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[1,2,2,1,1,2,1,1,1,1,2,1,1,1,1,1,1,1,1,1,1,2,1,1,1,1,1,1,1,1,1,1,1,2,1,1,1,1,1,1]
[2,3,3,1,1,1,1,1,1,1,3,1,1,1,1,1,1,1,1,1,1,3,1,1,1,1,1,1,1,1,1,1,1,3,1,1,1,1,1,3]
[3,4,4,1,1,4,4,1,1,1,4,4,1,1,1,1,1,1,1,1,1,4,1,1,1,4,1,1,1,4,4,1,1,1,1,1,1,1,1,4]
[4,5,5,1,1,1,1,1,5,1,1,1,1,1,1,1,1,1,1,1,1,5,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[5,6,6,1,1,6,1,1,1,1,6,1,1,1,1,1,1,1,1,1,1,1,1,1,1,6,1,1,1,6,1,1,1,1,1,1,1,1,1,1]
[6,7,7,7,1,1,1,1,1,1,7,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[7,8,1,8,1,8,1,1,1,1,1,1,1,1,1,1,1,1,1,8,1,8,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,8]
[8,9,9,9,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,9,1,1,1,1,1,9,1,1,1,1,1,1,9,1,1,1,1,1,1,1]
[9,10,10,1,10,1,10,1,10,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,10,1,1,1,1,10,10,10,1,10,1,1,1,1,1,1]
[10,11,11,11,1,1,11,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[11,12,12,12,1,12,12,1,1,1,1,1,1,1,1,1,1,1,1,1,1,12,1,1,1,1,1,1,1,1,1,1,1,12,1,1,1,1,1,12]
[12,13,13,13,13,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[13,14,14,14,14,14,14,1,1,1,1,14,1,1,1,1,1,1,1,14,1,14,1,1,14,1,1,1,1,1,14,1,14,14,1,1,1,1,1,14]
[14,15,15,1,1,1,1,1,15,1,1,1,1,1,1,1,1,1,1,1,1,15,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,15]
[15,16,16,1,1,16,1,1,16,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,16,1,1,1,16,1,1,1,1,1,1,1,1,1,1]
[16,17,17,17,1,1,1,17,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,17,1,1,1,1,1,1]
[17,18,18,1,1,18,1,1,18,1,1,1,1,1,1,1,1,1,1,1,1,18,1,1,1,1,1,1,1,1,1,1,1,18,1,1,1,1,1,18]
[18,19,19,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,19,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,19]
[19,20,20,20,1,1,20,1,1,1,1,1,1,1,1,1,1,1,1,1,1,20,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[20,21,21,1,1,21,1,1,1,1,21,1,1,1,1,1,1,1,1,1,1,21,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[21,22,22,1,1,1,1,1,22,1,1,1,1,1,1,1,1,1,1,1,1,22,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[22,23,23,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,23,1,1,23,1,1,1,1,23,23,1,1,1,1,1,1,1,1,1]
[23,24,24,1,1,24,1,1,1,1,24,1,1,1,1,1,1,1,1,1,1,24,1,1,1,24,1,1,1,24,1,1,1,24,1,1,1,1,1,24]
[24,25,25,25,25,1,1,25,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[25,26,26,26,26,1,1,1,1,1,26,1,1,1,1,1,1,1,1,1,1,26,1,1,26,26,1,1,1,26,26,1,1,26,1,1,1,1,1,1]
[26,27,27,1,1,1,27,1,1,1,27,1,1,1,1,1,1,1,1,1,1,27,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[27,28,28,1,1,1,28,28,1,1,28,1,1,1,1,1,1,1,1,1,1,28,1,1,1,28,1,1,1,1,1,1,1,28,1,1,1,1,1,1]
[28,29,29,29,1,1,29,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[29,30,30,1,30,30,1,1,30,1,1,1,1,1,1,1,1,1,1,1,1,30,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[30,31,31,1,1,31,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,31,1,1,1,31,1,1,1,31,31,1,1,1,1,1,1,1,1,31]
[31,32,1,32,1,32,1,1,32,1,1,1,1,1,1,1,1,1,1,1,1,32,1,1,32,1,1,1,1,32,1,1,1,1,1,1,1,1,1,1]
[32,33,33,1,1,33,33,1,33,1,1,1,1,1,1,1,1,1,33,1,1,33,1,1,1,33,1,1,1,33,33,1,1,1,1,1,1,1,1,1]
[33,34,34,1,1,1,1,1,34,1,1,1,1,1,1,1,1,1,1,1,1,34,1,1,1,34,1,1,1,34,1,1,1,34,1,1,1,1,1,1]
[34,35,35,1,1,35,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,35,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,35]
[35,36,36,1,36,1,1,1,1,1,1,1,1,36,1,1,1,1,1,1,1,36,1,1,1,36,1,1,1,36,1,36,1,1,1,1,1,1,1,1]
[36,37,37,37,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,37,1,1,1,1,1,37,1,1,1,1,1,1,1,37,1,1,1,1,1,1]
[37,38,38,38,38,1,38,1,1,1,38,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,38,1,1,1,1,1,1]
[38,39,39,1,1,1,39,1,1,1,1,39,1,1,1,1,1,1,1,1,1,39,1,1,1,39,1,1,1,39,1,1,1,1,1,1,1,1,1,1]
[39,40,40,1,1,40,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,40,1,1,1,1,1,1,1,1,1,1,1,40,1,1,1,1,1,1]
[40,41,41,41,1,1,41,1,1,1,1,1,1,1,1,1,1,1,1,1,1,41,1,1,1,1,1,1,1,1,1,1,1,41,1,1,1,1,1,1]
[41,42,42,1,42,42,1,1,42,1,1,1,1,42,1,1,1,1,1,1,1,42,42,1,1,1,1,1,1,1,1,1,1,42,1,1,1,1,1,1]
[42,43,43,1,1,1,1,1,1,1,43,1,1,1,1,1,1,1,1,1,1,43,1,1,43,1,1,1,1,43,43,43,1,1,1,1,1,1,1,1]
[43,44,44,1,1,1,1,44,1,1,44,1,1,1,1,1,1,1,1,1,1,44,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,44,1,1]
[44,45,1,1,1,1,1,1,45,1,45,1,1,1,1,1,1,1,1,1,1,1,1,1,45,45,1,1,1,45,1,1,1,1,1,1,45,1,1,1]
[45,46,1,1,1,1,1,1,1,1,1,1,1,46,1,1,1,1,1,46,1,1,1,1,1,1,1,1,1,1,1,1,1,46,46,1,1,1,1,1]
[46,47,47,47,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,47,1]
[47,48,48,48,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,48,1,1,1,48,48,1]
[48,49,49,49,1,1,1,1,1,1,49,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,49,1,1,1,1,49,1]
[49,50,1,1,1,1,1,1,1,1,1,50,1,1,1,50,1,1,50,1,1,50,50,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,50]
[50,51,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,51,51,1,1,1,1,1,51,51,51,51,1,1,51,51,1,51,1,1]
[51,52,1,1,1,52,1,1,52,1,1,1,1,1,1,1,52,1,52,1,1,52,1,1,1,1,1,52,52,52,1,1,1,1,52,52,52,1,1,1]
[52,53,53,53,53,53,53,1,1,1,1,53,53,53,53,53,53,53,53,53,1,53,53,1,53,1,1,53,53,53,53,1,1,53,53,53,53,53,1,1]
[53,54,54,1,1,1,1,1,54,1,1,1,1,1,1,1,54,1,1,1,1,54,1,1,54,1,1,1,1,54,1,1,1,1,1,1,1,1,1,1]
[54,55,55,1,1,55,1,1,55,1,1,1,1,1,1,1,1,1,1,1,1,55,55,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[55,56,56,56,1,1,56,1,1,1,1,1,1,56,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,56,1,1]
[56,57,57,1,1,1,1,1,1,1,1,1,1,57,1,1,1,1,1,1,1,57,1,1,1,1,1,1,1,1,1,1,57,1,1,1,1,1,1,1]
[57,58,58,1,1,1,58,1,1,1,1,1,1,1,1,1,1,1,58,1,1,58,58,1,1,1,1,1,1,58,1,1,1,1,1,1,1,1,1,1]
[58,59,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,59,1,1,1,59,1,1,1,1,59,59,1,1,1,1]
[59,60,60,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,60,1,1,1,1,1,1,1,1,1,1,1,1,1,1,60,1,1,1,1,60,1]
[60,61,61,1,1,1,61,1,1,1,1,1,1,61,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,61,1,1,1]
[61,62,62,62,1,1,1,1,1,1,1,1,1,62,1,1,1,1,1,1,1,62,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[62,63,63,63,1,1,63,1,1,1,1,1,1,1,1,1,1,1,1,63,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[63,64,64,1,1,1,1,64,1,1,1,64,1,64,1,1,1,1,64,1,1,64,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[64,65,1,65,65,1,65,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,65,1,1,1,1,1,1,65,1,1,1,1,65,1,1]
[65,66,66,66,66,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[66,67,67,67,67,1,67,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[67,68,68,68,68,1,1,1,1,1,1,1,1,1,68,1,1,1,1,1,1,68,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[68,69,69,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,69,1,1,1,69,1,1]
[69,70,70,70,70,1,70,1,1,1,1,1,70,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,70,1,1]
[70,71,71,71,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,71,1,1,1,1,71,1,1,1,1,1,1,1,71,71,1,1,1,1,1,1]
[71,72,72,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,72,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,72,1,1]
[72,73,73,73,73,1,1,1,1,1,1,1,1,1,1,1,1,1,1,73,1,1,1,1,1,1,1,1,1,1,1,1,1,73,1,1,1,1,1,1]
[73,74,74,74,1,1,74,1,1,1,1,1,1,1,1,1,1,1,1,74,1,1,1,1,1,74,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[74,75,75,75,1,1,75,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,75,1,1]
[75,76,76,76,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,76,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[76,77,77,1,1,1,77,1,1,1,1,1,1,1,1,1,1,1,77,1,1,1,1,1,77,77,1,1,77,77,1,1,1,77,77,1,1,1,1,1]
[77,78,1,1,1,78,1,1,1,1,1,1,1,78,1,1,1,1,78,1,1,1,1,1,1,1,1,1,78,1,1,1,1,78,1,1,78,1,1,1]
[78,79,1,79,1,1,79,1,1,1,1,1,1,1,1,1,1,1,1,1,1,79,1,1,1,79,1,1,79,1,1,1,1,79,1,1,1,79,1,1]
[79,80,1,1,1,80,1,1,1,1,1,1,1,1,1,1,1,1,1,1,80,80,80,1,1,1,1,1,80,1,1,1,1,1,1,1,1,1,1,1]
[80,81,81,81,1,81,1,1,1,1,1,1,1,1,1,1,1,1,1,81,1,81,1,1,1,81,1,1,1,1,81,1,81,1,1,1,1,1,1,1]
[81,82,82,82,1,1,82,82,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,82,1,1,1,1,1,1,1,1,1,1,1]
[82,83,83,83,83,83,83,1,1,1,1,1,1,1,1,1,1,1,1,1,1,83,1,1,1,83,1,1,83,1,83,1,83,83,1,1,1,1,1,1]
[83,84,84,84,1,1,84,1,1,1,1,1,84,1,1,1,1,1,84,1,1,1,1,84,84,1,1,84,84,1,1,1,84,84,1,1,1,1,1,84]
[84,85,85,1,1,1,1,1,1,1,1,1,1,85,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,85,1,1,1,85,1]
[85,86,86,86,1,1,1,1,1,1,1,86,1,1,1,1,1,1,1,1,1,1,1,1,1,86,1,1,86,1,1,1,1,1,1,1,1,1,1,1]
[86,87,87,1,1,87,87,1,1,1,1,1,1,1,1,1,1,1,1,1,87,1,1,1,1,87,1,1,1,87,1,1,1,1,1,1,1,1,1,1]
[87,88,1,88,88,88,88,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,88,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
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[186,187,187,187,1,1,1,1,1,1,1,1,1,1,187,1,1,1,1,1,187,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[187,188,1,188,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,188,1,1,1,188,1,1,1,1,188,1,1,188,1,1,1,1,1,1,1]
[188,189,189,1,189,1,1,1,1,1,1,1,1,189,189,1,1,1,1,1,189,1,1,1,1,189,1,1,1,189,1,1,189,189,1,1,1,1,1,1]
[189,190,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,190,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,190,1,190]
[190,191,1,1,191,191,191,1,1,1,1,1,191,1,1,1,1,1,191,1,1,1,1,1,1,1,1,191,1,191,1,1,1,1,1,1,1,1,1,1]
[191,192,1,1,192,192,192,1,1,1,1,1,192,1,1,1,1,1,192,1,1,1,1,1,1,1,1,192,1,192,1,1,1,1,1,1,1,1,1,1]
[192,193,193,1,1,1,1,1,1,193,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,193,1,1,1,193,1,1,1,1,1,1,1,1,1,1]
[193,194,194,1,1,1,1,1,1,194,1,1,1,1,1,1,1,1,1,1,1,194,1,1,194,1,1,1,1,194,194,1,1,1,1,1,1,1,1,1]
[194,195,195,1,1,1,1,1,1,195,1,1,1,1,1,1,1,1,195,1,1,195,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[195,196,1,1,1,1,196,1,1,196,1,1,1,1,1,1,1,1,1,1,1,196,1,1,196,1,1,1,1,196,196,1,1,1,1,1,1,1,1,1]
[196,197,197,1,1,197,1,1,1,197,1,1,1,1,197,1,1,1,1,1,1,197,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,197]
[197,198,198,1,198,1,198,1,1,1,1,1,1,1,1,1,1,1,198,1,198,198,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[198,199,199,199,1,1,1,199,1,1,1,1,199,1,1,1,1,1,1,1,199,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[199,200,200,200,1,1,1,1,200,1,1,1,1,200,200,1,1,1,1,1,200,1,1,1,1,200,1,1,1,1,1,1,1,1,1,1,1,200,1,1]
[200,201,1,201,201,1,1,1,1,1,1,201,1,1,1,1,1,1,1,1,1,201,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[201,202,202,1,202,1,1,1,1,202,1,1,1,202,202,1,1,1,1,1,1,202,202,1,202,1,1,1,202,202,202,1,1,202,1,1,202,1,1,1]
[202,203,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,203,1,203,203,203,1,1,203,1,1,1,203,203,203,1,203,1,1,1,1,1,1]
[203,204,204,1,1,204,204,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,204,204,1,204,1,1,1,1,1,1,1,1]
[204,205,205,1,1,1,1,1,1,1,1,1,1,1,1,1,1,205,1,1,205,205,1,1,1,1,1,205,1,205,205,205,1,1,1,1,1,1,1,1]
[205,206,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,206,206,1,1,1,1,1,206,1,206,206,206,1,1,1,1,1,1,206,1]
[206,207,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,207,207,1,207,207,1,207,1,207,207,1,1,207,1,1,1,207,1,1]
[207,208,1,1,1,1,1,1,1,1,1,208,1,1,1,1,1,1,208,1,1,1,1,1,1,208,1,1,1,208,1,1,1,1,1,1,1,1,1,208]
[208,209,209,209,1,1,209,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,209,1,1,1,1,209,1]
[209,210,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,210,210,1,1,1,1,1,1,1,1,1,1]
[210,211,211,1,1,1,1,1,1,1,1,1,1,1,1,1,1,211,1,1,211,211,1,1,1,1,1,1,1,1,1,1,1,211,1,1,1,1,211,1]
[211,212,212,1,1,1,1,1,1,1,1,1,1,1,1,1,1,212,1,1,212,212,1,1,1,1,1,1,1,1,1,1,1,212,1,1,1,212,212,1]
[212,213,213,1,1,1,213,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,213,213,1,1,1,1]
[213,214,1,1,1,1,214,1,1,214,1,1,1,1,1,1,1,1,1,1,1,214,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,214,214,1]
[214,215,215,215,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,215,215,1,215,215,1]
[215,216,1,216,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,216,216,1,216,216,1]
[216,217,1,217,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,217,217,1,217,217,1]
[217,218,1,218,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,218,218,1,218,218,1]
[218,219,219,1,1,1,1,1,1,1,1,1,219,1,1,1,1,1,219,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,219,1]
[219,220,220,1,1,1,220,1,1,1,1,1,1,1,1,1,1,1,1,1,1,220,1,1,1,220,1,1,1,220,220,1,1,1,1,1,1,1,1,1]
[220,221,221,221,1,1,221,1,1,1,1,1,1,1,1,1,221,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,221,221,1,221,1,1]
[221,222,222,222,1,1,1,1,1,1,222,1,1,1,1,1,222,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[222,223,223,1,1,1,1,1,1,1,1,1,1,1,1,1,223,1,223,1,1,223,223,1,1,1,1,1,1,1,1,1,1,223,1,1,1,1,1,1]
[223,224,224,224,1,1,1,1,1,1,1,1,1,1,1,1,224,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,224,1,1,1,224,1,1]
[224,225,225,225,1,1,1,1,1,1,1,1,1,1,1,1,225,1,1,1,1,1,1,1,225,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[225,226,226,1,1,1,1,1,1,1,1,1,1,1,1,1,226,1,1,1,1,1,1,1,226,1,1,1,1,1,1,1,1,1,1,1,1,1,226,1]
[226,227,227,1,1,1,227,1,1,1,1,1,1,1,1,1,227,1,1,1,1,1,1,1,227,1,1,227,1,1,1,1,1,1,1,1,1,1,1,1]
[227,228,228,228,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,228,1,1,1,228,228,1,1,1,1,1,1,1,1,1]
[228,229,229,229,1,1,229,1,1,1,1,1,1,1,1,1,229,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[229,230,230,1,1,230,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,230,1,1,1,1,1,230,1,1,1,1,1,1,1,1,1,1,1,1]
[230,231,231,231,1,1,231,1,1,1,1,1,1,1,1,1,231,1,1,1,1,231,1,1,1,1,1,1,1,1,1,1,1,231,1,1,1,1,1,1]
[231,232,232,1,1,1,232,1,1,1,1,1,1,232,1,1,232,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[232,233,233,233,1,1,1,1,1,1,1,1,1,1,1,1,233,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[233,234,234,234,234,1,234,1,1,1,1,1,1,1,1,1,234,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,234,1,1,1,1,1]
[234,235,235,235,1,1,235,235,1,1,1,1,1,1,1,1,235,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[235,236,236,236,1,236,236,1,1,1,1,1,1,1,1,1,236,1,1,1,1,236,1,1,1,1,1,236,1,236,1,1,1,1,1,1,1,1,1,1]
[236,237,237,237,237,1,237,1,1,1,1,1,237,1,1,1,237,1,1,1,1,237,1,1,1,1,1,1,1,1,1,1,1,1,237,237,1,237,1,1]
[237,238,238,1,1,238,1,1,1,1,1,1,1,1,1,1,238,1,1,1,1,238,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[238,239,239,239,1,1,1,1,1,1,1,1,7,1,1,1,239,1,1,1,1,239,1,1,1,1,1,1,1,1,1,1,1,1,239,1,1,239,1,1]
[239,240,240,1,1,1,1,1,1,1,1,1,1,1,1,1,240,1,1,1,1,240,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[240,241,241,241,1,1,1,1,1,241,1,1,1,241,1,1,241,1,241,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[241,242,242,1,1,1,1,1,1,1,1,1,1,1,1,1,242,1,1,1,1,242,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[242,243,243,1,243,1,1,1,1,1,1,1,1,1,1,1,243,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[243,244,244,244,1,1,1,1,1,1,244,1,1,1,1,1,244,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[244,245,245,245,1,1,1,1,1,1,245,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[245,246,246,1,1,1,1,1,1,1,1,1,1,1,1,1,246,1,1,1,1,246,1,1,1,1,1,1,246,246,1,246,1,246,1,1,1,1,1,1]
[246,247,247,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,247,1,1,247,1,247,1]
[247,248,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,248,1,1,1,1,1,1,1,1,1,248,1,1,1,248,1,1,1,1,1,248,1]
[248,249,249,249,1,1,1,1,1,1,1,1,1,249,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,249,1]
[249,250,250,250,1,1,1,1,1,250,1,1,1,1,1,1,1,1,1,1,1,250,1,1,1,1,1,1,1,1,1,1,1,250,1,1,1,250,1,1]
[250,251,251,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,251,251,1,1,1,251,1,1,1,251,251,1]
[251,252,1,252,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,252,1,1,1,252,1,1]
[252,253,253,253,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,253,1,1,1,253,1,1]
[253,254,254,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,254,1,1,1,254,254,1]
[254,255,1,255,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,255,1,255,1,1,1,1,1,1,1,1,1,1,1,1,1,255,1,1]
[255,256,256,256,1,1,256,1,1,1,1,1,1,1,1,1,1,1,256,1,1,256,256,1,1,256,256,256,1,256,256,1,1,256,1,1,1,1,1,1]
[256,257,257,1,1,1,1,1,1,1,1,1,1,1,1,257,1,1,1,1,1,257,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,257,1,1]
[257,258,258,1,1,258,1,1,1,1,1,1,1,258,1,1,1,1,1,1,1,1,1,1,1,258,1,1,1,258,1,1,1,1,1,1,1,1,1,1]
[258,259,259,259,1,1,1,1,1,1,1,1,1,259,1,1,1,1,1,1,1,1,1,1,1,1,1,1,259,1,1,1,1,1,1,1,1,259,1,1]
[259,260,260,260,1,1,1,1,1,1,1,1,1,260,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[260,261,261,261,1,1,261,1,1,1,261,1,1,1,261,1,1,1,1,1,1,1,1,1,261,1,1,1,1,1,1,1,1,1,1,1,1,261,1,1]
[261,262,1,1,1,1,1,1,262,1,1,1,1,1,1,1,262,1,1,1,1,262,1,1,1,1,1,1,1,1,1,1,1,1,262,262,1,1,1,1]
[262,263,263,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,263,1,1,263,1,1,1,1,1,1,1,1,1,1,1,1,263,263,263,1,1,1]
[263,264,264,264,1,1,1,1,1,1,1,1,1,264,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,264,1,1,1,1,1,1]
[264,265,265,265,265,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,265,265,1,1,265,1,1]
[265,266,266,266,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,266,266,1]
[266,267,267,267,1,1,1,1,1,1,1,267,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,267,267,1]
[267,268,268,268,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,268,1,1,1,268,268,1]
[268,269,269,269,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,269,269,1,1,1,1,269,1,1,1,269,269,1]
[269,270,270,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,270,1,1,1,1,1,1,1,1,1,270,1,1,1,270,1,1,1,1,1,270,1]
[270,271,271,1,1,1,271,1,1,1,1,1,1,1,1,1,1,1,1,1,1,271,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,271,1]
[271,272,272,1,1,1,272,1,1,272,1,1,1,1,1,1,1,1,1,1,1,272,1,1,272,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
[272,273,273,1,1,1,273,1,1,1,1,1,1,1,1,1,1,1,1,1,1,273,1,1,1,1,1,1,1,1,1,1,1,1,273,1,1,1,1,1]
[273,274,274,1,1,1,274,1,1,1,1,1,1,1,1,1,274,274,1,1,1,274,1,1,1,1,1,1,1,1,1,1,1,274,1,1,1,1,274,1]

{"sheet":"data","index":1,"n_rows":228,"n_cols":14,"rows_kept":228,"cut":false,"hidden":true,"merged":[[0,4,0,6]]}
["NS income (c1)",null,"Overview of the tax calculation process ",null,{"$f":"\"Calculate Tax and NIC \"&tax_year","v":"Calculate Tax and NIC 2024-25"}]
["Savings (c2)",null,"The main body of the calculation is contained within stages 1 to 12. Stages 14 to 29 may be required,"]
["Divs (c3)",null,"depending on the taxpayer’s circumstances.  They are cross-referenced with various points within stages "]
["Status (c3a)",null,"1 to 12. Only the end result of processing in stages 14 to 28 (13 is not currently used) are used within "]
["Deductions (c4)",null,"stages 1 to 12 but all boxes leading to the end result need to be calculated. "]
["Taxable (c5)"]
["tax it (c6)",null,{"$f":"\"For example: \"&'Tax adj (c9)'!I51&\" requires a figure from box \"&'allowances (c14c15)'!K148&\" or \"&'allowances (c14c15)'!K164&\". To calculate box \"&'allowances (c14c15)'!K148&\" or \"&'allowances (c14c15)'!K164&\" not\"","v":"For example: c9.16 requires a figure from box c15.20 or c15.21. To calculate box c15.20 or c15.21 not"}]
["CDR (c7)",null,{"$f":"\"only requires calculating \"&'allowances (c14c15)'!K43&\" onwards but also \"&'allowances (c14c15)'!K5&\" through \"&'allowances (c14c15)'!K26&\", as these are referenced in \"&'allowances (c14c15)'!E58","v":"only requires calculating c15.1 onwards but also c14.1 through c14.6, as these are referenced in c15.6"}]
["tax it (c8)",null,{"$f":"\"and \"&'allowances (c14c15)'!E61&\".\"","v":"and c15.7."}]
["Tax adj (c9)"]
["Div Cr (c10)",null,"The annexes contain associated processing that is dependant on the calculation stages."]
["tax paid (c11)"]
["Tax due (c12)",null,"Note where a box contains all instances then the rounding should be done on each instances."]
["POAs (c13)"]
["allowances (c14c15)",null,"If NON UK RESIDENT (box NRD1 = Y)"]
["Class 4 NIC (c16)",null,"set calculation type = resident"]
["TSR (c17)",null,{"$f":"\"Calculate boxes \"&'NS income (c1)'!E5&\" through \"&'Tax due (c12)'!I5","v":"Calculate boxes c1.1 through c12.1"}]
["CG (c18)",null,{"$f":"\"resident-result (\"&'Tax due (c12)'!I14&\") = \"&'Tax due (c12)'!I5","v":"resident-result (c12.1a) = c12.1"}]
["RBC (c19)",null,"set calculation type = non-resident"]
["RBC & Cap (C20a)",null,{"$f":"\"Calculate boxes \"&'non-res (c91)'!C15&\" through \"&'non-res (c91)'!R119","v":"Calculate boxes c91.1 through c91.35"}]
["Notional (c21c23)",null,{"$f":"\"Calculate boxes \"&'Deductions (c4)'!Q23&\" through \"&'Tax due (c12)'!I5","v":"Calculate boxes c4.4 through c12.1"}]
["LLIR (c24)",null,{"$f":"\"non-resident-result (\"&'Tax due (c12)'!I18&\") = \"&'Tax due (c12)'!I5","v":"non-resident-result (c12.1b) = c12.1"}]
["Pensions (c25c26)",null,"If resident-result <= non-resident-result"]
["S loans(c27)",null,"end if"]
["CBC(c28)",null,"set calculation type = resident"]
["non-res (c91)",null,{"$f":"\"Calculate boxes c1.1 through \"&'Tax due (c12)'!I119","v":"Calculate boxes c1.1 through c12.21"}]
[null,null,"end if"]
["EMP"]
["MOR",null,"Format SA302 and view screens (see Annex A)"]
["SE"]
["LUN",null,"If a digital Marriage Allowance transfer claim is in place and they are a Transferor or a Recipient the MAT_OUT "]
["PS",null,{"$f":"\"or MAT_IN amount will be set and \"&'Deductions (c4)'!H336&\" or \"&'Tax adj (c9)'!I75&\" will be completed with the MAT amount.\"","v":"or MAT_IN amount will be set and c4.68 or c9.20 will be completed with the MAT amount."}]
["NI"]
["PRO",null,{"$f":"\"Where there is not a digital Marriage Allowance transfer claim in place and the customer completes MAT\"&'REL(2)'!C32","v":"Where there is not a digital Marriage Allowance transfer claim in place and the customer completes MAT1-5"}]
["FOR",null,"MAT_OUT amount will be set to \"Y\""]
["TRU"]
["CGT",null,{"$f":"\"For Class 2 there are no boxes on the SA Return. Pseudo Return boxes / centralised box will be required to populate \"&'Class 4 NIC (c16)'!J192&\".\"","v":"For Class 2 there are no boxes on the SA Return. Pseudo Return boxes / centralised box will be required to populate c16.32."}]
["NRD",null,"Larger of all instances (SSECL2 OR FSECL2 OR SPSCL2 OR FPSCL2) OR LUNCL2 OR Total of centralised box"]
["CAL"]
["AOI",null,"For Class 4 there are no boxes for Class 1 earnings on the Return for the Reg100 Class 4 calculation."]
["ASE",null,{"$f":"\"Pseudo Return boxes will be required to populate \"&'Class 4 NIC (c16)'!J110","v":"Pseudo Return boxes will be required to populate c16.20"}]
["AOR"]
["MCA",null,"Tax rates ",null,null,"Reviewed","Swiss Tax Credit"]
["AIL",null,"Employees' rate between threshold and upper earnings limit","NIC1_rate",0.08,null,"not for requirements"]
[null,null,"Class 4 rate between lower profits limit and upper profits limit","NIC_rate",0.06,null,null,null,null,null,"used as"]
["C0",null,"Class 4 rate above upper profits limit","NIC_supp_rate",0.02,null,"Grossing up factors",null,"D","F","*100/","P"]
["C1",null,"Student Loan deduction rate","Sloan_rate",0.09,null,"Dividend old net to gross factor","old_gross",1.11111111111112,"100/90",90,0.1]
["C2",null,"Postgraduate loan rate","PGL_rate",0.06,null,"Dividend net to gross factor","divs_gross",1.0958904109589001,"100/91.25",91.25,8.7499999999999994E-2]
["C3",null,"Starting rate for savings","SR_rate",0,null,"Savings net to gross factor","savings_gross",1.25,"100/80",80,0.2]
["C4",null,"Savings Nil rate","SNil_rate",0,null,"Non-savings net to gross factor","NS_gross",1.25,"100/80",80,0.2]
["C5",null,"Old Basic Rate","OLD_BR",0.22,null,"Higher rate net to gross factor","HR_gross",1.6666666666666701,"100/60",60,0.4,"used in calc?"]
["C6",null,"Basic rate for savings","SAVBR_rate",0.2,null,"Non-savings net to gross old factor","Gross_By_22",1.2820512820512799,"100/78",78,0.22]
["C7",null,"Higher rate for savings","SAVHR_rate",0.4,null,"Trust rate net to gross factor","trust_gross",1.8181818181818181,"100/55",55,0.45]
["C8C9C10",null,"Additional rate for savings","SAVAHR_rate",0.45,null,"Trust dividend rate net to gross factor","trust_div_gross",1.64880461665293,"100/60.65",60.65,0.39350000000000002]
[null,null,"Basic rate UK rate for England Northern Ireland","BR_rate",0.2,null,"Gift aid","gift_aid",1.25,"100/80",80,0.2]
[null,null,"Higher rate UK rate for England Northern Ireland","HR_rate",0.4,null,"Dividend old 7.5 net to gross","divs_gross_old",1.08108108108109,"100/92.5",92.5,7.4999999999999997E-2]
[null,null,"Additional Rate UK rate for England and Northern Ireland","AHR_rate",0.45]
[null,null,"Starter rate for Scotland","SSR_rate",0.19]
[null,null,"Basic rate UK rate for Scotland","SBR_rate",0.2]
[null,null,"Intermediate rate for Scotland","SIR_rate",0.21]
[null,null,"Higher rate UK rate for Scotland","SHR_rate",0.42]
[null,null,"Advanced rate for Scotland","SAR_rate",0.45]
[null,null,"Additional Rate UK rate for Scotland","SAHR_rate",0.48]
[null,null,"Basic rate for Wales","WBR_rate",0.2]
[null,null,"Higher rate for Wales","WHR_rate",0.4]
[null,null,"Additional Rate rate for Wales","WAHR_rate",0.45]
[null,null,"Old Dividend rate","Old_DIV_rate",7.4999999999999997E-2]
[null,null,"Lower Dividend rate","Ldiv_rate",0.1]
[null,null,"Dividend Nil rate","DivNil_rate",0]
[null,null,"Dividend Investment rate","DivBR_rate",8.7499999999999994E-2]
[null,null,"Dividend Higher rate","DivHR_rate",0.33750000000000002]
[null,null,"Dividend Additional rate","DivAR_rate",0.39350000000000002]
[null,null,"Venture Capital Trust shares rate","VCT_rate",0.3]
[null,null,"Enterprise Investment Scheme rate","EIS_rate",0.3]
[null,null,"Seed Enterprise Investment Scheme Relief rate","SEIS_rate",0.5]
[null,null,"Community Investment Tax Relief rate","CITR_rate",0.05]
[null,null,"Social Investment Tax Relief rate ","SITR_rate",0.3]
[null,null,"Reducing Allowances rate for MCA, Alimony etc","A_rate",0.1]
[null,null,"Capital Gains Entrepreneurs rate","ER_CGT_rate",0.1]
[null,null,"Capital Gains Lower rate","Lower_CGT_rate",0.1]
[null,null,"Capital Gains Higher rate","Upper_CGT_rate",0.2]
[null,null,"Post budget Capital Gains Lower rate ","Pb_Lower_CGT_rate",0.18]
[null,null,"Post budget Capital Gains Higher rate","Pb_Upper_CGT_rate",0.24]
[null,null,"Capital Gains Lower rate Residential Property & Carried Interest","Lower_CGT_rate_RP_CI",0.18]
[null,null,"Capital Gains Higher rate Residential Property & Carried Interest","Upper_CGT_rate_RP_CI",0.24]
[null,null,"Capital Gains Lower rate Residential Property","Lower_CGT_rate_RP",0.18]
[null,null,"Capital Gains Higher rate Residential Property","Upper_CGT_rate_RP",0.24]
[null,null,"Carried Interest","Lower_CGT_rate_CI",0.18]
[null,null,"Carried Interest","Upper_CGT_rate_CI",0.28000000000000003]
[null,null,"Overpaid SEISS and CJRS charge rate","Charge_rate",1]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"}]
[null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J93-DAY(J93)+8-WEEKDAY(J93-DAY(J93))","v":"2024-04-07"},{"$f":"\"First Sunday in April \"&Tax_year_start","v":"First Sunday in April 2024"}]
[null,null,null,null,null,null,null,null,null,"week 1",{"$f":"IF(K95+0<J93+0,K95+7,K95)","v":"2024-04-07"},{"$f":"\"First Sunday after 5 April \"&Tax_year_start","v":"First Sunday after 5 April 2024"}]
[null,null,null,null,null,null,null,null,null,"week 52",{"$f":"K96+357","v":"2025-03-30"}]
[null,null,"Rate Bands",null,null,null,null,null,null,"week 53",{"$f":"K96+364","v":"2025-04-06"},{"$f":"IF(K98>K99,52,53)","v":52}]
[null,null,"Savings Starting rate band","SR_band",5000,null,null,null,null,"last day",{"$f":"J94+0","v":"2025-04-05"}]
[null,null,"Scottish starter rate band","SSR_band",2306]
[null,null,"Band between Savings rate & Basic rate","SavBR_band",32700,null,{"$f":"BR_band-SR_band","v":32700},"=BR_band-SR_band",null,1,{"$f":"K96","v":"2024-04-07"},27,{"$f":"K126+7","v":"2024-10-06"}]
[null,null,"Basic rate band","BR_band",37700,null,null,null,null,2,{"$f":"K101+7","v":"2024-04-14"},28,{"$f":"M101+7","v":"2024-10-13"}]
[null,null,"Scottish Basic rate band","SBR_band",11685,null,"Ratified rate","Announced December/Ratified March",null,3,{"$f":"K102+7","v":"2024-04-21"},29,"2024-10-20"]
[null,null,"Scottish intermediate rate band","SIR_band",17101,null,null,null,null,4,"2024-04-28",30,"2024-10-27"]
[null,null,"Band between Basic Rate & Higher rate","HR_band",87440,null,{"$f":"AHR_band-BR_band","v":87440},"=AHR_band-BR_band",null,5,"2024-05-05",31,"2024-11-03"]
[null,null,"Scottish Band between Basic Rate & Higher rate","SHR_band",31338,null,{"$f":"SAHR_band-(SBR_band+SSR_band+SIR_band+SAVR_band)","v":31338},"=SAHR_band-SBR_band",null,6,"2024-05-12",32,"2024-11-10"]
[null,null,"Scottish Advanced rate band","SAR_band",62710,null,{"$f":"SAHR_band-(SBR_band+SSR_band+SIR_band+SHR_band)","v":62710},null,null,7,"2024-05-19",33,"2024-11-17"]
[null,null,"Additional rate band","AHR_band",125140,null,null,null,null,8,"2024-05-26",34,"2024-11-24"]
[null,null,"Scottish Additional rate band","SAHR_band",125140,null,null,null,null,9,"2024-06-02",35,"2024-12-01"]
[null,null,"Class 1 Primary Threshold (employee)","Class1_PT",12570,null,"not for requirements",null,null,10,"2024-06-09",36,"2024-12-08"]
[null,null,"Class 1 Upper Earnings Limit","Class1_UEL",50270,null,"not for requirements",null,null,11,"2024-06-16",37,"2024-12-15"]
[null,null,"Class 2 amount, per week","NIC2_weekamt",3.45,null,"'Ordinary' rate",null,null,12,"2024-06-23",38,"2024-12-22"]
[null,null,"Class 2 annual limit","NIC2_annual_limit",182.85,null,{"$f":"NIC2_weekamt*53","v":182.85000000000002},"=NIC2_weekamt*53",null,13,"2024-06-30",39,"2024-12-29"]
[null,null,"Class 2 amount, per week for Share fishermen","NIC2SF_weekamt",4.0999999999999996,null,"Share Fisherman",null,null,14,"2024-07-07",40,"2025-01-05"]
[null,null,"Class 2 annual limit for Share fishermen","NIC2SF_annual_limit",217.3,null,{"$f":"NIC2SF_weekamt*53","v":217.29999999999998},"=NIC2SF_weekamt*53",null,15,"2024-07-14",41,"2025-01-12"]
[null,null,"Class 2 NIC small profit theshhold","NIC2_SPT",6725,null,null,null,null,16,"2024-07-21",42,"2025-01-19"]
[null,null,"Class 2 Lower Profit Threshold","NIC2_LPT",12570,null,null,null,null,17,"2024-07-28",43,"2025-01-26"]
[null,null,"Upper earnings limit (weekly)","NIC_UEL_Wk",967,null,"Not for requirements",null,null,18,"2024-08-04",44,"2025-02-02"]
[null,null,"Primary earnings threshold (weekly)","NIC_PT_Wk",242,null,"Not for requirements",null,null,19,"2024-08-11",45,"2025-02-09"]
[null,null,"Class 4 NIC upper profit limit","NIC_UEL",50270,null,null,null,null,20,"2024-08-18",46,"2025-02-16"]
[null,null,"Class 4 NIC lower profit limit","NIC_LEL",12570,null,null,null,null,21,"2024-08-25",47,{"$f":"M120+7","v":"2025-02-23"}]
[null,null,"NIC rate band","NIC_Band",37700,null,{"$f":"NIC_UEL-NIC_LEL","v":37700},"=NIC_UEL-NIC_LEL",null,22,"2024-09-01",48,{"$f":"M121+7","v":"2025-03-02"}]
[null,null,"Max Class 4 NIC charge","max_NIC",3016,null,{"$f":"NIC_Band*NIC_rate","v":2262},"=NIC_Band*NIC_rate",null,23,"2024-09-08",49,"2025-03-09"]
[null,null,"Count Contribution weeks","Max NIC2 weeks",{"$f":"IF(K98>K99,52,53)","v":52},"NOT FOR REQUIREMENTS",null,null,null,24,"2024-09-15",50,"2025-03-16"]
[null,null,"Student Loan Threshold Plan 1","SL_limit1",24990,null,null,null,null,25,"2024-09-22",51,{"$f":"M124+7","v":"2025-03-23"}]
[null,null,"Student Loan Threshold Plan 2","SL_limit2",27295,null,null,null,null,26,{"$f":"K125+7","v":"2024-09-29"},52,{"$f":"M125+7","v":"2025-03-30"}]
[null,null,"Student Loan Threshold Plan 4","SL_limit4",31395,null,null,null,null,null,null,53,"2025-04-06",{"$f":"IF(M127>M128,52,53)","v":52}]
[null,null,"Postgraduate Loan Threshold","PGL_limit",21000,null,null,null,null,null,null,"last day",{"$f":"K99","v":"2025-04-05"}]
[null,null,"Student Loan Unearned Income Threshold","SL_UIT",2000]
[]
[]
[null,null,"Misc",null,null,null,null,null,null,{"$f":"IF(ppr_extender<1000,ppr_extender,H133&\",\"&IF(I133<10,\"00\"&I133,IF(I133<100,\"0\"&I133,I133)))","v":0}]
["BPA claimed",null,"POA threshold","POA_limit",1000,null,"ppr",{"$f":"TRUNC(ppr_extender/1000,0)","v":0},{"$f":"ppr_extender-(H133*1000)","v":0},{"$f":"IF(gift_extender<1000,gift_extender,H134&\",\"&IF(I134<10,\"00\"&I134,IF(I134<100,\"0\"&I134,I134)))","v":0}]
[null,null,"Resident Non-domicile Lower charge","Res_non_dom_ch",30000,null,"gift aid",{"$f":"TRUNC(gift_extender/1000,0)","v":0},{"$f":"gift_extender-(H134*1000)","v":0},{"$f":"IF(extended_BR<1000,extended_BR,H135&\",\"&IF(I135<10,\"00\"&I135,IF(I135<100,\"0\"&I135,I135)))","v":"37,700"}]
[null,null,"Resident Non-domicile Higher charge","Res_non_dom_High_ch",60000,null,"extended BR",{"$f":"TRUNC(extended_BR/1000,0)","v":37},{"$f":"extended_BR-(H135*1000)","v":700},{"$f":"IF((extended_BR+SR_band)<1000,(extended_BR+SR_band),H136&\",\"&IF(I136<10,\"00\"&I136,IF(I136<100,\"0\"&I136,I136)))","v":"42,700"}]
[null,null,"Non-domicile remittance basis allowance limit","ND_limit",2000,null,"HR limit",{"$f":"TRUNC((extended_BR+SR_band)/1000,0)","v":42},{"$f":"(extended_BR+SR_band)-(H136*1000)","v":700},{"$f":"IF((SR_band)<1000,(SR_band),H137&\",\"&IF(I137<10,\"00\"&I137,IF(I137<100,\"0\"&I137,I137)))","v":"5,000"}]
[null,null,"coded out limit","coded_out_limit",3000,null,"SR band",{"$f":"TRUNC((SR_band)/1000,0)","v":5},{"$f":"(SR_band)-(H137*1000)","v":0}]
[null,null,"Child Benefit Higher Rate Threshold","CBC_HR_threshold",60000]
[null,null,"Child Benefit Taper ","CBC_taper",5.0000000000000001E-3]
[null,null,"Child Benefit rate","CBC_rate",0.01]
[]
[null,null,"Allowances"]
[null,null,"Personal Allowance","P_A",12570]
[null,null,"Age Allowance Income limit","AA_limit",37000]
[null,null,"Tapered PA limit","PA_taper_limit",100000]
[null,null,"Age Allowance Income limit excess","AA_excess",0.5]
[null,null,"Personal Savings Allowance Basic Rate","PSA_BR",1000]
[null,null,"Personal Savings Allowance Higher Rate","PSA_HR",500]
[null,null,"Personal Savings Allowance Additional Higher Rate","PSA_AHR",0]
[null,null,"Dividend Allowance","DA",500]
[null,null,"Transferable personal allowance","T_P_A",1260,null,{"$f":"CEILING(P_A*10%,10)","v":1260}]
[null,null,"Minimum MCA","MCA",4280]
[null,null,"Half MCA","MCA_2",2140,null,{"$f":"MCA/2","v":2140}]
[null,null,"Higher MCA","H_MCA",11080]
[null,null,"Blind Person's Allowance","BPA",3070]
[null,null,"Maintenance & Alimony","SMP",4280,null,{"$f":"MCA","v":4280},"=MCA"]
[null,null,"Capital Gains annual exempt amount","CG_exempt",3000]
[null,null,"Deductions Cap","Dedn_cap",50000]
[null,null,"Deductions taper","Dedn_taper",0.25]
[]
[null,null,"Dates",null,null,null,null,"Date stuff",1,"January"]
[null,null,"Year MCA due","MCA_year",1935,24,null,{"$f":"NOW()","v":"2024-12-20T16:58:50.070"},2,"February"]
[null,null,"Tax year start","Tax_year_start",{"$f":"20&F162","v":"2024"},25,null,{"$f":"'Add pages'!I5","v":"00:00:00"},3,"March"]
[null,null,"Tax year end","Tax_year_end",{"$f":"20&F163","v":"2025"},26,null,{"$f":"IF(H163=0,H162,H163)","v":45646.707523958336},4,"April"]
[null,null,"BCD year","BCD_year",{"$f":"20&F164","v":"2026"},null,null,{"$f":"DAY(H164)&\" \"&VLOOKUP(MONTH(H164),I161:J172,2)&\" \"&YEAR(H164)","v":"20 December 2024"},5,"May"]
["Taxpayer Age",null,null,null,null,null,null,null,6,"June"]
[null,null,null,null,null,null,null,null,7,"July"]
[null,null,null,null,null,null,null,null,8,"August"]
[null,null,"Tax Year","Tax_year",{"$f":"Tax_year_start&\"-\"&F163","v":"2024-25"},null,null,null,9,"September"]
[null,null,"Next tax year","next_year",{"$f":"Tax_year_end&\"-\"&F164","v":"2025-26"},null,null,null,10,"October"]
["Wife's Age",null,"Last tax year","last_year",{"$f":"Tax_year_start-1&\"-\"&F162","v":"2023-24"},null,null,null,11,"November"]
[null,null,null,null,null,null,null,null,12,"December"]
[null,null,"Pension Charges"]
["MCA",null,"LTA charge - Lump sum","LTA_lump",0.55000000000000004]
[null,null,"LTA charge - Pension","LTA_pension",0.25,null,null,"Welsh Date stuff",1,"Ionawr"]
[null,null,"Annual Allowance charge threshold","Pen_AA_limit",60000,null,null,{"$f":"NOW()","v":"2024-12-20T16:58:50.070"},2,"Chwefror"]
[null,null,"Money Purchase Annual Allowance charge threshold (lower allowance)","Pen_MPAA_limit",10000,null,null,{"$f":"'Add pages'!I5","v":"00:00:00"},3,"Mawrth"]
[null,null,"Annual Allowance charge Rate","Pen_AA_rate",0.4,null,null,{"$f":"IF(H177=0,H176,H177)","v":45646.707523958336},4,"Ebrill"]
[null,null,"Unauthorised payments ","Pen_Upayts",0.4,null,null,{"$f":"DAY(H178)&\" \"&VLOOKUP(MONTH(H178),I175:J186,2)&\" \"&YEAR(H178)","v":"20 Rhagfyr 2024"},5,"Mai"]
[null,null,"Unauthorised payments -surcharge","Upayts_surcharge",0.55000000000000004,null,null,null,6,"Mehefin"]
[null,null,"Short service refund Lower Rate","SSR_lower_rate",0.2,null,null,null,7,"Gorffennaf"]
[null,null,"Short service refund Lower Rate band","SSR_lower_band",20000,null,null,null,8,"Awst"]
[null,1,"Short service refund charge Higher Rate","SSR_higher_rate",0.5,null,null,null,9,"Medi"]
[null,2,"Special lump sum death benefit Rate","SLSDB_rate",0.45,null,null,null,10,"Hydref"]
[null,3,"Overseas Transfer Charge","OTC_rate",0.25,null,null,null,11,"Tachwedd"]
[null,null,"Minimum relevant earnings","min_relevant_earns",3600,null,null,null,12,"Rhagfyr"]
[]
["NIC",null,"MCA Age"]
["Class 4 Exempt",1,{"$f":"\"Before 6/4/\"&MCA_year&\" (age over \"&Tax_year_start-MCA_year&\")\"","v":"Before 6/4/1935 (age over 89)"},{"$f":"tp_age_ind=1","v":false}]
[null,2,{"$f":"\"After 6/4/\"&MCA_year&\" (age \"&Tax_year_start-MCA_year&\" or under)\"","v":"After 6/4/1935 (age 89 or under)"},{"$f":"tp_age_ind=2","v":true}]
[]
["Class 2 Voluntary Deductions",null,"MCA Claim Type"]
[null,1,{"$f":"IF(MCA_claim=1,\"\",\"1) Before 6/4/\"&MCA_year)","v":""},{"$f":"Wife_age_ind=1","v":false},{"$f":"\"over \"&Tax_year_start-MCA_year","v":"over 89"}]
[null,2,{"$f":"IF(MCA_claim=1,\"\",\"2) After 5/4/\"&MCA_year&\" or not present\")","v":""},{"$f":"Wife_age_ind=2","v":true}]
[]
[null,1,"1) Not Claimed",{"$f":"MCA!F5=1","v":true}]
[null,2,{"$f":"\"2) husband / higher income partner (box \"&MCA!$C$4&\" present)\"","v":"2) husband / higher income partner (box 1 present)"},{"$f":"MCA!F5=2","v":false}]
[null,3,{"$f":"\"3) wife / lower income partner (box \"&MCA!$C$5&\" present)\"","v":"3) wife / lower income partner (box 8 present)"},{"$f":"MCA!F5=3","v":false}]
[]
[null,1,{"$f":"IF(mca_not_claimed,\"\",\"1) None to spouse/partner\")","v":""},{"$f":"MCA!F13=1","v":true}]
[null,2,{"$f":"IF(MCA_claim>1,\"2) 50% to spouse/partner (box \"&MCA!$C$12&\" ticked)\",\"\")","v":""},{"$f":"MCA!F13=2","v":false}]
[null,3,{"$f":"IF(MCA_claim>1,\"3) All to spouse/partner (box \"&MCA!$C$13&\" ticked)\",\"\")","v":""},{"$f":"MCA!F13=3","v":false}]
[]
[null,null,"Older_spouse",{"$f":"MIN(tp_age_ind,Wife_age_ind)","v":2}]
[]
[null,null,"months not married",{"$f":"months_married-1","v":0}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"1) \"&'allowances (c14c15)'!C105)","v":""}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"2) \"&'allowances (c14c15)'!C106)","v":""}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"3) \"&'allowances (c14c15)'!C107)","v":""}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"4) \"&'allowances (c14c15)'!C108)","v":""}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"5) \"&'allowances (c14c15)'!C109)","v":""}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"6) \"&'allowances (c14c15)'!C110)","v":""}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"7) \"&'allowances (c14c15)'!C111)","v":""}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"8) \"&'allowances (c14c15)'!C112)","v":""}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"9) \"&'allowances (c14c15)'!C113)","v":""}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"10) \"&'allowances (c14c15)'!C114)","v":""}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"11) \"&'allowances (c14c15)'!C115)","v":""}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"12) \"&'allowances (c14c15)'!C116)","v":""}]
[null,null,{"$f":"IF(MCA!$F$5=1,\"\",\"13) \"&'allowances (c14c15)'!C117)","v":""}]
[]
[null,null,"Class 4",{"$f":"OR(SE!L21,SE!M21,LUN!P20,PS!R20,PS!S20,NIC_ex_set)","v":false}]
[null,null,"exempt",{"$f":"NIC_x","v":false}]
[]
[null,null,"Class 2",{"$f":"IF(AND('Class 4 NIC (c16)'!H88<NIC2_SPT,OR(SE!L20,SE!M20,LUN!P19,PS!R19,PS!S19,NIC2_Vol)),\"TRUE\",\"FALSE\")","v":"FALSE"}]
[null,null,"Voluntary Class 2",{"$f":"NIC2_v","v":"FALSE"}]
[]
[null,null,{"$f":"IF(not_to_be_coded,\"Not used\",D227)","v":"On or before 31 October 2025"},{"$f":"\"On or before 31 October \"&Tax_year_end","v":"On or before 31 October 2025"}]
[null,null,{"$f":"IF(not_to_be_coded,\"\",D228)","v":"After 31 October 2025"},{"$f":"\"After 31 October \"&Tax_year_end","v":"After 31 October 2025"}]

{"sheet":"Changes log","index":2,"n_rows":430,"n_cols":4,"rows_kept":430,"cut":false,"hidden":false,"merged":[]}
["Key"]
["Version change Prime colours per change log"]
["Roll forward annual changes OE"]
["Pension Tax Limits - Removing lifetime allowances"]
["Low Income Trust and Estates"]
["Restricting Charitable reliefs to UK Charities"]
["New Scottish Income Tax Band"]
["Low Earners Anomaly"]
["Basis Period Reform"]
["Crypto Assets"]
["Cash Basis Reform"]
["Basic Rate Divergence"]
["Fun 24 - NIC Reduction"]
["Payrolling BIKs and SA Student Loan calculation"]
["SA Criteria "]
["SRIT"]
["CGT rate change/carried interest"]
["WRIT"]
[]
["Change Reason","Worksheet changed","What was changed","Notes"]
["Changes v0.0.1","2022-12-15"]
["v0.0.1 created","NONE","Taken from MTR_Tester-2022-23-V-v2.1.3","This is the baseline"]
["roll forward","Changes Log","Previous Year PY changes removed"]
["Basic rate divergence","VBA","Calculate_GA_tax_saving added"]
["Changes v0.1.0","2024-01-17"]
["v0.1.0 created","NONE"]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","years and data items that have changed highlighted"]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","NIC1_rate changed from \"11.5%\" to \"8%\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","NIC_rate changed from \"9%\" to \"6%\""]
["SRIT","'data' worksheet (hidden)","SR_band changed from \"2,162\" to \"2,306\""]
["SRIT","'data' worksheet (hidden)","SBR_band changed from \"10,956\" to \"11,685\""]
["SRIT","'data' worksheet (hidden)","SIR_band changed from \"17,974\" to \"17101\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","SAHR_rate changed from \"47% to \"48%\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","SHR_band changed from \"94,048\" to \"31,338\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","max_NIC changed from \"3,393\" to \"3,016\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","SL_limit1 changed from \"22,015\" to \"24,990\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","SL_limit4 changed from \"27,660\" to \"31,395\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","AA_limit changed from \"34,600\" to \"37,000\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","DA changed from \"1,000\" to \"500\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","MCA changed from \"4,010\" to \"4,280\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","MCA_2 changed from \"2,005\" to \"2,140\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","H_MCA changed from \"10,375\" to \"11,080\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","BPA changed from \"2,870\" to \"3,070\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","SMP changed from \"4,010\" to \"4,280\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","CG_Exempt changed from \"6,000\" to \"3,000\""]
["CGT rate change/carried interest","'data' worksheet (hidden)","Lower_CGT_rate_RP_CI - struck through, no longer in use"]
["CGT rate change/carried interest","'data' worksheet (hidden)","Upper_CGT_rate_RP_CI struck through, no longer in use"]
["CGT rate change/carried interest","'data' worksheet (hidden)","Lower_CGT_rate_RP added"]
["CGT rate change/carried interest","'data' worksheet (hidden)","Upper_CGT_rate_RP added"]
["CGT rate change/carried interest","'data' worksheet (hidden)","Lower_CGT_rate_CI added"]
["CGT rate change/carried interest","'data' worksheet (hidden)","Upper_CGT_rate_CI added"]
["New Scottish Income Tax Band","'data' worksheet (hidden)","SAR_rate added"]
["New Scottish Income Tax Band","'data' worksheet (hidden)","SAR_band added"]
["Changes v1.0.0","2024-01-17"]
["Basic rate divergence","Deductions (c4)","c4.59 - formula in cell updated to include \"-(IF(calc_GA_alt_c8_26,I253,0))\" "]
["Basic rate divergence","Deductions (c4)","c4.62 - formula in cell updated to include \"+IF(calc_GA_alt_c8_26,I253,0)\" "]
["Basic rate divergence","tax it (c8)","new box c8.27"]
["Basic rate divergence","tax it (c8)","new box c8.28"]
["Basic rate divergence","Tax adj (c9)","new box c9.30a"]
["Basic rate divergence","Tax adj (c9)","new box c9.30b"]
["Basic rate divergence","Tax adj (c9)","new box c9.30c"]
["Basic rate divergence","Tax adj (c9)","c9.31 changed from \n\"c9.1 minus (c9.14 + c9.15a + c9.19 + c9.21 + c9.23 + c9.23b + c9.28 + c9.29 + c9.30\" \nto \n\"c9.1 minus (c9.14 + c9.15a + c9.19 + c9.21 + c9.23 + c9.23b + c9.28 + c9.29 + c9.30 + c9.30c)\""]
["Basic rate divergence","Tax adj (c9)","c9.39e changed from \n\"Set to zero\" \nto \n\"If c3a.4 <  BR_rate (20%)\nc9.39e = c9.30b x c9.30a\nelse\nc9.39e = 0 (zero)\nend if\""]
["Basic rate divergence","Tax adj (c9)","c9.39f changed from \n\"Set to zero\" \nto \n\"lower of c8.28 and c9.39e\""]
["Basic rate divergence","IRCX_template","L69 - \"BRD-reduction\" added"]
["Basic rate divergence","IRCX_template","L80a - \"BRD-charge\" added"]
["Basic rate divergence","SA302_template","L69 added"]
["Basic rate divergence","SA302_template","L80a added"]
["New Scottish Income Tax Band","Status (3a)","new box c3a.3.1"]
["New Scottish Income Tax Band","Status (3a)","new box c3a.5a"]
["New Scottish Income Tax Band","tax it (c6)","new box c6.9.1"]
["New Scottish Income Tax Band","tax it (c6)","new box c6.9.2"]
["New Scottish Income Tax Band","tax it (c6)","c6.10 changed from \n\"c6.1 minus (c6.2 + c6.6 + c6.7b + c6.9)\" \nto \n\"c6.1 minus (c3a.3a + c4.59)\""]
["New Scottish Income Tax Band","tax it (c6)","c6.20 changed from \n“(c3a.3a + c4.59)\nminus (c6.1 + c6.14 + c6.17c + c6.18)” \nto \n“((AHR_band (£125,140) + c4.59) minus\nminus (c6.1 + c6.14 + c6.17c + c6.18)”"]
["New Scottish Income Tax Band","tax it (c6)","c6.30 changed from \n“(c3a.3a + c4.59)\nminus (c6.1 + c6.11 + c6.27 + c6.28)”\nto\n“((AHR_band (£125,140) + c4.59) minus\nminus (c6.1 + c6.11 + c6.27 + c6.28)”"]
["New Scottish Income Tax Band","tax it (c6)","c6.42 changed from \n“(c3a.3a + c4.59)\nminus (c6.1 + c6.14 + c6.17c + c6.18)” \nto \n“lower of c6.8 and ((c3a.1a + c3a.2a + c3a.3 + c5.2) minus (c6.1 + c6.11 + c6.23 + c6.36 + c6.40 + c6.41b))”"]
["New Scottish Income Tax Band","tax it (c6)","new box c6.43.1"]
["New Scottish Income Tax Band","tax it (c6)","new box c6.43.2"]
["New Scottish Income Tax Band","tax it (c6)","c6.44 changed from \n“c6.35 minus (c6.36 + c6.40 + c6.41b + c6.43)” \nto \n“c6.35 minus (c6.36 + c6.40 + c6.41b + c6.43 + c6.43.2)”"]
["New Scottish Income Tax Band","tax it (c6)","c6.54 changed from \n“(c3a.3a + c4.59) minus\n(c6.1 + c6.11 + c6.23 + c6.35 + c6.48 +\nc6.51c + c6.52)” \nto \n“((AHR_band (£125,140) + c4.59) minus\n(c6.1 + c6.11 + c6.23 + c6.35 + c6.48 +\nc6.51c + c6.52)”"]
["New Scottish Income Tax Band","Taxable (c5)","c5.3a changed from \n\"lower of c5.3 and c3a.1a\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.4 changed from \n\"lower of (c5.3 minus c5.3a) and c5.2\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.4a changed from \n\"lower of (c5.3 minus (c5.3a + c5.4)) and c3a.2a\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.5 changed from \n\"lower of (c5.3 minus (c5.3a + c5.4 + c5.4a)) and c3a.3\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.6 changed from \n\"c5.3 minus (c5.3a + c5.4 + c5.5 + c5.4a)\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.31 changed from \n\"HR_band (£87,440) minus (c5.6 + c5.21)\" \nto \n\"AHR_band (£125,140) minus (c5.3 + c5.11)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.34a1 changed from \n\"lower of c5.34a and (c3a.1a minus (c5.3 + c5.11 + c5.22))\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.34b changed from \n\"lower of (c5.34a minus c5.34a1) and (c5.2 minus (c5.4 + c5.15 + c5.16 + c5.24 + c5.25))\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.34b1 changed from \n\"lower of (c5.34a minus (c5.34a1 + c5.34b)) and (c3a.2a minus (c5.4 + c5.4a + c5.15 + c5.16 + c5.24 + c5.25))\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.34c changed from \n\"lower of (c5.34a minus (c5.34a1 + c5.34b + c5.34b1)) and ((c3a.3a + c4.59) minus (c5.3 + c5.11 + c5.22 + c5.34a1 + c5.34b + c5.34b1))\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.34d changed from \n\"c5.34a minus (c5.34a1 + c5.34b + c5.34b1 + c5.34c)\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.43a changed from \n\"lower of c5.1 and c5.35\" \nto \n\"c5.37 minus c4.79\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.43b changed from \n\"lower of c5.12 and c5.1\" \nto \n\"lower of SR_band (£5,000) and (c5.35 minus c5.1)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.43c changed from \n\"if c5.43b > 0 (zero)\nand (c5.6 + c5.21) > 0 (zero)\nc5.43c = c5.43a\nelse\nc5.43c = lower of c5.1 and c5.6\nend if\" \nto \n\"lower of c5.43a and (SR_band (£5,000) minus c5.43b)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.43d changed from \n\"c5.6 + c5.21 + c5.34d\" \nto \n\"(SR_band (£5,000) minus c5.43b) minus c5.43c\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.43e changed from \n\"(c5.6 + c5.21 + c5.34d) minus c5.1\" \nto \n\"c5.43a minus c5.43c\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.43f changed from \n\"lower of c5.1 and c5.35\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.44 changed from \n\"if c3a.1 = 2\nand SAHR_rate (48%) > AHR_rate (45%)\nc5.44 = lower of c5.43f and (c5.43d minus c5.43e)\nelse\nc5.44 = c5.43c\nend if\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.45 changed from \n\"lower of (c5.1 minus c5.44) and c5.34d\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.45a changed from \n\"c5.43d minus (c5.44 + c5.45)\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.45b changed from \n\"c5.1 minus (c5.44 + c5.45)\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.45c changed from \n\"lower of c5.45a and c5.45b\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.46 changed from \n\"lower of c5.45c and (c5.11 minus (c5.15 + c5.19 + c5.20c))\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.47 changed from \n\"c5.44 + c5.45 + c5.46\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.47a changed from \n\"(c5.2a + HR_band (£87,440)) minus c4.74\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.48 changed from \n\"lower of\n(c5.1 minus (c5.3a + c5.4 + c5.4a + c5.5 + c5.6\n+ c5.16 + c5.20 + c5.21)) and\n(c5.34 minus c5.47a)\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.48a changed from \n\"lower of (c5.35 minus c5.44) and c5.5\" \nto \n\"c3a.1a + c3a.2a + c5.2\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.48c changed from \n\"lower of (c5.35 minus c5.44) and c5.6\" \nto \n\"c3a.1a + c3a.2a + c5.3\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.48d changed from \n\"lower of (c5.35 minus c5.44) and c5.7\" \nto \n\"c3a.1a + c3a.2a + c5.4\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.49 changed from \n\"lower of (c5.35 minus c5.44) and c5.8\" \nto \n\"if c5.43b = 0 (zero) and\nif c5.43c > 0 (zero)\nc5.49 = c5.48c\nelse\nc5.49 = lower of c5.48c and c5.48d\nend if\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.49a changed from \n\"lower of (c5.36 minus c5.45) and c5.34c\" \nto \n\"lower of (c5.1 minus c5.49) and c5.36\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.49b new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.50 changed from \n\"lower of (c5.1 minus (c5.47 + c5.49)) and c5.49a\" \nto \n\"lower of c5.49a and c5.49b\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.50.1 changed from \n\"c3a.2b minus (c5.15 + c5.16)\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.50.2 changed from \n\"(c5.35 + c5.37) minus (c5.47 + c5.48 + c5.49 + BR_band (£37,700) + c4.59)\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.50a changed from \n\"lower of ((c5.19 + c5.20) minus c5.50.1) and (c5.11 minus (c4.79 + SR_band (£5,000) + c5.46))\" \nto \n\"lower of (c5.1 minus (c5.49 + c5.50)) and c5.37\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.50b changed from \n\"lower of c5.50a and (c5.1 minus (c5.44 + c5.45 + c5.49 + c5.50))\" \nto \n\"(c5.35 + c5.37) minus (BR_band (£37,700) + c4.59 + c5.49)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.50c changed from \n\"lower of ((c5.19 + c5.20) minus c5.50.1) and (c5.1 minus (c5.47 + c5.49 + c5.50))\" \nto \n\"lower of c5.50a and c5.50b\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.50d changed from \n\"lower of c5.50c and (c5.11 minus c4.79)\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.51 changed from \n\"if c5.3 minus c5.1 < SR_band (£5,000)\nc5.51 = lower of c5.50.2 and c5.50b\nelse\nc5.51 = lower of c5.50.2 and c5.50d\nend if\" \nto \n\"lower of c5.43e and c5.50c\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.52e changed from \n\"lower of (c5.35 minus c5.44) and c5.4a\" \nto \n\"c5.1 minus (c5.52c + c5.52d)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.52e1 changed from \n\"if c5.49 > 0 (zero)\nc5.52e1 = lower of (c5.35 minus c5.44) and (c5.49 + c5.52e)\nelse\nc5.52e1 = lower of (c5.35 minus c5.44) and (c5.1 minus (c5.47 + c5.48))\nend if\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.52f changed from \n\"if c5.43b > 0 (zero)\nand (c5.5 + c5.20) > 0 (zero)\nc5.52f = c5.43a minus c5.44\nelse\nc5.52f = c5.52e1\nend if\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.52g changed from \n\"lower of (c5.1 minus (c5.47 + c5.48 + c5.50 + c5.52c)) and c5.52f\" \nto \n\"if c3a.1 = 2 and\nc5.35 minus c5.1 < SSR_band (£2,306) and\nc5.22 + c5.35 + c5.37 < c5.48a and\nc5.36 > 0 and\nc5.37 > 0 and\nc5.43d > 0)\nc5.52g = c5.35 minus (lower of SSR_band (£2,306) and c5.43d)\nelse\nc5.52g = lower of (c5.35 minus c5.52d) and\n(c5.1 minus (c5.50 + c5.52c + c5.52d))\nend if\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.52h changed from \n\"if c5.12 = 0 (zero) and\nc5.19 + c5.20c > 0 (zero) and\n(c5.3 + c5.11) minus (c5.1 minus (c5.47 + c5.48 + c5.50 + c5.52c + c5.52d)) > c5.2a\nc5.52h = lower of (c5.49 + c5.52e) and c5.52g\nelse\nc5.52h = lower of (c5.35 minus c5.44) and\n(c5.1 minus (c5.47 + c5.48 + c5.50 + c5.52c + c5.52d))\nend if\" \nto \n\"if c3a.1 <> 2 and\nc5.1 > 0 and\nc4.79 > 0 and\nc5.35 > (c5.2 minus c4.79) and\n(c5.35 + c5.37) minus c5.52e > c5.2 and\nc5.43a > 0\nc5.52h = c5.49\nelse\nc5.52h = c5.52g\nend if\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.52i changed from \n\"c5.1 minus (c5.47 + c5.48 + c5.52h + c5.52c)\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.52j changed from \n\"larger of ((c5.49 + c5.51) and c5.52h) minus c5.52h\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.52k changed from \n\"lower of c5.52i and c5.52j\" \nto \n\"lower of c5.51 and (c5.1 minus (c5.50 + c5.52c + c5.52d + c5.52h))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.55.14a new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.55.26a new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.55.39a new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.55.42 changed from \"c5.55.36 + c5.55.37 + c5.55.38 + c5.55.39 + c5.55.40 + c5.55.41\" \nto \n\"c5.55.36 + c5.55.37 + c5.55.38 + c5.55.39 + c5.55.39a + c5.55.40 + c5.55.41\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.57 changed from \"lower of (c5.56 and (c5.3a + c5.4 + c5.4a + c5.16))\" \nto \n\"lower of c5.56 and (c5.35 minus c5.52h)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.57a changed from \"lower of (c5.56p and (((c5.3a + c5.4 + c5.4a) minus c5.56) + c5.16))\" \nto \n\"lower of c5.56p and ((c5.35 minus c5.56) + c5.43c)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.1a new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.1b new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.1 changed from \n\"lower of c5.50 and c5.56.1\" \nto \n\"lower of c5.58a.1a and c5.56.1\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.10 changed from \n\"lower of (c5.36 minus c5.45) and (c3a.1a minus (c5.58a.2 + c5.58a.3 + c5.58a.4))\" \nto \n\"lower of (c5.36 minus c5.58a.1b) and (c3a.1a minus (c5.58a.2 + c5.58a.3 + c5.58a.4))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.11 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.10)) and ((c3a.1a + c5.2) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.10))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.10)) and ((c3a.1a + c5.2) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.10))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.12 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.10 + c5.58a.11)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.10 + c5.58a.11))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.10 + c5.58a.11)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.10 + c5.58a.11))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.13 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.10 + c5.58a.11 + c5.58a.12)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.10 + c5.58a.11 + c5.58a.12))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.10 + c5.58a.11 + c5.58a.12)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.10 + c5.58a.11 + c5.58a.12))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.13a new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.14 changed from \n\"(c5.58a.10 x c3a.3b) + (c5.58a.11 x c3a.4) + (c5.58a.12 x c3a.4a) + (c5.58a.13 x c3a.5)\" \nto \n\"(c5.58a.10 x c3a.3b) + (c5.58a.11 x c3a.4) + (c5.58a.12 x c3a.4a) + (c5.58a.13 x c3a.5) + (c5.58a.13a x c3a.5a)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.15 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.1)) and (c3a.1a minus (c5.58a.2 + c5.58a.3 + c5.58a.4))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.1)) and (c3a.1a minus (c5.58a.2 + c5.58a.3 + c5.58a.4))"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.16 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.1 + c5.58a.15)) and ((c3a.1a + c5.2) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.15))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.1 + c5.58a.15)) and ((c3a.1a + c5.2) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.15))"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.17 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.1 + c5.58a.15 + c5.58a.16)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.15 + c5.58a.16))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.1 + c5.58a.15 + c5.58a.16)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.15 + c5.58a.16))"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.18 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.1 + c5.58a.15 + c5.58a.16 + c5.58a.17)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.15 + c5.58a.16 + c5.58a.17))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.1 + c5.58a.15 + c5.58a.16 + c5.58a.17)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.15 + c5.58a.16 + c5.58a.17))"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.18a new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.19 changed from \n\"(c5.58a.15 x c3a.3b) + (c5.58a.16 x c3a.4) + (c5.58a.17 x c3a.4a) + (c5.58a.18 x c3a.5)\" \nto \n\"(c5.58a.15 x c3a.3b) + (c5.58a.16 x c3a.4) + (c5.58a.17 x c3a.4a) + (c5.58a.18 x c3a.5) + (c5.58a.18a x c3a.5a)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.25a new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.40 changed from \n\"lower of (c5.36 minus c5.45) and (c3a.1a minus (c5.58a.3 + c5.58a.4 + c5.58a.21))\" \nto \n\"lower of (c5.36 minus c5.58a.1b) and (c3a.1a minus (c5.58a.3 + c5.58a.4 + c5.58a.21))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.41 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.40)) and ((c3a.1a + c5.2) minus (c5.58a.3 + c5.58a.4 + c5.58a.21 + c5.58a.40))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.40)) and ((c3a.1a + c5.2) minus (c5.58a.3 + c5.58a.4 + c5.58a.21 + c5.58a.40))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.42 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.40 + c5.58a.41)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.3 + c5.58a.4 + c5.58a.21 + c5.58a.40 + c5.58a.41))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.40 + c5.58a.41)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.3 + c5.58a.4 + c5.58a.21 + c5.58a.40 + c5.58a.41))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.43 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.40 + c5.58a.41 + c5.58a.42)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.3 + c5.58a.4 + c5.58a.21 + c5.58a.40 + c5.58a.41 + c5.58a.42))\" \nto \n\"lower of (c5.36minus (c5.58a.1b + c5.58a.40 + c5.58a.41 + c5.58a.42)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.3 + c5.58a.4 + c5.58a.21 + c5.58a.40 + c5.58a.41 + c5.58a.42))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.43a new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.44 changed from \n\"((c5.58a.22 + c5.58a.40) x c3a.3b) + ((c5.58a.23 + c5.58a.41) x c3a.4) + ((c5.58a.24 + c5.58a.42) x c3a.4a) + ((c5.58a.25 + c5.58a.43) x c3a.5)\" \nto \n\"((c5.58a.22 + c5.58a.40) x c3a.3b) + ((c5.58a.23 + c5.58a.41) x c3a.4) + ((c5.58a.24 + c5.58a.42) x c3a.4a) + ((c5.58a.25 + c5.58a.43) x c3a.5) + ((c5.58a.25a + c5.58a.43a) x c3a.5a)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.47 changed from \n\"if c5.56 larger than 0 (zero)\nc5.58a.47 = (c5.55.23 x c3a.3b) + (c5.55.24 x c3a.4) + (c5.55.25 x c3a.4a) + (c5.55.26 x c3a.5)\nelse\nc5.58a.47 = (c5.55.11 x c3a.3b) + (c5.55.12 x c3a.4) + (c5.55.13 x c3a.4a) + (c5.55.14 x c3a.5)\nend if\" \nto \n\"if c5.56 larger than 0 (zero)\nc5.58a.47 = (c5.55.23 x c3a.3b) + (c5.55.24 x c3a.4) + (c5.55.25 x c3a.4a) + (c5.55.26 x c3a.5) + (c5.55.26a x c3a.5a)\nelse\nc5.58a.47 = (c5.55.11 x c3a.3b) + (c5.55.12 x c3a.4) + (c5.55.13 x c3a.4a) + (c5.55.14 x c3a.5) + (c5.55.14a x c3a.5a)\nend if\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58.53a new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58.53b new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.54 changed from\n\"if c5.58a.53 greater than 0 (zero)\nlower of (c5.50 minus c5.58a.1) and (c5.58a.3 minus (c5.58a.27 + c5.58a.29 + c5.58a.33))\nelse\nlower of (c5.50 minus c5.58a.1) and (c5.56.2 minus (c5.56e1 + c5.56g + c5.56k))\nend if\" \nto\n\"lower of c5.58a.53a and c5.58a.53b\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.57 changed from \n\"c5.36 minus (c5.45 + (c5.58a.1 minus c5.58a.53))\" \nto \n\"c5.36 minus (c5.58a.1c + (c5.58a.1 minus c5.58a.53))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.58 changed from \n\"lower of (c5.36 minus c5.45) and (c3a.1a minus (c5.58a.3 + c5.58a.4 + c5.58a.55))\" \nto \n\"lower of (c5.36 minus c5.58a.1b) and (c3a.1a minus (c5.58a.3 + c5.58a.4 + c5.58a.55))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.59 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.58)) and ((c3a.1a + c5.2) minus (c5.58a.3 + c5.58a.4 + c5.58a.10 + c5.58a.55))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.58)) and ((c3a.1a + c5.2) minus (c5.58a.3 + c5.58a.4 + c5.58a.10 + c5.58a.55))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.60 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.58 + c5.58a.59)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.58 + c5.58a.59))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.58 + c5.58a.59)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.58 + c5.58a.59))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.61 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.58 + c5.58a.59 + c5.58a.60)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.58 + c5.58a.59 + c5.58a.60))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.58 + c5.58a.59 + c5.58a.60)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.58 + c5.58a.59 + c5.58a.60))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.61a new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.62 changed from \n\"(c5.58a.58 x c3a.3b) + (c5.58a.59 x c3a.4) + (c5.58a.60 x c3a.4a) + (c5.58a.61 x c3a.5)\" \nto \n\"(c5.58a.58 x c3a.3b) + (c5.58a.59 x c3a.4) + (c5.58a.60 x c3a.4a) + (c5.58a.61 x c3a.5) + (c5.58a.61a x c3a.5a)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.63 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.54)) and (c3a.1a minus (c5.58a.3 + c5.58a.4 + c5.58a.55))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.54)) and (c3a.1a minus (c5.58a.3 + c5.58a.4 + c5.58a.55))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.64 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.54 + c5.58a.63)) and ((c3a.1a + c5.2) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.63))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.54 + c5.58a.63)) and ((c3a.1a + c5.2) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.63))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.65 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.54 + c5.58a.63 + c5.58a.64)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.63 + c5.58a.64))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.54 + c5.58a.63 + c5.58a.64)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.63 + c5.58a.64))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.66 changed from \n\"lower of (c5.36 minus (c5.45 + c5.58a.54 + c5.58a.63 + c5.58a.64 + c5.58a.65)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.63 + c5.58a.64 + c5.58a.65))\" \nto \n\"lower of (c5.36 minus (c5.58a.1b + c5.58a.54 + c5.58a.63 + c5.58a.64 + c5.58a.65)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.63 + c5.58a.64 + c5.58a.65))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.66a new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.67 changed from \n\"(c5.58a.63 x c3a.3b) + (c5.58a.64 x c3a.4) + (c5.58a.65 x c3a.4a) + (c5.58a.66 x c3a.5)\" \nto \n\"(c5.58a.63 x c3a.3b) + (c5.58a.64 x c3a.4) + (c5.58a.65 x c3a.4a) + (c5.58a.66 x c3a.5) + (c5.58a.66a x c3a.5a)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.86a new box"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58a.87 changed from \n\"(c5.58a.83 x c3a.3b) + (c5.58a.84 x c3a.4) + (c5.58a.85 x c3a.4a) + (c5.58a.86 x c3a.5)\" \nto \n\"(c5.58a.83 x c3a.3b) + (c5.58a.84 x c3a.4) + (c5.58a.85 x c3a.4a) + (c5.58a.86 x c3a.5) + (c5.58a.86a x c3a.5a)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58f changed from \n\"lower of c5.58d and (c5.3 + c5.16)\" \nto \n\"if c3a.1 <>if c3a.1 <> 2 and\nc5.35 minus c5.1 < SSR_band (£2,306) and\nc5.22 + c5.35 + c5.37 < c5.48a and\nc5.36 > 0 and\nc5.37 > 0 and\nc5.58f = c5.58f = lower of (c5.1 minus c5.52h) and c5.36\nelse\nc5.58f = 0 (zero)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58g changed from \n\"lower of (c5.58e and ((c5.3 minus c5.58d) + c5.16))\" \nto \n\"c5.36 and c5.58f\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58h changed from \n\"lower of (c5.1 minus\n(c5.47 + c5.48 + c5.52h + c5.52l + c5.58 + c5.58a.53 + c5.58e))\nand ((c5.58a.1 + c5.58a.54) minus (c5.58a.53 + c5.58e))\" \nto \n\"lower of (c5.1 minus\n(c5.52c + c5.52d + c5.52h + c5.52l + c5.58a.53 + c5.58e))\nand ((c5.50 + c5.58g) minus (c5.58a.53 + c5.58e))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58.1 changed from \"c5.35 minus (c5.44 + c5.52h)\" to \"c5.35 minus c5.52h\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58.2 changed from \n\"lower of c5.1 minus\n(c5.47 + c5.48 + c5.58i + c5.58k) and\nc5.58.1\" \nto \n\"lower of c5.1 minus (c5.58i + c5.58k) and c5.58.1\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58.3 changed from \n\"lower of ((c5.4a + c5.5 + c5.6)  minus (c5.44 + c5.52h)) and c5.58.2\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58.4 changed from \n\"larger of c5.56 and c5.58.3\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58.5 changed from \n\"lower of ((c5.4a + c5.5 + c5.6)  minus (c5.44 + c5.52h)) and c5.58.4\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58.6 changed from \n\"lower of c5.58.2 and c5.58.5\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58.8 changed from \n\"lower of\n(c5.1 minus (c5.47 + c5.48 + c5.58e + c5.58i + c5.58k + c5.58.7)) and\n((c5.34b1 + c5.34c + c5.34d) minus (c5.45 + c5.58h))\" \nto \n\"lower of\n(c5.1 minus (c5.56p + c5.58e + c5.58i + c5.58k + c5.58.7)) and\n(c5.36 minus c5.58h)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58.10 changed from \n\"c5.35 minus (c5.44 + c5.52h + c5.58.7)\" \nto \n\"c5.35 minus (c5.52h + c5.58.7)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.59 changed from \n\"lower of c5.1 minus\n(c5.47 + c5.48 + c5.58i + c5.58k + c5.58.7 + c5.58.9) and\nc5.58.10\" \nto \n\"lower of c5.1 minus\n(c5.58i + c5.58k + c5.58.7 + c5.58.9) and\nc5.58.10\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.60 changed from \n\"lower of ((c5.4 + c5.4a + c5.5 + c5.6) minus (c5.44 + c5.52h + c5.58.7)) and c5.59\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.61 changed from \n\"larger of (c5.56 minus c5.58.7) and c5.60\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.61a changed from \n\"lower of ((c5.4 + c5.4a + c5.5 + c5.6) minus (c5.44 + c5.52h + c5.58.7)) and c5.61\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.62 changed from \n\"lower of c5.59 and c5.61a\" \nto \n\"lower of c5.2 and c5.59\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.63 changed from \n\"lower of (c5.1 minus (c5.47 + c5.48 + c5.58e + c5.58i +\nc5.58k + c5.58.7 + c5.58.9 + c5.62)) and\n((c5.34b + c5.34b1 + c5.34c + c5.34d) minus \n(c5.45 + c5.58h + c5.58.9))\" \nto \n\"lower of (c5.1 minus (c5.56p + c5.58e + c5.58i +\nc5.58k + c5.58.7 + c5.58.9 + c5.62)) and\n(c5.36 minus (c5.58h + c5.58.9))\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.66.1 changed from \n\"c5.35 minus (c5.44 + c5.52h + c5.58.7 + c5.62)\" \nto \n\"c5.35 minus (c5.52h + c5.58.7 + c5.62)\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.66.2 changed from \n\"lower of (c5.1 + c5.63a) minus\n(c5.47 + c5.48 + c5.58i + c5.58k + c5.65 + c5.66) and\nc5.66.1\" \nto \n\"lower of (c5.1 + c5.63a) minus\n(c5.58i + c5.58k + c5.65 + c5.66) and\nc5.66.1\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.66.3 changed from \n\"lower of ((c5.3a + c5.4 + c5.4a + c5.5 + c5.6) minus (c5.44 + c5.52h + c5.58.7 + c5.62)) and c5.66.2\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.66.4 changed from \n\"larger of (c5.56 minus (c5.58.7 + c5.62)) and c5.66.3\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.66.5 changed from \n\"lower of ((c5.3a + c5.4 + c5.4a + c5.5 + c5.6) minus (c5.44 + c5.52h + c5.58.7 + c5.62)) and c5.66.4\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.66.6 changed from \n\"lower of c5.66.2 and c5.66.5\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.66.7 changed from \n\"lower of c5.66.6 and c3a.1a\" \nto \n\"lower of c5.66.2 and c3a.1a\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.66.8 changed from \n\"lower of\n(c5.1 minus (c5.47 + c5.48 + c5.58i +\nc5.58k + c5.65 + c5.66 + c5.66.7) and\n(c5.34a1 + c5.34b + c5.34b1 + c5.34c + c5.34d) minus \n(c5.45 + c5.58h + c5.58.9 + c5.63))\" \nto \n\"lower of (c5.1 minus (c5.58i +\nc5.58k + c5.65 + c5.66 + c5.66.7)) and\n(c5.36 minus (c5.58h + c5.58.9 + c5.63))\""]
["New Scottish Income Tax Band","Div Cr (10)","c10.17 changed from \n\"c22.3 + c22.6 + c22.9 + c22.12 + c22.15\" \nto \n\"c22.3 + c22.3c + c22.6 + c22.9 + c22.12 + c22.15\""]
["New Scottish Income Tax Band","Notional (21c23)","new box c22.3a"]
["New Scottish Income Tax Band","Notional (21c23)","new box c22.3b"]
["New Scottish Income Tax Band","Notional (21c23)","new box c22.3c"]
["New Scottish Income Tax Band","Notional (21c23)","c22.4 changed from \n\"c22.1 minus c22.2\" \nto \n\"c22.3a minus \"c22.3b\""]
["New Scottish Income Tax Band","Notional (21c23)","c22.22 changed from \n\"c22.3 + c22.6 + c22.9 + c22.12 + c22.15 + c22.18 + c22.21\" \nto \n\"c22.3 + c22.3c + c22.6 + c22.9 + c22.12 + c22.15 + c22.18 + c22.21\""]
["New Scottish Income Tax Band","Pensions (c25c26)","c25.21 changed from \n\"c25.16f minus c25.19\" \nto \n\"c25.11 minus (c25.10 + c25.16a + c25.17)\""]
["New Scottish Income Tax Band","Pensions (c25c26)","c25.22 changed from \n\"c25.21 x c3a.6\" \nto \n\"c25.16f minus c25.19\""]
["Pension Tax Limits - Removing lifetime allowances","Pensions (c25c26)","c25.1 changed from \n\"from AIL7\" \nto \n\"set to zero\""]
["Pension Tax Limits - Removing lifetime allowances","Pensions (c25c26)","c25.2 changed from \n\"c25.1 x LTA_lump (55%)\" \nto \n\"set to zero\""]
["Pension Tax Limits - Removing lifetime allowances","Pensions (c25c26)","c25.3 changed from \n\"from AIL8\" \nto \n\"set to zero\""]
["Pension Tax Limits - Removing lifetime allowances","Pensions (c25c26)","c25.4 changed from \n\"c25.3 x LTA_pension (25%)\" \nto \n\"set to zero\""]
["Pension Tax Limits - Removing lifetime allowances","Pensions (c25c26)","c25.5 changed from \n\"c25.2 + c25.4\" \nto \n\"set to zero\""]
["Pension Tax Limits - Removing lifetime allowances","Pensions (c25c26)","c25.6 changed from \n\"from AIL9\" \nto \n\"set to zero\""]
["Pension Tax Limits - Removing lifetime allowances","Pensions (c25c26)","c25.7 changed from \n\"lower of c25.5 and c25.6\" \nto \n\"set to zero\""]
["Pension Tax Limits - Removing lifetime allowances","Pensions (c25c26)","c25.8 changed from \n\"c25.5 minus c25.7\" \nto \n\"set to zero\""]
["New Scottish Income Tax Band","Pensions (c25c26)","new box c25.22a"]
["New Scottish Income Tax Band","Pensions (c25c26)","new box c25.22b"]
["New Scottish Income Tax Band","Pensions (c25c26)","new box c25.22c"]
["New Scottish Income Tax Band","Pensions (c25c26)","new box c25.22d"]
["New Scottish Income Tax Band","Pensions (c25c26)","new box c25.22e"]
["New Scottish Income Tax Band","Pensions (c25c26)","new box c25.22f"]
["New Scottish Income Tax Band","Pensions (c25c26)","c25.23 changed from \n\"c25.14 + c25.16d + c25.20 + c25.22\" \nto \n\"c25.14 + c25.16d + c25.20 + c25.22d + c25.20f\""]
["Roll forward annual changes OE","S Loans (c27)","c27.37 changed from \n\"from AOR6\" \nto \n\"AOR6 + AOR6.1\""]
["FUN24 - NIC reduction","Class 4 NIC (c16)","c16.32 changed from \n“if c16.12 > NIC2_LPT (£12,570) and (SSE36 = N and FSE100 = N and LUN63 = N and SPS25 = N and FPS25 = N) or\nif c16.12 < NIC2_SPT (£6,725) and if (SSE36 = Y or FSE100 = Y or LUN63 = Y or SPS25 = Y or FPS25 = Y)\nc16.32 = box NICL2\nelse\nc16.32 = 0 (zero)\nend if\nend if”\nto\n“if c16.12 < NIC2_SPT (£6,725) and if (SSE36 = Y or FSE100 = Y or LUN63 = Y or SPS25 = Y or FPS25 = Y)\nc16.32 = box NICL2\nelse\nc16.32 = 0 (zero)\nend if”"]
["FUN24 - NIC reduction","Class 4 NIC (c16)","c16.33 changed from \n“if c16.12 >= NIC2_SPT (£6,725)\nand c16.12 <= NIC2_LPT (£12,570)\nand box NICL2 > 0 (zero)\nc16.33 = 1 \nelse\nc16.33 = 0 (zero)\nend if”\nto\n“if c16.12 >= NIC2_SPT (£6,725)\nand box NICL2 > 0 (zero)\nc16.33 = 1 \nelse\nc16.33 = 0 (zero)\nend if”"]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","CBC_HR_threshold changed from \"50,000\" to \"60,000\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","CBC_taper changed from \"1%\" to \"0.5%\""]
["Budget Rates and Allowances Updates.","'data' worksheet (hidden)","\"CBC_rate\" added"]
["Budget Rates and Allowances Updates.","CBC(28)","c28.10 changed from \"c28.9 x CBC_taper (1%)\" to \"c28.9 x CBC_taper (0.5%)\""]
["Budget Rates and Allowances Updates.","CBC(28)","c28.12 changed from \"c28.11 x CBC_taper (1%)\" to \"c28.11 x CBC_rate (1%)\""]
["New Scottish Income Tax Band","SA302_template","new line L44aa"]
["New Scottish Income Tax Band","SA302_template","new line L52dd"]
["Basic rate divergence","SA302_template","new line L69"]
["Basic rate divergence","SA302_template","new line L83d"]
["New Scottish Income Tax Band","SA302_template (W)","new line L44aa"]
["New Scottish Income Tax Band","SA302_template (W)","new line L52dd"]
["Basic rate divergence","SA302_template (W)","new line L69"]
["Basic rate divergence","SA302_template (W)","new line L83d"]
["New Scottish Income Tax Band","Components","C0 - TC220, TC221, TC223, TC225, TC226, TC228, TC229, TC230, TC231, TC233, TC234, TC235, TC236, TC237, TC238, TC238 and TC245 updated"]
["Roll forward annual changes OE","Components","C0 - TC222, TC227, TC232, TC240, TC241 and TC242 updated"]
["Roll forward annual changes OE","Components","C1 - TC222 updated"]
["New Scottish Income Tax Band","Components","C1 - TC220, TC221, TC223, TC224, TC225, TC226, TC228, TC230, TC231, TC233, TC234, TC235, TC236, TC237, TC238, TC239 and TC243 updated"]
["New Scottish Income Tax Band","Components","C2 - TC229 and TC230 updated"]
["New Scottish Income Tax Band","Components","C3 - TC224 and TC225 updated"]
["New Scottish Income Tax Band","Components","C4 - TC229 and TC235 updated"]
["New Scottish Income Tax Band","Components","C5 - TC223 and TC230 updated"]
["New Scottish Income Tax Band","Components","C6 - TC220 updated"]
["New Scottish Income Tax Band","Components","C8C9C10 - TC220 and TC225 updated (no longer non-resident)"]
["Payrolling BIKs and SA Student Loan calculation","Components","C2 - TC122 and TC181 updated"]
["Roll forward annual changes OE","IRCX_template","L3 Pay-E MTR calculation changed from \"c1.4 + c1.58\" to \"c1.4\""]
["Roll forward annual changes OE","IRCX_template","L6 income-E MTR calculation changed from \"c1.9 + c1.58\" to \"c1.9\""]
["New Scottish Income Tax Band","Pensions (c25c26)","c26.2 changed from \n“If c5.86 is greater than (c3a.3a + c4.59)\nc26.2 = c3a.6\nelse\nif c5.86 is greater than (c3a.1a + c3a.2 + c3a.2a + c4.59)\nc26.2 = c3a.5\nelse\nif c3a.1 = 2 and c5.86 is greater than (c3a.1a + c3a.2 + c4.59)\nc26.2 = c3a.4a\nelse\nif c5.86 is greater than c3a.1a\nc26.2 = c3a.4\nelse\nif c3a.1 = 2 and c5.86 is greater than 0 (zero)\nc26.2 = c3a.3b\nelse\nc26.2 = 0 (zero)\nend if\nend if\nend if\nend if\nend if”\nto\n“If c5.86 is greater than (c3a.3a + c4.59)\nc26.2 = c3a.6\nelse\nIf c5.86 is greater than (c3a.3.1 + c4.59)\nc26.2 = c3a.5a\nelse\nif c5.86 is greater than (c3a.1a + c3a.2 + c3a.2a + c4.59)\nc26.2 = c3a.5\nelse\nif c3a.1 = 2 and c5.86 is greater than (c3a.1a + c3a.2 + c4.59)\nc26.2 = c3a.4a\nelse\nif c5.86 is greater than c3a.1a\nc26.2 = c3a.4\nelse\nif c3a.1 = 2 and c5.86 is greater than 0 (zero)\nc26.2 = c3a.3b\nelse\nc26.2 = 0 (zero)\nend if\nend if\nend if\nend if\nend if\nend if”"]
["Basis Period Reform","Deductions (c4)","c4.10 changed from \n“For each instance of FSE69\nif the corresponding instance of FSE78 > 0\nadd the lower of FSE69 and FSE78 to total for c4.10\nelse\nadd 0 to total for c4.10\nend if”\nto\n“Set to zero”"]
["Basis Period Reform","Deductions (c4)","c4.11 changed from\n“c4.8 minus c4.10”\nto\n“Set to zero”"]
["Basis Period Reform","Deductions (c4)","c4.12 changed from\n“lower of c4.8 and c4.10”\nto\n“Set to zero”"]
["Basis Period Reform","Deductions (c4)","c4.17 changed from\n“c4.14 minus c4.16”\nto\n“Set to zero”"]
["Basis Period Reform","Deductions (c4)","c4.18 changed from\n“lower of c4.14 and c4.16”\nto\n“Set to zero”"]
["Basis Period Reform","Deductions (c4)","c4.22 changed from\n“For each instance of FPS13\nif the corresponding instances of FPS22 + FPS39 > 0\nadd the lower of FPS13 and (FPS22 + FPS39) to total for c4.22\nelse\nadd 0 to total for c4.22\nend if”\nto\n“Set to zero”"]
["Basis Period Reform","Deductions (c4)","c4.23 changed from\n“c4.20 minus c4.22”\nto\n“Set to zero”"]
["Basis Period Reform","Deductions (c4)","c4.24 changed from\n“lower of c4.20 and c4.22”\nto\n“Set to zero”"]
["Basis Period Reform","Deductions (c4)","c4.24.1 changed from\n“Total all instances (FPS66)”\nto\n“Set to zero”"]
["Basis Period Reform","Deductions (c4)","c4.25 changed from\n“c4.6 + c4.11 + c4.17 + c4.23”\nto\n“c4.6 + c4.8 + c4.14 + c4.20”"]
["Basis Period Reform","Deductions (c4)","c4.26 changed from\n“c4.5 + c4.7 + c4.12 + \nc4.13 + c4.18 + c4.19 + c4.24 + c4.24.1”\nto\n“c4.5 + c4.7 + c4.13 + c4.19”"]
["Roll forward annual changes OE","Class 4 NIC (c16)","c16.22 changed from \n“NIC2_annual_limit (£182.85)”\nto \n“Set to zero”"]
["Roll forward annual changes OE","Class 4 NIC (c16)","c16.23 changed from \n“c16.14 + c16.22”\nto\n“c16.14”"]
["Roll forward annual changes OE","Class 4 NIC (c16)","c16.24 changed from \n“c16.23 minus (c16.21 + c16.32)”\nto\n“c16.23 minus c16.21”"]
["Roll forward annual changes OE","Class 4 NIC (c16)","c16.30 changed from \n“If c16.23 minus (c16.21 + c16.32) >= 0 and c16.24 > (c16.21 + c16.32 + (c16.13 x NIC_rate (9%)))\nc16.30 = c16.24\nelse\nIf c16.23 minus (c16.21 + c16.32) >= 0 and c16.24 <= (c16.21 + c16.32 + (c16.13 x NIC_rate (9%)))\nc16.30 = c16.24 + c16.28 + c16.29\nelse\nc16.30 = c16.28 + c16.29\nend if\nend if”\nto\n“If c16.23 minus c16.21 >= 0 and c16.24 > (c16.21 + (c16.13 x NIC_rate (6%)))\nc16.30 = c16.24\nelse\nIf c16.23 minus c16.21 >= 0 and c16.24 <= (c16.21 + (c16.13 x NIC_rate (6%)))\nc16.30 = c16.24 + c16.28 + c16.29\nelse\nc16.30 = c16.28 + c16.29\nend if\nend if”"]
["Roll forward annual changes OE","Class 4 NIC (c16)","CESA/LDC instruction above c16.24 struck through – no longer required "]
["Low Earners Anomaly","NS income (c1)","new box c1.8.1"]
["Low Earners Anomaly","NS income (c1)","c1.9 changed from \"(c1.4 + c1.5) minus c1.8\" to \"(c1.4 + c1.5 + c1.8.1) minus c1.8\""]
["Low Earners Anomaly","Divs (c3)","new box c3.21.1"]
["Payrolling BIKs and SA Student Loan calculation","S Loans (c27)","c27.1a changed from \"EMP1 + EMP3 + EMP12 + EMP16\" to \"(EMP1 + EMP3 + EMP3.1 + EMP12 + EMP16) minus EMP1.1\""]
["Payrolling BIKs and SA Student Loan calculation","S Loans (c27)","c27.9b changed from \"(MOR6 + MOR19)\" to \"(MOR2.1 + MOR6 + MOR19)\""]
["CGT rate change/carried interest","CG (18)","c18.1 changed from \n“From CGT6” \nto \n“From CGT13b”"]
["CGT rate change/carried interest","CG (18)","new box c18.1a"]
["CGT rate change/carried interest","CG (18)","new box c18.5a"]
["CGT rate change/carried interest","CG (18)","c18.7 changed from \n“c18.5 minus c18.1” \nto \n“c18.5 minus (c18.1 + c18.5a)”"]
["CGT rate change/carried interest","CG (18)","c18.8 changed from \n“c18.5 minus (c18.1 + c18.3)” \nto \n“c18.5 minus (c18.1 + c18.1a + c18.3)”"]
["CGT rate change/carried interest","CG (18)","new box c18.9a"]
["CGT rate change/carried interest","CG (18)","new box c18.16.1"]
["CGT rate change/carried interest","CG (18)","new box c18.19.1"]
["CGT rate change/carried interest","CG (18)","new box c18.24.1"]
["CGT rate change/carried interest","CG (18)","new box c18.27.1"]
["CGT rate change/carried interest","CG (18)","c18.19 changed from \n“(c18.9 + c18.10) minus c18.16” \nto \n“c18.9 minus c18.16”\t"]
["CGT rate change/carried interest","CG (18)","c18.17 changed from \n“c18.16 minus (c18.9 + c18.10)” \nto \n“c18.16 minus (c18.9 + c18.9a)”"]
["CGT rate change/carried interest","CG (18)","c18.18 changed from \n“c18.16 minus (c18.9 + c18.10 + c18.11)” \nto \n“c18.16 minus (c18.9 + c18.9a + c18.11)”"]
["CGT rate change/carried interest","CG (18)","c18.25 changed from \n“c18.24 minus (c18.19 + c18.19a)” \nto \n“c18.24 minus (c18.19 + c18.19.1 + c18.19a)”"]
["CGT rate change/carried interest","CG (18)","c18.42 changed from \n\"c18.41 x Lower_CGT_rate_RP_CI (18%)\" \nto \n\"c18.41 x Lower_CGT_rate_CI (18%)\""]
["CGT rate change/carried interest","CG (18)","c18.44 changed from \n“c18.43 x Upper_CGT_rate_RP_CI (24%)” \nto \n“c18.43 x Upper_CGT_rate_CI (28%)”"]
["CGT rate change/carried interest","CG (18)","new box c18.45.1"]
["CGT rate change/carried interest","CG (18)","new box c18.45.2"]
["CGT rate change/carried interest","CG (18)","new box c18.45.3"]
["CGT rate change/carried interest","CG (18)","new box c18.45.4"]
["CGT rate change/carried interest","CG (18)","new box c18.45.5"]
["CGT rate change/carried interest","CG (18)","c18.46 changed from \n“Lower of c18.28 and c18.45” \nto \n“Lower of c18.28 and c18.45.5”"]
["CGT rate change/carried interest","CG (18)","c18.42 changed from \"c18.41 × Lower_CGT_rate_RP_CI (18%)\" to \"c18.41 x Lower_CGT_rate_CI (18%)\""]
["CGT rate change/carried interest","CG (18)","c18.50 changed from \n\"c18.30 + c18.42 + c18.44 + c18.47 + c18.49\" \nto \n\"c18.30 + c18.42 + c18.44 + c18.45.2 + c18.45.4 + c18.47 + c18.49\""]
["CGT rate change/carried interest","SA302_template","L115 changed from \n\"Residential property and carried interest basic rate\" £0 x 18%\" \nto \n\"Carried interest basic rate £0 x 18%\""]
["CGT rate change/carried interest","SA302_template","L115a changed from \n\"Residential property and carried interest £0 x 28%\" \nto \n\"Carried interest £0 x 28%\""]
["CGT rate change/carried interest","SA302_template","new line L115b"]
["CGT rate change/carried interest","SA302_template","new line L115c"]
["CGT rate change/carried interest","SA302_template (W)","L115 changed from \n\"Eiddo preswyl a 'carried interest' Cyfradd sylfaenol\" £0 x 18%\" \nto \n\"Cyfradd sylfaenol ar gyfer Cyfradd sylfaenol ar gyfer buddiant a drosglwyddir £0 x 18%\""]
["CGT rate change/carried interest","SA302_template (W)","L115a changed from \n\"Eiddo preswyl a 'carried interest' £0 x 28%\" \nto \n\"Buddiant a drosglwyddir £0 x 28%\""]
["CGT rate change/carried interest","SA302_template (W)","new line L115b"]
["CGT rate change/carried interest","SA302_template (W)","new line L115c"]
["CGT rate change/carried interest","IRCX_template","Data name \"CG-at-lower-rate-RP-CI\" changed from using \"c18.41\" to \"set to zero\""]
["CGT rate change/carried interest","IRCX_template","Data name \"Lower-rate-CGT-RP-CI\" changed from using \"c18.42\" to \"set to zero\""]
["CGT rate change/carried interest","IRCX_template","Data name \"CG-at-higher-rate-RP-CI\" changed from using \"c18.43\" to \"set to zero\""]
["CGT rate change/carried interest","IRCX_template","Data name \"Higher-rate-CGT-RP-CI\" changed from using \"c18.44\" to \"set to zero\""]
["CGT rate change/carried interest","IRCX_template","Data name \"CG-at-lower-rate-CI\" added"]
["CGT rate change/carried interest","IRCX_template","Data name \"Lower-rate-CGT-CI\" added"]
["CGT rate change/carried interest","IRCX_template","Data name \"CG-at-higher-rate-CI\" added"]
["CGT rate change/carried interest","IRCX_template","Data name \"Higher-rate-CGT-CI\" added"]
["CGT rate change/carried interest","IRCX_template","Data name \"CG-at-lower-rate-RP\" added"]
["CGT rate change/carried interest","IRCX_template","Data name \"Lower-rate-CGT-RP\" added"]
["CGT rate change/carried interest","IRCX_template","Data name \"CG-at-higher-rate-RP\" added"]
["CGT rate change/carried interest","IRCX_template","Data name \"Higher-rate-CGT-RP\" added"]
["CGT rate change/carried interest","IRCX_template","L117a Taxable-CG MTR Calculation changed from \n\"c18.27 + c18.28 + c18.29\" \nto \n\"c18.27 + c18.27.1 + c18.28 + c18.29\""]
["CGT rate change/carried interest","tc_tempate","CGT - new boxes 13A and 13B added"]
["CGT rate change/carried interest","target","CGT - new box 13B added"]
["CGT rate change/carried interest","Components","C8C8C10 - CGT - new boxes 13A and 13B added"]
["Crypto Assets","TSR (17)","First If changed from \"If boxes ((CGT6 + CGT17 + CGT26 + CGT34) minus ((CGT7 + CGT19 + CGT27 + CGT35) minus (CGT41 + CGT43)) + CGT52 + ((CGT52.1 + CGT52.2) minus CGT52.5) is greater than zero) or\" \nto \n\"If boxes ((CGT6 + CGT13B + CGT13.4 + CGT17 + CGT26 + CGT34) minus ((CGT7 + CGT13.5 + CGT19 + CGT27 + CGT35) minus (CGT41 + CGT43)) + CGT52 + ((CGT52.1 + CGT52.2) minus CGT52.5) is greater than zero) or\""]
["Crypto Assets","CG (18)","c18.13 changed from \n\"from \"CGT7\"\nto\n\"CGT7 + CGT13.5\""]
["Crypto Assets","CG (18)","c18.3 changed from \n“(CGT17 minus CGT50) +\nCGT26 + (CGT34 minus CGT49)” \nto \n“CGT13.4 + (CGT17 minus CGT50) +\nCGT26 + (CGT34 minus CGT49)”"]
["Crypto Assets","CG (18)","c18.57 changed from \n\"CGT10 + CGT12 + CGT22 + CGT30 + CGT38\" \nto \n\"CGT10 + CGT12 + CGT13.8 + CGT22 + CGT30 + CGT38\""]
["Crypto Assets","CG (18)","If statement changed from \n“If boxes ((CGT6 + CGT17 + CGT26 + CGT34) minus ((CGT7 + CGT19 + CGT27 + CGT35) minus (CGT41 + CGT43)) + CGT52 + ((CGT52.1 + CGT52.2) minus CGT52.5) is greater than zero) or (box CGT51 is not zero or null) or (box CGT18 is not zero or null) or boxes CGT10 + CGT12 + CGT22 + CGT30 + CGT38 + CGT52.4 is greater than zero\t \nCalculate c18.1 to c18.62\nelse \nc18.1 to c18.62 = zero”\n\nto\n\n“\tIf boxes ((CGT6 + CGT13b + CGT13.4 + CGT17 + CGT26 + CGT34) minus ((CGT7 + CGT13.5 + CGT19 + CGT27 + CGT35) minus (CGT41 + CGT43)) + CGT52 + ((CGT52.1 + CGT52.2) minus CGT52.5) is greater than zero) or (box CGT51 is not zero or null) or (box CGT18 is not zero or null) or boxes CGT10 + CGT12 + CGT13.8 + CGT22 + CGT30 + CGT38 + CGT52.4 is greater than zero\nCalculate c18.1 to c18.62\nelse\n c18.1 to c18.62 = zero”"]
["Crypto Assets","target","CGT - new boxes 13.4, 13.5 and 13.8 added"]
["Crypto Assets","Components","C8C9C10 - CGT new boxes 13.1 to 13.8 and 17.1 to 17.4 added"]
["Crypto Assets","tc_tempate","CGT - new boxes 13.1 to 13.8 and 17.1 to 17.4 added"]
["Fun 24 - NIC Reduction","SA302_template","L90 3rd Or wording changed from \n“If you’ve registered for Class 2 NICs, your contributions have been treated as paid. \t\t\nIf you’re not registered for Class 2 NICs you must register now, \t\t\t\t\t\ngo to www.gov.uk/register-for-self-assessment/self-employed\t\t\t\t\t\nYour Class 2 National Insurance contributions due are”\nto\n“If you’ve registered for Class 2 NICs, your contributions have been treated as paid. \nYour Class 2 National Insurance contributions due are”                                                                                                                                               "]
["Fun 24 - NIC Reduction","SA302_template (W)","L90 3rd Or wording changed from \n“If you’ve registered for Class 2 NICs, your contributions have been treated as paid. \t\t\nIf you’re not registered for Class 2 NICs you must register now, \t\t\t\t\t\ngo to www.gov.uk/register-for-self-assessment/self-employed\t\t\t\t\t\nYour Class 2 National Insurance contributions due are”\nto\n“If you’ve registered for Class 2 NICs, your contributions have been treated as paid. \nYour Class 2 National Insurance contributions due are”                                                                                                                                               "]
["Changes v2.0.0","2024-07-25"]
["New Scottish Income Tax Band","data","New rate added “SAVBR_rate” "]
["New Scottish Income Tax Band","data","New rate added “SAVHR_rate”"]
["New Scottish Income Tax Band","data","New rate added “SAVAHR_rate”"]
["New Scottish Income Tax Band","CDR (7)","c7.2 changed from \n“from c6.33”\nto\n“if c3a.1 = 3\nc7.2 = c6.33\nelse\nif c3a.1 = 2\nc7.2 = c6.33\nelse\nc7.2 = c6.33\nend if\nend if”"]
["New Scottish Income Tax Band","CDR (7)","c7.4 changed from \n“c7.3 x (DivHR_rate (33.75%) minus DivBR_rate (8.75%)) (25%)” \nto\n“if c3a.1 = 3\nc7.4 = c7.3 x (DivHR_rate (33.75%) minus DivBR_rate (8.75%)) (25%)\nelse\nif c3a.1 = 2\nc7.4 = c7.3 x (DivHR_rate (33.75%) minus DivBR_rate (8.75%)) (25%)\nelse\nc7.4 = c7.3 x (DivHR_rate (33.75%) minus DivBR_rate (8.75%)) (25%)\nend if\nend if”"]
["New Scottish Income Tax Band","CDR (7)","c7.6 changed from \n“c6.9 + c6.21 + c6.43 + c6.55”\nto\n“if c3a.1 = 3\nc7.6 = c6.9 + c6.43\nelse\nif c3a.1 = 2\nc7.6 = c6.9.2 + c6.43.2\nelse\nc7.6 = c6.9 + c6.43\nend if\nend if”"]
["New Scottish Income Tax Band","CDR (7)","c7.8 changed from \n“c7.7 x (HR_rate (40%) minus BR_rate (20%)) (20%)”\nto\n“if c3a.1 = 3\nc7.8 = c7.7 x (WHR_rate (40%) minus WBR_rate (20%)) (20%)\nelse\nif c3a.1 = 2\nc7.8 = c7.7 x (SAR_rate (45%) minus SBR_rate (20%)) (25%)\nelse\nc7.8 = c7.7 x (HR_rate (40%) minus BR_rate (20%)) (20%)\nend if\nend if”"]
["New Scottish Income Tax Band","CDR (7)","IF instruction for c7.6 to c7.15 changed from\n“If the individual is a Scottish or Welsh taxpayer, instead of calculating c7.6 to c7.8 calculate c7.9 to c7.15\nIf c3a.1 = 1\ncalculate c7.6 to c7.8\nset c7.9 to c7.15 to 0 (zero)\nelse\nset c7.6 to c7.8 to 0 (zero)\ncalculate c7.9 to c7.15”\nto\n“struck through/no longer required”"]
["New Scottish Income Tax Band","CDR (7)","c7.9 changed from \n“if c3a.5 >= HR_rate (40%)\nc7.9 = c6.9 + c6.43\nelse\nc7.9 = c6.21 + c6.55\nend if”\nto\n“c7.5 minus c7.7”"]
["New Scottish Income Tax Band","CDR (7)","c7.10 changed from \n“lower of c7.5 and c7.9”\nto\n“if c3a.1 = 3\nc7.10 = c6.21 + c6.55\nelse\nif c3a.1 = 2\nc7.10 = c6.9 + c6.43\nelse\nc7.10 = c6.21 + c6.55\nend if\nend if”"]
["New Scottish Income Tax Band","CDR (7)","c7.11 changed from \n“if c3a.5 >= HR_rate (40%)\nc7.11 = c7.10 x (c3a.5 minus c3a.4)\nelse\nc7.11 = c7.10 x (HR_rate (40%) minus BR_rate (20%)) (20%)\nend if”\nto\n“lower of c7.9 and c7.10”"]
["New Scottish Income Tax Band","CDR (7)","c7.12 changed from \n“c7.5 minus (c7.7 + c7.10)”\nto\n“if c3a.1 = 3\nc7.12 = c7.11 x (SAVHR_rate (40%) minus SAVBR_rate (20%)) (20%)\nelse\nif c3a.1 = 2\nc7.12 = c7.11 x (SHR_rate (42%) minus SBR_rate (20%)) (22%)\nelse\nc7.12 = c7.11 x (SAVHR_rate (40%) minus SAVBR_rate (20%)) (20%)\nend if\nend if”"]
["New Scottish Income Tax Band","CDR (7)","c7.13 changed from \n“if c3a.5 < HR_rate (40%)\nc7.13 = c6.9 + c6.43\nelse\nc7.13 = c6.21 + c6.55\nend if”\nto\n“c7.9 minus c7.11”"]
["New Scottish Income Tax Band","CDR (7)","c7.14 changed from \n“lower of c7.12 and c7.13”\nto\n“if c3a.1 = 3\nc7.14 = 0 (zero)\nelse\nif c3a.1 = 2\nc7.14 = c6.21 + c6.55\nelse\nc7.14 = 0 (zero)\nend if\nend if”"]
["New Scottish Income Tax Band","CDR (7)","c7.15 changed from \n“if c3a.5 < HR_rate (40%)\nc7.15 = c7.14 x (c3a.5 minus c3a.4)\nelse\nc7.15 = c7.14 x (HR_rate (40%) minus BR_rate (20%)) (20%)\nend if”\nto\n“lower of c7.13 and c7.14”"]
["New Scottish Income Tax Band","CDR (7)","new box c7.15.1"]
["New Scottish Income Tax Band","CDR (7)","c7.16 changed from\n\"c7.4 + c7.8 + c7.12 + c7.15\"\nto\n\"c7.4 + c7.8 + c7.12 + c7.15.1\""]
["Changes v2.1.0","2024-08-20"]
["New Scottish Income Tax Band","Pensions (c25c26)","c25.22c changed from \n\"lower of c25.19 and c25.22b\" \nto \n\"lower of c25.22 and c25.22b\""]
["New Scottish Income Tax Band","Pensions (c25c26)","c25.22b changed from \n\"c25.22a minus c25.18\" \nto \n\"c25.22a minus c25.21\""]
["New Scottish Income Tax Band","Pensions (c25c26)","c26.6 changed from \n\"If c5.86 is greater than (c3a.3a + c4.59)\nc26.2 = c3a.6\nelse\nif c5.86 is greater than (c3a.3.1 + c4.59)\nc26.2 = c3a.5a\nelse\nif c5.86 is greater than (c3a.1a + c3a.2 + c3a.2a + c4.59)\nc26.2 = c3a.5\nelse\nif c3a.1 = 2 and c5.86 is greater than (c3a.1a + c3a.2 + c4.59)\nc26.2 = c3a.4a\nelse\nif c5.86 is greater than c3a.1a\nc26.2 = c3a.4\nelse\nif c3a.1 = 2 and c5.86 is greater than 0 (zero)\nc26.2 = c3a.3b\nelse\nc26.2 = 0 (zero)\nend if\nend if\nend if\nend if\nend if\nend if\" \nto \n\"If c5.86 is greater than (c3a.3a + c4.59)\nc26.2 = c3a.6\nelse\nif c3a.1 = 2 and c5.86 is greater than (c3a.1a + c3a.2 + c3a.2a + c3a.3 + c4.59)\nc26.2 = c3a.5a\nelse\nif c5.86 is greater than (c3a.1a + c3a.2 + c3a.2a + c4.59)\nc26.2 = c3a.5\nelse\nif c3a.1 = 2 and c5.86 is greater than (c3a.1a + c3a.2 + c4.59)\nc26.2 = c3a.4a\nelse\nif c5.86 is greater than c3a.1a\nc26.2 = c3a.4\nelse\nif c3a.1 = 2 and c5.86 is greater than 0 (zero)\nc26.2 = c3a.3b\nelse\nc26.2 = 0 (zero)\nend if\nend if\nend if\nend if\nend if\nend if\""]
["New Scottish Income Tax Band","Taxable (c5)","new box c5.48a1"]
["New Scottish Income Tax Band","Taxable (c5)","new box c5.48a2"]
["New Scottish Income Tax Band","Taxable (c5)","c5.48b changed from \n\"(c1.57 + c2.19 + c3.15) minus c5.1\" \nto \n\"(c5.22 + c5.35 + c5.37) minus c5.1\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.49b changed from \n\"(c5.22 + c5.35 + c5.36 + c5.37) minus (c5.48a + c5.49)\" \nto \n\"lower of c5.49a and ((c5.22 + c5.35 + c5.36 + c5.37) minus (c5.48a + c5.49))\""]
["New Scottish Income Tax Band","Taxable (c5)","new box c5.49c"]
["New Scottish Income Tax Band","Taxable (c5)","new box c5.49d"]
["New Scottish Income Tax Band","Taxable (c5)","new box c5.49e"]
["New Scottish Income Tax Band","Taxable (c5)","c5.58.3 changed from \n\"set to zero\" \nto \n\"lower of c5.58.2 and c3a.2a\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.58.7 changed from \n\"lower of c5.58.2 and c3a.2a\" \nto \n\"larger of c5.58a.53 and c5.58.3\""]
["New Scottish Income Tax Band","Taxable (c5)","c5.50 changed from \n\"lower of c5.49a and c5.49b\" \nto \n\"c5.49b minus c5.49e\""]
["New Scottish Income Tax Band","CO","DoB changed for TC54, 61, 65, 66, 67 ,87, 98, 123, 198, 254, 255"]
["New Scottish Income Tax Band","CO","MCA = \"1\" removed from TC65, 67"]
["New Scottish Income Tax Band","CO & C3","TC127 updated","Tests c5.48b change"]
["Crypto Assets","C8C9C10","TC181 and TC147 updated"]
["Roll forward annual changes OE","C6","TC109 updated (FOR2 updated so L72 Or fires)"]
["Changes v2.2.0","2024-10-22"]
["Roll forward annual changes OE","TSR (17)","If above c17.21 changed from \n\"If box c17.20 = 0 (zero) and\nboxes ((CGT6 + CGT17 + CGT26 + CGT34) minus ((CGT7 + CGT19 + CGT27 + CGT35) minus (CGT41 + CGT43)) + CGT52 + ((52.1 + 52.2) minus 52.5) <= 0 (zero)) and\n(CGT51 = 0 (zero) or null) and (box CGT18 = zero or null)) no Top Slicing relief is due\nset c17.21 to c17.22 to 1\"\nto\n\"If box c17.20 = 0 (zero) and\nboxes ((CGT6 + CGT13B + CGT13.4 + CGT17 + CGT26 + CGT34) minus ((CGT7 + CGT13.5 + CGT19 + CGT27 + CGT35) minus (CGT41 + CGT43)) + CGT52 + ((52.1 + 52.2) minus 52.5) <= 0 (zero)) and\n(CGT51 = 0 (zero) or null) and (box CGT18 = zero or null)) no Top Slicing relief is due\nset c17.21 to c17.22 to 1\"\n "]
["Roll forward annual changes OE","tax it (c6)","Extra bracket removed from beginning of c6.30","Cf query"]
["Roll forward annual changes OE","tax it (c6)","Extra bracket removed from beginning of c6.54","Cf query"]
["Roll forward annual changes OE","tax it (c6)","c6.42 changed from \"lower of c6.8 and\n(c3a.1a + c3a.2a + c3a.3 + c5.2) minus\n(c6.1 + c6.11 + c6.23 + c6.36 + c6.40 + c6.41b)\"\nto\n\"lower of c6.8 and\n((c3a.1a + c3a.2a + c3a.3 + c5.2) minus\n(c6.1 + c6.11 + c6.23 + c6.36 + c6.40 + c6.41b))\"","Brackets added for clarification AER-645"]
["Roll forward annual changes OE","Tax adj (c9)","c9.30a changed from \"Absolute value c3a.4 minus BR_rate (20%)\" to \"Absolute value (c3a.4 minus BR_rate (20%))\"","Brackets added for clarification AER-649"]
["Roll forward annual changes OE","tax it (c8)","c8.27 -  changed instruction to calculate from c4.59  as no need to recalculate from c1.1","Added for clarification AER-647"]
["Roll forward annual changes OE","Components","C8C9C10 - TC142 updated to remove CGT11 entry","Cf query"]
["Roll forward annual changes OE","Components","C3 - TC192 FSE68 updated ","Cf query"]
["Roll forward annual changes OE","Components","C3 - TC202 FSE78 updated ","Cf query"]
["Roll forward annual changes OE","Components","C6 - TC212 FOR15 updated ","Cf query"]
["Roll forward annual changes OE","Components","C5 - TC230 PRO5.2 and PRO20.2 updated ","Cf query"]
["Roll forward annual changes OE","Components","C0 - TC96 and TC52 DOB updated","Cf query"]
["Roll forward annual changes OE","Components","C4 - TC79 FPS21, 22 and 24 updated","Cf query"]
["Roll forward annual changes OE","Components","C3 - TC83 SSE34 updated","Cf query"]
["Roll forward annual changes OE","Components","C3 - TC90 FSE76 updated","Cf query"]
["Changes v2.2.1","2024-10-30"]
["Roll forward annual changes OE","Components","C3 - FSE101 updated","Cf query"]
["Roll forward annual changes OE","Components","C2 - TC140 EMP6 and EMP4 updated","Cf query"]
["Roll forward annual changes OE","Components","C8C9C10 - TC147 & TC181 CGT13.1 updated","Cf query"]
["Roll forward annual changes OE","Components","C5 - TC230 PRO18 updated","Cf query"]
["Changes v2.3.0","2024-11-06"]
["CGT rate change/carried interest","CG (18)","c18.7 changed from “c18.5 minus (c18.1 + c18.5a)” to “c18.5 minus (c18.1 + c18.1a)”"]
["CGT rate change/carried interest","CG (18)","c18.27 changed from \"(c18.19 + c18.19a) minus c18.24\" to \"18.19 minus c18.24\""]
["Changes v2.3.1","17/012/2024","CGT adjustment version taken from MTR_Tester-2024-25-E-v2.3.0. This reflects the box CGT51 calculation detailed in Annex C in  document \"Tax and NIC calculation version 2.3.1\""]
["CGT rate change","CG (18)","new box \"d_18_3\" added"]
["CGT rate change","CG (18)","new box \"d_18_19b\" added"]
["CGT rate change","CG (18)","new box \"d_18_20\" added"]
["CGT rate change","CG (18)","new box \"d_18_23\" added"]
["CGT rate change","CG (18)","new box \"d_18_28\" added"]
["CGT rate change","CG (18)","new box \"d_18_28b\" added"]
["CGT rate change","CG (18)","new box \"d_18_45_1\" added"]
["CGT rate change","CG (18)","new box \"d_18_45_2\" added"]
["CGT rate change","CG (18)","new box \"d_18_45_3\" added"]
["CGT rate change","CG (18)","new box \"d_18_45_4\" added"]
["CGT rate change","CG (18)","new box \"d_18_45_5\" added"]
["CGT rate change","CG (18)","new box \"d_18_46a\" added"]
["CGT rate change","CG (18)","new box \"d_18_47a\" added"]
["CGT rate change","CG (18)","new box \"d_18_48\" added"]
["CGT rate change","CG (18)","new box \"d_18_49\" added"]
["CGT rate change","CG (18)","new box \"d_18_49b\" added"]
["CGT rate change","CG (18)","new box \"d_18_49c\" added"]
["CGT rate change","CG (18)","new box \"d_18_49d\" added"]
["CGT rate change","CG (18)","new box \"d_18_49e\" added"]
["CGT rate change","CG (18)","new box \"d_18_49f\" added"]
["CGT rate change","CG (18)","new box \"d_18_50a\" added"]
["CGT rate change","CG (18)","new box \"d_18_50b\" added"]
["CGT rate change","CG (18)","new box \"d_18_50c\" added"]
["CGT rate change","CGT","new Input box CGT13.4a added"]
["CGT rate change","CGT","new Input box CGT17a added"]
["CGT rate change","CGT","new Input box CGT18a added"]
["CGT rate change","CGT","new Input box CGT26a added"]
["CGT rate change","CGT","new Input box CGT34a added"]
["CGT rate change","CGT","new Input box CGT49a added"]
["CGT rate change","CGT","new Input box CGT50a added"]
["CGT rate change","CGT","new Input box CGT52.2a added"]
["CGT rate change","Components","C8C9C10 TC161 updated","tests adjustment calc"]
["CGT rate change","Components","C8C9C10 TC43 updated","tests adjustment calc"]
["CGT rate change","Components","C8C9C10 TC199 updated","tests adjustment calc"]
["CGT rate change","Components","C8C9C10 TC249 updated","tests adjustment calc"]
["CGT rate change","Components","C8C9C10 TC251 updated","tests adjustment calc"]

{"sheet":"Read me","index":3,"n_rows":559,"n_cols":9,"rows_kept":559,"cut":false,"hidden":false,"merged":[[537,3,537,5],[538,3,538,5],[539,3,539,5],[540,3,540,5]]}
[null,"The Tester","Version E3.2.1 This is a standalone version and has been updated to included the input boxes referred to in Annex C in document \"Tax and NIC calculation version 2.3.1\" to demonstrate the calculation of box CGT51 for disposals on or after 30 October 2024"]
[null,"The Test Case Generator (Tester) supports the testing of the tax calculation, resulting from the successful capture of "]
[null,{"$f":"\"a \"&tax_year&\" Main Tax Return (MTR), and can be used in 3 ways.\"","v":"a 2024-25 Main Tax Return (MTR), and can be used in 3 ways."}]
[]
[null,"1. As a stand-alone tax calculator. "]
[null,"Select the sheets on 'Add pages' that correspond to questions on the Return."]
[null,"The sheets for the core Return (INC(1), INC(2) and REL) are always visible, others appear when selected. "]
[null,"Enter, the sub-set of Return data required by the tax calculation and"]
[null,"press the 'Calculate Now' button on 'Add pages' to reveal the outputs (see below)."]
[null,"Note: The ‘Reset calculation’ button on the 'Add pages' sheet should used between tests to avoid residual entries "]
[null,"corrupting the expected results."]
[]
[null,"2. As a test case generator. "]
[null,"The Tester can auto-populate the input sheets from a number of pre-fabricated test components (see below). "]
[null,"These components can be selected on the 'Selector' and 'More Select' sheets, and the 'Test this case' button will "]
[null,"generate outputs (see below) based on the selection."]
[null,"The 'Clear selection' button will remove all data from the 'Selector' and 'More Select' sheets, and resets"]
[null,"input sheets and calculation."]
[]
[null,"3. As a database of business specified test cases (see below). These are pre-defined full test cases."]
[null,"Each case is numbered and can be selected by inputting the case number in the box "]
[null,"marked ‘Select test case number to be replayed’ on the 'Test Case index' sheet."]
[null,"The selected test case can be activated by pressing 'Replay selected case' button on the 'Test Case index' sheet."]
[null,"This auto-populates the input sheets from the test components that make up the test case, and generates outputs "]
[null,"(see below) based on the selection."]
[]
[null,"The 'Test case' sheet"]
[null,"When the TCG is used in modes 2 or 3 it will pull together all the data needed for a full Tax Return."]
[null,"The data appear on the 'Test case' sheet (to the right of the 'Add pages' sheet)."]
[null,"It is important to note that there are differences between the test case and the components used to create it."]
[null,"Most of the data is supplied by the test components, but some are modified, either to add boxes that are dependant "]
[null,"on other components/data selected, or remove inconstistancies in the selection."]
[null,"(See 'Adjustments made to produce more realistic cases' for more detail.)"]
[]
[null,"About test components"]
[null,"The Tester is based on a number of pre-fabricated components. "]
[null,"Each component relates to a question or part question on the Main Tax Return. "]
[null,"There are a number of instances of each component, giving a variety of valid MTR entries."]
[]
[null,"Component","Description","Instances","Worksheet"]
[null,"INC-A","Income boxes INC1 to INC6 (Interest and Dividends)",15,"C0"]
[null,"INC-B","Income boxes INC7 to INC14 (UK pensions etc. received)",11,"C0"]
[null,"INC-C","Income boxes INC15 to INC19 (Other UK income)",6,"C0"]
[null,"REL-A","Tax reliefs boxes REL1 to REL4 (Pension contributions)",7,"C0"]
[null,"REL-B","Tax reliefs boxes REL5 to REL10 (Charitable giving)",8,"C0"]
[null,"REL-C","Tax reliefs boxes REL11 to REL14 (Blind Person's Allowance)",2,"C0"]
[null,"SLR","Student Loans",6,"C0"]
[null,"CBC","Child Benefit payments",4,"C0"]
[null,"MAT","Marriage Allowance Transfer",4,"C0"]
[null,"AOI-A","Additional Information boxes AOI1 to AOI3 (Interest from UK securities)",3,"C1"]
[null,"AOI-B","Additional Information boxes AOI4 to AOI11 (Life insurance gains)",9,"C1"]
[null,"AOI-C","Additional Information boxes AOI12 to AOI15 (Stock dividends etc.)",5,"C1"]
[null,"ASE-A","Additional Information boxes ASE1 to ASE2 (Share schemes)",3,"C1"]
[null,"ASE-B","Additional Information boxes ASE3 to ASE10 (Lump sum payments)",3,"C1"]
[null,"ASE-C","Additional Information boxes ASE11 to ASE15 (Other deductions)",4,"C1"]
[null,"AOR","Additional Information boxes AOR1 to AOR10 (Other tax reliefs)",10,"C1"]
[null,"MCA","Additional Information boxes MCA1 to MCA11 (Married Couple's Allowance)",9,"C1"]
[null,"AIL","Additional Information boxes AIL1 to AIL19 (Other Information)",11,"C1"]
[null,"EMP","Employment",11,"C2"]
[null,"MOR","Ministers of religion",6,"C2"]
[null,"SSE","Short self-employment  (excluding class 4 NIC)",8,"C3"]
[null,"FSE","Full self-employment  (excluding class 4 NIC)",9,"C3"]
[null,"LUN","Lloyd's underwriters (excluding class 4 NIC)",7,"C3"]
[null,"SPS","Short partnership income (excluding class 4 NIC)",6,"C4"]
[null,"FPS","Full partnership income (excluding class 4 NIC)",8,"C4"]
[null,"PRO","Income from property",10,"C5"]
[null,"FOR",{"$f":"\"Foreign income (excluding Foreign Tax Credit Relief  - box \"&'C6'!C3&\")\"","v":"Foreign income (excluding Foreign Tax Credit Relief  - box FOR2)"},8,"C6"]
[null,"TRU","Trust income",4,"C7"]
[null,"CGT","Capital gains",9,"C8"]
[null,"NRD","Residence, Remittance Basis etc.",10,"C9"]
[null,"CAL","Tax calculation summary",18,"C8C9C10"]
[null,"NI2","Class 2 NIC",2,"C8C9C10"]
[null,"NI1","Class 1 NIC",2,"C8C9C10"]
[]
[null,"Instances of different components can be selected together to produce complete test cases."]
[null,"In addition to selecting different components, multiple instances of some components can be selected. "]
[null,"(Up to 2 employments, 2 self-employments (1 short & 1 full) and 2 partnerships  (1 short & 1 full) .) "]
[null,"Some questions on the core Tax Return and Additional Information pages would require a large number"]
[null,"of components, so have been split (into A, B & C ranges). These can be selected individually or together."]
[null,"[Whilst all the combinations of components that can be selected will be ‘valid’ in terms of the system, not all will "]
[null,"be ‘realistic’. The generator makes some adjustments to make the case more realistic, but they aren’t"]
[null," comprehensive.]"]
[null,"The components can be viewed at any time using the ‘Show/Hide Components’ button on the ‘Test’ "]
[null,"and ‘More test’ worksheets."]
[]
[null,"The business specified test cases"]
[null,{"$f":"'Add pages'!G2&\" of the \"&tax_year&\" test case generator has a built in database of \"&Last_row-1&\" test cases.\"","v":"Version E2.3.1 of the 2024-25 test case generator has a built in database of 273 test cases."}]
[null,"Details of these can be found on the ‘Test Case index’ worksheet. "]
[null,"Each case is numbered and can be selected by inputting the case number in the box marked"]
[null,"Select test case number to be replayed’. [N.B. After the case number is entered press the 'Enter' key.]"]
[null,"The selected test case can be activated by pressing 'Replay selected case' button on the 'Test case index' sheet."]
[null,"This auto-populates the input sheets from the test components that make up the test case, and generates outputs "]
[null,"(see below) based on the selection."]
[null,"Test cases 1 to 25 use identical data to STR test cases 1 to 25, and should produce identical results. "]
[]
[null,"Recording new test cases"]
[null,"New test cases can be quickly added to the existing business test cases."]
[null,"All new cases will comply with the business validation rules, but may not 'realistic' examples of actual MTRs."]
[null,"To create a new test case:"]
[null,null,"1. Select the required components on the 'Selector' and 'More Select' sheets"]
[null,null,"2. Select any required ‘case variable data’ (e.g. date of birth - see note a)."]
[null,null,"3. Press the ‘Test this case’ button."]
[null,null,"4. Press the 'Record this case' button on the 'Selector' and 'More Select' sheets"]
[]
[null,"The summary of test components and case specific data needed to re-run this case will be stored in the next "]
[null,"vacant row on the Test Case index' sheet. Once the case is stored it can be 'replayed' as any other test"]
[null,"case."]
[null,"Note a: The test case generator does not have true date processing capability. There are 5 pre-set dates of birth "]
[null,"and these are the only dates the spreadsheet will recognise."]
[]
[null,"Amending test cases"]
[null,"Test case data will remain in the input sheets until the ‘Reset calculation’ button on the ‘Add pages’ sheet is "]
[null,"pressed. That data can be amended, by going to the input sheet and over-typing the box entries."]
[null,"The 'Calculate Now' button on the 'Add pages' sheet will cause certain outputs to be regenerated using the"]
[null,"amended figures."]
[null,"Note: Where components are being used, amending the input sheets will not change the figures on the "]
[null,"component. The 'test case' sheet is generated from components and will not show the amended figures."]
[null," If the test case is recorded the original figures (not amendments) will be stored."]
[null,"'Test this case' will remove the amendments and restore the original figures."]
[]
[null,"Outputs from the Tester"]
[null,"Whatever mode the Tester is used in, the following worksheets are always produced: "]
[]
[null,"SA302 - This is the tax calculation formatted in the style of pages 3/4 of form SA302 "]
[]
[null,"Liability - SA110 boxes CAL1 to CAL8 "]
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[null,"CRC - Shows the tax calculation data required by other processes/systems: "]
[null,null,"Create Return Charge - the interface to TLI"]
[null,null,"Student loan income - data required by the Student Loan system."]
[]
[null,"Additionally, when components are used, the following worksheets appear:"]
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[null,"Test case - This combines all the data from the selected components into a complete 'MTR'. "]
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[null,"SA302_interface - The tax calculation data required by Issue Revenue Calculation."]
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[null,"The identities of components used appear on all outputs."]
[null,"All output sheets appear between the 'Add pages' and 'INC(1)' worksheets."]
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[null,"Adjustments made to produce more realistic cases"]
[null,"1. On the ‘More select’ worksheet there is a tick box to indicate the taxpayer is exempt from paying Class 4 NIC. "]
[null,"This will be set to 'Y' automatically if the taxpayer is aged over 65 or is non-resident. "]
[null,"It will be ignored if no component SSE, FSE, LUN, SPS or FPS is selected."]
[null,"2. The value for box FOR2 (Foreign Tax Credit Relief) is not stored in the FOR component. It is calculated for each "]
[null,"test case that uses this component."]
[null,"3. Coded underpayment will be ignored if the is no PAYE source (EMP or MOR) selected."]
[]
[null,"Problem & query reporting"]
[null,"If you have a problem or query you want to refer to HMRC CDIO please quote the "]
[null,"case number (if it involves a business supplied test case) or the components used."]
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[null,"Accessing & Navigating SEES – SA Tax Calculator"]
[]
[null,"Select the 'Additional Information' and 'Additional Pages' from the Return that are required."]
[null,"Note that the National Insurance page does not equate to a Return page but should be completed"]
[null,"where Class 2 is payable or Class 1 paid affects Class 4 due"]
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[null,"Insert the Return entries as shown below"]
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[null,"Complete all the Return pages and select 'Add pages'"]
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[null,"NI"]
[null,"The Class 2 Reg 21 calculation reduces Class 2 with reference to Class 1 Earnings. There are two new boxes within the 'NI' screen to help calculate the reduced amount when requested from a customer."]
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[null,"The deferment of Class 4 NIC has been removed from 2015-2016 onwards. There are two new boxes within the 'NI' screen in relation to Class 1 Earnings for the Reg100 Clas 4 calculation."]
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[null,"Class 2"]
[null,"Where a person is liable to pay Class 2 National Insurance contributions (NICs), Class 2 NICs are due for each contribution week or part of a week that a person was self-employed. "]
[null,"So, where a person was self-employed and liable to pay Class 2 NICs for part or all of one day in a week, liability arises for one week’s NICs due at the weekly flat rate. "]
[null,"A ‘contribution week’ is defined as a period of seven days beginning with midnight between Saturday and Sunday. The first day of the contribution week is Sunday and Saturday is the last. "]
[null,"The first week of the contribution year starts on the first Sunday after 5 April. Some contribution years will include 53 contribution weeks."]
[]
[null,"Class 4"]
[null,"Class 4 NI payable with income from employment and self-employment"]
[null,"Annual maximum of Class 4 contributions due under section 15 of the Act "]
[null,"100.—(1) Where for any year there are payable by or in respect of an earner Class 4 contributions under section 15 of the Act and also primary Class1 or Class2 contributions or both primary Class 1 or Class 2 contributions, "]
[null,"the liability of that earner for such Class 4 contributions for that year shall (without prejudice to his liability in the ﬁrst instance for the full amount payable apart from this regulation) not exceed such amount as, when added to"]
[null,"the amount of such other of those contributions as are ultimately payable by or in respect of him for that year, equals in value the sum of the amount which, but for the provisions of this regulation, would be payable by that earner "]
[null,"on proﬁts or gains equal to the higher of the two money sums speciﬁed in section 15(3) of the Act and, subject to the provisions of section 12 of the Act and regulations 63 to 65, 53 times the amount of a Class2 contribution payable for that year. "]
[null,"2) For the purpose only of determining the extent of an earner’s liability for Class 4 contributions under paragraph (1), the amount of any primary Class 1 contributions paid at less than the primary percentage speciﬁed in section 8(2) of the Act "]
[null,"shall be treated as equal to the amount of any primary Class 1 contributions payable at that percentage on the same amount of earnings."]
[null,"So that a person with earnings from both an employment and self-employment does not pay considerably more NI than a person who has a similar level of earnings but from only one employment, the Class 4 NI payable is sometimes restricted. "]
[null,"The objective is to limit the self-employed profits charged at the main 9% rate to the employee-only equivalent, but still leave higher earnings charged at the uncapped 2% rate."]
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[null,"Class 1 Earnings"]
[]
[null,"The two boxes in question are to be filled in if the customer has employment and is also self-employed. They are to be filled in as follows:"]
[]
[null,{"$f":"NI!C19&\" Earnings from PT to UEL - These are earnings that appear in the column 1c from PT to UEL on the P60 (this was Column 1c + 1d up to 2015-16).\"","v":"EMPCL1 Earnings from PT to UEL - These are earnings that appear in the column 1c from PT to UEL on the P60 (this was Column 1c + 1d up to 2015-16)."}]
[null,{"$f":"NI!C26&\" Earnings from PT to UEL - These are earnings that appear in the column 1c from PT to UEL on the P60 (this was Column 1c + 1d up to 2015-16).\"","v":"MORCL1 Earnings from PT to UEL - These are earnings that appear in the column 1c from PT to UEL on the P60 (this was Column 1c + 1d up to 2015-16)."}]
[]
[null,"From 2016-17 the P11ws and P60 were changed so that the columns for 1c and 1d are combined into one column that has earnings from PT to UEL."]
[]
[]
[null,"On NPS > Employment > P14 Summary take the figures from column 1c and 1d"]
[null,{"$f":"\"Enter the amounts in the \"&NI!C19&\"/\"&NI!C22&\" and/or \"&NI!C26&\"/\"&NI!C29&\" boxes.\"","v":"Enter the amounts in the EMPCL1/ and/or MORCL1/ boxes."}]
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[null,"Select the 'Calculate Now' button to reveal the SA302 tax calculation"]
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[null,"The SA302 Calculation – here you can see what the customers SA302 looks like based on the entries you have made"]
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[null,"On the 'Add pages' worksheet select the Reset calculation button to clear all entries and close pages before"]
[null,"entering the details for another case"]
[]
[null,"Things to note"]
[null,"Marriage Allowance Transfer"]
[null,"If the Transferor makes a claim on the return and not digitally, a relationship will be created on TBS, but it will not "]
[null,"trigger a digital claim.  The fact that they are a Recipient will be stored in the background and when the Recipient "]
[null,"files their SA Return the credit will be given.  But where the Recipient's Return cannot be captured or it's an in-year "]
[null,"Return to date of death and the operator needs to do a SEEs calc before adding figures onto SA using CRC then"]
[null,"the MAT_OUT and MAT_IN buttons can be used to replicate the digital claim"]
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[null,"FTCR - see the guidance at"]
[null,"http://bg.inrev.gov.uk/tax/actionguides/40100/tax40072_main.htm"]
[null,"http://bg.inrev.gov.uk/tax/helpcards/tax50104.pdf"]
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[null,"Non-resident calculation"]
[null,"Section 811 applies to taxpayers who are non-resident for the whole tax year.\nCertain sources of income (mostly investment income*) are ‘disregarded’. That is no more tax can be charged than has been deducted at source."]
[null,"The disregarded income is removed from the tax calculation and only the tax deducted at source added to the liability computed on the non-disregarded income."]
[null,"UK allowances are not given in the section 811 calculation, even if the taxpayer is entitled to claim them. The taxpayer can still claim tax deductions in the section 811 calculation. (Note: Maintenance and alimony payments are a deduction, not an allowance, so any relief claimed is still given in the section 811 calculation.)"]
[null,"As the use of section 811 is optional, two calculations are performed: 1) the ‘standard’ tax calculation including all income and any UK allowances due, 2) the section 811 calculation."]
[null,"The results of the two calculations are compared and the calculation that produces the better result for the taxpayer is retained."]
[]
[null,"Income Tax Relief - Losses"]
[null,"The SA tax calculator follows the steps in s23 ITA 2007. Step 1 is to identify total income. Reliefs are deductible at step 2. HMRC introduced the term \"limit on income tax reliefs\" for step 2 deductions. This includes trade and property losses but there are other reliefs and deductions."]
[null,"From 2015-16 changes were made to:"]
[null,"- calculate the limit on relief with the correct adjusted total income x 25% where more than £50,000."]
[null,"- update the SA302 so it included the reliefs, including losses, in the 'income received' section and include them as \"Income tax relief\" in the 'minus' section below that. \"Income tax relief\" replaced both \"Loan interest payments\" and \"Losses\"."]
[null,"The change to ensure adjusted total income is calculated correctly presents the total income received for the year before losses brought forward from an earlier year and before losses ocurring in the year for other income. The SA302 adds back the brought forward losses to show the total profit for the year and then deducts them as income tax relief."]
[null,"See Limit on Income Tax reliefs: HS204 Self Assessment helpsheet"]
[null,"https://www.gov.uk/government/publications/limit-on-income-tax-reliefs-hs204-self-assessment-helpsheet"]
[]
[null,"Savings Income"]
[]
[null,"From 06 April 2016 the Personal Savings Allowance (PSA) introduces a new 0% band for Income Tax on income from savings interest."]
[]
[null,"This will apply up to a maximum of "]
[]
[null,"£1000 for basic rate customers (20%)"]
[null,"£500 for higher rate customers (40%)"]
[]
[null,"- The PSA will not apply to savings income received by additional rate customers (45%)."]
[null,"- Income that is within an individual's savings allowance will still count towards their basic or higher rate limits."]
[null,"- Higher/Additional rate income is income on which tax is charged, or would be but for the dividend nil rate."]
[null,"- PSA is in addition to the starter savings rate which allows low income earners to receive up to £5,000 tax free savings interest."]
[null,"- Interest from Individual Savings Accounts (ISAs) is already tax-free so this will not count towards the Personal Savings Allowance."]
[null,"- PSA is not affected by the Scottish Rate of Income Tax and will be applied at the same rate for all taxpayers across the UK."]
[null,"- PSA is affected by the £100 rule for children's savings and investments. If a parent's gift to a child exceeds this amount in any tax year it counts toward the parent's income for tax purposes."]
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[null,"Dividends"]
[]
[null,"From April 2016 the Dividend Tax Credit will be abolished and a new £5,000 tax free allowance for dividend income will be introduced. This allowance will not reduce total income for tax purposes and will only apply to dividend income."]
[null,"The new rates of tax on dividend income above the allowance will be: "]
[]
[null,"7.5% for basic rate customers"]
[null,"32.5% for higher rate customers"]
[null,"38.1% for additional rate customers"]
[]
[null,"- An allowance will be introduced so that everyone can receive up to £5,000 of dividend income, on top of any dividends received on shares held in an ISA. If a customer earns less than £5,000 of dividend they will not pay any tax."]
[null,"- Dividend tax is in addition to and outside of ISA allowances."]
[null,"- Dividend tax is not affected by the Scottish Rate of Income Tax and will be applied at the same rate for all taxpayers across the UK."]
[null,"- No tax will be deducted at source; it will be paid through self-assessment."]
[]
[null,"Marriage Allowance Transfer"]
[null,"The Dividend Allowance nil rate is omitted when establishing the tax rate on income; the Personal Savings  Allowance nil rate is applied when establishing the tax rate on income"]
[]
[null,"Age related allowances"]
[]
[null,"2016/17 - The age allowance ceases to exist."]
[null,"The government froze age-related personal allowances in April 2013.In the 2015/16 tax year this was restricted to individuals born before 6 April 1938."]
[null," Individuals born on or after this date were entitled to the basic Personal Allowance instead. However, due to increases in the basic Personal Allowance, this is now the same for everyone, irrespective of when they were born."]
[]
[null,"Student Loan changes"]
[]
[null,"From 6 April 2016 there will be 2 Student Loan thresholds known as Plan 1 and Plan 2. Previously there was only 1. Each plan will have a different threshold and employers will need to deduct student loan repayments using the appropriate plan type."]
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[null,"2017-18"]
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[null,"Plan 1"]
[null,"The threshold will be £17,775 for employees who are :"]
[null,"·         Scottish and Northern Irish students"]
[null,"·         English and Welsh students who started their course before 1 September 2012"]
[]
[null,"Plan 2"]
[null,"The threshold will be £21,000 for employees who are:"]
[null,"·         English and Welsh students who started their course on or after 1 September 2012"]
[]
[null,"Capital Gains tax"]
[null,"Each year, individuals have an annual exemption amount that allows them to receive some gains tax-free. Above this, you pay capital gains tax on all gains."]
[]
[null,null,"Capital gains tax in 2017/18"]
[null,null,"Annual exemption amount","£11,300 for individuals"]
[null,null,"Standard capital gains tax rate","18% on residential property, 10% on other assets"]
[null,null,"Higher capital gains tax rate","28% on residential property, 20% on other assets"]
[]
[null,"Further Scottish Income Tax Powers"]
[null,"Who is a Scottish resident? "]
[null,"The Scottish rate is charged on the non-savings income of Scottish residents."]
[null,"A Scottish taxpayer must first be a UK resident. A non-resident can never be a Scottish taxpayer. If someone has earnings subject to UK income tax, it will be at the UK rates.  "]
[]
[null,"Every member of the Scottish Parliament, every MP who represents a Scottish constituency and every MEP who represents Scotland is automatically taxed as a Scottish taxpayer, regardless of where they live.  "]
[]
[null,"Subject to the rule for politicians, a Scottish person not living in Scotland will not pay the Scottish rates. Liability is determined by residence and not nationality.  "]
[]
[null,"Having established UK residence, the next determinant is whether the taxpayer’s sole or main residence is in Scotland. If it is, they are a Scottish taxpayer. "]
[]
[null,"Those who pay Scottish income tax"]
[null,"The UK basic, higher and additional rates, paid by Scottish taxpayers are reduced by 10% (10p in the pound). "]
[null,"The Scottish rate is then set annually by the Scottish Parliament at any value from 0% upwards in half pence units."]
[null,"Scottish income tax applies to non-savings and non-dividend income "]
[null,"The personal allowance and thresholds and taxes on savings and dividends remain a UK ‘reserved’ matter"]
[null,"Capital Gains Tax (CGT) has not been devolved (nor NIC, IHT or corporation tax) "]
[]
[null,null,"Scottish income tax rates 2017-18","Scottish income tax bands 2017-18",null,null,"UK rate paid in Scotland","Scottish rate","Total rate for Scottish taxpayers"]
[null,null,"Scottish basic rate - 20%","£11,501 - £43,000 (£31,500)",null,null,0.1,0.1,0.2]
[null,null,"Scottish higher rate - 40%","£43,001 - £150,000",null,null,0.3,0.1,0.4]
[null,null,"Scottish addittional rate - 45%","£150,001 and above",null,null,0.35,0.1,0.45]
[]
[null,"Election to reduce the personal allowance or entitlement to receive a tax reduction (Marriage Allowance transfer)"]
[null,"Calculate if, after the personal allowance is reduced or tax reduction received, you are liable to tax at a rate other than the"]
[null,"basic rate, the Scottish basic rate, the dividend nil rate, the savings nil rate, the dividend ordinary rate or the starting rate for savings"]
[]
[null,"Personal savings allowance"]
[null,"HR Case"]
[null,"s12B (8) (b) ITA 2007 - each of the following is “higher-rate income”—"]
[null,"(i) income on which income tax is charged at the higher rate or dividend upper rate,"]
[null,"(ii) income on which income tax would be charged at the higher rate but for section 12A (income charged at savings nil rate),"]
[null,"(iii) income on which income tax would be charged at the dividend upper rate but for section 13A (income charged at dividend nil rate), and"]
[null,"(iv) income of an individual who is a Scottish taxpayer or Welsh taxpayer which would, if the individual were not a Scottish taxpayer or Welsh taxpayer (as the case may be), be income on which income tax is charged at the higher rate.”"]
[]
[null,"AHR Case"]
[null,"s12B (8) (a) ITA 2007 - each of the following is “additional-rate income”—"]
[null,"(i) income on which income tax is charged at the additional rate or dividend additional rate,"]
[null,"(ii) income on which income tax would be charged at the dividend additional rate but for section 13A (income charged at dividend nil rate), and"]
[null,"(iii) income of an individual who is a Scottish taxpayer or Welsh taxpayer which would, if the individual were not a Scottish taxpayer or Welsh taxpayer (as the case may be), be income on which income tax is charged at the additional rate"]

{"sheet":"Test Case index","index":4,"n_rows":278,"n_cols":8,"rows_kept":278,"cut":false,"hidden":false,"merged":[]}
[null,null,{"$f":"\"There are \"&Last_row-1&\" stored test cases\"","v":"There are 273 stored test cases"}]
[]
[null,null,251]
[null,null,null,null,null,null,"Used for"]
[null,"Test reason",null,"Components used","Calc figure","v0.1.0","HMRC Portal","Comments"]
[1,"Scottish customer with income from property, loss b/f and LLIR reduced to zero, savings, dividends. MAT out. Allces to non-savings and dividends (STR 1) ",null,"Components: YPD INC-A REL-A MAT Emp-A PRO ",137.97999999999999,137.97999999999999,"YES"]
[2,"Basic rate employment, savings and property, loss b/f and LLIR reduced. MAT in digital claim in place, but disallowed because HR. Small Debt Coded with PAYE Tax to cover (STR 2)",null,"Components: YPD INC-A MAT Emp-A PRO CAL ",9491.1200000000008,8870.48,"YES"]
[3,"Scottish customer with Higher rate non-savings; higher rate savings; higher rate dividends; RAR; PPR; Gift Aid; Digital claim to Marriage Allowance Transfer (MAT) in place where customer is recipient, but disallowed because HR; Class 4 NIC + Class 2 NIC treated as paid; Small Debt Coded with PAYE Tax to cover (STR 3)",null,"Components: YPD INC-A REL-A REL-B MAT FIN Emp-A FSE NI2 NI1 CAL ",7476.44,6950.9400000000005,"YES"]
[4,"Welsh customer with Non-Savings, Savings and Dividends where more beneficial to have some of PA against Savings to position Savings in nil band that would othreeise be in HR, SL repayment case PT02 & PGL03 (STR 4)",null,"Components: YPD INC-A SLR Emp-A ",6990.6100000000006,6990.6100000000006,"YES"]
[5,"Scottish Customer with self employment profit, Savings starter rate,  Digital claim to Marriage Allowance Transfer (MAT) in place where customer is recipient, Class 4 NIC + Class 2 NIC treated as paid  (STR 5)",null,"Components: YPD INC-A REL-A MAT FSE NI2 ",771.44,1025.1400000000001,"YES"]
[6,"Welsh customer with Non-Savings, Savings and Dividends where more beneficial to have some of PA against Dividends before Non-Savings/Savings (STR 6)",null,"Components: YPD INC-A INC-B MAT ",6678.91,6351.66,"YES"]
[7,"Employment, RAR, Lower income spouse claiming Married Couples Allowance MCA, in year marriage (STR 7)",null,"Components: YPD INC-B REL-A MCA Emp-A CAL ",68.300000000000182,68.300000000000182,"YES"]
[8,"Self employed, state pension (DOB spouse post 1935) MCA in year marriage (STR 8)",null,"Components: YPD INC-A INC-B MCA FSE NicEx ",1059.3799999999999,1059.3799999999999,"YES"]
[9,"Scottish customer with Self employment, property, savings, dividends, gift aid. Non savings income 'covered' by PA, Savings Starting rate, PSA, Dividend Allowance (DA), Gift Aid, Landlords Loan Interest Relief LLIR reduced to max allowable, additional tax due on gift aid SL repayment case PT 01 & PGL 03. (STR 9)",null,"Components: YPD INC-A INC-C REL-B SLR SSE NI2 NI1 NIC2Vol NicEx PRO ",190.91999999999996,190.91999999999996,"YES"]
[10,"BR Non savings, Savings BR, Dividends HR, Gift Aid. Beneficial ordering of reliefs and allowances considered - PA set against pension in preference to dividends at HR. This introduced more savings starting rate. (STR 10)",null,"Components: YPD INC-A INC-B REL-B ",4379.99,4379.99,"YES"]
[11,"Scottish customer with Starter, basic & Intermediate rate. PA to Non savings. PSA and DA. Divs in BR, PPR, Gift Aid, LLIR, (STR11)",null,"Components: YPD INC-A INC-B REL-A REL-B Emp-A PRO CAL ",4191.8600000000006,4191.8600000000006,"YES"]
[12,"Allowances to savings, dividends and non savings. Divs in HR (STR 12)",null,"Components: YPD INC-A INC-B INC-C ",6999.9400000000005,6999.9400000000005,"YES"]
[13,"Kitchen sink with in year MCA to wife (reduced to minimum amount); NIC exempt (STR 13) ",null,"Components: YPD INC-A INC-B INC-C REL-A REL-B FIN MCA Emp-A SSE NI1 NicEx PRO CAL ",18445.079999999994,18445.079999999994,"YES"]
[14,"Employment, savings, dividends. PA to non-savings up to basic rate limit and savings to ensure Savings in nil band would otherwise be in higher rate band. Student Loan SL repayment case Plan 02, Basic rate employment, DA, DOR, (STR 14)",null,"Components: YPD INC-A SLR Emp-A CAL ",7235.170000000001,7235.170000000001,"YES"]
[15,"Student Loan SL repayment case Plan 01, RAR, BR self employment, SAV SR, DA, DOR, Class 4 NIC + Class 2 NIC (STR 15)",null,"Components: YPD INC-A REL-A SLR FSE NI2 ",10649.15,10878.32,"YES"]
[16,"Scottish Customer with PRO loss B/F. Reduced PA. SSR, SBR, SIR, SHR, Pension/PRO income, PSA (HR), SAV HR, DA, Dividend Upper Rate DUR, LLIR reduced",null,"Components: YPD INC-A INC-B REL-C PRO ",16034.829999999998,16034.829999999998,"YES"]
[17,"Welsh, Student Loan SL repayment case PGL Plan 03, PPR, BR Employment/PRO, PSA (HR), DA, DUR, LLIR to max allowable,  Small Debt Coded with PAYE Tax to cover (STR 17)",null,"Components: YPD INC-A REL-A SLR Emp-A PRO CAL ",25254.110000000004,25254.110000000004,"YES"]
[18,"Welsh. Allcs set against NS, Sav & Div. BR Employment. Underpaid Tax for earlier years, Underpaid tax included in CY tax code. (STR 18)",null,"Components: YPD INC-A Emp-A CAL ",3236.8100000000004,3236.8100000000004,"YES"]
[19,"BR/Employment/ Pension, SAV SR, PSA (HR), SAV BR, DA, DOR, DUR, Small debt coded no PAYE Tax (STR19)",null,"Components: YPD INC-A INC-B REL-B Emp-A ",831.33000000000015,831.33000000000015,"YES"]
[20,"SAV SR, PSA (HR), SAV BR, DA, DOR, DUR, Tax deducted on interest ( STR 20)",null,"Components: YPD INC-A REL-A MAT Emp-A ",2700.85,2700.85,"YES"]
[21,"BR employment, SAV SR, PSA (HR), SAV BR, SAV HR,  DA, DUR, Tax deducted on interest ( STR 21)",null,"Components: YPD INC-A SLR Emp-A ",15160.220000000001,15160.220000000001,"YES"]
[22,"BR Self employment, PSA, SAV BR, DA, Class 4 NIC + Class 2 NIC, Tax deducted on interest ( STR 22)",null,"Components: YPD INC-A Emp-A SSE NI2 NI1 ",14065.41,14244.809999999994,"YES"]
[23,"Higher Rate (HR)BR employment/PRO, PSA (HR), DA, DOR, DUR,  Marriage Allowance Transfer (MAT) Digital Claim (out) not allowed as HR,  Small Debt Coded with PAYE Tax to cover (STR 23)",null,"Components: YPD INC-A REL-A MAT Emp-A FSE NI2 PRO CAL ",6818.6299999999992,6818.6299999999992,"YES"]
[24,"Scottish customer with BPR, Pension/OI, SSR, SBR, SIR, PSA (HR), DA, DOR, DUR,  Tax deducted on interest (STR 24) ",null,"Components: YPD INC-A INC-B INC-C REL-C ",2230.42,1883.0099999999984,"YES"]
[25,"BR Employment/self employment/PRO/Pension/OI, PSA (HR), DA, DOR, DUR ,LLIR reduced to max allowable, Class 4 NIC + Class 2 NIC (STR 25)",null,"Components: YPD INC-A INC-B INC-C MAT Emp-A SSE FSE NI2 NI1 PRO ",3952.09,3383.8599999999997,"YES"]
[26,"Welsh, MAT_IN with Gift Aid payments where beneficial to allocate PA £997 to dividends which is less beneficial than set against non-savings but retains MAT_IN (STR26)",null,"Components: YPD INC-A REL-B MAT Emp-A ",-652.60000000000036,-652.60000000000036,"YES"]
[27,"Scottish, PA + BPR, MAT_IN with Gift Aid payments where taxable at SIR_band rate (STR27)",null,"Components: YPD INC-A REL-B REL-C MAT Emp-A FSE PRO ",5683.93,5683.93,"YES"]
[28,"PA to non-savings and savings but no different if all PA to non-savings (STR28)",null,"Components: YPD INC-A INC-B REL-B ",7457.65,7457.65,"YES"]
[29,"Scottish Additional Rate customer (STR29)",null,"Components: YPD INC-A INC-C REL-A SLR Emp-A ",25955.929999999993,25955.929999999993,"YES"]
[30,"Welsh Additional Rate customer (STR30)",null,"Components: YPD INC-A REL-A Emp-A FSE NI2 NI1 CAL ",36014,36083,"YES"]
[31,"Scottish customer with SSL",null,"Components: YPD INC-B REL-A SLR Emp-A SSE NI2 ",342.30999999999995,342.30999999999995,"YES"]
[32,"rUK customer with SSL",null,"Components: YPD INC-A REL-A REL-B SLR AOR Emp-A FSE NI2 NI1 ",11161.150000000001,11161.150000000001,"YES"]
[33,"Welsh customer with SSL, PGL",null,"Components: YPD INC-A SLR Emp-A FSE NI2 PRO ",9188.7999999999993,9188.7999999999993,"YES"]
[34,"Scottish customer, Employment, Int, Divs, RAR, coded debt",null,"Components: YPD INC-A REL-A Emp-A CAL ",42696.670000000006,42696.670000000006,"YES"]
[35,"Employment, self-employment, other inc, savings in SR band",null,"Components: YPD INC-A INC-C AOI-B Emp-A FSE NI2 NIC2Vol ",768.45,428.44999999999993,"YES"]
[36,"Property income, savings, pension , MCA, relief for finance costs",null,"Components: YPD INC-A INC-B MCA FSE PRO ",4651.8999999999996,4651.8999999999996,"YES"]
[37,"Property income, savings dividends, pensions, MAT, gift aid charge",null,"Components: YPD INC-A INC-B INC-C REL-B MAT PRO ",344.20000000000005,344.20000000000005,"YES"]
[38,"Employment, self-employment, gift aid charge",null,"Components: YPD INC-A REL-B FIN Emp-A FSE NI2 ",9660.42,8882.7199999999993,"YES"]
[39,"Employment, RAR, reduced PA",null,"Components: YPD INC-A REL-A Emp-A PRO ",21146.11,21146.11,"YES"]
[40,"Employment, savings, dividends,pensions, reduced PA",null,"Components: YPD INC-A INC-B REL-B Emp-A PRO ",15728.630000000001,15728.630000000001,"YES"]
[41,"Employment, Other income, Savings, Student Loan repayment (plan 01) SL, Chargeable Event Gains CEG, Top Slicing Relief TSR, Additional rate  ",null,"Components: YPD INC-A INC-C REL-A SLR AOI-B Emp-A Emp-B PRO ",54375,54375,"YES"]
[42,"employment, Savings, Dividends, Losses from SSE set against other income + Marriage Allowance Transfer transferred  (MAT_OUT) Voluntary Class 2",null,"Components: YPD INC-A MAT Emp-A SSE NI2 NI1 NIC2Vol ",337.75,337.75,"YES"]
[43,"Employment income over £100,000, Savings and dividends, no PA, Blind Person Relief BPR due, CGT",null,"Components: YPD INC-A REL-C MAT Emp-A CGT ",26797.979999999996,26797.979999999996,"YES"]
[44,"Self employed, Trusts, Student Loan repayment SL (Plan 01), S/E Losses set against other income. CIS deductions, ",null,"Components: YPD SLR MAT SSE FSE NI2 TRU ",-868.46,-4.4500000000007276,"NO"]
[45,"Property income, Relief for Finance Costs (Landlord Loan Savings Relief), UK and Foreign Chargeable Event Gains CEG, Top Slicing Relief TSR due; Notional tax; Basic  MCA , 50% to partner.",null,"Components: YPD AOI-B MCA PRO FOR ",3711.8100000000013,3711.8100000000013,"YES"]
[46,"Pension, Savings and dividends. Non-UK Resident, 'normal' s23 calculation more beneficial (s811)",null,"Components: YPD INC-A INC-B NRD ",-91.25,-91.25,"NO"]
[47,"Propert Income, Pensions, Dividends. Non-UK Resident, non resident calculation more beneficial (s811 disregarded income).Relief for Finance Costs (Landlord Loan Savings Relief)",null,"Components: YPD INC-A INC-B PRO CGT NRD ",5749,7189,"NO"]
[48,"Property Income, Pensions and Dividends.Non-UK Resident, non resident calculation more beneficial (s811 disregarded income); MAT_IN but removed from calculation; Relief for Finance Costs (Landlord Loan Savings Relief)",null,"Components: YPD INC-A INC-B MAT PRO NRD ",5217,5217,"NO"]
[49,"Multiple employment and share scheme. Box Fin1, CAL7/8 completed, Income over £100,000 PA reduced to Nil, Enterprise Investment Scheme relief EIS, & Social Investment Tax Relief SITR",null,"Components: YPD FIN ASE-A AOR Emp-A Emp-B CAL ",22345,22345,"YES"]
[50,"Employment, Foreign and Partnership income. Losses from FPS20 set against other income; balance BR to CGT; FPS Relief for Finance Costs (Landlord Loan Savings Relief).Voluntary Class 2, CGT.",null,"Components: YPD Emp-A Emp-B FPS NI2 NI1 NIC2Vol FOR TCR CGT ",8826.42,8826.42,"YES"]
[51,"Partnership, Foreign Income, Foreign Dividends, Trust Income, RAR, Annuities, trade union death benefit, widows and orphan relief.Class 2. FOR Relief for Finance Costs (Landlord Loan Savings Relief). ",null,"Components: YPD REL-A SLR ASE-B AOR Emp-A SPS FPS NI2 FOR TCR TRU ",18249.080000000002,19081.829999999998,"NO"]
[52,"Kitchen sink, multiple sources, PA reduced to Nil,Losses, RAR, TRU & FOR Relief for Finance Costs (Landlord Loan Savings Relief), CEG, MCA, CGT",null,"Components: YPD INC-A INC-B INC-C REL-A REL-B FIN AOI-A AOI-B AOI-C ASE-A ASE-B ASE-C AOR MCA Emp-A Emp-B SSE SPS FPS NI2 NI1 PRO FOR TCR TRU CGT ",102356.02,102356.02,"NO"]
[53,"Self employment, Savings, Dividends, Lump Sum income. Class 2, No Class 4 due. Student Loan Undergraduate and Postgraduate Loans Plan Types 02 and 03.",null,"Components: YPD INC-A SLR ASE-B Emp-A SSE NI2 ",7142.0599999999995,7142.0599999999995,"YES"]
[54,"Higher rate Scottish taxpayer with non-savings and savings income with pension payments with relief at source increasing Scottish and English & NI basic rates",null,"Components: YPD INC-A REL-A SLR Emp-A Emp-B ",10970.490000000002,10970.490000000002,"YES"]
[55,"Pension, savings, and dividend income with Chargeable Event Gain, Stock Dividends and taxable short service refund (overseas schemes) and Capital Gains. More beneficial to have CEG in HRNilBand than savings in BRNilBand",null,"Components: YPD INC-A INC-B REL-B AOI-B CGT ",8660.2200000000012,8660.2200000000012,"YES"]
[56,"Pay, Dividends and Chargeable Event Gains ensuring no Allcs allocated to CEG",null,"Components: YPD INC-A AOI-B Emp-A NicEx ",4.3700000000008004,4.3700000000008004,"YES"]
[57,"EX121 Employment, Savings and Dividend income and Qualifying Loan Interest Payments",null,"Components: YPD INC-A REL-B AOR Emp-A Emp-B NI2 ",1681.9499999999998,1681.9499999999998,"YES"]
[58,"Self employment, Foreign income and Foreign Dividends. Class 4 and Class 2 NIC,  Reduced PA and Losses. FOR Relief for Finance Costs (Landlord Loan Savings Relief)",null,"Components: YPD FSE NI2 FOR TCR ",33443.550000000003,34376.949999999997,"YES"]
[59,"Non-UK resident with Taxed Savings, Property income, and Venture Capital Trust subcriptions",null,"Components: YPD INC-A AOR PRO NRD ",0,0,"NO"]
[60,"Trust, Savings, Dividends and CEG,TSR not due",null,"Components: YPD INC-A REL-B AOI-B TRU ",-6310.97,-6310.97,"NO"]
[61,"Employment, Pension Savings and CEG, top slicing relief due, State pension lump sum.",null,"Components: YPD INC-A INC-B AOI-B Emp-A ",2311.5,2311.5,"YES"]
[62,"Pension Foreign Dividends and Savings. In year MCA claim and gift aid.",null,"Components: YPD INC-A INC-B REL-B MCA ",-2834.79,-2834.79,"YES"]
[63,"Employment, Savings and Dividends. PA reduced to nil BPA claim, FIN1 entry, Deficiency relief, EIS, relief for qualifying distribution.",null,"Components: YPD INC-A REL-C FIN AOI-B AOR Emp-A ",306780.01,306780.01,"YES"]
[64,"Self employed, Pension and other income. Gift aid, CGT chargeable at more than one CGT rate",null,"Components: YPD INC-B INC-C REL-B COV FSE NicEx CGT ",4972,4972,"YES"]
[65,"Pension, Other income, Savings and Dividends.",null,"Components: YPD INC-A INC-B INC-C COV ",10332.57,10332.57,"YES"]
[66,"Pension, Other income, Savings, Dividends and Gift Aid",null,"Components: YPD INC-A INC-B INC-C REL-B ",-202.13000000000011,-202.13000000000011,"YES"]
[67,"Employment, Pension, Other income, Dividends, Foreign Dividends and Savings.",null,"Components: YPD INC-A INC-B INC-C AOI-C Emp-A ",1144.8499999999999,1144.8499999999999,"YES"]
[68,"EX121 Property income, Dividends and CGT.",null,"Components: YPD INC-A PRO CGT ",20422.48,20422.48,"YES"]
[69,"Pension, Other income, Savings, Dividends, Gift Aid and CGT",null,"Components: YPD INC-A INC-B INC-C REL-B AOI-A CGT ",4778.8499999999995,4778.8499999999995,"YES"]
[70,"Self employment, Pension, Property income and Savings. MCA.",null,"Components: YPD INC-A INC-B MCA SSE NicEx PRO ",0,0,"YES"]
[71,"Savings and Dividends. MCA. CGT",null,"Components: YPD INC-A MCA CGT ",2608.75,2608.75,"YES"]
[72,"Property income, Other income, Pension, Savings and Dividends. Losses and MCA reduced due to Age related income limits.",null,"Components: YPD INC-A INC-B INC-C MCA PRO ",-697.5300000000002,-697.5300000000002,"YES"]
[73,"Pension, Savings, Dividends and Gift Aid, Tax due on Gift Aid more than tax paid by individual",null,"Components: YPD INC-A INC-B REL-B MCA FSE ",600,600,"YES"]
[74,"Pension and CGT including entreprenueral gains ",null,"Components: YPD INC-A INC-B REL-B CGT ",3167.41,3167.41,"YES"]
[75,"Pension, Savings, Dividends and In year MCA claim.",null,"Components: YPD INC-A INC-B MCA ",0,0,"YES"]
[76,"Employment, Savings and Dividend income and Qualifying Loan Interest Payments & Qualifying loan interest payable in the year",null,"Components: YPD INC-A REL-B AOR SSE FSE FPS NI2 PRO FOR ",155372.13,143309.56,"YES"]
[77,"Property income, Trust and CEG. Losses, Relief for Finance Costs (Landlord Loan Savings Relief) and CITR claimed.",null,"Components: YPD REL-A AOI-B AOR FPS PRO TRU ",193308.97,219033.49312499998,"NO"]
[78,"Employment, Pension and Property income. Gift Aid including carry back gift aid, MCA and CGT.",", ","Components: YPD INC-B REL-B Emp-A FSE FPS PRO CGT ",45554.26,45721.319218750003,"YES"]
[79,"Employment income, PPR",null,"Components: YPD REL-A AIL Emp-A Emp-B FPS ",-6335.8,-8126,"YES"]
[80,"Employment, Self employment, Pension, Savings and Dividends. RAR, in year MCA reduced due to income limits.",null,"Components: YPD INC-A INC-B REL-A MCA Emp-A FSE NI1 NicEx ",351989.01,351989.01,"YES"]
[81,"Incapacity Benefit, BPA. Gift Aid with no tax paid.",null,"Components: YPD INC-A INC-B REL-B REL-C FPS ",1351.35,2146.3299804687499,"YES"]
[82,"Employment, Self employment, Pension, Property and Dividends income. In year MCA claimed reduced due to income limits and RAR. ",null,"Components: YPD INC-A INC-B INC-C REL-A REL-B FIN MCA Emp-A FSE FPS NI1 NicEx PRO ",26218.77,23825.57,"YES"]
[83,"Employment, Partnership, Pension, Property and Dividends income with state pension Lump Sum. Losses, Relief for Finance Costs (Landlord Loan Savings Relief) and Community investment relief.",null,"Components: YPD INC-A INC-B REL-B AOI-A AOR MOR SSE SPS FPS NicEx PRO CAL ",83736.78,16640.839999999997,"NO"]
[84,"Foreign Income, Foreign Dividends, Divenden and Savings. CEG, Non-Resident, Remittance basis charge for Non Dom and TSR = 0 (previously incorrectly £0.02)",null,"Components: YPD INC-A AOI-B FOR NRD ",67375.63,67375.63,"NO"]
[85,"Partnership, Pension, Savings and Dividend income. In year Repayment results in underpaid amount on SA302. Beneficial ordering in calc with transition profit",null,"Components: YPD INC-A INC-B COV FIN FSE FPS ",13079.15,11826.750195312499,"YES"]
[86,"Self employment, Savings and Dividends. RAR, PPR Losses, Gifts of property to charity, Disguised Remuneration DR AIL22.",null,"Components: YPD INC-A REL-A REL-B AIL FSE NI2 ",20780.560000000001,21713.960078125001,"YES"]
[87,"Pension, Other income and State Pension lump sum. RAR, Gift Aid  and gift aid relief backdated (REL8)",null,"Components: YPD INC-B INC-C REL-A REL-B FSE ",-1465.54,1264.0397656249988,"YES"]
[88,"Employment and Dividend income. RAR and Pension taxable short service refund, stock dividends ",null,"Components: YPD REL-A AOI-C AIL Emp-A Emp-B FSE ",130349.95,1287.1999999999998,"YES"]
[89,"Employment income, Self employment Losses set off against other income + no digital claim to Marriage Allowance Transfer (MAT_OUT) but MAT claimed on Return. Class 2 NIC",null,"Components: YPD MAT Emp-A SSE FSE NI2 NI1 NIC2Vol ",-1148.5,-1148.5,"YES"]
[90,"Self employment, Pension and other Income. State pension lump sum.",null,"Components: YPD INC-A INC-B INC-C SSE FSE FPS NicEx ",82326.48,79238.16,"YES"]
[91,"Scottish, Employment and Property income. Seafarers deduction ASE11. Pension taxf charge AIL10. Relief for Finance Costs (Landlord Loan Savings Relief).",null,"Components: YPD REL-B ASE-B ASE-C AIL Emp-A PRO CGT ",1164.1399999999999,1164.1399999999999,"YES"]
[92,"Scottish Customer, Self employment, Property income, Savings and Dividends. Property losses from FL to c/f to lettings inc (PRO17), Deficiency relief on both savings and dividends.",null,"Components: YPD INC-A REL-A REL-B AOI-B AOR FSE NI2 PRO ",370713.64,372670.28,"YES"]
[93,"Self employment, Property income, Savings and Dividends. RAR, S/E Losses, Annuity, Gift Aid to charity.Deficiency relief on both savings and dividends. Class 4 and Class 2 NIC.",null,"Components: YPD INC-A REL-A REL-B AOI-B AOR FSE NI2 PRO ",367377.73,368311.13000000006,"YES"]
[94,"MOR, Property income, Foreign income, Foreign Dividends Other income, CEG, Savings and Dividens. RAR. PPR, Gift Aid. CGT. Tests TSR change",null,"Components: YPD INC-A INC-C REL-A REL-B FIN AOI-B AOI-C MOR PRO FOR TCR CGT CAL ",40155.369999999988,40155.369999999988,"NO"]
[95,"Self employment, Savings and Dividends. RAR, S/E Losses. Cash basis adjustment FSE70 and Class 4 NIC adjustment FSE101, Class 2 NIC",null,"Components: YPD REL-A FIN AOI-A AOI-C FSE NI2 ",55924.04,56857.439999999995,"YES"]
[96,"Employment, Self employment, Pension, Savings and Dividend income, RAR, Property Losses and Relief for Finance Costs (Landlord Loan Savings Relief), including AOR12. Class 2 and 4 NIC.",null,"Components: YPD INC-B REL-A REL-B FIN AOI-A AOI-C ASE-C AOR Emp-A FSE NI2 NI1 PRO ",66410.89,66520.399999999994,"YES"]
[97,"Partnership, Other income and Savings. Basis adjustment SPS9, tax deducted partnerships SPS27 and SPS29. EIS releif. Class 2 and 4 NIC.",null,"Components: YPD INC-C REL-A REL-B FIN AOI-A AOR SPS NI2 ",14601.07,15534.47,"YES"]
[98,"Partnership, Other income, Pension, CEG, Savings and Dividends. State Pension Lump Sum. Voluntary Class 2 NIC",null,"Components: YPD INC-A INC-B INC-C AOI-A AOI-B SPS NI2 NIC2Vol ",913.54,913.54000000000087,"YES"]
[99,"Partnership, Intersest and Foreign Dividends. RAR, Losses from property on partnerships,  Deficiency Relief. Gift Aid to Charity and BPA.",null,"Components: YPD INC-A REL-A REL-B REL-C AOI-B FPS NI2 ",11366.72,10642.619999999999,"YES"]
[100,"Partnership, Property and Dividend income. Partnership and Property Losses. FPS Relief for Finance Costs (Landlord Loan Savings Relief). No PA.",null,"Components: YPD INC-A REL-B FPS NI2 PRO ",92573.42,93484.92,"YES"]
[101,"Partnership, Property, Dividends and CEG. Gift Aid, Losses, FPS Relief for Finance Costs (Landlord Loan Savings Relief). Class 2 and 4 NIC. CGT.",null,"Components: YPD INC-A REL-B AOI-B AOI-C AOR FPS NI2 PRO CGT ",99893.16,100804.66,"YES"]
[102,"Employment income, Savings, Divendends and Foreign Dividends. Student Loan SL (plan 1).",null,"Components: YPD INC-A REL-B SLR Emp-A Emp-B CAL ",-99405.84,-99405.84,"YES"]
[103,"Self employment, Property income and CEG. Income over £150,000, Property and S/E losses, Gift Aid.CGT, VCT, EIS and SEIS",null,"Components: YPD REL-B FIN AOI-B AOR FSE NI2 PRO CGT ",52634.94,53568.340000000004,"YES"]
[104,"Employment, Self employment, Partnership income and CEG. TSR and gift aid",null,"Components: YPD REL-B AOI-B Emp-A SSE SPS NI2 ",7102.4,7626.7999999999993,"YES"]
[105,"Employment, Pension, Property, Savings and CEG. Relief for Finance Costs (Landlord Loan Savings Relief).",null,"Components: YPD INC-A INC-B COV AOI-B Emp-A ",523.90999999999985,523.90999999999985,"YES"]
[106,"Employment income, Redundancy Lump sum, Dividends and CEG.",null,"Components: YPD INC-A AOI-B ASE-B Emp-A ",2152.5500000000002,2152.5500000000002,"YES"]
[107,"Partnership, Savings, Dividends and CEG income. CGT and PPR. Class 2 and 4 NIC.",null,"Components: YPD INC-A REL-A AOI-B SPS NI2 CGT ",10996.47,11328.869999999999,"YES"]
[108,"Property income, Trust income, Pension, Savings and Dividends. Losses,  Relief for Finance Costs (Landlord Loan Savings Relief) and CITR. Test TSR change",null,"Components: YPD INC-B AOI-A AOI-B AOI-C AOR FPS NicEx TRU ",-56.040000000001783,-56.040000000001783,"NO"]
[109,"Employment, Pension, Dividends, Foreign income and Foreign dividends. Losses, Relief for Finance Costs (Landlord Loan Savings Relief) and Community investment relief.",null,"Components: YPD INC-B AOI-C AOR Emp-A Emp-B PRO FOR TCR ",-876.2,-108.15000000000009,"YES"]
[110,"Self employment, Partnership and Trust income. Student Loan (plan2) SL, CGT, Income over £100000 with losses, RAR, PPR and Gift Aid. VCT, SEISR and EIS",null,"Components: YPD REL-A REL-B SLR FIN AOR FSE FPS NI2 TRU CGT ",114545.06,111349.21,"NO"]
[111,"MOR, Employments and Trusts income. ",null,"Components: YPD Emp-A MOR TRU CAL ",-1724.25,-1724.25,"NO"]
[112,"Employment income, Savings.  Relief for Finance Costs (Landlord Loan Savings Relief). Lump sum, CAL7/8, PA reduced to Nil ",null,"Components: YPD INC-A ASE-B Emp-A Emp-B PRO CAL ",22079.699999999997,22079.699999999997,"YES"]
[113,"Partnership, Property, Trusts, Other income, Savings, Dividends, Foreign income and Foreign Dividends. Losses, PA reduced to Nil, gifts to charity,  Relief for Finance Costs (Landlord Loan Savings Relief), CGT. Class 2 and 4 NIC.",null,"Components: YPD INC-A INC-C REL-B SPS FPS NI2 PRO FOR TCR TRU CGT ",47979.33,45394.880000000005,"NO"]
[114,"Self Employment and Share Schemes. Class 2 and 4 NIC.",null,"Components: YPD ASE-A SSE NI2 ",5264.5,5802.4,"YES"]
[115,"Pension income, S/E Losses. CGT. ",null,"Components: YPD INC-B SSE FSE NI2 CGT ",13630,13630,"YES"]
[116,"Employment income, Lloyds Underwriters, Lump Sums, savings and Dividends. Losses and Class 2 NIC.",null,"Components: YPD INC-A INC-B AOI-B ",5021.25,5021.25,"NO"]
[117,"Lloyds Underwriters, Trust and savings. Foreign tax on estates. Class 2 and 4 NIC. CIS deductions.",null,"Components: YPD INC-A INC-C AOI-B ",3004,3004,"NO"]
[118,"Foreign Tax on Estates, income from Property, Trusts, savings and Dividends. AHR and Ahdiv rates PA reduced to Nil. Relief for Finance Costs (Landlord Loan savings Relief)",null,"Components: YPD INC-A PRO TRU ",23102.829999999994,23102.829999999994,"NO"]
[119,"savings and Dividends. Remittance basis for non-dom. BPA and MCA not due as taxpayer is Non resident",null,"Components: YPD INC-A REL-C MCA NRD ",59919.75,59919.75,"NO"]
[120,"Employment, Dividends, Foreign Income. Remitted Basis - income less than £2000 tick box.",null,"Components: YPD INC-A Emp-A FOR TCR NRD ",19785.229999999996,19785.229999999996,"NO"]
[121,"Employment, Partnership savings income. Student Loan (Plan 1) SL box EMP8 entry, eligible income below £15795",null,"Components: YPD INC-A SLR Emp-A SPS NI2 CAL ",590.5,590.5,"YES"]
[122,"Employment, Pension and Share Schemes. Student Loan (plan 1). ",null,"Components: YPD INC-B SLR ASE-A Emp-A SSE ",14512.8,14512.8,"YES"]
[123,"Pension, savings and Dividends. State pension lump sum 0%. MCA claimed husband, Relief for Finance Costs (Landlord Loan savings Relief). Losses",null,"Components: YPD INC-A INC-B REL-B MCA AIL PRO ",-3515,-3515,"YES"]
[124,"Self employment, savings, Dividends and Foreign Dividends. MCA ( half basic to wife ).",null,"Components: YPD INC-A MCA SSE NicEx ",0,0,"YES"]
[125,"savings and Dividends. In year MCA claim.",null,"Components: YPD INC-A AOI-C MCA ",-91.25,-91.25,"YES"]
[126,"Pension, Other and shares income, MCA claim with basic MCA to wife   ",null,"Components: YPD INC-B INC-C ASE-A MCA ",-1400,-1400,"YES"]
[127,"Ministers of Religion, Employment and Self Employment.",null,"Components: YPD INC-B Emp-A MOR ",9986.26,398.6,"NO"]
[128,"Ministers of Religion employment, savings and Dividends, Gift Aid. ",null,"Components: YPD INC-A REL-B MOR ",-102.64999999999998,-102.64999999999998,"NO"]
[129,"Ministers of Religion employment, Other income and Dividends AHR.",null,"Components: YPD INC-A INC-C MOR ",326811.63999999996,326811.63999999996,"NO"]
[130,"Employment and Self Employment. CGT",null,"Components: YPD Emp-A SSE NI1 NicEx CGT ",16898.400000000001,16898.400000000001,"YES"]
[131,"Employment, Other income. S/E losses reduced PA , CEG and Class 2 NIC.",null,"Components: YPD INC-C Emp-A Emp-B SSE NI2 NI1 NIC2Vol CGT ",14029.000000000004,14029.000000000004,"YES"]
[132,"Self Employment, Foreign Dividends, savings and Dividends. Class 4 and 2 NIC. ",null,"Components: YPD INC-A FSE NI2 ",573.03,781.5,"YES"]
[133,"Employment income and voluntary Class 2 NIC. CGT.",null,"Components: YPD Emp-A FSE NI2 NI1 NIC2Vol FOR CGT ",14201.199999999999,14201.199999999999,"YES"]
[134,"Employment, Partnership income, savings and Dividends. Losses, Class 1 NIC contributions reducing Class 4 NIC due and voluntary Class 2.",null,"Components: YPD INC-A FIN Emp-A FPS NI2 NI1 CGT ",12418.02,12597.419999999998,"YES"]
[135,"Employment, Self employment and Partnership. Losses. PA reduced to nil.",null,"Components: YPD Emp-A FSE FPS NI1 NicEx ",38284.699999999997,37392.800000000003,"YES"]
[136,"Partnership, COV1/2, Scottish Customer, Employment, Income from Property and CEG.",null,"Components: YPD COV AOI-B Emp-A SPS PRO ",5866.5,6017,"YES"]
[137,"Partnership, COV1/2, Employment and Dividend income. Student Loan (plan 1) SL.  investment income >2000, SL repayments via empt ",null,"Components: YPD INC-A SLR COV Emp-A SPS ",5312.75,5396.49,"YES"]
[138,"Scottish Customer, Employment, and other income. Interest and dividends. Pension tax charges (AIL10)",null,"Components: YPD INC-A INC-C SLR AIL Emp-A ",80136.259999999995,90528.12999999999,"YES"]
[139,"Scottish Customer. Self employment. Losses, Class 2 and 4 NIC. Pension tax charges (AIL10)",null,"Components: YPD AIL FSE NI2 ",36376.32,37759.719999999994,"YES"]
[140,"Scottish Customer. Self employment and Income from Property. Losses, Relief for Finance Costs (Landlord Loan savings Relief), Pension tax charges (AIL10) and Voluntary Class 2 NIC.",null,"Components: YPD AIL SSE NI2 NIC2Vol PRO ",5699.48,4253.41,"YES"]
[141,"Scottish Customer. Employment, Foreign income and Foreign Dividends. Overseas pension charge; Relief for Finance Costs (Landlord Loan savings Relief). PA reduced to nil.",null,"Components: YPD AIL Emp-A FOR ",227221.52999999997,227221.52999999997,"YES"]
[142,"Scottish Customer. Employment. Reduced PA. Pension tax charges for AIL 7,8 and 9",null,"Components: YPD AIL Emp-A ",98241.98,47730.86,"YES"]
[143,"Lloyds underwriter and savings.",null,"Components: YPD INC-A LUN NI2 ",-358.5,-358.5,"NO"]
[144,"Scottish Customer, Lloyds underwriter, Losses, class 4 NIC, voluntary Class 2 NIC and CGT.",null,"Components: YPD LUN NI2 CGT ",20173.87,20715.91,"NO"]
[145,"Scottish customer, Lloyds underwriter. Losses, aged over 65 Nic exempt ",null,"Components: YPD LUN NicEx ",3642.75,3642.75,"NO"]
[146,"Scottish Customer. Lloyds underwriter, Pension and CEG with TSR ",null,"Components: YPD INC-B AOI-B LUN NicEx ",5133.67,5133.67,"NO"]
[147,"Scottish Customer, Lloyds underwriter losses set off against income from property and Voluntary Class 2",null,"Components: YPD LUN NI2 NIC2Vol PRO ",2011.34,2486.34,"NO"]
[148,"Lloyds underwriter, Losses income with pension savings and capital gains, balance BR to gains",null,"Components: YPD AIL LUN NicEx CGT ",5415,5415,"NO"]
[149,"Lloyds underwriter with Trust income and Student Loan (plan 1) repayments ",null,"Components: YPD SLR LUN NI2 TRU ",-4976.8500000000004,-4976.8500000000004,"NO"]
[150,"Lloyds underwriter with Foreign Income and Foreign Dividends. Losses. Class 2 and 4 NIC",null,"Components: YPD REL-B LUN NI2 FOR TCR ",4862.4799999999996,5404.52,"NO"]
[151,"Lloyds underwriter with Self Employment Income. Losses Class 2 and 4 NIC. CGT",null,"Components: YPD FSE LUN NI2 CGT ",37064.18,37997.58,"NO"]
[152,"Lloyds underwriter with employment income. Losses and voluntary Class 2 NIC.",null,"Components: YPD Emp-A LUN NI2 ",1261.1999999999998,1261.1999999999998,"NO"]
[153,"Lloyds underwriter, employment income with Lump Sum , Partnership, savings, Dividends and Other Income, PA reduced to Nil. PPR  ",null,"Components: YPD INC-A INC-C REL-A ASE-B LUN FPS NI2 CGT ",64105.52,63078.66,"NO"]
[154,"Scottish Customer, Minister of Religion, Pension income. In year marriage. ",null,"Components: YPD INC-B MCA MOR ",1957.9200000000005,1957.9200000000005,"NO"]
[155,"Scottish Customer, Employment, Other Income, savings and Foreign income.",null,"Components: YPD INC-A INC-C ASE-B AOR Emp-A ",-1538.1499999999942,-1538.1499999999942,"YES"]
[156,"Scottish Customer. Employment income, Partnership Foreign Income savings and other income. Reduced PA. Voluntary Class 2 NIC",null,"Components: YPD INC-A INC-C Emp-A SPS NI2 NI1 NIC2Vol ",13947.159999999996,13947.159999999996,"YES"]
[157,"Self employment, savings and Dividends below Personal Alowance.  CGT and Voluntary Class 2",null,"Components: YPD INC-A SSE NI2 NIC2Vol CGT ",13710.4,13710.4,"YES"]
[158,"Scottish Customer. Self emaployment, Partnership, Property Income, Other income, savings and Dividends. CGT, Class 2 and 4 NIC.",null,"Components: YPD INC-A INC-C FSE SPS NI2 PRO CGT ",31717.5,32550.25,"YES"]
[159,"Employment income, savings and Dividends. Voluntary Class 2 NIC. Ent Gains plus other gains. AEA, loss and balance BR band to other gains",null,"Components: YPD INC-A SSE NI2 NIC2Vol CGT ",2780.4,2780.4,"YES"]
[160,"Scottish Customer. Self employment, savings and Dividends. Losses. Class 2 and 4 NIC. ENT Gains plus other gains. ",null,"Components: YPD INC-A FIN SSE FSE NI2 CGT ",69822.16,70736.81,"YES"]
[161,"Partnership, Voluntary Class 2, CGT. ",null,"Components: YPD SPS NI2 NIC2Vol CGT ",5708.75,5708.75,"YES"]
[162,"Scottish customer, Partnership, Gift Aid charge. CGT.",null,"Components: YPD REL-B SPS NI2 NicEx CGT ",4837.9399999999996,4837.9399999999996,"YES"]
[163,"Scottish Customer, Partnership. Losses, FPS Relief for Finance Costs (Landlord Loan savings Relief). Class 2 and 4 NIC. CGT",null,"Components: YPD FPS NI2 CGT ",91969.48,92880.98,"YES"]
[164,"CEG and other income. CGT.",null,"Components: YPD INC-C AOI-B CGT ",996,996,"YES"]
[165,"Employment income, CEG and CGT. Reduced PA. Ex115",null,"Components: YPD INC-A REL-B AOI-B Emp-A CGT ",32973.25,32973.25,"YES"]
[166,"Employment income. CGT with Deficiency Relief",null,"Components: YPD AOI-B Emp-A CGT ",14743,14743,"YES"]
[167,"Scottish Customer. Employment income. CGT with Deficiency Relief. ",null,"Components: YPD AOI-B Emp-A CGT ",19460.310000000001,14890.95,"YES"]
[168,"Scottish, Employment income, Savings income & loss relief. CGT without deficiency.",null,"Components: YPD INC-A AOR Emp-A SSE CGT ",60075.38,60075.38,"YES"]
[169,"Employment, savings and dividend income. AIL 16. ",null,"Components: YPD INC-A AIL Emp-A ",222.94999999999982,222.94999999999982,"YES"]
[170,"Employment income including Lump Sum and Chargeable event gain.",null,"Components: YPD AOI-B ASE-B ",6185,6185,"YES"]
[171,"Gift aid charge reduced by notional tax",null,"Components: YPD INC-B REL-A REL-B AOI-B ",-499.20000000000005,-499.20000000000005,"YES"]
[172,"Property Income, Dividends and Pension. Losses. Relief for Finance Costs (Landlord Loan savings Relief). Non Resident with AOI12 ",null,"Components: YPD INC-A INC-B AOI-C PRO NRD ",4292.3800781250002,4292.3800781250002,"NO"]
[173,"Property Income, Dividends and Pension. Losses. Relief for Finance Costs (Landlord Loan savings Relief). Non resident with AOI13",null,"Components: YPD INC-A INC-B AOI-C PRO NRD ",4263.8698046874997,4263.8698046874997,"NO"]
[174,"Non resident, Partnership, Pension, Property, savings and Dividend income.",null,"Components: YPD INC-A INC-B FPS NI2 NicEx PRO NRD ",19308.099921875,19308.099921875,"NO"]
[175,"Employment, Trust, savings and Dividend income. Test for TRU18.",null,"Components: YPD INC-A AOI-B Emp-A TRU ",13518.059999999994,13518.059999999994,"NO"]
[176,"Proerty Income, savings and  Dividends. AIL16 over £20,000",null,"Components: YPD INC-A AIL PRO ",77733,77733,"YES"]
[177,"Pension, Other income and savings. MCA",null,"Components: YPD INC-A INC-B INC-C AOI-C MCA CAL ",-1400,-1400,"YES"]
[178,"Pension, Other income and savings. MCA1, half basic  to partner",null,"Components: YPD INC-A INC-B INC-C MCA ",1896.04,1896.04,"YES"]
[179,"Pension, Other income and savings. MCA, all basic to partner",null,"Components: YPD INC-A INC-B INC-C MCA ",-1400,-1400,"YES"]
[180,"Pension, Other income and savings. MCA claim lower income partner",null,"Components: YPD INC-A INC-B INC-C MCA ",-1156.9000000000001,-1156.9000000000001,"YES"]
[181,"Employment, Foreign Income and savings. Student Loan repayments (plan 1) SL, CAL7 and CAL 8 entries.",null,"Components: YPD INC-A SLR AOR Emp-A Emp-B CAL ",0,6194.4000000000015,"YES"]
[182,"Employment income, Student loan repayments (plan 1) SL, EMP8 entry, PT Teacher earnings > SL limit but PT teacher earnings on own < SL limit",null,"Components: YPD Emp-A Emp-B FSE ",2569,2569,"YES"]
[183,"Property Income from both EEA and UK lettings. Pension CEG, savings and Dividends.",null,"Components: YPD INC-A INC-B AOI-B PRO ",4833.4699999999993,4833.4699999999993,"YES"]
[184,"Employment income, Property Income from EEA and UK lettings, Foreign land and property income and Foreign Dividends. FOR Relief for Finance Costs (Landlord Loan savings Relief). PA reduced to Nil.",null,"Components: YPD Emp-A PRO FOR TCR ",23142.53,23142.53,"YES"]
[185,"Property and Trust income, savings and Dividends, CEG. Income over £100,000 reduced PA. Student Loan repayments (plan 1)   ",null,"Components: YPD INC-A SLR AOI-B PRO TRU ",16297.88,16297.88,"NO"]
[186,"Pension, savings, Dividends and Foreign Dividends. Lifetime allowance charge (lump sum amount)",null,"Components: YPD INC-A INC-B AOI-C AIL ",-1257.94,-1187.94,"YES"]
[187,"Self employment, Pension. Lifetime allowance charge -further tax due  (lump sum and pension amounts)",null,"Components: YPD INC-B AIL SSE NI2 NicEx ",-42.2,30662.699999999997,"YES"]
[188,"Self employment, Property Income, Other income, savings and Dividends, CRG. Annual allowance charge and unauthorised payment charge (@40% and 55%). Reduced PA",null,"Components: YPD INC-A INC-C AOI-B AOI-C AIL FSE NI2 NicEx PRO ",184667.48,183329.63,"YES"]
[189,"Employment income. Small Debt coded but not enough PAYE tax to cover. CEG.",null,"Components: YPD Emp-A CGT CAL ",7774.7,7918.5,"YES"]
[190,"Partnership, Other income and savings. PPR and Gift Aid. Losses. Class 4 and Voluntary Class 2. AOR9",null,"Components: YPD INC-C REL-A REL-B AOI-A AOR SPS NI2 ",15333.07,16266.47,"YES"]
[191,"Partnership, Other income and savings. PPR and Gift Aid. Losses. Class 4 and Voluntary Class 2. EIS and AOR9.",null,"Components: YPD INC-C REL-A REL-B AOI-A AOR SPS NI2 ",12333.07,13266.47,"YES"]
[192,"Self employment adjusted loss reduced by transition profit, savings, dividneds and HICBC. Voluntary Class 2.",null,"Components: YPD INC-A CBC FSE NI2 ",5292.02,8842.0199999999986,"YES"]
[193,"Employment, Self employment and savings. Losses. HICBC. Class 4 and Voluntary Class 2 NIC.",null,"Components: YPD INC-A CBC Emp-A SSE NI2 NI1 ",12132.82,12117.98,"YES"]
[194,"Employment, savings and Dividends. HICBC. AOR6.1",null,"Components: YPD INC-A CBC AOR Emp-A ",13703.37000000001,13703.37000000001,"YES"]
[195,"Employment, Self employment. Losses. HICBC. Gift Aid. Class 4 and Voluntary Class 2 NIC.",null,"Components: YPD REL-B CBC Emp-A SSE NI2 NI1 ",1274.79,2766.83,"YES"]
[196,"Employment income, savings and Dividends. PPR. HICBC.",null,"Components: YPD INC-A REL-A CBC AOI-C Emp-A CAL ",714.47000000000025,714.47000000000025,"YES"]
[197,"Employment, Other income, savings and Dividends. PA reduced to Nil. Gift Aid to charity. Unauthorised payments charge. VCT relief maintenance payments ",null,"Components: YPD INC-A INC-C REL-B AOR AIL Emp-A ",330458.77,330458.77,"YES"]
[198,"Scottish customer with Pension, Savings, Dividends and Foreign Dividends. Overseas short service refund charge and overseas Lump sum death benefit , State Pension Lump Sum SBR20%. BPA.",null,"Components: YPD INC-A INC-B REL-C AOI-A AIL ",-570.54,-570.54,"YES"]
[199,"Pension, savings, and dividend income with Chargeable Event Gain, Stock Dividends and taxable short service refund (overseas schemes) and Capital Gains (inc Investor's Relief). More beneficial to have CEG in HRNilBand than savings in BRNilBand",null,"Components: YPD INC-A INC-B SLR AOI-B AOI-C AIL FSE CGT ",14388.85986328125,14388.85986328125,"YES"]
[200,"Scottish customer with Pension, Other income, State PensionLump Sum 0%",null,"Components: YPD INC-B INC-C FIN Emp-A ",-4368.6000000000004,-4368.6000000000004,"YES"]
[201,"Scottish customer with Employment, Self employment, Partnership, Property income, Trusts,Other income, CEG, Interst and Dividends.  PA reduced to nil. Class 4 and Voluntary Class 2. HICBC.",null,"Components: YPD INC-A INC-C CBC AOI-B AOI-C Emp-A Emp-B SSE FPS NI2 NI1 PRO TRU ",88342.43,88327.60000000002,"NO"]
[202,"Employment and Property Income. Capped loan and losses with payroll giving. Relief for Finance Costs (Landlord Loan savings Relief).",null,"Components: YPD AOR AIL Emp-A Emp-B FSE NI2 NI1 NIC2Vol PRO ",17476.5,13426.5,"NO"]
[203,"Partnership income and savings. Partnership losses Capped.  PPR, Gift Aid and Voluntary Class 2.",null,"Components: YPD INC-A REL-A REL-B FPS NI2 NIC2Vol ",6322.5999999999995,6322.5999999999995,"YES"]
[204,"Employment income, savings and Dividends. Capped Partnership losses with pension savings charges and royalty payments. Voluntary Class 2.",null,"Components: YPD INC-A ASE-C AIL Emp-A SPS NI2 NI1 NIC2Vol ",-3647.3799999999974,-3647.3799999999974,"YES"]
[205,"Claim for remittance basis (NRD 28) resident claim for 12 of 14 years (NRD 31),Partnership Losses SPS22 reduced to maximum allowable, BR pay, CL2 NIC, remitance basis charge",null,"Components: YPD AIL Emp-A SPS NI2 NI1 NIC2Vol NRD ",51693.4,51693.4,"NO"]
[206,"Scottish customer with multiple source losses with total exceeding £50k where 25% > £50k, AHR Pay, No PSA (AHR), SAV AHR, relief for finance costs reduced to max allowable, CG, minus tax on gains already charged",null,"Components: YPD Emp-A Emp-B SSE FSE SPS NI2 NI1 PRO CGT ",37298.259999999995,37298.259999999995,"YES"]
[207,"Restricted loan interest (AOR 5), BPR surplus, HR profit, CL4 NIC (adjusted FSE 102), CL2 NIC",null,"Components: YPD FIN AOR FSE NI2 CAL ",29384.639999999999,30318.04,"YES"]
[208,"Non-UK resident, PRO loss B/F and set off, income excluded,  Gift Aid payments, BR pay, Tax excluded, 7.5% tax treated as paid on dividends, non-UK resident calculation used as lower.",null,"Components: YPD INC-A INC-B REL-B PRO NRD ",-4.8828125045474735E-5,-4.8828125045474735E-5,"NO"]
[209,"Partnership Losses (PS 39) reduced to maximum allowable. AHR profit, CL4 NIC, CL2 NIC",null,"Components: YPD FPS NI2 ",162634.6,163568,"YES"]
[210,"Non-UK resident, income potentially excluded from  tax calc under s128 FA 1995 for Annual Allowance Charge, BR pay, pension savings charge, non-Uk resident liability accepted as lower, ",null,"Components: YPD INC-A ASE-C AIL Emp-A PRO NRD ",37682.3984375,37682.3984375,"NO"]
[211,"Non-UK resident, income potentially excluded from  tax calc under s128 FA 1995 for Annual Allowance Charge & for Capital Gains, BR pay, pension savings charge, non-Uk resident liability accepted as lower, CG",null,"Components: YPD INC-A ASE-C AIL Emp-A PRO CGT NRD ",55082.3984375,55082.3984375,"NO"]
[212,"Resident with multiple FTCR items claimed, tax due on gift aid payments",null,"Components: YPD INC-A REL-B FOR TCR ",-20.25,-20.25,"YES"]
[213,"Claim for remittance basis (NRD 28) resident claim for 12 of 14 years (NRD 31), Gift aid 250,000 (net) , BR pay, remitance basis charge, CG, CG tax adjustment, Liability from off-shore trust",null,"Components: YPD REL-B CBC Emp-A CGT NRD ",68243.199999999997,68243.199999999997,"NO"]
[214,"Scottish customer claiming remittance basis and unremitted income below deminimus, savings and dividend income",null,"Components: YPD INC-A INC-B FOR TCR CGT NRD ",21384.659999999989,21384.659999999989,"NO"]
[215,"Double taxation agreement income (NRD 20), claim for remittance basis (NRD 28) resident claim for 7 of 9 years (NRD 32), FOR prop loss offset against income, AHR pay/pension, FTCR, remitance basis charge, CG residential property, FTCR on CG",null,"Components: YPD INC-B FOR TCR CGT NRD ",51027.6,51027.199999999997,"NO","The calc figure should be test case 209 + Remittance Basis Charge RBC for 7 of 9 years"]
[216,"Double taxation agreement income (NRD 20), claim for remittance basis (NRD 28) resident claim for 12 of 14 years (NRD 31) following FB2 of 2017-18, FOR prop loss offset against income, AHR pay/pension, FTCR, remitance basis charge, CG residential property, FTCR on CG",null,"Components: YPD INC-B FOR TCR CGT NRD ",81027.600000000006,81027.199999999997,"NO","The calc figure should be test case 209 + Remittance Basis Charge RBC for 12 of 14 years"]
[217,"Double taxation agreement income (NRD 20), deemed domicile claim (NRD 30), FOR prop loss offset against income, AHR pay/pension, FTCR, CG residential property, FTCR on CG, Test for NRD36 POA Adjustment (changed from NRD35 for 2015-16)",null,"Components: YPD INC-B FOR TCR CGT NRD ",17334.900000000001,17334.30078125,"NO"]
[218,"Remittance Basis (NRD 28) - Age under 18 tick box NRD33 test. SAV SR, PSA (HR), SAV BR,SAV HR, EIS Relief, Seed EIS Relief.",null,"Components: YPD INC-A AOI-A AOR NRD ",0,0,"NO"]
[219,"Case to check CL2 and CL4 NIC calculations. SBR profit/pay, PSA (BR), Class 4 calculation taking into account Class 1 NICable earnings.",null,"Components: YPD INC-A REL-B Emp-A FSE NI2 NI1 ",13363.15,13518.400000000001,"YES"]
[220,"non-UK resident claiming PA under DTA (NRD1 = Y and NRD15 = Y) SAV SR, PSA (BR), DA, DOR, FCTR, 7.5% tax treated as paid, UK IT liability used as lower CG, CG tax adjustment, Liability from off-shore trust",null,"Components: YPD INC-A INC-B REL-B FOR TCR CGT NRD ",15064.71,3800.8,"NO"]
[221,"MAT transfer out where income greater than PA, income covered by SAV SR and DA",null,"Components: YPD INC-A INC-B MAT ",7234.46,0,"YES"]
[222,"Welsh customer Lump sum, Emp, DIVs. Tests exclusion 122",null,"Components: YPD INC-A ASE-B Emp-A Emp-B ",16938.939999999999,55568.6,"NO"]
[223,"Scottish customer, SIR profit/pension, Savings SR PSA (BR), SAV BR, Lump sum CG",null,"Components: YPD INC-A INC-B PRO CGT ",9701.9599999999991,5397.07,"YES"]
[224,"Scottish customer profit/ pension below PA, PSA (BR), SAV BR, DA (nil rate hr), DOR, Lump sum",null,"Components: YPD INC-A INC-B SSE ",31034,22963.549999999996,"YES"]
[225,"Scottish customer SE DIVS Lump sum (Advanced rate)",null,"Components: YPD INC-A SSE NRD ",6577.34,5119.3999999999996,"NO"]
[226,"Profit under losses relief of £62,547 (sps20), dividends £828,319. SAV SR, DA, DOR, DUR, DAR. No tax paid",null,"Components: YPD INC-A REL-B SSE SPS ",682.27,191768.61,"NO"]
[227,"BR pension, SAV SR, PSA (BR), SAV BR, DA, DOR. Beneficial ordering - PA allocated against pension to release SAV SR",null,"Components: YPD INC-A INC-B FSE NI2 NI1 ",14961.71,13794.1103515625,"YES"]
[228,"BR Pension, PSA (HR), SAV HR, DA, DUR. Beneficial ordering - Part PA allocated to Pension so that PSA given against SAV HR.",null,"Components: YPD INC-A INC-B ",1711.32,9013.4500000000007,"YES"]
[229,"BR employment, PSA (HR), SAV HR, DA, DUR. Beneficial ordering - Full PA allocated to employment so that PSA given against SAV HR.",null,"Components: YPD INC-A Emp-A ",22562.27,13667.110000000002,"YES"]
[230,"179,999 gift of inv and PRO to charity, No taxable income, Tax due on gift aid payments",null,"Components: YPD INC-A INC-B REL-B ",13064.65,-57.75,"YES"]
[231,"No earned income, INT and gains on Life insurance,  SAV SR, PSA (HR), BR, HR, DA, DOR, DUR. TSR and notional tax. Beneficial ordering",null,"Components: YPD INC-A AOI-B ",26501.06,18365.299999999996,"YES"]
[232,"BR Employment/Pension, PSA (HR), DA, DOR, DUR. Beneficial ordering",null,"Components: YPD INC-A INC-B ASE-B ",-700.08000000000175,-700.08000000000175,"YES"]
[233,"Scottish customer, Gift aid, Int/FOR int, SAV SR, PSA (HR), SAV BR, DA, DOR, DUR. Beneficial ordering",null,"Components: YPD INC-A INC-B INC-C REL-B FOR ",14822.31,6072.7300000000005,"YES"]
[234,"Scottish Customer, SIR pension, PSA (BR), SAV BR, DA, DOR. Beneficial ordering",null,"Components: YPD INC-A INC-B ",26616.76,-855.08999999999924,"YES"]
[235,"Scottish Customer with pension payments (RAS) and gift aid contributions increasing basic rate band",null,"Components: YPD INC-A INC-B REL-A REL-B Emp-A ",50242.05,9880.9399999999987,"YES"]
[236,"Scottish customer, 256421 gift of inv and prop to charity, Gift aid, Int/FOR Int SAV SR, PSA (BR), DA, DOR, FTCR, CG",null,"Components: YPD INC-A INC-B INC-C REL-B AOI-A Emp-A FOR TCR CGT ",75214.09,73253.029999999984,"YES"]
[237,"Scottish customer,  PPR, SSR Employment, SAV SR, PSA (HR), SAV BR, DA, DOR, DUR. Beneficial ordering",null,"Components: YPD INC-A REL-A Emp-A ",77944.460000000006,16732.13,"YES"]
[238,"More beneficial to set all allowances against non-savings income to reduce income in SR_band than setting allowances against savings. CGT due at 10%.",null,"Components: YPD INC-A INC-B AOI-A Emp-A FOR CGT ",24634.43,24609.43,"YES"]
[239,"Scottish customer, SHR Employment(including redundancy lump sum), SAV SR, PSA (BR) SAV BR Beneficial ordering",null,"Components: YPD INC-A ASE-B Emp-A ",3263.94,3286,"YES"]
[240,"HR redundancy lump sum, Chargeable gains, SAV SR, PSA (HR), SAV BR, SAV HR, DA, DOR. Notional tax from gains. Beneficial ordering",null,"Components: YPD INC-A INC-B CBC AOI-B ASE-B AOR ",-2000,-1024,"YES"]
[241,"HR employment (inc redundancy lump sum), SAV SR, PSA (HR), SAV BR, DA, DOR, DUR. Beneficial ordering",null,"Components: YPD INC-A ASE-B Emp-A ",7958.49,7958.49,"YES"]
[242,"HR OI/Employment ( inc redundancy lump sum), SAV SR, PSA (HR), BR, DA, DOR. Beneficial ordering",null,"Components: YPD INC-A INC-C ASE-B ",1117.25,1117.25,"YES"]
[243,"Scottish customer, Scot SR pension, SAV SR, PSA(HR), SAV BR, SAV HR, MAT-IN relinquished as SAV HR. Beneficial ordering",null,"Components: YPD INC-A INC-B MAT ",42190.39,4116,"YES"]
[244,"BR pension, SAV (HR), Divs covered by PA rather than DA so MAT-IN retained as beneficial.",null,"Components: YPD INC-A INC-B MAT ",-5219.6000000000004,-5219.6000000000004,"YES"]
[245,"PTNRS loss set against other income, HR employment (inc redundancy lump sum)/PTNRS/PRO, PSA (BR), CL2 NIC",null,"Components: YPD INC-A ASE-B Emp-A FPS NI2 NIC2Vol PRO ",9909.7099999999991,8279.7999999999993,"YES"]
[246,"Non-UK resident where s399 ITTOIA 2005 applies to INC4, INC5, TRU5, TRU9 & TRU12",null,"Components: YPD INC-A PRO TRU NRD ",28708.941874999997,28708.941874999997,"NO"]
[247,"Non-UK resident where s399 ITTOIA 2005 applies to INC4, INC5, & FPS70",null,"Components: YPD AOR FPS NicEx NRD ",35189.249218750003,35189.249218750003,"NO"]
[248,"As a non-UK resident with Chargeable Event Gains no Top Slicing Relief due",null,"Components: YPD INC-A INC-B AOI-B NRD ",2293.9998046875007,2293.9998046875007,"NO"]
[249,"Pension, Property, Savings and NRCGT",null,"Components: YPD INC-A INC-B CBC Emp-A PRO CGT ",52428.95,52623.349999999991,"YES"]
[250,"Non-UK resident, Property, Savings, Dividends and NRCGT",null,"Components: YPD INC-A FPS NI2 PRO CGT NRD ",115035.94,118210.5,"NO"]
[251,"Pension, Property, Savings and Dividends",null,"Components: YPD INC-B PRO CGT ",27809.16,28696.120000000003,"YES"]
[252,"Pension, Property, Savings and NRCGT",null,"Components: YPD INC-A INC-B PRO CGT ",161512.32000000001,179428.40000000002,"NO"]
[253,"Non-UK resident, Property, Savings and NRCGT",null,"Components: YPD INC-A PRO CGT NRD ",3035.73,3035.7300036621095,"NO"]
[254,"Scottish customer with State pension Lump sum (starter rate), Minister of Religion, CGT. Balance of Basic rate to CGT ",null,"Components: YPD INC-B Emp-A MOR CGT ",-1520,-1520,"NO"]
[255,"State pension Lump sum HR, Lloyds Underwriters and Self Employment , Enterprise Investment Scheme relief EISR, & Social Investment Tax Relief SITR",null,"Components: YPD INC-A INC-B REL-B AOR Emp-A Emp-B FSE LUN SPS NI2 NI1 PRO ",78994.429999999993,79388.989999999991,"NO"]
[256,"Scottish customer SSR, SBR, SIR, SHR, SAV HR , DA Nil rate, DAR, CGT.",null,"Components: YPD INC-A ASE-A Emp-A CGT ",335356.47000000003,335356.47000000003,"YES"]
[257,"Scottish customer, Self employment Deficiency Relief DR reduces dividends only. Class 4 and voluntary Class 2.",null,"Components: YPD INC-A REL-A AOI-B FSE NI2 ",358342.83,359276.23,"YES"]
[258,"Partnership and pensions. Corresponding Deficiency Relief CDR reduces dividends and savings. Class 4",null,"Components: YPD INC-A INC-B AOI-B FPS CGT ",16152.85,19188.849999999999,"YES"]
[259,"Pension, Savings and Divs. Corresponding Deficiency Relief CDR reduces dividends, no HR liability on non-savings income",null,"Components: YPD INC-A INC-B AOI-B ",316216.49,316216.49,"YES"]
[260,"Sottish customer, self employment, pensions Savings and dividends, Gift Aid. MAT_IN. Insufficient tax paid to cover tax repaid to charity.",null,"Components: YPD INC-A INC-B REL-B MAT AOI-C SSE CGT ",591.41,591.41,"YES"]
[261,"Employment, Lump sum,  foreign income and Foreign dividends. Student Loan repayment Plan 1 SL, FOR Relief for Finance Costs (Landlord Loan Savings Relief)",null,"Components: YPD SLR ASE-B Emp-A FOR TCR ",7898.0000000000036,7898.0000000000036,"YES"]
[262,"Employment, Foreign income, Foreign dividends, Trust income, Savings, Dividends, VCT/Alimony claim.",null,"Components: YPD INC-A AOR Emp-A FOR TCR TRU ",-4737.2,-5073.9400000000005,"NO"]
[263,"Property income, Pension, Savings, Dividends, Chargeable Event Gains CEG with Top Slicing Relief TSR due",null,"Components: YPD INC-A INC-B AOI-B PRO ",8407.0299999999988,8407.0299999999988,"NO"]
[264,"Pension, Property, Savings and Dividends",null,"Components: YPD INC-A INC-B INC-C PRO FOR CGT ",167851.48,194169.63999999998,"NO"]
[265,"Pension, Property, Savings and Dividends",null,"Components: YPD INC-A INC-B CGT NRD ",8164.04,8521.08,"NO"]
[266,"Non-UK resident, Pension, Dividends and NRCGT",null,"Components: YPD INC-A INC-B FIN CGT NRD ",-3533.45,-3107.4096874999996,"NO"]
[267,"Non-UK resident, Pension, Property, Savings and NRCGT",null,"Components: YPD INC-A INC-B PRO CGT NRD ",3203.03,4161.7901171874992,"NO"]
[268,"Non-UK resident, Pension, Property, Savings and NRCGT",null,"Components: YPD INC-A INC-B SPS FPS PRO CGT NRD ",50373.45,54353.449609374999,"NO"]
[269,"Non-UK resident Partnership and dividend income with annuity",null,"Components: YPD INC-A AOR FPS NicEx NRD ",6966.65,2250,"NO"]
[270,"Non-UK resident with s399 tax treated as paid on dividends and Gift Aid charge",null,"Components: YPD INC-A REL-B Emp-A NRD ",2514,2514,"NO"]
[271,"Welsh customer Employment and self-employment large dividend income with  large Gift Aid payment, Gift Aid charge and HICBC",null,"Components: YPD INC-A REL-B CBC Emp-A SSE ",22493.75,24462.75,"YES"]
[272,"UK & Foreign Dividends with tax franking Gift Aid. FTCR does not create Gift Aid charge.",null,"Components: YPD INC-A REL-B Emp-A FOR ",-6975.66,-6975.66,"YES"]
[273,"Non-UK resident with Dividends franking Gift Aid in s811 calculation.",null,"Components: YPD INC-A REL-B ASE-B ASE-C Emp-A PRO NRD ",79543.494999999995,79543.494999999995,"NO"]

{"sheet":"Selector","index":5,"n_rows":34,"n_cols":10,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["-",null,null,"Select the components from the Core Tax Return and Additional Information pages to test"]
[1,null,"Core Tax Return"]
[2]
[3,null,"Taxpayer's date of birth",null,"Test case reference",null,{"$f":"'REL(2)'!C43&\" (\"&FIN&'REL(2)'!C45&\")\"","v":"Tax refunded (FIN1)"}]
[4]
[5,null,"Income"]
[6,null,"UK interest and dividends",null,"UK pensions received",null,"Other UK income"]
[7,null,{"$f":"C0!C11&\" (\"&C0!C12&\" to \"&C0!C18&\")\"","v":"INC-A (INC1 to INC7)"},null,{"$f":"C0!C20&\" (\"&C0!C21&\" to \"&C0!C28&\")\"","v":"INC-B (INC8 to INC15)"},null,{"$f":"C0!C31&\" (\"&C0!C32&\" to \"&C0!C36&\")\"","v":"INC-C (INC17 to INC21)"}]
[8]
[9,null,"Tax Reliefs"]
[10,null,"Paying personal pensions",null,"Charitable giving",null,"Blind Person's Allowance"]
[11,null,{"$f":"C0!C38&\" (\"&C0!C39&\" to \"&C0!C43&\")\"","v":"REL-A (REL1 to REL4)"},null,{"$f":"C0!C45&\" (\"&C0!C46&\" to \"&C0!C51&\")\"","v":"REL-B (REL5 to REL10)"},null,{"$f":"C0!C55&\" (\"&C0!C56&\" to \"&C0!C59&\")\"","v":"REL-C (REL13 to REL16)"},null,null,{"$f":"\" Components are currently \"&IF(A34,\"visible\",\"hidden\")","v":" Components are currently hidden"}]
[12]
[13,null,"Student Loan Repayments",null,"High Income Child Benefit Charge",null,"Marriage Allowance Transfer"]
[14,null,"Student Loan Repayments",null,"Child Benefit",null,"Allowance Transfer"]
[15,null,{"$f":"C0!C61&\" (\"&C0!C65&\" to \"&C0!C62&\")\"","v":"SLR (SLR2 to SLR1)"},null,{"$f":"C0!C68&\" (\"&C0!C69&\" to \"&C0!C71&\")\"","v":"CBC (CBC1 to CBC3)"},null,{"$f":"C0!C74&\" (\"&C0!C75&\" to \"&C0!C80&\")\"","v":"MAT (MAT1-5 to MAT5)"}]
[16]
[17]
[18,null,"Additional information"]
[19,null,"Gilt edged securities",null,"Life insurance gains",null,"Stock dividends"]
[20,null,{"$f":"'C1'!C3&\" (\"&'C1'!C4&\" to \"&'C1'!C6&\")\"","v":"AOI-A (AOI1 to AOI3)"},null,{"$f":"'C1'!C9&\" (\"&'C1'!C10&\" to \"&'C1'!C17&\")\"","v":"AOI-B (AOI4 to AOI11)"},null,{"$f":"'C1'!C20&\" (\"&'C1'!C21&\" to \"&'C1'!C25&\")\"","v":"AOI-C (AOI12 to AOI15)"}]
[]
["DoB",null,{"$f":"'C1'!C27","v":"Share schemes"},null,{"$f":"'C1'!C31","v":"Lump Sums"},null,{"$f":"'C1'!C42","v":"Other deductions"}]
[7,null,{"$f":"'C1'!C28&\" (\"&'C1'!C29&\")\"","v":"ASE-A (ASE1)"},null,{"$f":"'C1'!C32&\" (\"&'C1'!C33&\" to \"&'C1'!C40&\")\"","v":"ASE-B (ASE3 to ASE10)"},null,{"$f":"'C1'!C43&\" (\"&'C1'!C44&\" to \"&'C1'!C48&\")\"","v":"ASE-C (ASE11 to ASE15)"}]
[{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"}]
[{"$f":"\"22/02/\"&MCA_year+1","v":"22/02/1936"},null,{"$f":"AOR!C3","v":"Other tax reliefs"},null,{"$f":"MCA!C2","v":"Married couple's allowance"},null,{"$f":"AIL!C3","v":"Other Income Tax losses"}]
[{"$f":"\"05/03/\"&Tax_year_end-75","v":"05/03/1950"},null,{"$f":"'C1'!C50&\" (\"&'C1'!C51&\" to \"&'C1'!C60&\")\"","v":"AOR (AOR1 to AOR9)"},null,{"$f":"'C1'!C74&\" (\"&'C1'!C75&\" to \"&'C1'!C85&\")\"","v":"MCA (MCA1 to MCA11)"},null,{"$f":"'C1'!C88","v":"AIL1"}]
[{"$f":"\"03/01/\"&Tax_year_end-63","v":"03/01/1962"}]
[{"$f":"\"17/11/\"&Tax_year_end-40","v":"17/11/1985"}]
[{"$f":"\"02/05/\"&Tax_year_end-15","v":"02/05/2010"}]
["not present"]
[{"$f":"IF(A24=1,A25,IF(A24=2,A26,IF(A24=3,A27,IF(A24=4,A28,IF(A24=5,A29,IF(A24=6,A30,A31))))))","v":"not present"}]
["Components Visible"]
[false]

{"sheet":"More Select","index":6,"n_rows":25,"n_cols":11,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
["-",null,null,null,"Select the components from the additional pages to test"]
[1]
[2,null,"Employment"]
[3,null,"Employment 1",null,"Employment 2",null,null,"Ministers"]
[4,null,{"$f":"'C2'!B2","v":"selected 0"},null,"EMP-B",null,null,"of Religion"]
[5,null,{"$f":"\"(\"&'C2'!C3&\" to \"&'C2'!C25&\")\"","v":"(EMP1 to EMP20)"},null,{"$f":"\"(\"&'C2'!C3&\" to \"&'C2'!C25&\")\"","v":"(EMP1 to EMP20)"},null,null,{"$f":"\"(\"&'C2'!C53&\" to \"&'C2'!C93&\")\"","v":"(MOR1 to MOR39)"}]
[6]
[7,null,"Self Employment"]
[8,null,"Short Self Employment",null,"Full Self Employment",null,null,"Lloyds Underwriter",null,null,{"$f":"\"Components are currently \"&IF(Selector!A34,\"visible\",\"hidden\")","v":"Components are currently hidden"}]
[9,null,{"$f":"\"(\"&'C3'!C3&\" to \"&'C3'!C44&\")\"","v":"(SSE1 to SSE38)"},null,{"$f":"\"(\"&'C3'!C47&\" to \"&'C3'!C154&\")\"","v":"(FSE1 to FSE103)"}]
[10]
[11,null,"Short Partnership",null,"Full Partnership"]
[12,null,{"$f":"\"(\"&'C4'!C3&\" to \"&'C4'!C28&\")\"","v":"(SPS1 to SPS32)"},null,{"$f":"\"(\"&'C4'!C31&\" to \"&'C4'!C119&\")\"","v":"(FPS1 to FPS80)"}]
[13]
[14]
[15,null,"Income from Property",null,"Foreign income",null,null,"Trust income"]
[16,null,{"$f":"\"(\"&'C5'!C2&\" to \"&'C5'!C74&\")\"","v":"(PRO1 to PRO45)"},null,{"$f":"\"(\"&'C6'!C2&\" to \"&'C6'!C154&\")\"","v":"(FOR1 to FOR46)"},null,null,{"$f":"\"(\"&'C7'!C2&\" to \"&'C7'!C27&\")\"","v":"(TRU1 to TRU26)"}]
[17]
[18,null,"Capital Gains",null,"Residence etc.",null,null,"Tax calculation summary"]
["NIC exempt set",null,{"$f":"\"(\"&'C8C9C10'!C3&\" to \"&'C8C9C10'!C87&\")\"","v":"(CGT1 to CGT54)"},null,{"$f":"\"(\"&'C8C9C10'!C90&\" to \"&'C8C9C10'!C134&\")\"","v":"(NRD1 to NRD40)"},null,null,{"$f":"\"(\"&'C8C9C10'!C145&\" to \"&'C8C9C10'!C155&\")\"","v":"(CAL7 to CAL17)"}]
[false]
["NIC2_Vol",null,null,null,"Class 2 NIC",null,null,"Class 1 NIC"]
[false]
["Remit set"]
[false]

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[]
["If this goes beyond this line you will need to change the Range at the end of the 'Sub test_this_case()' as shown below"]
["'Write Test case sheet"]
["Sheets(\"tc_template\").Range(\"A1:BJ93\").Copy"]
["Worksheets(\"Test case\").Visible = True"]
["Sheets(\"Test case\").Select"]
["Range(\"A1\").Select"]
["Selection.PasteSpecial Paste:=xlValues, Operation:=xlNone, SkipBlanks:= _"]
["        False, Transpose:=False"]
["Selection.PasteSpecial Paste:=xlFormats, Operation:=xlNone, SkipBlanks:= _"]
["        False, Transpose:=False"]
["Sheets(\"Test case\").Range(\"A1\").Select"]
["Sheets(\"SA302\").Select"]
["End Sub"]

{"sheet":"target","index":8,"n_rows":171,"n_cols":71,"rows_kept":171,"cut":false,"hidden":true,"merged":[]}
[1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71]
["SCH D case",{"$f":"OR(A97>1,A101>1,A105>1,A109>1,A113>1)","v":false}]
["SCH E case",{"$f":"OR(A85>1,A89>1,A93>1,B16<>\"\",E16<>\"\" )","v":true}]
["Coding",false]
[252,{"$f":"YPD&'INC(1)'!C4","v":"YPD1"},{"$f":"YPD&'INC(1)'!C7","v":"YPDTR"}]
["INC(1)","I5","I8"]
[3,2,1]
[null,{"$f":"C0!B5","v":""},{"$f":"C0!B9","v":1}]
[1,{"$f":"INC&'INC(1)'!C15","v":"INC1"},{"$f":"INC&'INC(1)'!C18","v":"INC2"},{"$f":"INC&'INC(1)'!C21","v":"INC3"},{"$f":"INC&'INC(1)'!I15","v":"INC4"},{"$f":"INC&'INC(1)'!I18","v":"INC5"},{"$f":"INC&'INC(1)'!I21","v":"INC6"}]
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[null,"DoB","View","TC ref","FIN1"]
["Selector","A24","A34","F4","H4"]
[5,7,false,"c","c"]
[]
[null,"Nic X","NIC2 Vol"]
["More Select","A21","A23"]
[3,false,false]

{"sheet":"C0","index":9,"n_rows":110,"n_cols":280,"rows_kept":110,"cut":false,"hidden":true,"merged":[]}
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[2,{"$f":"IF(YPD_IND>1,IF(HLOOKUP(YPD_IND-1,YPD_RANGE,A4)=\"\",\"\",HLOOKUP(YPD_IND-1,YPD_RANGE,A4)),\"\")","v":"not present"},"YPD1","Your date of birth","not present","17/11/1980","17/11/1980","17/11/1980","17/11/1980","03/01/1957",{"$f":"\"05/03/\"&Tax_year_end-72","v":"05/03/1953"},{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},"17/11/1980","17/11/1980",{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},"not present","not present","17/11/1980","not present","not present","1958-11-17","17/11/1980","17/11/1980","17/11/1980","not present","not present","not present",{"$f":"\"02/05/\"&Tax_year_end-15","v":"02/05/2010"},"17/11/1980","17/11/1980",{"$f":"\"02/05/\"&Tax_year_end-15","v":"02/05/2010"},"17/11/1980","17/11/1980","17/11/1980","1995-11-17","17/11/1980","1959-11-17","1950-03-05","1959-01-03","1976-01-03","03/01/1957","1976-01-03","not present","not present","03/01/1957","not present",{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},"05/03/1945","17/11/1980","17/11/1980","not present","not present","not present","1968-01-03","17/11/1980","1948-11-17","17/11/1980",{"$f":"\"22/02/\"&MCA_year+1","v":"22/02/1936"},{"$f":"\"22/02/\"&MCA_year+1","v":"22/02/1936"},"17/11/1980","05/03/1945","17/11/1980","1946-02-22","05/03/1945","05/03/1945","05/03/1945","1949-06-03","1950-06-03","1950-07-07",{"$f":"\"22/02/\"&MCA_year+1","v":"22/02/1936"},"05/03/1945",{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},"05/03/1945","05/03/1945","17/11/1980","17/11/1980","1967-06-03","03/01/1957",{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},"17/11/1980",{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},"05/03/1945","not present","05/03/1945","not present","1947-03-12","1947-09-20","17/11/1980","05/03/1945","17/11/1980","17/11/1980","17/11/1980","17/11/1980","17/11/1980","1968-01-03","17/11/1980","1947-01-03","17/11/1980","17/11/1980","17/11/1980","17/11/1980","not present","1967-01-03","03/01/1957","17/11/1980","17/11/1980","05/03/1945","05/03/1945","17/11/1980","03/01/1957","not present","17/11/1980","17/11/1980","17/11/1980","03/01/1957","03/01/1957","17/11/1980",{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},"not present","17/11/1980","not present","1947-01-03",{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},"05/03/1945",{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},"not present","03/01/1957","not present","17/11/1980","not present","not present","17/11/1980","not present","05/03/1945","1968-01-03","17/11/1980","not present","not present","not present","not present","not present","not present","not present","05/03/1945","05/03/1945","17/11/1980","05/03/1945","not present","not present","not present","1969-01-03","17/11/1980","03/01/1957","not present","not present","not present","not present","not present","not present","not present",{"$f":"\"22/02/\"&MCA_year+1","v":"22/02/1936"},"not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","05/03/1945","not present","17/11/1980",{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},"17/11/1980","17/11/1980","05/03/1945","not present","17/11/1980","03/01/1957","05/03/1945","05/03/1945","17/11/1980","17/11/1980","17/11/1980","17/11/1980","17/11/1980","17/11/1980","17/11/1980","17/11/1980","03/01/1957","1947-01-03","03/01/1957","05/03/1945","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","03/01/1957","03/01/1957","03/01/1957","03/01/1957",{"$f":"\"02/05/\"&Tax_year_end-15","v":"02/05/2010"},"not present",{"$f":"\"03/06/\"&MCA_year-1","v":"03/06/1934"},"not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","not present","05/03/1945","05/03/1945","not present","not present","not present","not present","not present","1947-02-07","17/11/1980","1948-11-17","17/11/1980","1970-01-03","03/01/1957","17/11/1980","17/11/1980","03/01/1957","not present","not present","not present","not present","not present","not present","05/03/1945","05/03/1945","05/03/1945","05/03/1945","1980-11-17",null,"If present must be earlier than 6 April next after the end of the return year.","SA MTR date"]
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[4,"","YPD2","Your name and address - date of change",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"must be valid date DDMMYYYY","SA MTR date"]
[5,"","YPD3","Your phone number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) 0-9 and space only. b) Enter as STD CODE followed by space followed by number.","SA string"]
[6,"","YPD4","Your National Insurance number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Must be in format AA999999A or AA999999 or 99A99999","SA string"]
[7,1,"YPDTR","Tax regime indicator (BOX NOT ON RETURN)",2,1,2,3,2,3,1,1,2,1,2,1,1,1,1,2,3,3,1,1,1,1,1,2,3,3,2,1,2,3,2,1,3,2,1,1,2,2,2,3,1,1,1,1,1,1,1,1,1,1,1,1,1,2,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,2,1,1,1,2,1,1,2,2,2,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,2,2,2,2,2,1,2,2,2,2,1,1,1,1,1,2,2,1,2,1,2,1,2,1,2,2,1,1,1,2,2,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,2,1,2,2,1,1,1,1,2,1,1,1,1,1,1,1,2,1,1,1,1,1,2,2,3,2,2,2,2,3,2,2,2,2,3,2,2,2,2,2,2,2,3,3,3,2,1,2,1,1,1,1,1,1,1,1,2,1,2,2,1,1,2,1,1,1,1,1,1,1,1,1,1,3,1,1,null,null,"SA string"]
[null,null,"Interest and dividends from UK banks, building societies etc."]
["row",{"$f":"\"selected \"&INC_A_IND-1","v":"selected 0"},"INC-A",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null,null,"Type"]
[2,{"$f":"IF(INC_A_IND>1,IF(HLOOKUP(INC_A_IND-1,INC_A_RANGE,A12)=\"\",\"\",HLOOKUP(INC_A_IND-1,INC_A_RANGE,A12)),\"\")","v":""},"INC1","Taxed UK interest etc",null,null,null,null,null,null,null,null,365,null,null,null,13,null,null,null,null,null,null,747,null,65,null,21,null,null,null,540,null,12,null,null,null,null,null,null,null,null,null,null,22,null,null,null,null,365,null,null,null,null,null,365,707,null,null,null,null,null,100800,null,22,null,null,null,null,null,null,null,null,null,365,null,null,null,null,null,null,null,null,null,321,null,null,365,321,null,null,null,null,null,null,null,null,365,null,null,null,null,null,null,null,null,null,null,22,321,null,null,null,null,null,22,365,null,null,80,null,321,321,null,22,null,null,null,365,null,null,321,null,null,null,null,null,365,null,null,null,101,null,null,null,null,22,null,null,null,null,null,null,null,null,null,null,null,null,null,321,321,321,321,null,null,null,null,null,null,null,500,321,null,null,321,321,321,321,null,null,34,null,null,null,null,null,null,null,null,null,321,null,null,null,null,22,null,null,null,null,null,null,null,null,null,null,365,null,null,null,321,null,null,null,321,null,517,null,null,null,null,null,null,null,null,365,null,null,null,null,96,null,747,null,21,null,null,null,1898,17111,15624,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,236,101,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[3,"","INC2","Untaxed UK interest etc",477,3077,678,1579,2688,30150,null,6,7283,24342,3678,39593,22,5750,31920,5783,2349,1946,3245,6065,{"$f":"BR_band+2655","v":40355},55,78,8790,678,45,125,null,525,34,null,22175,150,48950,25,14679,6739,40146,89,6710.4,2099.88,3678,3678,null,null,7283,null,null,null,null,null,7283,5706,11998,1627,null,39150,null,null,6710.4,2099.88,2225,10120,null,45500,3678,4598,8012,3678,3678,7283,3678,3678,40783,6710.4,24000,null,null,null,10120,1625,null,6710.4,7283,1625,6710.4,null,2503,null,null,null,10120,10120,7283,null,null,null,5663,2225,null,null,56447,null,null,2099.88,1625,3678,null,null,null,null,2099.88,7283,null,null,900,{"$f":"P_A-3850","v":8720},1625,1625,null,2099.88,null,{"$f":"P_A-5851","v":6719},4598,7283,null,7118,1625,10120,null,null,4598,null,7283,null,null,6710.4,23001,null,83,null,6345,2099.88,null,null,null,null,null,null,null,null,null,6710.4,null,null,176.8,1625,1625,1625,1625,null,null,null,null,8960,null,null,145237,1625,null,null,1625,1625,1625,1625,87000,3678,3678,3678,3678,176.8,null,3678,null,6710.4,4598,null,1625,null,null,null,18796,2099.88,3678,null,3678,10120,777,3678,null,3678,null,87000,7283,null,null,null,1625,null,87000,87000,1625,null,null,null,null,null,18,53726,null,600,null,2883,33529,null,10120,14324,9770,5888,30700,{"$f":"BR_band+2655","v":40355},811,{"$f":"BR_band-5655","v":32045},{"$f":"P_A-3492","v":9078},990,2733,490,2545,20000,10000,21005,20000,{"$f":"BR_band-500","v":37200},453,18,67,null,29,4151,54,null,511,50,null,2001,10120,10120,3678,10120,6710.4,null,6710.4,6710.4,6719,160,251,6,100,null,null,null,430,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[4,"","INC3","Untaxed foreign interest (up to £2,000)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,200,null,null,null,null,null,null,null,null,null,null,null,988,null,null,null,null,null,null,null,null,null,null,null,null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,145,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,null,null,null,null,null,null,null,null,null,19,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to £2000","SA Monetary value (2dp) >= 0.00"]
[5,{"$f":"IF(INC_A_IND>1,IF(HLOOKUP(INC_A_IND-1,INC_A_RANGE,A15)=\"\",\"\",HLOOKUP(INC_A_IND-1,INC_A_RANGE,A15)),\"\")","v":""},"INC4","Dividends from UK companies",5911,9709,null,13463,null,6355,null,1237,1510,16000,null,{"$f":"DTA+2555","v":3055},2403,12750,null,null,null,11789,10001,34100,{"$f":"DTA+9238","v":9738},3513,null,11166,null,997,null,16000,21000,55000,null,7560,30,97900,null,null,10798,null,10120,2954,null,null,null,null,null,1510,32000,32000,null,null,null,1510,32139,null,29122,2000,6328,null,null,5009.93,null,null,828319.1,null,3678,null,2450,null,null,null,1510,null,null,null,5009.93,20000,null,null,null,828319.1,128,null,5009.93,1510,128,5009.93,null,null,null,42769,null,828319.1,828319.1,1510,null,null,null,17899,null,null,null,77283,null,null,null,128,null,null,null,null,null,null,1510,null,null,2000,null,128,128,null,null,null,1602,2450,1510,null,6719,128,828319.1,null,null,2450,null,1510,null,null,5009.93,98000,null,12456,null,null,null,null,null,null,null,null,null,null,null,null,5009.93,null,null,null,128,128,128,128,null,null,null,null,null,null,null,null,128,null,null,128,128,128,128,92000,null,32000,null,null,null,null,null,null,5009.93,2450,null,128,null,null,null,38750,null,null,null,null,828319.1,12450,null,null,null,null,null,1510,null,null,null,128,null,null,null,128,null,null,null,null,null,null,77850,556,null,12000,null,57011,3341,238999,5999,7099,62307,{"$f":"BR_band-12000","v":25700},9840,11166,{"$f":"DTA+4000","v":4500},{"$f":"DTA+495","v":995},12098,69088,66572,42924,null,10000,16000,10000,null,151,null,2199,null,null,null,534873,null,null,2735,null,27868,828319.1,828319.1,null,828319.1,5009.93,null,5009.93,2954,5078,68,806,5134,9436,11360,175000,160000,8050,689813,null,null,"SA Monetary value (2dp) >= 0.00"]
[6,"","INC5","Other dividends",null,null,5500,null,null,null,null,null,null,null,12750,null,null,null,2670,23458,12623,null,null,null,null,null,11654,null,14251,null,null,null,null,null,null,null,null,null,null,null,null,10066,null,null,null,12750,12750,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,224.47,null,null,null,null,null,12750,null,37300,12750,null,null,12750,12750,4999,224.47,null,null,null,null,null,null,12750,224.47,null,null,224.47,null,null,null,7965,null,null,null,null,null,null,null,null,null,12750,12750,null,null,null,null,null,12750,null,null,null,null,null,null,null,null,null,null,null,null,12750,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,224.47,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,224.47,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12750,null,224.47,null,null,null,null,null,null,null,null,12750,null,12750,null,378,12750,null,12750,null,null,null,null,null,null,null,null,null,null,null,null,2038,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3459,null,null,null,null,null,null,21614,null,16393,null,null,null,null,null,null,null,998,null,null,null,13003,null,null,null,null,null,null,null,12750,null,224.47,null,224.47,224.47,817,null,null,null,null,null,null,null,null,26000,null,null,"SA Monetary value (2dp) >= 0.00"]
[7,"","INC6","Foreign dividends (up to £1,000)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,267,null,null,null,null,165,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,267,null,null,165,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,165,null,null,null,null,null,null,null,165,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,165,null,null,null,null,null,null,null,null,null,null,null,165,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,165,220,null,null,null,null,null,null,null,900,null,null,null,null,null,null,null,89,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[8,"","INC7","Tax taken off foreign dividends",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80.099999999999994,null,null,null,null,14.9,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80.099999999999994,null,null,14.9,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14.9,null,null,null,null,null,null,null,14.9,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14.9,null,null,null,null,null,null,null,null,null,null,null,14.9,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14.9,33,null,null,null,null,null,null,null,45,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to INC6 + £1","SA Monetary value (2dp) >= 0.00"]
[null,null,"UK pensions, annuities and other state benefits received"]
["row",{"$f":"\"selected \"&INC_B_IND-1","v":"selected 251"},"INC-B",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null,null,"Type"]
[2,{"$f":"IF(INC_B_IND>1,IF(HLOOKUP(INC_B_IND-1,INC_B_RANGE,A21)=\"\",\"\",HLOOKUP(INC_B_IND-1,INC_B_RANGE,A21)),\"\")","v":6867},"INC8","State Pension",null,null,null,null,null,6998,4289,8278,null,8239,9783,9628,8609,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1568,6891,null,null,null,null,null,null,null,null,6200,6200,6200,null,null,null,3770,null,null,null,null,null,null,null,null,1600,null,null,6200,{"$f":"P_A-1500","v":11070},6200,6200,null,6200,6200,null,6200,8052,null,6200,null,null,null,null,6200,null,6200,9620,null,3770,null,9620,9627,null,9620,null,null,null,null,null,3770,null,9620,null,null,null,null,null,null,null,null,null,3770,3770,null,null,null,null,null,4867,null,null,null,null,null,null,8206,1600,null,null,6200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8052,null,null,null,null,null,null,null,8052,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3770,6200,6200,6200,null,null,8052,8052,8052,8052,null,null,6200,null,null,null,8206,null,null,null,null,null,null,null,null,null,null,1600,6200,2100,null,null,null,null,null,null,null,14206,null,null,null,null,null,6175,8206,8206,8206,null,null,4770,11502,null,null,6200,null,null,8239,9277,null,null,null,null,null,null,null,15308,null,null,null,null,null,null,null,null,null,null,null,7360,8305,null,6867,6394,null,1600,10980,null,null,null,null,3770,null,null,null,9414,12180,null,8623,5111,null,null,null,null,null,null,"If present, must be less than £99,999","SA Monetary value (2dp) > 0.00"]
[3,"","INC9","State Pension lump sum",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16534,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30275,null,null,null,27876,null,null,30275,null,null,null,null,null,null,null,30275,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16534,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16534,null,16534,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16534,60275,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[4,"","INC10","Tax taken off box 9",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3520,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12110,null,null,null,{"$f":"CM22*0.2","v":5575.2000000000007},null,null,12110,null,null,null,null,null,null,null,12110,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3520,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3520,null,{"$f":"GV22*0.2","v":3306.8},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3520,{"$f":"IF(IY22=\"\",\"\",TRUNC(IY22*BR_rate,2))","v":12055},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to (INC9 x 45%) + £1","SA Monetary value (2dp) >= 0.00"]
[5,2957,"INC11","Pensions",null,null,null,null,null,12302,null,null,null,4800,null,null,79811,null,null,7943,null,null,null,null,null,null,null,42541,7431,null,null,{"$f":"BR_band+747","v":38447},null,null,null,null,null,null,null,1763,null,null,null,14473.97,null,null,null,null,null,null,null,null,null,null,null,3121,null,null,19072,null,null,null,null,null,null,14473.97,null,null,null,null,null,null,null,null,null,null,null,40000,null,null,null,null,null,null,null,null,43651,null,3121,null,35475,null,null,43651,null,null,null,null,null,3121,null,5623,null,null,null,null,null,null,14473.97,null,null,3121,3121,null,null,null,null,null,null,13000,null,null,null,null,null,32650,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3121,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14473.97,32650,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5300,null,null,null,null,null,51777,32650,32650,32650,null,null,6870,1500,null,null,null,null,null,4800,{"$f":"BR_band+3041","v":40741},null,7348,null,{"$f":"BR_band+3041","v":40741},{"$f":"P_A-5507","v":7063},36927,5729,110892,null,null,null,10000,null,null,{"$f":"P_A+1000","v":13570},{"$f":"BR_band+P_A-151","v":50119},null,null,null,3720,80993,null,2957,5200,null,null,43651,null,null,14473.97,14473.97,3121,null,null,14473.97,null,63257,62732,15236,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[6,"","INC12","Tax taken off box 11",null,null,null,null,null,{"$f":"IF(J24=\"\",\"\",TRUNC(J24*BR_rate,2))","v":2460.4},null,null,null,{"$f":"IF(N24=\"\",\"\",TRUNC(N24*BR_rate,2))","v":960},null,null,31924.400000000001,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AB24=\"\",\"\",TRUNC(AB24*BR_rate,2))","v":8508.2000000000007},{"$f":"IF(AC24=\"\",\"\",TRUNC(AC24*BR_rate,2))","v":1486.2},null,null,null,null,null,null,{"$f":"IF(AJ24=\"\",\"\",TRUNC(AJ24*BR_rate,2))","v":""},null,null,{"$f":"IF(AM24=\"\",\"\",TRUNC(AM24*BR_rate,2))","v":""},{"$f":"IF(AN24=\"\",\"\",TRUNC(AN24*BR_rate,2))","v":352.6},{"$f":"IF(AO24=\"\",\"\",TRUNC(AO24*BR_rate,2))","v":""},null,null,{"$f":"IF(AR24=\"\",\"\",TRUNC(AR24*BR_rate,2))","v":2894.79},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BD24=\"\",\"\",TRUNC(BD24*BR_rate,2))","v":624.20000000000005},null,null,null,null,null,null,null,null,null,{"$f":"IF(BN24=\"\",\"\",TRUNC(BN24*BR_rate,2))","v":2894.79},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BZ24=\"\",\"\",TRUNC(BZ24*BR_rate,2))","v":8000},null,null,null,{"$f":"IF(CD24=\"\",\"\",TRUNC(CD24*BR_rate,2))","v":""},null,null,null,null,{"$f":"IF(CI24=\"\",\"\",TRUNC(CI24*BR_rate,2))","v":8730.2000000000007},null,{"$f":"IF(CK24=\"\",\"\",TRUNC(CK24*BR_rate,2))","v":624.20000000000005},null,{"$f":"IF(CM24=\"\",\"\",TRUNC(CM24*BR_rate,2))","v":7095},null,null,{"$f":"IF(CP24=\"\",\"\",TRUNC(CP24*BR_rate,2))","v":8730.2000000000007},null,null,null,null,null,{"$f":"IF(CV24=\"\",\"\",TRUNC(CV24*BR_rate,2))","v":624.20000000000005},null,{"$f":"IF(CX24=\"\",\"\",TRUNC(CX24*BR_rate,2))","v":1124.5999999999999},null,null,null,null,null,null,{"$f":"IF(DE24=\"\",\"\",TRUNC(DE24*BR_rate,2))","v":2894.79},null,null,{"$f":"IF(DH24=\"\",\"\",TRUNC(DH24*BR_rate,2))","v":624.20000000000005},{"$f":"IF(DI24=\"\",\"\",TRUNC(DI24*BR_rate,2))","v":624.20000000000005},null,null,null,null,null,null,{"$f":"TRUNC((DP24-P_A)*BR_rate,2)","v":86},null,null,null,null,null,{"$f":"IF(DV24=\"\",\"\",TRUNC(DV24*BR_rate,2))","v":6530},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FS24=\"\",\"\",TRUNC(FS24*BR_rate,2))","v":624.20000000000005},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GH24=\"\",\"\",TRUNC(GH24*BR_rate,2))","v":2894.79},{"$f":"IF(GI24=\"\",\"\",TRUNC(GI24*BR_rate,2))","v":6530},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GT24=\"\",\"\",TRUNC(GT24*BR_rate,2))","v":""},{"$f":"IF(GU24=\"\",\"\",TRUNC(GU24*BR_rate,2))","v":""},{"$f":"IF(GV24=\"\",\"\",TRUNC(GV24*BR_rate,2))","v":""},null,null,null,null,null,null,null,{"$f":"IF(HD24=\"\",\"\",TRUNC(HD24*BR_rate,2))","v":1060},null,null,null,null,null,12803,{"$f":"IF(HK24=\"\",\"\",TRUNC(HK24*BR_rate,2))","v":6530},{"$f":"IF(HL24=\"\",\"\",TRUNC(HL24*BR_rate,2))","v":6530},{"$f":"IF(HM24=\"\",\"\",TRUNC(HM24*BR_rate,2))","v":6530},null,null,{"$f":"IF(HP24=\"\",\"\",TRUNC(HP24*BR_rate,2))","v":1374},null,null,{"$f":"IF(HS24=\"\",\"\",TRUNC(HS24*BR_rate,2))","v":""},null,null,null,{"$f":"IF(HW24=\"\",\"\",TRUNC(HW24*BR_rate,2))","v":960},{"$f":"IF(HX24=\"\",\"\",TRUNC(HX24*BR_rate,2))","v":8148.2},null,null,null,{"$f":"IF(IB24=\"\",\"\",TRUNC(IB24*BR_rate,2))","v":8148.2},{"$f":"IF(IC24=\"\",\"\",TRUNC((IC24-5000)*BR_rate,2))","v":412.6},{"$f":"IF(ID24=\"\",\"\",TRUNC(ID24*BR_rate,2))","v":7385.4},null,1112,null,null,null,null,null,null,{"$f":"IF(IM24=\"\",\"\",TRUNC(IM24*BR_rate,2))","v":2714},{"$f":"IF(IN24=\"\",\"\",TRUNC((MAX(0,IN24-BR_band))*HR_rate,2)+TRUNC((MIN(IN24,BR_band))*BR_rate,2))","v":12507.6},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IY24=\"\",\"\",TRUNC(IY24*BR_rate,2))","v":8730.2000000000007},null,null,{"$f":"IF(JB24=\"\",\"\",TRUNC(JB24*BR_rate,2))","v":2894.79},{"$f":"IF(JC24=\"\",\"\",TRUNC(JC24*BR_rate,2))","v":2894.79},{"$f":"IF(JD24=\"\",\"\",TRUNC(JD24*BR_rate,2))","v":624.20000000000005},null,null,{"$f":"IF(JG24=\"\",\"\",TRUNC(JG24*BR_rate,2))","v":2894.79},null,20835,16091,5241,null,null,null,null,null,{"$f":"IF(JQ24=\"\",\"\",TRUNC(JQ24*BR_rate,2))","v":""},null,"If present, must be less than or equal to INC11","SA Monetary value (2dp)"]
[7,"","INC13","Taxable Incapacity Benefit etc",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2092,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,289,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5780,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[8,"","INC14","Tax taken off box 13",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CG26=\"\",\"\",TRUNC(CG26*BR_rate,2))","v":418.4},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GV26=\"\",\"\",TRUNC(GV26*BR_rate,2))","v":57.8},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to INC13","SA Monetary value (2dp) >= 0.00"]
[9,"","INC15","Jobseeker’s Allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than £99,999","SA Monetary value (2dp) > 0.00"]
[10,"","INC16","Taxable State Pensions and benefits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,758,null,null,null,1757,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1757,null,null,null,null,null,null,null,null,null,null,null,1757,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1757,null,null,null,null,null,null,null,null,null,1080,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1757,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1757,1757,null,null,null,1757,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[null,null,"Other UK income not included on supplementary pages"]
["row",{"$f":"\"selected \"&INC_C_IND-1","v":"selected 0"},"INC-C",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null,null,"Type"]
[2,{"$f":"IF(INC_C_IND>1,IF(HLOOKUP(INC_C_IND-1,INC_C_RANGE,A32)=\"\",\"\",HLOOKUP(INC_C_IND-1,INC_C_RANGE,A32)),\"\")","v":""},"INC17","Other taxable income",null,null,null,null,null,null,null,null,1500,null,null,376.18,1200,null,null,null,null,null,null,null,null,350,null,1800,938,null,null,null,26000,null,null,null,null,null,1890,null,2589,null,null,null,7000,null,null,null,null,null,null,null,null,null,null,833,null,null,null,null,null,null,null,null,null,null,null,1500,1500,7000,1500,null,1500,null,null,1500,null,null,null,null,null,null,null,null,null,1500,null,null,null,null,376.18,null,null,376.18,null,null,null,6020,null,null,null,16020,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6020,null,null,null,4000,null,null,null,null,null,null,null,null,7000,null,null,833,null,6020,null,null,null,null,null,null,376.18,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6020,null,1500,1500,null,833,null,null,null,null,null,6020,null,null,null,null,null,null,null,null,null,null,null,null,7000,7000,7000,7000,null,null,null,null,null,null,null,7000,null,null,null,null,null,null,null,null,null,null,null,6020,7000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1116,null,null,972,null,null,null,null,null,10000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6571,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[3,{"$f":"IF(INC_C_IND>1,IF(HLOOKUP(INC_C_IND-1,INC_C_RANGE,A33)=\"\",\"\",HLOOKUP(INC_C_IND-1,INC_C_RANGE,A33)),\"\")","v":""},"INC18","Total amount of allowable expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,113,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,113,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,113,null,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[4,{"$f":"IF(INC_C_IND>1,IF(HLOOKUP(INC_C_IND-1,INC_C_RANGE,A34)=\"\",\"\",HLOOKUP(INC_C_IND-1,INC_C_RANGE,A34)),\"\")","v":""},"INC19","Any tax taken off box 17",null,null,null,null,null,null,null,null,{"$f":"IF(M32=\"\",\"\",TRUNC((M32-M33)*BR_rate,2))","v":300},null,null,{"$f":"IF(P32=\"\",\"\",TRUNC((P32-P33)*BR_rate,2))","v":75.23},{"$f":"IF(Q32=\"\",\"\",TRUNC((Q32-Q33)*BR_rate,2))","v":240},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AB32=\"\",\"\",TRUNC((AB32-AB33)*BR_rate,2))","v":360},{"$f":"IF(AC32=\"\",\"\",TRUNC((AC32-AC33)*BR_rate,2))","v":187.6},null,null,null,null,null,null,null,null,null,{"$f":"IF(AM32=\"\",\"\",TRUNC((AM32-AM33)*BR_rate,2))","v":378},"",517.79999999999995,"","","",1400,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BD32=\"\",\"\",TRUNC((BD32-BD33)*BR_rate,2))","v":144},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BP32=\"\",\"\",TRUNC((BP32-BP33)*BR_rate,2))","v":300},{"$f":"IF(BQ32=\"\",\"\",TRUNC((BQ32-BQ33)*BR_rate,2))","v":300},{"$f":"IF(BR32=\"\",\"\",TRUNC((BR32-BR33)*BR_rate,2))","v":1400},{"$f":"IF(BS32=\"\",\"\",TRUNC((BS32-BS33)*BR_rate,2))","v":300},null,{"$f":"IF(BU32=\"\",\"\",TRUNC((BU32-BU33)*BR_rate,2))","v":300},null,null,{"$f":"IF(BX32=\"\",\"\",TRUNC((BX32-BX33)*BR_rate,2))","v":300},null,null,null,null,null,null,null,null,null,{"$f":"IF(CH32=\"\",\"\",TRUNC((CH32-CH33)*BR_rate,2))","v":300},null,null,null,null,{"$f":"IF(CM32=\"\",\"\",TRUNC((CM32-CM33)*BR_rate,2))","v":75.23},{"$f":"IF(CN32=\"\",\"\",TRUNC((CN32-CN33)*BR_rate,2))","v":""},{"$f":"IF(CO32=\"\",\"\",TRUNC((CO32-CO33)*BR_rate,2))","v":""},{"$f":"IF(CP32=\"\",\"\",TRUNC((CP32-CP33)*BR_rate,2))","v":75.23},null,null,null,{"$f":"IF(CT32=\"\",\"\",TRUNC((CT32-CT33)*BR_rate,2))","v":1004},null,null,null,{"$f":"IF(CX32=\"\",\"\",TRUNC((CX32-CX33)*BR_rate,2))","v":3004},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DM32=\"\",\"\",TRUNC((DM32-DM33)*BR_rate,2))","v":1004},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DZ32=\"\",\"\",TRUNC((DZ32-DZ33)*BR_rate,2))","v":1400},null,null,{"$f":"IF(EC32=\"\",\"\",TRUNC((EC32-EC33)*BR_rate,2))","v":144},null,{"$f":"IF(EE32=\"\",\"\",TRUNC((EE32-EE33)*BR_rate,2))","v":1004},null,null,null,null,null,null,{"$f":"IF(EL32=\"\",\"\",TRUNC((EL32-EL33)*BR_rate,2))","v":75.23},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FA32=\"\",\"\",TRUNC((FA32-FA33)*BR_rate,2))","v":1004},null,{"$f":"IF(FC32=\"\",\"\",TRUNC((FC32-FC33)*BR_rate,2))","v":300},{"$f":"IF(FD32=\"\",\"\",TRUNC((FD32-FD33)*BR_rate,2))","v":300},null,{"$f":"IF(FF32=\"\",\"\",TRUNC((FF32-FF33)*BR_rate,2))","v":144},null,null,null,null,null,{"$f":"IF(FL32=\"\",\"\",TRUNC((FL32-FL33)*BR_rate,2))","v":1004},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FY32=\"\",\"\",TRUNC((FY32-FY33)*BR_rate,2))","v":1400},{"$f":"IF(FZ32=\"\",\"\",TRUNC((FZ32-FZ33)*BR_rate,2))","v":1400},{"$f":"IF(GA32=\"\",\"\",TRUNC((GA32-GA33)*BR_rate,2))","v":1400},{"$f":"IF(GB32=\"\",\"\",TRUNC((GB32-GB33)*BR_rate,2))","v":1400},null,null,null,null,null,null,null,{"$f":"IF(GJ32=\"\",\"\",TRUNC((GJ32-GJ33)*BR_rate,2))","v":1400},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GV32=\"\",\"\",TRUNC((GV32-GV33)*BR_rate,2))","v":1004},{"$f":"IF(GW32=\"\",\"\",TRUNC((GW32-GW33)*BR_rate,2))","v":1400},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IC32=\"\",\"\",TRUNC((IC32-IC33)*BR_rate,2))","v":223.2},null,null,{"$f":"IF(IF32=\"\",\"\",TRUNC((IF32-IF33)*BR_rate,2))","v":194.4},null,null,null,null,null,{"$f":"IF(IL32=\"\",\"\",TRUNC((IL32-IL33)*BR_rate,2))","v":2000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to INC17","SA Monetary value (2dp) > 0.00"]
[5,{"$f":"IF(INC_C_IND>1,IF(HLOOKUP(INC_C_IND-1,INC_C_RANGE,A35)=\"\",\"\",HLOOKUP(INC_C_IND-1,INC_C_RANGE,A35)),\"\")","v":""},"INC20","Benefit from pre-owned assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1265,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1265,1265,null,null,null,null,null,1265,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[6,{"$f":"IF(INC_C_IND>1,IF(HLOOKUP(INC_C_IND-1,INC_C_RANGE,A36)=\"\",\"\",HLOOKUP(INC_C_IND-1,INC_C_RANGE,A36)),\"\")","v":""},"INC21","Description of income in boxes 17 and 20",null,null,null,null,null,null,null,null,"bee keeper",null,null,"tv extra ","Published articles",null,null,null,null,null,null,null,null,"Examiner fees",null,"bee keeper","bee keeper",null,null,null,"Writing",null,null,null,null,null,"Brewing",null,"Distilling",null,null,null,"accounts",null,null,null,null,null,null,null,null,null,null,"book sales",null,null,null,null,null,null,null,null,null,null,null,"bee keeper","bee keeper","accounts","bee keeper",null,"bee keeper",null,null,"bee keeper",null,null,null,null,null,null,null,null,null,"bee keeper",null,null,null,null,"tv extra ",null,null,"tv extra ",null,null,null,"dancing",null,null,"internet sales","dancing",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"dancing",null,null,null,"Proof reading",null,null,null,null,null,null,null,null,"accounts",null,null,"book sales",null,"dancing",null,null,null,null,null,null,"tv extra ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"dancing",null,"bee keeper","bee keeper",null,"book sales",null,null,null,null,null,"dancing",null,null,null,null,null,null,null,null,null,null,null,null,"accounts","accounts","accounts","accounts",null,null,null,null,null,null,null,"accounts",null,"internet sales","internet sales",null,null,null,null,null,"internet sales",null,null,"dancing","accounts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"pallet furniture",null,null,"leaflet distribution",null,null,null,null,null,"financier",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"extra",null,null,null,null,null,null,null,null,null,null,null,"SA non-empty string"]
[null,null,"Paying into registered pension schemes and overseas pension schemes"]
["row",{"$f":"\"selected \"&REL_A_IND-1","v":"selected 0"},"REL-A",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null,null,"Type"]
[2,{"$f":"IF(REL_A_IND>1,IF(HLOOKUP(REL_A_IND-1,REL_A_RANGE,A39)=\"\",\"\",HLOOKUP(REL_A_IND-1,REL_A_RANGE,A39)),\"\")","v":""},"REL1","Payments to registered pension schemes - basic rate tax relief claimed",3600,null,1000,null,null,null,null,null,null,null,3450,null,null,null,null,null,4200,null,null,3600,null,7200,700,null,null,null,null,null,15000,22500,null,null,null,null,null,null,null,null,2750,null,3205,null,null,null,null,null,null,null,null,null,null,3205,null,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1800,null,14418,null,null,null,null,null,null,3205,1275,null,null,null,null,null,null,3205,3205,3205,1800,null,null,null,null,null,null,null,null,null,1800,null,null,1275,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1800,1800,null,null,null,null,14418,null,null,null,null,null,null,1800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000,null,null,null,null,null,null,4800,null,null,null,null,null,{"$f":"ABS(BR_band-(SSR_band+SBR_band+SIR_band))","v":6608},null,3600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[3,{"$f":"IF(REL_A_IND>1,IF(HLOOKUP(REL_A_IND-1,REL_A_RANGE,A40)=\"\",\"\",HLOOKUP(REL_A_IND-1,REL_A_RANGE,A40)),\"\")","v":""},"REL1.1","total of any 'one off' payments in box 1",1000,null,null,null,null,null,null,null,null,null,450,null,null,null,null,null,null,null,null,null,null,null,500]
[4,{"$f":"IF(REL_A_IND>1,IF(HLOOKUP(REL_A_IND-1,REL_A_RANGE,A41)=\"\",\"\",HLOOKUP(REL_A_IND-1,REL_A_RANGE,A41)),\"\")","v":""},"REL2","Payments to a retirement annuity contract - basic rate tax relief not claimed",null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1700,2500,null,52500,null,null,null,null,960,null,681,null,null,null,null,null,null,null,null,null,10010,681,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,1200,null,null,null,681,null,null,null,null,null,10010,10010,681,681,681,null,null,10010,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10010,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[5,{"$f":"IF(REL_A_IND>1,IF(HLOOKUP(REL_A_IND-1,REL_A_RANGE,A42)=\"\",\"\",HLOOKUP(REL_A_IND-1,REL_A_RANGE,A42)),\"\")","v":""},"REL3","Payments to employer’s scheme not deducted from pay before tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[6,{"$f":"IF(REL_A_IND>1,IF(HLOOKUP(REL_A_IND-1,REL_A_RANGE,A43)=\"\",\"\",HLOOKUP(REL_A_IND-1,REL_A_RANGE,A43)),\"\")","v":""},"REL4","Payments to an overseas pension scheme - eligible for tax relief not deducted from pay before tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,161,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,161,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[null,null,"Charitable giving"]
["row",{"$f":"\"selected \"&REL_B_IND-1","v":"selected 0"},"REL-B",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null,null,"Type"]
[2,{"$f":"IF(REL_B_IND>1,IF(HLOOKUP(REL_B_IND-1,REL_B_RANGE,A46)=\"\",\"\",HLOOKUP(REL_B_IND-1,REL_B_RANGE,A46)),\"\")","v":""},"REL5","Gift Aid payments",null,null,500,null,null,null,null,150,1200,2400,2672,null,2299,null,null,null,null,null,5375,null,null,1700,null,null,null,4145,760,598,null,null,null,978,null,null,null,null,3450,null,null,50,null,null,null,null,null,null,null,null,null,null,null,3450,null,null,2400,null,null,null,null,3450,null,240,null,2400,null,3450,null,null,2400,null,null,null,2400,null,null,null,null,950,null,null,7400,2400,3450,null,null,null,1000,550,null,null,10000,240,240,3450,null,950,1000,null,null,3450,950,null,11000,3450,null,null,null,null,null,3450,null,null,null,null,null,null,null,null,null,null,null,null,21,null,null,null,null,950,null,null,null,null,null,null,null,null,null,12000,null,null,null,5300,null,null,null,null,null,null,null,15000,null,null,null,null,null,null,null,null,null,null,null,16300,null,null,null,null,null,null,null,null,500,null,null,null,null,null,null,24080,null,null,null,null,null,null,null,null,null,null,null,1000,1000,null,null,null,11000,null,240,null,null,null,null,null,2400,null,null,null,null,3450,null,null,null,240,296700,null,null,null,null,null,null,80,null,null,null,null,null,10000,null,20000,null,519,1000,null,5886,1050,41,27650,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,978,null,null,null,null,3450,null,null,null,null,null,null,null,null,null,10000,120000,879,33000,null,null,"SA Monetary value (2dp) > 0.00"]
[3,{"$f":"IF(REL_B_IND>1,IF(HLOOKUP(REL_B_IND-1,REL_B_RANGE,A47)=\"\",\"\",HLOOKUP(REL_B_IND-1,REL_B_RANGE,A47)),\"\")","v":""},"REL6","Total of any ‘one-off’ payments in box 5",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4500,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,50,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,3000,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,3000,null,null,null,3000,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,100000,null,30000,null,"If present, must be less than or equal to REL5","SA Monetary value (2dp) > 0.00"]
[4,"","REL7","Gift Aid payments treated as made in PY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,300,null,null,null,null,null,null,null,null,100,null,null,null,null,null,null,null,null,300,100,null,null,null,300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to REL5","SA Monetary value (2dp) > 0.00"]
[5,"","REL8","Gift Aid payments treated as made in CY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,200,null,null,null,null,null,null,null,null,null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,200,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[6,"","REL9","Qualifying shares or securities gifted to charity",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2145,null,null,null,null,null,null,null,null,null,null,null,null,null,2370,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2145,2145,null,null,null,null,null,null,null,null,400912,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2145,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2145,null,null,null,null,null,null,null,null,null,null,null,null,null,240000,null,null,null,179999,null,null,null,null,null,256421,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[7,"","REL10","Qualifying land and buildings gifted to charity",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19590,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34750,null,null,null,null,null,null,null,null,null,null,null,29980,null,null,null,null,null,null,null,null,null,null,null,null,29980,null,null,null,null,null,null,null,null,null,null,null,null,null,29980,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16965,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73658,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[8,"","REL11","Value of qualifying investments gifted to non-UK\ncharities in boxes 9 and 10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If REL11 is greater than zero, REL11 must be less than or equal to REL9 + REL10","Monetary value (2dp) >= 0.00"]
[9,"","REL12","Gift Aid payments to non-UK charities in box 5",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If REL12 is greater than zero, REL12 must be less than or equal to REL5","Monetary value (2dp) >= 0.00"]
[null,null,"Blind Person’s Allowance"]
["row",{"$f":"\"selected \"&REL_C_IND-1","v":"selected 0"},"REL-C",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null,null,"Type"]
[2,{"$f":"IF(REL_C_IND>1,IF(HLOOKUP(REL_C_IND-1,REL_C_RANGE,A56)=\"\",\"\",HLOOKUP(REL_C_IND-1,REL_C_RANGE,A56)),\"\")","v":""},"REL13","Registered blind, or severely sight impaired",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[3,{"$f":"IF(REL_C_IND>1,IF(HLOOKUP(REL_C_IND-1,REL_C_RANGE,A57)=\"\",\"\",HLOOKUP(REL_C_IND-1,REL_C_RANGE,A57)),\"\")","v":""},"REL14","Name of the local authority or other register",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Edinburgh",null,null,"Inverness",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Liverpool",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Liverpool",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Liverpool",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Liverpool",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Liverpool",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Liverpool",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA non-empty string"]
[4,{"$f":"IF(REL_C_IND>1,IF(HLOOKUP(REL_C_IND-1,REL_C_RANGE,A58)=\"\",\"\",HLOOKUP(REL_C_IND-1,REL_C_RANGE,A58)),\"\")","v":""},"REL15","If you want your spouse’s, or civil partner’s, surplus allowance, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[5,{"$f":"IF(REL_C_IND>1,IF(HLOOKUP(REL_C_IND-1,REL_C_RANGE,A59)=\"\",\"\",HLOOKUP(REL_C_IND-1,REL_C_RANGE,A59)),\"\")","v":""},"REL16","If you want your spouse, or civil partner, to have your surplus allowance, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[null,null,"Student Loan repayments",null,"N.B. SLR2 amounts relate to EMP amounts e.g. EMP=1 relates to SLR=1 (up to EMP=11 & SLR=11)"]
["row",{"$f":"\"selected \"&SLR_ind-1","v":"selected 0"},"SLR",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null,null,"Type"]
[2,{"$f":"IF(SLR_ind>1,IF(HLOOKUP(SLR_ind-1,SLR_RANGE,A62)=\"\",\"\",HLOOKUP(SLR_ind-1,SLR_RANGE,A62)),\"\")","v":""},"SLR1","Notification repayment of Student Loan began",null,null,null,"Y",null,null,null,null,"Y",null,null,null,null,"Y","Y",null,"Y",null,null,null,"Y",null,null,null,null,null,null,null,"Y",null,"Y","Y","Y",null,null,null,null,null,null,null,"Y",null,null,"Y",null,null,null,null,null,null,"Y",null,"Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,"Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y",null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[3,{"$f":"IF(SLR_ind>1,IF(HLOOKUP(SLR_ind-1,SLR_RANGE,A63)=\"\",\"\",HLOOKUP(SLR_ind-1,SLR_RANGE,A63)),\"\")","v":""},"SLRPT","Student Loan Plan Type (N.B. BOX NOT ON RETURN)",null,null,null,"02",null,null,null,null,"01",null,null,null,null,"02","01",null,null,null,null,null,null,null,null,null,null,null,null,null,"02",null,"04","04","04",null,null,null,null,null,null,null,"01",null,null,"01",null,null,null,null,null,null,"02",null,"02","01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"02",null,null,null,null,null,null,null,null,null,null,"01","04",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"01","01",null,null,null,null,null,null,null,null,null,null,"01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"01",null,null,null,"04",null,null,null,null,null,null,null,null,null,null,null,null,null,"01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Edinburgh",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"01",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA string"]
[4,{"$f":"IF(SLR_ind>1,IF(HLOOKUP(SLR_ind-1,SLR_RANGE,A64)=\"\",\"\",HLOOKUP(SLR_ind-1,SLR_RANGE,A64)),\"\")","v":""},"PGLRPT","Post Graduate Loan Plan Type (N.B. BOX NOT ON RETURN)",null,null,null,"03",null,null,null,null,"03",null,null,null,null,null,null,null,"03",null,null,null,"03",null,null,null,null,null,null,null,"03",null,null,null,"03",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"03","03",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"03",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N"]
[5,{"$f":"IF(SLR_ind>1,IF(HLOOKUP(SLR_ind-1,SLR_RANGE,A65)=\"\",\"\",HLOOKUP(SLR_ind-1,SLR_RANGE,A65)),\"\")","v":""},"SLR2","Enter the amount deducted (U)",null,null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit2)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit2)*Sloan_rate))","v":0},null,null,null,null,0,null,null,null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit2)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit2)*Sloan_rate))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit2)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit2)*Sloan_rate))","v":0},null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit4)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit4)*Sloan_rate))","v":0},{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit4)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit4)*Sloan_rate))","v":0},{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit4)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit4)*Sloan_rate))","v":0},null,null,null,null,null,null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit1)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit1)*Sloan_rate))","v":0},null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit1)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit1)*Sloan_rate))","v":0},null,null,null,null,null,null,null,null,0,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit1)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit1)*Sloan_rate))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit2)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit2)*Sloan_rate))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit1)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit1)*Sloan_rate))","v":0},{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit4)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit4)*Sloan_rate))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit1)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit1)*Sloan_rate))","v":0},{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit1)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit1)*Sloan_rate))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit1)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit1)*Sloan_rate))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3279,null,null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit4)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit4)*Sloan_rate))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-SL_limit1)*Sloan_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-SL_limit1)*Sloan_rate))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[6,{"$f":"IF(SLR_ind>1,IF(HLOOKUP(SLR_ind-1,SLR_RANGE,A66)=\"\",\"\",HLOOKUP(SLR_ind-1,SLR_RANGE,A66)),\"\")","v":""},"SLR3","Enter the amount deducted (P)",null,null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-PGL_limit)*PGL_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-PGL_limit)*PGL_rate))","v":0},null,null,null,null,0,null,null,null,null,null,null,null,{"$f":"IF('C2'!$U3=\"\",0,MAX(0,('C2'!$U3-PGL_limit)*PGL_rate))+IF('C2'!$U28=\"\",0,MAX(0,('C2'!$U28-PGL_limit)*PGL_rate))","v":4590.24},null,null,null,null,null,null,null,null,null,null,null,7726.62,null,null,null,{"$f":"IF('C2'!$B3=\"\",0,MAX(0,('C2'!$B3-PGL_limit)*PGL_rate))+IF('C2'!$B28=\"\",0,MAX(0,('C2'!$B28-PGL_limit)*PGL_rate))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,270,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[null,null,"High Income Child Benefit Charge"]
["row",{"$f":"\"selected \"&CBC_Ind-1","v":"selected 0"},"CBC",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null,null,"Type"]
[2,{"$f":"IF(CBC_Ind>1,IF(HLOOKUP(CBC_Ind-1,CBC_RANGE,A69)=\"\",\"\",HLOOKUP(CBC_Ind-1,CBC_RANGE,A69)),\"\")","v":""},"CBC1","total amount of Child Benefit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,5000,1197,4539,4539,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2976,null,null,null,null,null,null,null,null,2501,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1988,null,null,null,null,"Monetary value (2dp) >= 0.00"]
[3,{"$f":"IF(CBC_Ind>1,IF(HLOOKUP(CBC_Ind-1,CBC_RANGE,A70)=\"\",\"\",HLOOKUP(CBC_Ind-1,CBC_RANGE,A70)),\"\")","v":""},"CBC2","number of children",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,3,1,3,3,null,null,null,null,3,null,null,null,null,null,null,null,null,null,null,null,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,null,null,null,null,null,null,null,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,"a) CBC2 must not exceed 99\nb) If CBC2 present and greater than zero, then CBC1 must be present.","Integer value >= 0"]
[4,{"$f":"IF(CBC_Ind>1,IF(HLOOKUP(CBC_Ind-1,CBC_RANGE,A71)=\"\",\"\",HLOOKUP(CBC_Ind-1,CBC_RANGE,A71)),\"\")","v":""},"CBC3","date stopped getting Child Benefit payments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"15/03/\"&Tax_year_end","v":"15/03/2025"},{"$f":"\"15/03/\"&Tax_year_end","v":"15/03/2025"},null,null,null,null,null,null,null,{"$f":"\"15/03/\"&Tax_year_end","v":"15/03/2025"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"15/03/\"&Tax_year_end","v":"15/03/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) must be a valid date DDMMYYYY\nb) must be within the return year\nc) if present CBC1 & CBC2 must be present","SA MTR date"]
[]
[null,null,"Transfer of Married Allowance"]
["row",{"$f":"\"selected \"&MAT_Ind-1","v":"selected 0"},"MAT",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null,null,"Type"]
[2,{"$f":"IF(MAT_Ind>1,IF(HLOOKUP(MAT_Ind-1,MAT_RANGE,A75)=\"\",\"\",HLOOKUP(MAT_Ind-1,MAT_RANGE,A75)),\"\")","v":""},"MAT1-5","MAT1-5 completed (N.B. BOX NOT ON RETURN)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[3,"","MAT1","spouse or civil partner's first name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dave",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Matt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Matt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Matt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA non-empty string"]
[4,"","MAT2","spouse or civil partner's last name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Munnsarena",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Barbarena",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Barbarena",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Barbarena",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA non-empty string"]
[5,"","MAT3","spouse or civil partner's NINo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AA999999A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AA999999A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AA999999A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AA999999A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) Must be in format AA999999A or AA999999 or 99A99999","SA string"]
[6,"","MAT4","spouse or civil partner's DoB",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"29/03/\"&Tax_year_end-50","v":"29/03/1975"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"29/03/\"&Tax_year_end-50","v":"29/03/1975"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"29/03/\"&Tax_year_end-50","v":"29/03/1975"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"29/03/\"&Tax_year_end-50","v":"29/03/1975"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) Must be a valid date DDMMYYYY","SA MTR date"]
[7,"","MAT5","Date of marriage or civil partnership",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"12/03/\"&Tax_year_end-27","v":"12/03/1998"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"12/03/\"&Tax_year_end-27","v":"12/03/1998"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"12/03/\"&Tax_year_end-27","v":"12/03/1998"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"12/03/\"&Tax_year_end-27","v":"12/03/1998"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If any of MAT1, MAT2, MAT3, MAT4 or MAT5 are present then all must be present.\nb) Must be a valid date DDMMYYYY\nc) If present must be a date in the return year or before the return year","SA MTR date"]
[8,"","MAT_OUT","[Digital Claim for MAT to spouse/civil partner]","Y",null,"N",null,"N","Y",null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,"Y",null,"N","N","N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,"Y","Y","N",null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[9,"","MAT_IN","[Digital Claim for MAT from spouse/civil partner]",null,"Y","Y",null,"Y",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,"Y",null,null,"N",null,"Y","Y","Y",null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,"N","N","Y",null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[null,null,"Finishing your tax return"]
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[3,"N","FIN2"]
[4,"N","FIN3"]
[5,null,"FIN4"]
[6,null,"FIN5"]
[7,null,"FIN6"]
[8,null,"FIN7"]
[9,null,"FIN8"]
[10,"N","FIN9"]
[11,"N","FIN10"]
[12,"N","FIN11"]
[13,null,"FIN12"]
[14,null,"FIN13"]
[15,null,"FIN14"]
[16,null,"FIN15"]
[17,null,"FIN16"]
[18,null,"FIN17"]
[19,null,"FIN18"]
[20,"Andrea Gail","FIN19"]
[21,null,"FIN20"]
[22,null,"FIN21"]
[23,"Y","FIN22"]
[24,null,"FIN23"]
[25,null,"FIN24"]
[26,null,"FIN25"]
[27,null,"FIN26"]

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[null,null,"Interest Gilt edged, UK Securities"]
["row","selected","AOI-A",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation"]
[2,{"$f":"IF(AOI_A_IND>1,IF(HLOOKUP(AOI_A_IND-1,AOI_A_RANGE,A4)=\"\",\"\",HLOOKUP(AOI_A_IND-1,AOI_A_RANGE,A4)),\"\")","v":""},"AOI1","Gilt etc interest after tax taken off",{"$f":"E6-E5","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD6-BD5","v":4139.3100000000004},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BU6-BU5","v":421.2},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CI6-CI5","v":4139.3100000000004},null,null,null,null,null,null,null,null,null,null,null,{"$f":"CU6-CU5","v":768},{"$f":"CV6-CV5","v":768},{"$f":"CW6-CW5","v":4139.3100000000004},{"$f":"CX6-CX5","v":421.2},null,null,null,null,null,null,null,null,null,{"$f":"DH6-DH5","v":4139.3100000000004},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GL6-GL5","v":4139.3100000000004},{"$f":"GM6-GM5","v":4139.3100000000004},null,null,null,null,null,null,{"$f":"GT6-GT5","v":768},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[3,{"$f":"IF(AOI_A_IND>1,IF(HLOOKUP(AOI_A_IND-1,AOI_A_RANGE,A5)=\"\",\"\",HLOOKUP(AOI_A_IND-1,AOI_A_RANGE,A5)),\"\")","v":""},"AOI2","Tax taken off",{"$f":"E6*BR_rate","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TRUNC(BD6*BR_rate+0.009,2)","v":1034.83},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BU6*BR_rate","v":105.30000000000001},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TRUNC(CI6*BR_rate+0.009,2)","v":1034.83},null,null,null,null,null,null,null,null,null,null,null,{"$f":"TRUNC(CU6*BR_rate+0.009,2)","v":192},{"$f":"TRUNC(CV6*BR_rate+0.009,2)","v":192},{"$f":"TRUNC(CW6*BR_rate+0.009,2)","v":1034.83},{"$f":"TRUNC(CX6*BR_rate+0.009,2)","v":105.3},null,null,null,null,null,null,null,null,null,{"$f":"TRUNC(DH6*BR_rate+0.009,2)","v":1034.83},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TRUNC(GL6*BR_rate+0.009,2)","v":1034.83},{"$f":"TRUNC(GM6*BR_rate+0.009,2)","v":1034.83},null,null,null,null,null,null,{"$f":"TRUNC(GT6*BR_rate+0.009,2)","v":192},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0]
[4,{"$f":"IF(AOI_A_IND>1,IF(HLOOKUP(AOI_A_IND-1,AOI_A_RANGE,A6)=\"\",\"\",HLOOKUP(AOI_A_IND-1,AOI_A_RANGE,A6)),\"\")","v":""},"AOI3","Gross amount before tax",0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5174.1400000000003,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,526.5,null,null,null,null,null,null,null,null,null,null,null,null,null,5174.1400000000003,null,null,null,null,null,null,null,null,null,null,null,960,960,5174.1400000000003,526.5,null,null,null,null,null,null,null,null,null,5174.1400000000003,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5174.1400000000003,5174.1400000000003,null,null,null,null,null,null,960,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85023,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4608,null,1364]
[]
[null,null,"Life Insurance Gains"]
["row","selected","AOI-B",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273]
[2,{"$f":"IF(AOI_B_IND>1,IF(HLOOKUP(AOI_B_IND-1,AOI_B_RANGE,A10)=\"\",\"\",HLOOKUP(AOI_B_IND-1,AOI_B_RANGE,A10)),\"\")","v":""},"AOI4","UK life insurance policy etc gains on which tax was treated as paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,120000,null,null,null,5800,null,null,null,null,null,null,10000,null,null,1200,43250,null,null,null,10000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4213,null,null,null,null,null,null,4213,null,null,null,null,null,null,null,null,null,120000,null,null,null,250,null,null,10000,null,null,5800,4213,10000,null,95000,null,null,null,null,null,null,null,120000,132000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4213,null,null,null,null,null,null,null,null,null,10000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100000,175000,null,null,null,null,120000,10000,null,null,null,135000,null,null,null,null,null,null,null,null,null,10000,null,null,null,null,null,null,null,null,null,null,null,null,null,5800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BR_band+19867","v":57567},null,null,null,null,null,null,null,null,10000,null,null,null,null,null,null,null,28777,null,null,null,null,null,null,null,null,null,null,null,null,null,null,110000]
[3,"","AOI5","Number of years the policy has been held or since the last gain",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,2,null,null,null,null,null,null,4,null,null,1,20,null,null,null,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,null,2,null,null,null,4,null,null,4,null,null,2,4,4,null,2,null,null,null,null,null,null,null,3,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,1,null,null,null,null,2,4,null,null,null,3,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,null,null,null,"Note: See 'cross-schedules' tab. If Box 1A present, boxes AOI5, AOI7, AOI9 and FOR44 must be absent"]
[4,"","AOI6","UK life insurance policy etc gains where no tax was treated as paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5715,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5715,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5715,null,10000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000]
[5,"","AOI7","Number of years the policy has been held or since the last gain",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Note: See 'cross-schedules' tab. If Box 1A present, boxes AOI5, AOI7, AOI9 and FOR44 must be absent"]
[6,"","AOI8","UK life insurance policy etc gains from voided ISAs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28777]
[7,"","AOI9","Number of years the policy was held",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Note: See 'cross-schedules' tab. If Box 1A present, boxes AOI5, AOI7, AOI9 and FOR44 must be absent"]
[8,"","AOI10","Tax taken off box 8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"DC14*BR_rate","v":400},null,null,null,{"$f":"DG14*BR_rate","v":400},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GJ14*BR_rate","v":400},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IR14*BR_rate","v":5755.4000000000005}]
[9,"","AOI11","Deficiency relief",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14755,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33000,33000,null,null,null,null,null,33000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33000,33000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14755,14755,14755]
[]
[null,null,"Stock divs  and non qualifying distributions"]
["row","selected","AOI-C",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273]
[2,{"$f":"IF(AOI_C_IND>1,IF(HLOOKUP(AOI_C_IND-1,AOI_C_RANGE,A21)=\"\",\"\",HLOOKUP(AOI_C_IND-1,AOI_C_RANGE,A21)),\"\")","v":""},"AOI12","Stock dividends",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,817,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3065.99,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,490.5,208,490.5,null,null,null,null,817,null,null,null,null,null,null,490.5,490.5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3065.99,null,null,null,null,null,null,null,null,null,null,null,null,null,3065.99,null,817,null,null,null,null,null,null,null,null,null,null,3065.99,null,3065.99,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,490.5]
[3,{"$f":"IF(AOI_C_IND>1,IF(HLOOKUP(AOI_C_IND-1,AOI_C_RANGE,A22)=\"\",\"\",HLOOKUP(AOI_C_IND-1,AOI_C_RANGE,A22)),\"\")","v":""},"AOI13","Non-qualifying distributions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,276,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,276,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,118,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11977,null,null,null,null,null,null,null,null,null,null,null,null,null,null,276,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,131003]
[4,{"$f":"IF(AOI_C_IND>1,IF(HLOOKUP(AOI_C_IND-1,AOI_C_RANGE,A23)=\"\",\"\",HLOOKUP(AOI_C_IND-1,AOI_C_RANGE,A23)),\"\")","v":""},"AOI13.1","Close company loans written off or released",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2739,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39700]
[5,{"$f":"IF(AOI_C_IND>1,IF(HLOOKUP(AOI_C_IND-1,AOI_C_RANGE,A24)=\"\",\"\",HLOOKUP(AOI_C_IND-1,AOI_C_RANGE,A24)),\"\")","v":""},"AOI14","The amount of post-cessation or other business receipts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,750]
[6,{"$f":"IF(AOI_C_IND>1,IF(HLOOKUP(AOI_C_IND-1,AOI_C_RANGE,A25)=\"\",\"\",HLOOKUP(AOI_C_IND-1,AOI_C_RANGE,A25)),\"\")","v":""},"AOI15","Tax year income to be taxed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2020-21",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2020-21",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If AOI14 present then AOI15 must also be present.\nB) If AOI15 present then AOI14 must also be present"]
[]
[null,null,"Share schemes"]
["row","selected","ASE-A",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273]
[2,{"$f":"IF(ASE_A_IND>1,IF(HLOOKUP(ASE_A_IND-1,ASE_A_RANGE,A29)=\"\",\"\",HLOOKUP(ASE_A_IND-1,ASE_A_RANGE,A29)),\"\")","v":""},"ASE1","Share schemes – the taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3020,null,null,6250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3020,null,null,null,null,null,null,null,2275,null,null,null,2275,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6250]
[null,null,"ASE2","Box 2 is not in use"]
[null,null,"Lump Sums"]
["row","selected","ASE-B",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273]
[2,{"$f":"IF(ASE_B_IND>1,IF(HLOOKUP(ASE_B_IND-1,ASE_B_RANGE,A33)=\"\",\"\",HLOOKUP(ASE_B_IND-1,ASE_B_RANGE,A33)),\"\")","v":""},"ASE3","Taxable lump sums and certain income after the end of your job",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24850]
[3,"","ASE4","Lump sums or benefits received from an Employer Financed Retirement Benefits Scheme excluding pensions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2200]
[4,"","ASE5","Redundancy, other lump sums and compensation payments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15000,7000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15000,null,3982,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72055,61601,128750,77100,13666,74710,210910,null,7700,null,120000,19898,1000,37700,89210,79900,18659,197700,100,100,10000,15000,10000,73100,null,98038,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000]
[5,"","ASE6","Tax taken off boxes 3 to 5",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(BD33+BD34+BD35)*BR_rate","v":3000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(DF33+DF34+DF35)*BR_rate","v":3000},null,null,null,null,null,{"$f":"(DL33+DL34+DL35)*BR_rate","v":440},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(FA33+FA34+FA35)*BR_rate","v":3000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(FR33+FR34+FR35)*BR_rate","v":3000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(HP33+HP34+HP35)*BR_rate","v":14411},12320.2,25750,15420,2733.2000000000003,14942,42182,null,{"$f":"(HX33+HX34+HX35)*BR_rate","v":1540},null,{"$f":"(HZ33+HZ34+HZ35)*BR_rate","v":24000},3979.6000000000004,200,7540,17842,null,3731.8,39540,20,20,2000,3000,2000,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(JE33+JE34+JE35)*BR_rate","v":4970}]
[6,"","ASE7","f you have left box 6 blank because the tax is included in box 2 on the ‘Employment’ page, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Must be N if there is an entry greater than zero in box ASE6"]
[7,"","ASE8","Exemptions for amounts entered in box 4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,300]
[8,"","ASE9","Compensation and lump sums up to £30,000 exemption",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7560,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7560,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7560,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7560,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to £30,000"]
[9,"","ASE10","Disability and foreign service deduction"]
[]
[null,null,"Other deductions"]
["row","selected","ASE-C",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273]
[2,{"$f":"IF(ASE_C_IND>1,IF(HLOOKUP(ASE_C_IND-1,ASE_C_RANGE,A44)=\"\",\"\",HLOOKUP(ASE_C_IND-1,ASE_C_RANGE,A44)),\"\")","v":""},"ASE11","Seafarers’ Earnings Deduction",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2187]
[3,{"$f":"IF(ASE_C_IND>1,IF(HLOOKUP(ASE_C_IND-1,ASE_C_RANGE,A45)=\"\",\"\",HLOOKUP(ASE_C_IND-1,ASE_C_RANGE,A45)),\"\")","v":""},"ASE12","Foreign earnings not taxable in the UK",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,452916,452916,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,180325,null,null,null,null,null,null,null,129778]
[4,{"$f":"IF(ASE_C_IND>1,IF(HLOOKUP(ASE_C_IND-1,ASE_C_RANGE,A46)=\"\",\"\",HLOOKUP(ASE_C_IND-1,ASE_C_RANGE,A46)),\"\")","v":""},"ASE13","Foreign tax for which tax credit relief not claimed"]
[5,{"$f":"IF(ASE_C_IND>1,IF(HLOOKUP(ASE_C_IND-1,ASE_C_RANGE,A47)=\"\",\"\",HLOOKUP(ASE_C_IND-1,ASE_C_RANGE,A47)),\"\")","v":""},"ASE14","Exempt employers’ contributions to an overseas pension scheme"]
[6,{"$f":"IF(ASE_C_IND>1,IF(HLOOKUP(ASE_C_IND-1,ASE_C_RANGE,A48)=\"\",\"\",HLOOKUP(ASE_C_IND-1,ASE_C_RANGE,A48)),\"\")","v":""},"ASE15","UK patent royalty payments made",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600]
[null,null,"Other tax reliefs"]
["row",{"$f":"\"selected \"&AOR_IND-1","v":"selected 0"},"AOR",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273]
[2,{"$f":"IF(AOR_IND>1,IF(HLOOKUP(AOR_IND-1,AOR_RANGE,A51)=\"\",\"\",HLOOKUP(AOR_IND-1,AOR_RANGE,A51)),\"\")","v":""},"AOR1","Subscriptions for Venture Capital Trust shares",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,91000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23998,null,null,null,null,null,null,23998,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20000,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to £200,000"]
[3,{"$f":"IF(AOR_IND>1,IF(HLOOKUP(AOR_IND-1,AOR_RANGE,A52)=\"\",\"\",HLOOKUP(AOR_IND-1,AOR_RANGE,A52)),\"\")","v":""},"AOR2","Subscriptions for shares under the Enterprise Investment Scheme",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11000,null,null,null,null,null,null,null,null,null,null,null,null,null,10000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2440,null,null,null,null,null,13000,null,null,null,null,null,null,13000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,63376,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to £1,000,000"]
[4,"","AOR3","Community Investment Tax Relief",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7384]
[5,"","AOR4","Annual payments made",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,470,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,470,470,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9000]
[6,"","AOR5","Qualifying loan interest payable in the year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,228,null,null,null,null,{"$f":"P_A+3100","v":15670},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53000,2360,null,null,null,null,null,2360,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,228,null,null,null,null,null,null,2360,2360,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49080,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2360,null,null,null,null,60000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,355,null,null,null,null,null,null,null,4225,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Consider OTRSA validation"]
[7,"","AOR6","Post-cessation trade relief and certain other losses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1295,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1295]
[8,"","AOR6.1","Pre-incorporation losses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51280,null,null,null,null,null,null,null,null,null,null,null,null,25600]
[9,"","AOR7",{"$f":"\"Maintenance payments (maximum \"&DOLLAR(SMP,0)&\")\"","v":"Maintenance payments (maximum £4,280)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1820,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1820,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to £3,360"]
[10,"","AOR8","Payments to a trade union etc. for death benefits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,88,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,88,88,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to £100"]
[11,"","AOR9","Relief claimed on a qualifying distribution on the redemption of bonus shares or securities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20000,12000]
[12,"","AOR10","Subscriptions for shares under the Seed Enterprise Investment Scheme",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16632,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to £100,000"]
[13,{"$f":"IF(AOR_IND>1,IF(HLOOKUP(AOR_IND-1,AOR_RANGE,A62)=\"\",\"\",HLOOKUP(AOR_IND-1,AOR_RANGE,A62)),\"\")","v":""},"AOR12","Loan Interest from investments relief",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000]
[null,null,null,"MCA Control data"]
["row",{"$f":"\"selected \"&MCA_IND-1","v":"selected 0"},null,null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273]
[2,{"$f":"IF(MCA_IND>1,IF(HLOOKUP(MCA_IND-1,MCA_CONTROL_RANGE,A75)=\"\",\"\",HLOOKUP(MCA_IND-1,MCA_CONTROL_RANGE,A75)),\"\")","v":""},null,"MCA claim",null,null,null,null,null,null,2,2,null,null,null,null,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,3,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,2,2,2,2,null,2,2,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,2,2,2,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,2,2,3]
[3,"",null,{"$f":"data!B196&\" = \"&data!C196","v":"1 = 1) Not Claimed"},{"$f":"data!B197&\" = \"&data!C197","v":"2 = 2) husband / higher income partner (box 1 present)"},null,null,null,{"$f":"data!B198&\" = \"&data!C198","v":"3 = 3) wife / lower income partner (box 8 present)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"data!B197&\" = \"&data!C197","v":"2 = 2) husband / higher income partner (box 1 present)"},null,null,null,null,{"$f":"data!B198&\" = \"&data!C198","v":"3 = 3) wife / lower income partner (box 8 present)"}]
[4,"",null,"Wife age ind",null,null,null,null,null,null,1,1,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,2,2,2,2,null,1,1,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,1,2,1,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,2,2,2]
[5,"",null,{"$f":"data!B196&\" = \"&\"Before 6/4/\"&MCA_year","v":"1 = Before 6/4/1935"},null,null,{"$f":"data!B194&\" = \"&\"After 5/4/\"&MCA_year&\" or not present\"","v":"2 = After 5/4/1935 or not present"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"data!B194&\" = \"&\"After 5/4/\"&MCA_year&\" or not present\"","v":"2 = After 5/4/1935 or not present"}]
[6,"",null,"alloc to wife",null,null,null,null,null,null,1,1,null,null,null,null,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,1,1,1,1,null,1,1,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,1,2,1,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,2,3,3]
[7,"",null,"1 = None to spouse/partner",null,null,"2 = 50% to spouse/partner (3 or 6)",null,null,"3 = All to spouse/partner (4 or 7)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2 = 50% to spouse/partner (3 or 6)",null,null,"3 = All to spouse/partner (4 or 7)"]
[8,"",null,"months married",null,null,null,null,null,null,10,2,null,null,null,null,5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,1,1,1,1,null,2,2,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,1,1,2,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,1,5]
[null,null,null,{"$f":"\"1 = \"&'allowances (c14c15)'!C105","v":"1 = Before 6 May 2024 (or no date entered)"},null,null,null,{"$f":"\"Whole months since 6/4/\"&Tax_year_start&\" + 1\"","v":"Whole months since 6/4/2024 + 1"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Whole months since 6/4/\"&Tax_year_start&\" + 1\"","v":"Whole months since 6/4/2024 + 1"}]
[null,null,"Married Couple’s Allowance"]
["row",{"$f":"\"selected \"&MCA_IND-1","v":"selected 0"},"MCA",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273]
[2,{"$f":"IF(MCA_IND>1,IF(HLOOKUP(MCA_IND-1,MCA_RANGE,A75)=\"\",\"\",HLOOKUP(MCA_IND-1,MCA_RANGE,A75)),\"\")","v":""},"MCA1","Your spouse’s or civil partner’s full name",null,null,null,null,null,null,"Brenda","Jean",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Joan",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Jean",null,null,null,null,null,null,null,null,null,"Jean",null,null,null,null,null,null,null,"Julie","Julie","Julie","Julie",null,"Jean",null,null,null,null,"Jean",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Julie",null,null,null,"Steve","Jenny","Jean","Liz",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Jean",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Julie","Jenny","Liz",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If MAT1 present MCA1 must be absent "]
[3,{"$f":"IF(MCA_IND>1,IF(HLOOKUP(MCA_IND-1,MCA_RANGE,A76)=\"\",\"\",HLOOKUP(MCA_IND-1,MCA_RANGE,A76)),\"\")","v":""},"MCA2","Their date of birth if older than you",null,null,null,null,null,null,{"$f":"\"01/12/\"&MCA_year-3","v":"01/12/1932"},{"$f":"\"10/09/\"&MCA_year-1","v":"10/09/1934"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1927-02-03",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"10/09/\"&MCA_year-1","v":"10/09/1934"},null,null,null,null,null,null,null,null,null,{"$f":"\"10/09/\"&MCA_year-1","v":"10/09/1934"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"10/09/\"&MCA_year-1","v":"10/09/1934"},null,null,null,null,{"$f":"\"10/09/\"&MCA_year-1","v":"10/09/1934"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"01/07/\"&MCA_year-5","v":"01/07/1930"},null,{"$f":"\"10/09/\"&MCA_year-1","v":"10/09/1934"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"10/09/\"&MCA_year-1","v":"10/09/1934"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be before 06/04/1935"]
[4,"","MCA3","If you have already agreed that half the minimum allowance is to go to your spouse or civil partner, put ‘X’ in the box",null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N","N","N","N",null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,"N","Y","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","Y","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If 'Y' MCA1 must be present"]
[5,"","MCA4","If you have already agreed that all of the minimum allowance is to go to your spouse or civil partner, put ‘X’ in the box",null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N","N","N","N",null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,"N","N","N","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If 'Y' MCA3 must be 'N'.\nb) If 'Y' MCA1 must be present"]
[6,"","MCA5",{"$f":"\"If, in the year to 5 April \"&Tax_year_end&\", you lived with any previous spouse or civil partner, enter their date of birth\"","v":"If, in the year to 5 April 2025, you lived with any previous spouse or civil partner, enter their date of birth"}]
[7,"","MCA6","If you have already agreed that half of the minimum allowance is to be given to you, put ‘X’ in the box",null,null,null,null,null,null,"N","N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N","N","N","N",null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,"N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If MCA1 present MCA6 must be 'N'"]
[8,"","MCA7","If you have already agreed that all of the minimum allowance is to be given to you, put ‘X’ in the box",null,null,null,null,null,null,"N","N",null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N","N","N","N",null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,"N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If 'Y' MCA3 must be 'N'.\nb) If MCA1 present MCA7 must be 'N'"]
[9,"","MCA8","Your spouse’s or civil partner’s full name",null,null,null,null,null,null,null,null,null,null,null,null,"Fred",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fred",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fred",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If MCA6 or MCA7 equals Y, MCA8 must be present.\nb) If MCA8 is present, one of MCA6 or MCA7 must be Y\nc) If MAT1 present MCA8 must be absent                        "]
[10,"","MCA9",{"$f":"\"If you were married or formed a civil partnership after 5 April \"&Tax_year_start&\", enter the date of marriage or civil partnership DD MM YYYY\"","v":"If you were married or formed a civil partnership after 5 April 2024, enter the date of marriage or civil partnership DD MM YYYY"},null,null,null,null,null,null,{"$f":"\"22/01/\"&Tax_year_end","v":"22/01/2025"},{"$f":"\"05/06/\"&Tax_year_start","v":"05/06/2024"},null,null,null,null,{"$f":"\"04/09/\"&Tax_year_start","v":"04/09/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/06/\"&Tax_year_start","v":"05/06/2024"},null,null,null,null,null,null,null,null,null,{"$f":"\"05/06/\"&Tax_year_start","v":"05/06/2024"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/06/\"&Tax_year_start","v":"05/06/2024"},null,null,null,null,{"$f":"\"05/06/\"&Tax_year_start","v":"05/06/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/06/\"&Tax_year_start","v":"05/06/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/06/\"&Tax_year_start","v":"05/06/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"04/09/\"&Tax_year_start","v":"04/09/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) Must be a date in the return year.\nb) If present either MCA1 or MCA8 must be present."]
[11,"","MCA10","If you want to have your spouse’s or civil partner’s surplus allowance, put ‘X’ in the box",null,null,null,null,null,null,"N","N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N","N","N","N",null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,"N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N","N"]
[12,"","MCA11","If you want your spouse or civil partner to have your surplus allowance, put ‘X’ in the box",null,null,null,null,null,null,"N","N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N","N","N","N",null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,"N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Either Boxes MCA1 to MCA5 and, if appropriate MCA9, MCA10 or MCA11 should be completed \nor boxes MCA6 to MCA8 and, if appropriate MCA9, MCA10 or MCA11 should be completed"]
[null,null,"Other information"]
["row","selected","AIL",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273]
[2,{"$f":"IF(AIL_IND>1,IF(HLOOKUP(AIL_IND-1,AIL_RANGE,A88)=\"\",\"\",HLOOKUP(AIL_IND-1,AIL_RANGE,A88)),\"\")","v":""},"AIL1",{"$f":"\"Earlier years’ losses – which can be set against certain other income in \"&tax_year","v":"Earlier years’ losses – which can be set against certain other income in 2024-25"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,200]
[3,"","AIL2","Total unused losses carried forward"]
[4,"","AIL3",{"$f":"\"Relief now for \"&next_year&\" trade losses or certain capital losses\"","v":"Relief now for 2025-26 trade losses or certain capital losses"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1600]
[5,"","AIL4","Enter the amount of relief shown in box 3 which is not subject to the limit on Income Tax reliefs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present AIL4 cannot exceed AIL3"]
[6,"","AIL5",{"$f":"\"Tax year for which you are claiming relief in box 3, for example, \"&last_year&\" YYYY YY\"","v":"Tax year for which you are claiming relief in box 3, for example, 2023-24 YYYY YY"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2019-20",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Must be a valid pair of consecutive years in the format YYYY YY"]
[7,"","AIL6","Amount of payroll giving",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000]
[8,"","AIL7","Value of pension benefits in excess of your Available Lifetime Allowance, taken by you as a lump sum"]
[9,"","AIL8","Value of pension benefits in excess of your Available Lifetime Allowance, not taken as a lump sum"]
[10,"","AIL9","Lifetime Allowance tax paid by your pension scheme"]
[11,"","AIL10","Amount saved towards your pension, in the period covered by this tax return, in excess of the Annual Allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1415,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23000,15000,15000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,166200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15000,15000,null,null,null,null,91415,91415]
[12,"","AIL11","Annual Allowance tax paid or payable by your pension scheme",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,3000,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than AIL10"]
[13,{"$f":"IF(AIL_IND>1,IF(HLOOKUP(AIL_IND-1,AIL_RANGE,A99)=\"\",\"\",HLOOKUP(AIL_IND-1,AIL_RANGE,A99)),\"\")","v":""},"AIL11.1","Value of pension benefits transferred subject to the overseas transfer charge",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36000,null,null,null,null,null,null,36000]
[14,"","AIL11.2","Tax paid or payable by your pension scheme",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7200,null,null,null,null,null,null,7200]
[15,"","AIL12","Pension scheme tax reference number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12345678,12345678,12345678,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12345678,12345678,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allows a combination of letters and numbers up to a maximum of 10 characters"]
[16,"","AIL13","Amount of unauthorised payment from a pension scheme, not subject to surcharge",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,243514,null,null,null,null,null,null,null,null,43000]
[17,"","AIL14","Amount of unauthorised payment from a pension scheme, subject to surcharge",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75000]
[18,"","AIL15","Foreign tax paid on an unauthorised payment (in £ sterling)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43519,null,null,null,null,null,null,null,null,14512]
[19,"","AIL16","Taxable short service refund of contributions (overseas pension schemes only)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4950,null,null,null,null,null,null,23505,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23505,4950]
[20,"","AIL18","Foreign tax paid (in £ sterling) on boxes 16 and 17",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,892,null,null,null,null,null,null,7800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7800,892]
[21,{"$f":"IF(AIL_IND>1,IF(HLOOKUP(AIL_IND-1,AIL_RANGE,A107)=\"\",\"\",HLOOKUP(AIL_IND-1,AIL_RANGE,A107)),\"\")","v":""},"AIL19","The scheme reference number or promoter reference number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maximum 8 digits"]
[22,{"$f":"IF(AIL_IND>1,IF(HLOOKUP(AIL_IND-1,AIL_RANGE,A108)=\"\",\"\",HLOOKUP(AIL_IND-1,AIL_RANGE,A108)),\"\")","v":""},"AIL20",{"$f":"\"The tax year in which the expected advantage arises, for example, \"&last_year&\" YYYY YY\"","v":"The tax year in which the expected advantage arises, for example, 2023-24 YYYY YY"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Must be a valid year in the format YYYY YY"]

{"sheet":"C2","index":11,"n_rows":101,"n_cols":280,"rows_kept":101,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation","Type"]
["row",{"$f":"\"selected \"&EMP_A_IND-1","v":"selected 0"},"EMP-A",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation","Type"]
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4+GO15+GO16+GO17+GO18+GO19+GO20+GO21-P_A)*BR_rate,0)+MAX((GO3+GO14+GO15+GO16+GO17+GO18+GO19+GO20+GO21-P_A-HR_band)*BR_rate,0)","v":4136.8},{"$f":"MAX((GP3+GP14+GP15+GP16+GP17+GP18+GP19+GP20+GP21-P_A)*BR_rate,0)+MAX((GP3+GP14+GP15+GP16+GP17+GP18+GP19+GP20+GP21-P_A-HR_band)*BR_rate,0)","v":52819.199999999997},{"$f":"MAX((GQ3+GQ14+GQ15+GQ16+GQ17+GQ18+GQ19+GQ20+GQ21-P_A)*BR_rate,0)+MAX((GQ3+GQ14+GQ15+GQ16+GQ17+GQ18+GQ19+GQ20+GQ21-P_A-HR_band)*BR_rate,0)","v":1306},5879,{"$f":"MAX((GS3+GS14+GS15+GS16+GS17+GS18+GS19+GS20+GS21-P_A)*BR_rate,0)+MAX((GS3+GS14+GS15+GS16+GS17+GS18+GS19+GS20+GS21-P_A-HR_band)*BR_rate,0)","v":11826},null,null,null,{"$f":"MAX((GW3+GW14+GW15+GW16+GW17+GW18+GW19+GW20+GW21-P_A)*BR_rate,0)+MAX((GW3+GW14+GW15+GW16+GW17+GW18+GW19+GW20+GW21-P_A-HR_band)*BR_rate,0)","v":4136.8},{"$f":"MAX((GX3+GX14+GX15+GX16+GX17+GX18+GX19+GX20+GX21-P_A)*BR_rate,0)+MAX((GX3+GX14+GX15+GX16+GX17+GX18+GX19+GX20+GX21-P_A-HR_band)*BR_rate,0)","v":23084},null,{"$f":"MAX((GZ3+GZ14+GZ15+GZ16+GZ17+GZ18+GZ19+GZ20+GZ21-P_A)*BR_rate,0)+MAX((GZ3+GZ14+GZ15+GZ16+GZ17+GZ18+GZ19+GZ20+GZ21-P_A-HR_band)*BR_rate,0)","v":23084},{"$f":"MAX((HA3+HA14+HA15+HA16+HA17+HA18+HA19+HA20+HA21-P_A)*BR_rate,0)+MAX((HA3+HA14+HA15+HA16+HA17+HA18+HA19+HA20+HA21-P_A-HR_band)*BR_rate,0)","v":11826},{"$f":"MAX((HB3+HB14+HB15+HB16+HB17+HB18+HB19+HB20+HB21-P_A)*BR_rate,0)+MAX((HB3+HB14+HB15+HB16+HB17+HB18+HB19+HB20+HB21-P_A-HR_band)*BR_rate,0)","v":100684},null,null,null,0,0,null,{"$f":"MAX((HI3+HI14+HI15+HI16+HI17+HI18+HI19+HI20+HI21-P_A)*BR_rate,0)+MAX((HI3+HI14+HI15+HI16+HI17+HI18+HI19+HI20+HI21-P_A-HR_band)*BR_rate,0)","v":4136.8},null,null,null,null,null,{"$f":"MAX((HO3+HO14+HO15+HO16+HO17+HO18+HO19+HO20+HO21-P_A)*BR_rate,0)+MAX((HO3+HO14+HO15+HO16+HO17+HO18+HO19+HO20+HO21-P_A-HR_band)*BR_rate,0)","v":0},null,null,{"$f":"MAX((HR3+HR14+HR15+HR16+HR17+HR18+HR19+HR20+HR21-P_A)*BR_rate,0)+MAX((HR3+HR14+HR15+HR16+HR17+HR18+HR19+HR20+HR21-P_A-HR_band)*BR_rate,0)","v":0},null,null,null,null,null,null,{"$f":"MAX((HY3+HY14+HY15+HY16+HY17+HY18+HY19+HY20+HY21-P_A)*SBR_rate,0)+MAX((HY3+HY14+HY15+HY16+HY17+HY18+HY19+HY20+HY21-P_A-SHR_band)*BR_rate,0)","v":7911.6},{"$f":"MAX((HZ3+HZ14+HZ15+HZ16+HZ17+HZ18+HZ19+HZ20+HZ21-P_A)*SBR_rate,0)+MAX((HZ3+HZ14+HZ15+HZ16+HZ17+HZ18+HZ19+HZ20+HZ21-P_A-SHR_band)*BR_rate,0)","v":3095},null,null,null,null,0,{"$f":"MAX((IF3+IF14+IF15+IF16+IF17+IF18+IF19+IF20+IF21-P_A)*BR_rate,0)+MAX((IF3+IF14+IF15+IF16+IF17+IF18+IF19+IF20+IF21-P_A-HR_band)*BR_rate,0)","v":200},{"$f":"MAX((IG3+IG14+IG15+IG16+IG17+IG18+IG19+IG20+IG21-P_A)*SBR_rate,0)+MAX((IG3+IG14+IG15+IG16+IG17+IG18+IG19+IG20+IG21-P_A-SHR_band)*BR_rate,0)","v":57.2},{"$f":"MAX((IH3+IH14+IH15+IH16+IH17+IH18+IH19+IH20+IH21-P_A)*SBR_rate,0)+MAX((IH3+IH14+IH15+IH16+IH17+IH18+IH19+IH20+IH21-P_A-SHR_band)*BR_rate,0)","v":0},{"$f":"MAX((II3+II14+II15+II16+II17+II18+II19+II20+II21-P_A)*SBR_rate,0)+MAX((II3+II14+II15+II16+II17+II18+II19+II20+II21-P_A-SHR_band)*BR_rate,0)","v":486},null,{"$f":"MAX((IK3+IK14+IK15+IK16+IK17+IK18+IK19+IK20+IK21-P_A)*SBR_rate,0)+MAX((IK3+IK14+IK15+IK16+IK17+IK18+IK19+IK20+IK21-P_A-SHR_band)*BR_rate,0)","v":300},null,null,null,0,null,null,null,60739,null,null,null,null,-250,{"$f":"MAX((IY3+IY14+IY15+IY16+IY17+IY18+IY19+IY20+IY21-P_A)*BR_rate,0)+MAX((IY3+IY14+IY15+IY16+IY17+IY18+IY19+IY20+IY21-P_A-HR_band)*BR_rate,0)","v":1443.8000000000002},{"$f":"MAX((IZ3+IZ14+IZ15+IZ16+IZ17+IZ18+IZ19+IZ20+IZ21-P_A)*BR_rate,0)+MAX((IZ3+IZ14+IZ15+IZ16+IZ17+IZ18+IZ19+IZ20+IZ21-P_A-HR_band)*BR_rate,0)","v":4136.8},null,null,null,null,{"$f":"MAX((JE3+JE14+JE15+JE16+JE17+JE18+JE19+JE20+JE21-P_A)*BR_rate,0)+MAX((JE3+JE14+JE15+JE16+JE17+JE18+JE19+JE20+JE21-P_A-HR_band)*BR_rate,0)","v":4136.8},{"$f":"MAX((JF3+JF14+JF15+JF16+JF17+JF18+JF19+JF20+JF21-P_A)*BR_rate,0)+MAX((JF3+JF14+JF15+JF16+JF17+JF18+JF19+JF20+JF21-P_A-HR_band)*BR_rate,0)","v":4536.8},null,null,null,1126,null,null,null,0,7500,7500,0,null,null,"SA Monetary value (2dp)"]
[5,"","EMP3","Tips and other payments not on your P60",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,null,null,null,null,null,null,null,null,null,50,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,50,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[6,"","EMP3.1","Pension contribution - Payment from HMRC"]
[7,"","EMP4","PAYE tax reference of your employer (on your P45/P60)",null,"326/429","326/429","213/A3",null,null,"326/429",null,null,null,"326/429",null,"581/R10","326/429",null,null,"326/429","726/732","354/112","325/78","120/E720","951/U2","326/429",null,"354/112","915/M15","120/J90",null,"326/429","126/126","126/57","007/A123","326/429","326/429","126/126",null,null,"126/126","626/431","526/530","525/236","325/78","750/451",null,null,null,null,null,"335/A54","455/225","120/226","525/236","120/P2000","335/A54","326/429","525/236","335/A54",null,null,null,"335/A54",null,"326/429",null,null,null,"455/225",null,null,null,null,null,null,null,null,null,null,"455/225","525/444","326/429",null,"326/429",null,null,null,null,null,"525/236","525/236",null,"354/112",null,null,null,null,"335/A54",null,null,null,null,null,"455/225",null,"455/225","525/236","326/429",null,null,"354/112",null,"335/A54","750/451",null,null,null,null,null,null,null,"750/451","455/225","335/A54",null,null,null,null,"335/A55",null,null,"326/429","326/429",null,"525/444","525/444","750/451","455/225","455/225","335/A54",null,"961/778","951/T2","750/451",null,null,null,null,null,null,null,null,null,"525/236",null,null,"303/113","303/113",null,null,null,null,null,null,null,null,"455/225","525/444","525/444","525/444","326/429",null,null,null,null,null,"525/236",null,null,null,null,null,"326/429","525/236",null,"750/451",null,null,null,null,"525/236",null,null,null,"326/429","726/732","525/236","726/732","525/444",null,null,"914/G5","326/429","750/451",null,"750/451","525/444","303/113",null,null,null,"951/T2","951/T2",null,"326/429",null,null,null,null,null,"354/112",null,null,"007/1881",null,null,null,null,null,null,"510/200","510/200",null,null,null,null,"325/78","120/E720","007/123","477/WA4668","477/WA4669",null,"477/WA4671",null,null,null,"325/300",null,null,null,"335/A54",null,null,null,null,"126/57","007/A123","326/429",null,null,null,null,"326/429","326/429",null,null,null,"325/X98",null,null,null,"007/A125","007/P99","007/P99","910/S1",null,"Must be present","SA non-empty string"]
[8,"","EMP5","Your employer’s name\n",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wrekin Housing ",null,null,null,null,"Wrekin Housing ",null,null,"Where There's a Will",null,null,null,"Wrekin Housing ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wrekin Housing ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wrekin Housing ",null,null,null,null,null,null,null,null,null,null,"Wrekin Housing ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wrekin Housing ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"International Trading",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Import Ant Software",null,null,null,"Family Life","Logistical Analysis","Sales","Environmental Adviser",null,null,"SA string"]
[9,"","EMP6"," If you were a company director, put ‘X’ in the box",null,"N","N","N",null,null,"N",null,null,null,"N",null,"N","N",null,null,"N","N","N","N","N","N","N",null,"N","N","N",null,"N","N","N","N","N","N","N",null,null,"N","N","N","N","N","N",null,null,null,null,null,"N","N","N","N","N","N","N","N","N",null,null,null,"N",null,"N",null,null,null,"N",null,null,null,null,null,null,null,null,null,null,"N","Y","N",null,"N",null,null,null,null,null,"N","N",null,"N",null,null,null,null,"N",null,null,null,null,null,"N",null,"N","N","N",null,null,"N",null,"N","N",null,null,null,null,null,null,null,"N","N","N",null,null,null,null,"N",null,null,"N","N",null,"Y","Y","N","N","N","N",null,"N","N","N",null,null,null,null,null,null,null,null,null,"N",null,null,"N","N",null,null,null,null,null,null,null,null,"N","Y","Y","Y","N",null,null,null,null,null,"N",null,null,null,null,null,"N","Y",null,"N",null,null,null,null,"N",null,null,null,"N","Y","N","N","Y",null,null,"N","N","N",null,"N","Y","N",null,null,null,"N","N",null,"N",null,null,null,null,null,"N",null,null,"N",null,null,null,null,null,null,"N","N",null,null,null,null,"N","N","N","N","N",null,"N",null,null,null,"N",null,null,null,"N",null,null,null,null,"N","N","N",null,null,null,null,"N","N",null,null,null,"N",null,null,null,"N","N","N","N",null,null,"\"yes\" or \"no\""]
[10,"","EMP6.1",{"$f":"\"If you ceased being a director before 6 April \"&Tax_year_end&\", put the date the directorship ceased in the box DD MM YYYY\"","v":"If you ceased being a director before 6 April 2025, put the date the directorship ceased in the box DD MM YYYY"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"02 07 \"&Tax_year_start","v":"02 07 2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"02 07 \"&Tax_year_start","v":"02 07 2024"},{"$f":"\"02 07 \"&Tax_year_start","v":"02 07 2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"02 07 \"&Tax_year_start","v":"02 07 2024"},{"$f":"\"02 07 \"&Tax_year_start","v":"02 07 2024"},{"$f":"\"02 07 \"&Tax_year_start","v":"02 07 2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"02 07 \"&Tax_year_start","v":"02 07 2024"},null,null,null,null,null,null,null,{"$f":"\"02 07 \"&Tax_year_start","v":"02 07 2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) must be within the return year\nb) must be valid date DDMMYYYY\nc) if present EMP6 must be Y","SA MTR date"]
[11,"","EMP7","And, if the company was a close company, put ‘X’ in the box ",null,"N","N","N",null,null,"N",null,null,null,"N",null,"N","N",null,null,"N","N","N","N","N","N","N",null,"N","N","N",null,"N","N","N","N","N","N","N",null,null,"N","N","N","N","N","N",null,null,null,null,null,"N","N","N","N","N","N","N","N","N",null,null,null,"N",null,"N",null,null,null,"N",null,null,null,null,null,null,null,null,null,null,"N","Y","N",null,"N",null,null,null,null,null,"N","N",null,"N",null,null,null,null,"N",null,null,null,null,null,"N",null,"N","N","N",null,null,"N",null,"N","N",null,null,null,null,null,null,null,"N","N","N",null,null,null,null,"N",null,null,"N","N",null,"Y","Y","N","N","N","N",null,"N","N","N",null,null,null,null,null,null,null,null,null,"N",null,null,"N","N",null,null,null,null,null,null,null,null,"N","Y","Y","Y","N",null,null,null,null,null,"N",null,null,null,null,null,"N","N",null,"N",null,null,null,null,"N",null,null,null,"N","N","N","N","Y",null,null,"N","N","N",null,"N","Y","N",null,null,null,"N","N",null,"N",null,null,null,null,null,"N",null,null,"N",null,null,null,null,null,null,"N","N",null,null,null,null,"N","N","N","N","N",null,"N",null,null,null,"N",null,null,null,"N",null,null,null,null,"N","N","N",null,null,null,null,"N","N",null,null,null,"N",null,null,null,"N","N","N","N",null,null,"\"yes\""]
[12,"","EMP8","If this employment income is from inside off-payroll working engagements, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No longer in use","\"yes\""]
[13,"","EMP9","Company cars and vans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,6325,null,null,null,null,null,null,null,null,null,null,null,null,7950,null,null,null,null,null,4798,null,null,null,null,null,null,null,null,2250,null,null,null,null,2250,null,null,null,null,null,null,2250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3600,null,null,null,12689,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9000,9000,null,null,null,null,null,null,null,null,null,3600,3600,3600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5360,null,null,3600,null,null,null,null,null,null,null,3600,9000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[14,"","EMP10","Fuel for company cars and vans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,650,null,null,null,null,650,null,null,null,null,null,null,650,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,650,null,null,null,null,null,null,null,null,null,null,null,null,null,null,650,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5550,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[15,"","EMP11","Private medical and dental insurance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,700,null,1500,null,null,null,null,null,800,null,null,500,null,null,null,null,null,75,null,null,null,null,75,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,350,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,500,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,350,500,null,null,757,null,null,null,14011,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,350,350,350,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,200,null,null,350,null,null,175,null,500,null,500,350,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,245,null,null,null,null,null,null,1286,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[16,"","EMP12","Vouchers, credit cards and excess mileage allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3500,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600,600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[17,"","EMP13","Goods and other assets provided by your employer ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[18,"","EMP14","Accommodation provided by your employer ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,7500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7500,null,null,null,null,null,null,null,7500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7500,null,7500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[19,"","EMP15","Other benefits (including interest-free and low interest loans)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7500,7500,7500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7500,null,null,null,null,null,null,null,7500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[20,"","EMP16","Expenses payments received and balancing charges",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4500,4500,4500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16800,null,null,4500,null,null,null,null,null,null,null,4500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[21,"","EMP17","Business travel and subsistence expenses",null,null,null,null,null,null,1995,null,null,null,null,null,null,null,null,null,null,null,null,null,2167,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,5000,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[22,"","EMP18","Fixed deductions for expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,450,null,null,null,null,null,null,null,700,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,75,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,450,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,450,null,450,null,null,null,null,null,null,null,null,null,null,null,null,null,450,450,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[23,"","EMP19","Professional fees and subscriptions ",null,null,null,null,null,null,660,null,null,null,null,null,4527,null,null,null,null,null,null,null,null,583,null,null,null,300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,150,null,175,null,null,null,null,null,null,null,null,150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,150,150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,150,null,null,null,null,null,null,175,null,null,null,null,null,null,null,175,null,null,null,null,null,null,null,null,null,null,null,null,null,null,175,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,150,null,null,null,null,null,null,null,null,175,null,null,null,null,150,null,null,null,null,250,150,null,null,null,null,null,null,175,null,175,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[24,"","EMP20"," Other expenses and capital allowances ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,3799,85,null,null,null,null,null,null,null,null,null,null,85,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,85,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,null,null,null,null,null,null,null,null,null,null,null,null,null,85,null,null,null,null,600,85,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[]
["row",{"$f":"\"selected \"&EMP_B_IND-1","v":"selected 0"},"EMP-B",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation","Type"]
[2,{"$f":"IF(EMP_B_IND>1,IF(HLOOKUP(EMP_B_IND-1,EMP_RANGE_B,A28)=\"\",\"\",HLOOKUP(EMP_B_IND-1,EMP_RANGE_B,A28)),\"\")","v":""},"EMP1","Pay from this employment – the total from your P45 or P6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55750,null,null,null,null,null,null,null,101000,9050,null,89000,null,18504,null,null,7460,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18500,null,null,null,null,null,null,null,null,8000,null,null,null,null,null,null,null,null,null,null,null,null,null,320347,null,null,null,null,null,null,5049,null,null,18500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55750,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27515,2750,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8000,89000,null,null,null,47000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6666,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[3,"","EMP1.1","Payrolled benefits"]
[4,"","EMP2","UK tax taken off pay in box 1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX((AS28+AS39+AS40+AS41+AS42+AS43+AS44+AS45+AS46-P_A)*BR_rate,0)+MAX((AS28+AS39+AS40+AS41+AS42+AS43+AS44+AS45+AS46-P_A-HR_band)*BR_rate,0)","v":11826},null,null,null,null,null,null,null,{"$f":"MAX((BA28+BA39+BA40+BA41+BA42+BA43+BA44+BA45+BA46-P_A)*BR_rate,0)+MAX((BA28+BA39+BA40+BA41+BA42+BA43+BA44+BA45+BA46-P_A-HR_band)*BR_rate,0)","v":23084},{"$f":"MAX((BB28+BB39+BB40+BB41+BB42+BB43+BB44+BB45+BB46-P_A)*BR_rate,0)+MAX((BB28+BB39+BB40+BB41+BB42+BB43+BB44+BB45+BB46-P_A-HR_band)*BR_rate,0)","v":0},null,{"$f":"MAX((BD28+BD39+BD40+BD41+BD42+BD43+BD44+BD45+BD46-P_A)*BR_rate,0)+MAX((BD28+BD39+BD40+BD41+BD42+BD43+BD44+BD45+BD46-P_A-HR_band)*BR_rate,0)","v":17086},null,{"$f":"MAX((BF28+BF39+BF40+BF41+BF42+BF43+BF44+BF45+BF46-P_A)*BR_rate,0)+MAX((BF28+BF39+BF40+BF41+BF42+BF43+BF44+BF45+BF46-P_A-HR_band)*BR_rate,0)","v":1306.8000000000002},null,null,{"$f":"MAX((BI28+BI39+BI40+BI41+BI42+BI43+BI44+BI45+BI46-P_A)*BR_rate,0)+MAX((BI28+BI39+BI40+BI41+BI42+BI43+BI44+BI45+BI46-P_A-HR_band)*BR_rate,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX((CE28+CE39+CE40+CE41+CE42+CE43+CE44+CE45+CE46-P_A)*BR_rate,0)+MAX((CE28+CE39+CE40+CE41+CE42+CE43+CE44+CE45+CE46-P_A-HR_band)*BR_rate,0)","v":1306},null,null,null,null,null,null,null,null,{"$f":"MAX((CN28+CN39+CN40+CN41+CN42+CN43+CN44+CN45+CN46-P_A)*BR_rate,0)+MAX((CN28+CN39+CN40+CN41+CN42+CN43+CN44+CN45+CN46-P_A-HR_band)*BR_rate,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,129156.15,null,null,null,null,null,null,{"$f":"MAX((DI28+DI39+DI40+DI41+DI42+DI43+DI44+DI45+DI46-P_A)*BR_rate,0)+MAX((DI28+DI39+DI40+DI41+DI42+DI43+DI44+DI45+DI46-P_A-HR_band)*BR_rate,0)","v":0},null,null,{"$f":"MAX((DL28+DL39+DL40+DL41+DL42+DL43+DL44+DL45+DL46-P_A)*BR_rate,0)+MAX((DL28+DL39+DL40+DL41+DL42+DL43+DL44+DL45+DL46-P_A-HR_band)*BR_rate,0)","v":1306},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX((EE28+EE39+EE40+EE41+EE42+EE43+EE44+EE45+EE46-P_A)*BR_rate,0)+MAX((EE28+EE39+EE40+EE41+EE42+EE43+EE44+EE45+EE46-P_A-HR_band)*BR_rate,0)","v":11826},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX((GC28+GC39+GC40+GC41+GC42+GC43+GC44+GC45+GC46-P_A)*BR_rate,0)+MAX((GC28+GC39+GC40+GC41+GC42+GC43+GC44+GC45+GC46-P_A-HR_band)*BR_rate,0)","v":3584},{"$f":"MAX((GD28+GD39+GD40+GD41+GD42+GD43+GD44+GD45+GD46-P_A)*BR_rate,0)+MAX((GD28+GD39+GD40+GD41+GD42+GD43+GD44+GD45+GD46-P_A-HR_band)*BR_rate,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX((GW28+GW39+GW40+GW41+GW42+GW43+GW44+GW45+GW46-P_A)*BR_rate,0)+MAX((GW28+GW39+GW40+GW41+GW42+GW43+GW44+GW45+GW46-P_A-HR_band)*BR_rate,0)","v":0},{"$f":"MAX((GX28+GX39+GX40+GX41+GX42+GX43+GX44+GX45+GX46-P_A)*BR_rate,0)+MAX((GX28+GX39+GX40+GX41+GX42+GX43+GX44+GX45+GX46-P_A-HR_band)*BR_rate,0)","v":17086},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX((IY28+IY39+IY40+IY41+IY42+IY43+IY44+IY45+IY46-P_A)*BR_rate,0)+MAX((IY28+IY39+IY40+IY41+IY42+IY43+IY44+IY45+IY46-P_A-HR_band)*BR_rate,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[5,"","EMP3","Tips and other payments not on your P60",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[6,"","EMP3.1","Pension contribution - Payment from HMRC"]
[7,"","EMP4","PAYE tax reference of your employer (on your P45/P60)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"525/444",null,null,null,null,null,null,null,"750/451","354/112",null,"303/113",null,"525/236",null,null,"303/113",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"525/236",null,null,null,null,null,null,null,null,"455/225",null,null,null,null,null,null,null,null,null,null,null,null,null,"525/236",null,null,null,null,null,null,"354/112",null,null,"525/236",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"525/444",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"335/A54","455/225",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"455/225","303/113",null,null,null,"325/T1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"477/200",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"524/A4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Must be present","SA non-empty string"]
[8,"","EMP5","Your employer’s name\n",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wrekin Housing ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA string"]
[9,"","EMP6"," If you were a company director, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,"N","N",null,"N",null,"N",null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\" or \"no\""]
[10,"","EMP6.1",{"$f":"\"If you ceased being a director before 6 April \"&Tax_year_end&\", put the date the directorship ceased in the box DD MM YYYY\"","v":"If you ceased being a director before 6 April 2025, put the date the directorship ceased in the box DD MM YYYY"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"02 07 \"&Tax_year_start","v":"02 07 2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"02 07 \"&Tax_year_start","v":"02 07 2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) must be within the return year\nb) must be valid date DDMMYYYY\nc) if present EMP6 must be Y","SA MTR date"]
[11,"","EMP7","And, if the company was a close company, put ‘X’ in the box ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,"N","N",null,"N",null,"N",null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[12,"","EMP8","If this employment income is from inside off-payroll working engagements, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No longer in use","\"yes\""]
[13,"","EMP9","Company cars and vans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3600,null,null,null,null,null,null,null,null,null,null,9000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[14,"","EMP10","Fuel for company cars and vans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,650,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[15,"","EMP11","Private medical and dental insurance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,350,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,350,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[16,"","EMP12","Vouchers, credit cards and excess mileage allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[17,"","EMP13","Goods and other assets provided by your employer ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[18,"","EMP14","Accommodation provided by your employer ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[19,{"$f":"IF(EMP_B_IND>1,IF(HLOOKUP(EMP_B_IND-1,EMP_RANGE_B,A45)=\"\",\"\",HLOOKUP(EMP_B_IND-1,EMP_RANGE_B,A45)),\"\")","v":""},"EMP15","Other benefits (including interest-free and low interest loans)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[20,"","EMP16","Expenses payments received and balancing charges",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[21,"","EMP17","Business travel and subsistence expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[22,"","EMP18","Fixed deductions for expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[23,"","EMP19","Professional fees and subscriptions ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,175,null,null,null,null,150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,150,null,null,null,null,null,null,null,null,null,150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[24,"","EMP20"," Other expenses and capital allowances ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,null,null,null,null,null,null,null,null,null,85,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[]
["row",{"$f":"\"selected \"&MOR_IND-1","v":"selected 0"},"MOR",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null,null,"Type"]
[2,{"$f":"IF(MOR_IND>1,IF(HLOOKUP(MOR_IND-1,MOR_RANGE,A53)=\"\",\"\",HLOOKUP(MOR_IND-1,MOR_RANGE,A53)),\"\")","v":""},"MOR1","Nature of your post or appointment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reverend",null,null,null,null,null,null,null,null,null,null,"Rabbi",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reverend","Vicar","Rabbi",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rabbi",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Priest",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA string"]
[3,"","MOR2","Salary or stipend",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4500,null,null,null,null,null,null,null,null,null,null,14767,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4500,15250,14767,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14767,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8799,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[4,"","MOR2.1","Payrolled benefits included in box 2"]
[5,"","MOR3","Tax taken off box 2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX((CT54-P_A)*BR_rate,0)+MAX((CT54-P_A-HR_band)*BR_rate,0)","v":439.40000000000003},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-250,{"$f":"MAX((EB54-P_A)*BR_rate,0)+MAX((EB54-P_A-HR_band)*BR_rate,0)","v":536},{"$f":"MAX((EC54-P_A)*BR_rate,0)+MAX((EC54-P_A-HR_band)*BR_rate,0)","v":439.40000000000003},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX((FB54-P_A)*BR_rate,0)+MAX((FB54-P_A-HR_band)*BR_rate,0)","v":439.40000000000003},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[6,"","MOR4","Fees and offerings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[7,"","MOR4.1","Pension contribution - Payment from HMRC"]
[8,"","MOR5","Vicarage expenses paid for you",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1525,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[9,"","MOR6","Personal expenses paid for you,",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[10,"","MOR7","Excess mileage allowance and passenger payments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[11,"","MOR8","Round-sum expenses and rent allowances",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,352,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,352,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,352,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[12,"","MOR9","Tax taken off box 8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[13,"","MOR10","Other income from your post or appointment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1133,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,755,1133,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1133,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[14,"","MOR11","Tax taken off box 10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to MOR2 + MOR4 + MOR5 + MOR6 + MOR7 + MOR8 + MOR10","SA Monetary value (2dp) >= 0.00"]
[15,"","MOR12","Total income as a minister of religion (box 2 + boxes 4 to 8 + box 10)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CI54+CI57+CI59+CI60+CI61+CI62+CI64","v":4500},null,null,null,null,null,null,null,null,null,null,{"$f":"CT54+CT57+CT59+CT60+CT61+CT62+CT64","v":20352},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EA54+EA57+EA59+EA60+EA61+EA62+EA64","v":4500},{"$f":"EB54+EB57+EB59+EB60+EB61+EB62+EB64","v":18730},{"$f":"EC54+EC57+EC59+EC60+EC61+EC62+EC64","v":20352},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FB54+FB57+FB59+FB60+FB61+FB62+FB64","v":20352},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IX54+IX57+IX59+IX60+IX61+IX62+IX64","v":8799},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[16,"","MOR13","Vicarage services benefits received",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,465,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,480,465,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,465,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[17,"","MOR14","Car provided for you",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1675,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[18,"","MOR15","Fuel for car provided for you",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[19,"","MOR16","Interest-free and low interest loans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[20,"","MOR17","Expenses payments made to you",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,750,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,750,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,850,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[21,"","MOR18","Other benefits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[22,"","MOR19","Total benefits and expenses (total of boxes 13 to 18)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CI67+CI68+CI69+CI70+CI71+CI72","v":2000},null,null,null,null,null,null,null,null,null,null,{"$f":"CT67+CT68+CT69+CT70+CT71+CT72","v":2065},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EA67+EA68+EA69+EA70+EA71+EA72","v":2000},{"$f":"EB67+EB68+EB69+EB70+EB71+EB72","v":3155},{"$f":"EC67+EC68+EC69+EC70+EC71+EC72","v":2065},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FB67+FB68+FB69+FB70+FB71+FB72","v":2065},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IX67+IX68+IX69+IX70+IX71+IX72","v":6250},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to MOR13 + MOR14 + MOR15 + MOR16 + MOR17 + MOR18","SA Monetary value (2dp) > 0.00"]
[23,"","MOR20","Taxable income, benefits and expenses received",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CI66+CI73<8500,CI66-CI59,CI66+CI73)","v":4500},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CT66+CT73<8500,CT66-CT59,CT66+CT73)","v":22417},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EA66+EA73<8500,EA66-EA59,EA66+EA73)","v":4500},{"$f":"IF(EB66+EB73<8500,EB66-EB59,EB66+EB73)","v":21885},{"$f":"IF(EC66+EC73<8500,EC66-EC59,EC66+EC73)","v":22417},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FB66+FB73<8500,FB66-FB59,FB66+FB73)","v":22417},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IX66+IX73<8500,IX66-IX59,IX66+IX73)","v":15049},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[24,"","MOR21","Travelling expenses and capital allowances",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,380,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[25,"","MOR22","Maintenance, repairs and insurance of vicarage etc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,620,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,414,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[26,"","MOR23","Rent",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[27,"","MOR24","Secretarial assistance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,780,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,480,780,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,780,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[28,"","MOR25","Other expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3255,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[29,"","MOR26","Total expenses paid (total of boxes 21 to 25)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CT75+CT76+CT77+CT78+CT79","v":780},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EB75+EB76+EB77+EB78+EB79","v":5900},{"$f":"EC75+EC76+EC77+EC78+EC79","v":780},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FB75+FB76+FB77+FB78+FB79","v":780},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IX75+IX76+IX77+IX78+IX79","v":7649},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to MOR21 + MOR22 + MOR23 + MOR24 + MOR25","SA Monetary value (2dp) > 0.00"]
[30,"","MOR27","Gross income (box 20 minus (box 5 + box 13))",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CI66+CI73>=8500,MAX(0,CI74-(CI59+CI67)),0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CT66+CT73>=8500,MAX(0,CT74-(CT59+CT67)),0)","v":21952},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EA66+EA73>=8500,MAX(0,EA74-(EA59+EA67)),0)","v":0},{"$f":"IF(EB66+EB73>=8500,MAX(0,EB74-(EB59+EB67)),0)","v":19880},{"$f":"IF(EC66+EC73>=8500,MAX(0,EC74-(EC59+EC67)),0)","v":21952},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FB66+FB73>=8500,MAX(0,FB74-(FB59+FB67)),0)","v":21952},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IX66+IX73>=8500,MAX(0,IX74-(IX59+IX67)),0)","v":15049},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[31,"","MOR28",{"$f":"tax_year&\" back pay, received after 5 April \"&Tax_year_end","v":"2024-25 back pay, received after 5 April 2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[32,"","MOR29",{"$f":"\"Earlier years’ back pay, received during \"&tax_year","v":"Earlier years’ back pay, received during 2024-25"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[33,"","MOR30","Payments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[34,"","MOR31","Net income (box 27 + box 28 minus (box 26 + box 29 + box 30))",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(CI66+CI73>=8500,CI59+CI67>0),MAX(CI81+CI82-(CI80+CI83+CI84)),0)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(CT66+CT73>=8500,CT59+CT67>0),MAX(CT81+CT82-(CT80+CT83+CT84)),0)","v":21172},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(EA66+EA73>=8500,EA59+EA67>0),MAX(EA81+EA82-(EA80+EA83+EA84)),0)","v":0},{"$f":"IF(AND(EB66+EB73>=8500,EB59+EB67>0),MAX(EB81+EB82-(EB80+EB83+EB84)),0)","v":11580},{"$f":"IF(AND(EC66+EC73>=8500,EC59+EC67>0),MAX(EC81+EC82-(EC80+EC83+EC84)),0)","v":21172},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(FB66+FB73>=8500,FB59+FB67>0),MAX(FB81+FB82-(FB80+FB83+FB84)),0)","v":21172},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7400,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, MOR31 equals MOR27 + MOR28 minus (MOR26 + MOR29 + MOR30)","SA Monetary value (2dp) >= 0.00"]
[35,"","MOR32","10% of net income in box 31",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CI85*10%","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"CT85*10%","v":2117.2000000000003},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EA85*10%","v":0},{"$f":"EB85*10%","v":1158},{"$f":"EC85*10%","v":2117.2000000000003},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FB85*10%","v":2117.2000000000003},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If MOR31 present, MOR32 must be less than or equal to (MOR31 x 10%) + £1","SA Monetary value (2dp) >= 0.00"]
[36,"","MOR33","Amount you paid toward service benefit received",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[37,"","MOR34","Payments made for you and service benefit received for your vicarage (box 5 + box 13)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CT66+CT73>=8500,CT59+CT67,0)","v":465},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EB66+EB73>=8500,EB59+EB67,0)","v":2005},{"$f":"IF(EC66+EC73>=8500,EC59+EC67,0)","v":465},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FB66+FB73>=8500,FB59+FB67,0)","v":465},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IX66+IX73>=8500,IX59+IX67,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, MOR34 equals MOR5 + MOR13","SA Monetary value (2dp) > 0.00"]
[38,"","MOR35","Service benefit cap (box 33 + box 34 minus box 32)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CI87+CI88-CI86)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CT87+CT88-CT86)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EA87+EA88-EA86)","v":0},{"$f":"MAX(0,EB87+EB88-EB86)","v":847},{"$f":"MAX(0,EC87+EC88-EC86)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FB87+FB88-FB86)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IX87+IX88-IX86)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If MOR33 + MOR34 minus MOR32 is positive MOR35 is the value of that sum. \nb) If negative MOR35 = zero","SA Monetary value (2dp) >= 0.00"]
[39,"","MOR36","Chaplaincy and other income as a minister",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[40,"","MOR37","Tax taken off box 36",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CI90*BR_rate","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"CT90*BR_rate","v":1120},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EA90*BR_rate","v":0},{"$f":"EB90*BR_rate","v":0},{"$f":"EC90*BR_rate","v":1120},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FB90*BR_rate","v":1120},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to MOR36","SA Monetary value (2dp) >= 0.00"]
[41,"","MOR38","Taxable income minus expenses (box 20 + box 36 minus (box 26 + box 35))",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CI74+CI90-(CI80+CI89))","v":4500},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CT74+CT90-(CT80+CT89))","v":27237},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EA74+EA90-(EA80+EA89))","v":4500},{"$f":"MAX(0,EB74+EB90-(EB80+EB89))","v":15138},{"$f":"MAX(0,EC74+EC90-(EC80+EC89))","v":27237},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FB74+FB90-(FB80+FB89))","v":27237},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IX74+IX90-(IX80+IX89))","v":8650},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to MOR20 + MOR36 minus (MOR26 + MOR35)","SA Monetary value (2dp) >= 0.00"]
[42,"","MOR39","Total tax taken off (box 3 + box 9 + box 11 + box 37)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CT56+CT63+CT65+CT91","v":1634.4},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EA56+EA63+EA65+EA91","v":-250},{"$f":"EB56+EB63+EB65+EB91","v":536},{"$f":"EC56+EC63+EC65+EC91","v":1634.4},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FB56+FB63+FB65+FB91","v":1634.4},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IX56+IX63+IX65+IX91","v":250},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to MOR3 + MOR9 + MOR11 + MOR37","SA Monetary value (2dp) except 0.00"]
[]
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["row",{"$f":"\"selected \"&SE_A_IND-1","v":"selected 0"},"SSE",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation","Type"]
[2,{"$f":"IF(SE_A_IND>1,IF(HLOOKUP(SE_A_IND-1,SSE_RANGE,A3)=\"\",\"\",HLOOKUP(SE_A_IND-1,SSE_RANGE,A3)),\"\")","v":""},"SSE1","Description of Business",null,null,null,null,null,null,null,null,"Courier",null,null,null,"Consultancy",null,null,null,null,null,null,null,null,"carpenter",null,null,"labourer",null,null,null,null,null,"florist",null,null,null,null,null,null,null,null,null,null,"florist",null,"Plumbing",null,null,null,null,null,null,null,"florist","carpenter",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Courier",null,null,null,null,null,"Courier",null,null,null,null,null,null,"labourer",null,null,null,null,null,"florist","Courier",null,null,null,null,null,null,null,null,null,null,null,null,"golf instructor","carpenter",null,null,null,null,null,null,null,null,null,"carpenter","florist",null,null,null,null,null,null,"Sewerage",null,"Courier",null,null,null,null,null,"window cleaner","hair dresser",null,null,null,null,null,null,null,null,"window cleaner",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Courier",null,"Courier","Courier",null,null,null,null,null,null,null,"caterer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Courier",null,null,null,null,null,"Plumbing",null,"Plumbing",null,null,null,null,null,"carpenter",null,null,null,null,"florist",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Courier","carpenter","Courier",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"gifts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Courier",null,null,null,null,null,null,null,null,null,null,null,"Property Management",null,null,null,"SA non-empty string"]
[3,"","SSE2","Postcode of Business",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA string"]
[4,"","SSE3","Tick if details have changed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[5,"","SSE4","Foster Carer or adult placement carer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[6,"","SSE5","Date of Commencement",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,"must be within the current return year.","SA MTR date"]
[7,"","SSE6","Date of Cessation",null,null,null,null,null,null,null,null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,null,null,null,null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) must be within return year.\nb) If SSE5 is present, SSE6 must be the same as or later than SSE5","SA MTR date"]
[8,"","SSE7","Accounting period end",null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,"SA MTR date"]
[9,"","SSE8","If you used the traditional accounting, put ‘X’ in the box",null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"Y","N",null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,"N","N",null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"N",null,"N",null,null,null,null,null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,"\"yes\""]
[10,"","SSE9","Sales/business income",null,null,null,null,null,null,null,null,14560,null,null,null,21805,null,null,null,null,null,null,null,null,32495,null,null,17995,null,null,null,null,null,3788,null,null,null,null,null,null,null,null,null,null,27643,null,59465,null,null,null,null,null,null,null,27643,{"$f":"P_A+3620","v":16190},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14560,null,null,null,null,null,14560,null,null,null,null,null,null,17995,null,null,null,null,null,27643,14560,null,null,null,null,null,null,null,null,null,null,null,null,29011,32495,null,null,null,null,null,null,null,null,null,{"$f":"35147+5968","v":41115},27643,null,null,null,null,null,null,16789,null,14560,null,null,null,null,null,10000,5000,null,null,null,null,null,null,null,null,14016,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14560,null,14560,14560,null,null,null,null,null,null,null,27643,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14560,null,null,null,null,null,59465,null,59465,null,null,null,null,null,32495,null,null,null,null,27643,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16218,32495,14560,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,366,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14560,null,null,null,null,null,null,null,null,null,null,null,1399978,null,null,"1) If no entry in SSE5 or SSE6, amount must be below RRUL-MAX-TURNOVER-AMT (£85,000 0\n2) If SSE5 present but SSE6 is absent, amount must be below (no of days/(365 or 366) x RRUL-MAX-TURNOVER-AMT (£85,000)) where no of days = no of days from SSE5 to 5 April 2018;\n3) If SSE6 present but SSE5 is absent, amount must be below (no of days/(365 or 366) x RRUL-MAX-TURNOVER-AMT (£85,000) where no of days = no of days from 6 April 2015 to SSE6\n4) If SSE5 and SSE6 present, amount must be below (no of days/(365 or 366) x RRUL-MAX-TURNOVER-AMT (£85,000)) where no of days = no of days from SSE5 to SSE6","SA Monetary value (2dp) >= 0.00"]
[11,{"$f":"IF(SE_A_IND>1,IF(HLOOKUP(SE_A_IND-1,SSE_RANGE,A12)=\"\",\"\",HLOOKUP(SE_A_IND-1,SSE_RANGE,A12)),\"\")","v":""},"SSE10","Other income/profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[12,"","SSE10.1","Trading income allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If present must be less than or equal to TRADING-ALLOWANCE (£1000)","SA Monetary value (2dp) > 0.00"]
[13,"","SSE11","Cost of sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21745,null,null,"If present, SSE10.1 must be absent","SA Monetary value (2dp) except 0.00"]
[14,"","SSE12","Motor expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5200,null,null,null,null,null,null,null,null,null,5200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5200,null,null,null,null,null,null,null,null,null,null,null,null,null,9200,null,null,null,null,null,null,null,null,null,null,null,5200,null,null,null,null,null,null,1795,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5200,null,null,"If present, SSE10.1 must be absent","SA Monetary value (2dp) > 0.00"]
[15,"","SSE13","Employee costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3900,null,null,null,null,null,null,null,null,null,3900,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3900,null,null,null,null,null,null,null,null,null,null,null,null,null,12500,null,null,null,null,null,null,null,null,null,null,null,3900,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3900,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12500,null,null,"If present, SSE10.1 must be absent","SA Monetary value (2dp) > 0.00"]
[16,"","SSE14","Premises costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7320,null,null,null,null,null,null,null,null,null,7320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7500,7320,null,null,null,null,null,null,3855,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7320,null,null,"If present, SSE10.1 must be absent","SA Monetary value (2dp) except 0.00"]
[17,"","SSE15","Repairs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1109,null,null,null,null,null,null,null,null,null,1109,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1109,null,null,null,null,null,null,null,null,null,null,null,null,null,14609,null,null,null,null,null,null,null,null,null,null,null,1109,null,null,null,null,null,null,2463,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11109,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1109,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22999,null,null,"If present, SSE10.1 must be absent","SA Monetary value (2dp) except 0.00"]
[18,"","SSE16","Legal and professional costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4200,null,null,null,null,null,null,null,null,null,4200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4200,null,null,null,null,null,null,null,null,null,null,null,null,null,4326,null,null,null,null,null,null,null,null,null,null,null,4200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4200,null,null,"If present, SSE10.1 must be absent","SA Monetary value (2dp) except 0.00"]
[19,"","SSE17","Other finance charges",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13642,null,null,null,null,null,null,null,null,null,13642,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13642,null,null,null,null,null,null,null,null,null,null,null,null,null,13642,null,null,null,null,null,null,null,null,null,null,null,13642,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13642,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13642,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23642,null,null,"If present, SSE10.1 must be absent","SA Monetary value (2dp) except 0.00"]
[20,"","SSE18","General administrative expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1602,null,null,null,null,null,null,null,null,null,1602,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1602,null,null,null,null,null,null,null,null,null,null,null,null,null,1602,null,null,null,null,null,null,null,null,null,null,1120,1602,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1602,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1602,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1602,null,null,"If present, SSE10.1 must be absent","SA Monetary value (2dp) > 0.00"]
[21,"","SSE19","Other expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,777,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,777,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,750,null,null,"If present, SSE10.1 must be absent","SA Monetary value (2dp) except 0.00"]
[22,"","SSE20","Total expenses",null,null,null,null,null,null,null,null,13603,null,null,null,750,null,null,null,null,null,null,null,null,8620,null,null,14262,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AT14+AT15+AT16+AT17+AT18+AT19+AT20+AT21+AT22","v":38173},null,6365,null,null,null,null,null,null,null,{"$f":"BD14+BD15+BD16+BD17+BD18+BD19+BD20+BD21+BD22","v":38173},8620,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13603,null,null,null,null,null,13603,null,null,null,null,null,null,14262,null,null,null,null,null,{"$f":"CO14+CO15+CO16+CO17+CO18+CO19+CO20+CO21+CO22","v":38173},{"$f":"CP14+CP15+CP16+CP17+CP18+CP19+CP20+CP21+CP22","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"DC14+DC15+DC16+DC17+DC18+DC19+DC20+DC21+DC22","v":57856},8620,null,null,null,null,null,null,null,null,null,{"$f":"DN14+DN15+DN16+DN17+DN18+DN19+DN20+DN21+DN22","v":8620},{"$f":"DO14+DO15+DO16+DO17+DO18+DO19+DO20+DO21+DO22","v":38173},null,null,null,null,null,null,8113,null,13603,null,null,null,null,null,6000,12000,null,null,null,null,null,null,null,null,9656,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13603,null,13603,13603,null,null,null,null,null,null,null,{"$f":"FP14+FP15+FP16+FP17+FP18+FP19+FP20+FP21+FP22","v":71550},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13603,null,null,null,null,null,6365,null,6365,null,null,null,null,null,8620,null,null,null,null,{"$f":"HB14+HB15+HB16+HB17+HB18+HB19+HB20+HB21+HB22","v":38173},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13603,28189,13603,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1526,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13603,null,null,null,null,null,null,null,null,null,null,null,{"$f":"JP14+JP15+JP16+JP17+JP18+JP19+JP20+JP21+JP22","v":99958},null,null,"a) If SSE20 is present and greater than zero and SSE9 is equal to or greater than RRUL-SMALL-TURNOVER-LIMIT (£85,000), there must be an entry in at least one of SSE11 to SSE19 and SSE20 must equal the total of those boxes. \nb) If present, SSE10.1 must be absent","Monetary value (2dp)"]
[23,"","SSE21","Net profit",null,null,null,null,null,null,null,null,{"$f":"MAX(0,M11+M13-M23)","v":957},null,null,null,{"$f":"MAX(0,Q11+Q13-Q23)","v":21055},null,null,null,null,null,null,null,null,{"$f":"MAX(0,Z11+Z13-Z23)","v":23875},null,null,{"$f":"MAX(0,AC11+AC13-AC23)","v":3733},null,null,null,null,null,{"$f":"MAX(0,AI11+AI12-AI23)","v":3788},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AT11+AT13-AT23)","v":0},null,{"$f":"MAX(0,AV11+AV13-AV23)","v":53100},null,null,null,null,null,null,null,{"$f":"MAX(0,BD11+BD13-BD23)","v":0},{"$f":"MAX(0,BE11+BE13-BE23)","v":7570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BV11+BV13-BV23)","v":957},null,null,null,null,null,{"$f":"MAX(0,CB11+CB13-CB23)","v":957},null,null,null,null,null,null,{"$f":"MAX(0,CI11+CI13-CI23)","v":3733},null,null,null,null,null,{"$f":"MAX(0,CO11+CO13-CO23)","v":0},{"$f":"MAX(0,CP11+CP13-CP23)","v":14560},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,DC11+DC13-DC23)","v":0},{"$f":"MAX(0,DD11+DD13-DD23)","v":23875},null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,DN11+DN13-DN23)","v":32495},{"$f":"MAX(0,DO11+DO13-DO23)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,DV11+DV13-DV23)","v":8676},null,{"$f":"MAX(0,DX11+DX13-DX23)","v":957},null,null,null,null,null,{"$f":"MAX(0,ED11+ED13-ED23)","v":4000},{"$f":"MAX(0,EE11+EE13-EE23)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,EN11+EN13-EN23)","v":4360},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FE11+FE13-FE23)","v":957},null,{"$f":"MAX(0,FG11+FG13-FG23)","v":957},{"$f":"MAX(0,FH11+FH13-FH23)","v":957},null,null,null,null,null,null,null,{"$f":"MAX(0,FP11+FP13-FP23)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GI11+GI13-GI23)","v":957},null,null,null,null,null,{"$f":"MAX(0,GO11+GO13-GO23)","v":53100},null,{"$f":"MAX(0,GQ11+GQ13-GQ23)","v":53100},null,null,null,null,null,{"$f":"MAX(0,GW11+GW13-GW23)","v":23875},null,null,null,null,{"$f":"MAX(0,HB11+HB13-HB23)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HT11+HT13-HT23)","v":2615},{"$f":"MAX(0,HU11+HU13-HU23)","v":4306},{"$f":"MAX(0,HV11+HV13-HV23)","v":957},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO12+IO13-IO23)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,JD11+JD13-JD23)","v":957},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,JP11+JP13-JP23)","v":1300020},null,null,"If SSE9 + SSE10 minus SSE20 is positive or zero, SSE21 is mandatory and must equal that sum\nCannot be negative.","SA Monetary value (2dp) >= 0.00"]
[24,"","SSE22","Net loss",null,null,null,null,null,null,null,null,{"$f":"MAX(0,M23-(M11+M13))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,Z23-(Z11+Z13))","v":0},null,null,{"$f":"MAX(0,AC23-(AC11+AC13))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AT23-(AT11+AT13))","v":10530},null,{"$f":"MAX(0,AV23-(AV11+AV13))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,BD23-(BD11+BD13))","v":10530},{"$f":"MAX(0,BE23-(BE11+BE13))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BV23-(BV11+BV13))","v":0},null,null,null,null,null,{"$f":"MAX(0,CB23-(CB11+CB13))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,CI23-(CI11+CI13))","v":0},null,null,null,null,null,{"$f":"MAX(0,CO23-(CO11+CO13))","v":10530},{"$f":"MAX(0,CP23-(CP11+CP13))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,DC23-(DC11+DC13))","v":28845},{"$f":"MAX(0,DD23-(DD11+DD13))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,DN23-(DN11+DN13))","v":0},{"$f":"MAX(0,DO23-(DO11+DO13))","v":10530},null,null,null,null,null,null,0,null,{"$f":"MAX(0,DX23-(DX11+DX13))","v":0},null,null,null,null,null,{"$f":"MAX(0,ED23-(ED11+ED13))","v":0},{"$f":"MAX(0,EE23-(EE11+EE13))","v":7000},null,null,null,null,null,null,null,null,{"$f":"MAX(0,EN23-(EN11+EN13))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FE23-(FE11+FE13))","v":0},null,{"$f":"MAX(0,FG23-(FG11+FG13))","v":0},{"$f":"MAX(0,FH23-(FH11+FH13))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,FP23-(FP11+FP13))","v":43907},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GI23-(GI11+GI13))","v":0},null,null,null,null,null,{"$f":"MAX(0,GO23-(GO11+GO13))","v":0},null,{"$f":"MAX(0,GQ23-(GQ11+GQ13))","v":0},null,null,null,null,null,{"$f":"MAX(0,GW23-(GW11+GW13))","v":0},null,null,null,null,{"$f":"MAX(0,HB23-(HB11+HB13))","v":10530},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HT23-(HT11+HT13))","v":0},{"$f":"MAX(0,HU23-(HU11+HU13))","v":0},{"$f":"MAX(0,HV23-(HV11+HV13))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO23-(IO12+IO13))","v":1526},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,JD23-(JD11+JD13))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,JP23-(JP11+JP13))","v":0},null,null,"a) If SSE20 minus (SSE9 + SSE10) is positive or zero, SSE22 is mandatory and must equal that sum\nb) If present, SSE10.1 must be absent\nCannot be negative.","SA Monetary value (2dp) >= 0.00"]
[25,"","SSE23","Annual Investment Allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,1500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,912,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1300000,null,null,"a) If present, must be less than or equal to TRAL-CA-ANNULA-INV-ALLCE (£1307946)\nb) If present, SSE10.1 must be absent","SA Monetary value (2dp) > 0.00"]
[26,"","SSE24","Unrelieved expenditure",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, SSE10.1 must be absent","SA Monetary value (2dp) > 0.00"]
[27,"","SSE24.1","Zero-emission car allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500]
[28,"","SSE25","Other capital allowances",null,null,null,null,null,null,null,null,1700,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1650,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1260,null,null,null,null,null,null,null,null,null,260,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1700,null,null,null,null,null,1700,null,null,null,null,null,null,1650,null,null,null,null,null,1260,1700,null,null,null,null,null,null,null,null,null,null,null,null,11260,null,null,null,null,null,null,null,null,null,null,null,1260,null,null,null,null,null,null,null,null,1700,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1700,null,1700,1700,null,null,null,null,null,null,null,11260,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1700,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1260,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1700,null,1700,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1700,null,null,null,null,null,null,null,null,null,null,null,1260,null,null,"If present, SSE10.1 must be absent","SA Monetary value (2dp) > 0.00"]
[29,{"$f":"IF(SE_A_IND>1,IF(HLOOKUP(SE_A_IND-1,SSE_RANGE,A30)=\"\",\"\",HLOOKUP(SE_A_IND-1,SSE_RANGE,A30)),\"\")","v":""},"SSE25.1","The Structures and Buildings Allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, SSE10.1 must be absent","SA Monetary value (2dp) > 0.00"]
[30,"","SSE25.2","Freeport Structures and Buildings Allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500]
[31,"","SSE26","Total balancing charges",null,null,null,null,null,null,null,null,3926,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1340,null,995,null,null,null,null,null,null,null,1340,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3926,null,null,null,null,null,3926,null,null,null,null,null,null,null,null,null,null,null,null,1340,3926,null,null,null,null,null,null,null,null,null,null,null,null,1340,null,null,null,null,null,null,null,null,null,null,null,1340,null,null,null,null,null,null,null,null,3926,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3926,null,3926,3926,null,null,null,null,null,null,null,1340,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3926,null,null,null,null,null,995,null,995,null,null,null,null,null,null,null,null,null,null,1340,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3926,null,3926,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3926,null,null,null,null,null,null,null,null,null,null,null,1340,null,null,null,"SA Monetary value (2dp) > 0.00"]
[32,"","SSE27","Personal Use",null,null,null,null,null,null,null,null,720,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,720,null,null,null,null,null,720,null,null,null,null,null,null,null,null,null,null,null,null,null,720,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,720,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,720,null,720,720,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,720,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,720,null,720,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,720,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SSE10.1 must be less than or equal to SSE21 + SSE26 + SSE27","SA Monetary value (2dp) > 0.00"]
[33,"","SSE28","Net profit for tax purposes",null,null,null,null,null,null,null,null,{"$f":"MAX(0, (M24+M32+M33)-(M25+M26+M27+M29))","v":3903},null,null,null,{"$f":"MAX(0, (Q24+Q32+Q33)-(Q25+Q26+Q27+Q29))","v":21055},null,null,null,null,null,null,null,null,21875,null,null,{"$f":"MAX(0, (AC24+AC32+AC33)-(AC25+AC26+AC27+AC29))","v":0},null,null,null,null,null,{"$f":"MAX(0,(AI24+AI32+AI33)-(AI13+AI25+AI26+AI27+AI29))","v":2788},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0, (AT24+AT32+AT33)-(AT25+AT26+AT27+AT29))","v":0},null,{"$f":"MAX(0, (AV24+AV32+AV33)-(AV25+AV26+AV27+AV29))","v":54095},null,null,null,null,null,null,null,{"$f":"MAX(0, (BD24+BD32+BD33)-(BD25+BD26+BD27+BD28+BD30+BD31+BD29))","v":0},{"$f":"MAX(0,(BE24+BE32+BE33)-(BE25+BE26+BE27+BE29))","v":5570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0, (BV24+BV32+BV33)-(BV25+BV26+BV27+BV29))","v":3903},null,null,null,null,null,{"$f":"MAX(0, (CB24+CB32+CB33)-(CB25+CB26+CB27+CB29))","v":3903},null,null,null,null,null,null,{"$f":"MAX(0, (CI24+CI32+CI33)-(CI25+CI26+CI27+CI29))","v":0},null,null,null,null,null,{"$f":"MAX(0, (CO24+CO32+CO33)-(CO25+CO26+CO27+CO29))","v":0},{"$f":"MAX(0, (CP24+CP32+CP33)-(CP25+CP26+CP27+CP29))","v":17506},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0, (DC24+DC32+DC33)-(DC25+DC26+DC27+DC29))","v":0},21875,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0, (DN24+DN32+DN33)-(DN25+DN26+DN27+DN29))","v":30495},{"$f":"MAX(0, (DO24+DO32+DO33)-(DO25+DO26+DO27+DO29))","v":0},null,null,null,null,null,null,{"$f":"MAX(0, (DV24+DV32+DV33)-(DV25+DV26+DV27+DV29))","v":8676},null,{"$f":"MAX(0, (DX24+DX32+DX33)-(DX25+DX26+DX27+DX29))","v":3903},null,null,null,null,null,{"$f":"MAX(0, (ED24+ED32+ED33)-(ED25+ED26+ED27+ED29))","v":4000},{"$f":"MAX(0, (EE24+EE32+EE33)-(EE25+EE26+EE27+EE29))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0, (EN24+EN32+EN33)-(EN25+EN26+EN27+EN29))","v":4360},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0, (FE24+FE32+FE33)-(FE25+FE26+FE27+FE29))","v":3903},null,{"$f":"MAX(0, (FG24+FG32+FG33)-(FG25+FG26+FG27+FG29))","v":3903},{"$f":"MAX(0, (FH24+FH32+FH33)-(FH25+FH26+FH27+FH29))","v":3903},null,null,null,null,null,null,null,{"$f":"MAX(0, (FP24+FP32+FP33)-(FP25+FP26+FP27+FP29))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0, (GI24+GI32+GI33)-(GI25+GI26+GI27+GI29))","v":3903},null,null,null,null,null,{"$f":"MAX(0, (GO24+GO32+GO33)-(GO25+GO26+GO27+GO29))","v":54095},null,{"$f":"MAX(0, (GQ24+GQ32+GQ33)-(GQ25+GQ26+GQ27+GQ29))","v":54095},null,null,null,null,null,21875,null,null,null,null,{"$f":"MAX(0, (HB24+HB32+HB33)-(HB25+HB26+HB27+HB29))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0, (HT24+HT32+HT33)-(HT25+HT26+HT27+HT29))","v":5561},{"$f":"MAX(0, (HU24+HU32+HU33)-(HU25+HU26+HU27+HU29))","v":2306},{"$f":"MAX(0, (HV24+HV32+HV33)-(HV25+HV26+HV27+HV29))","v":3903},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0, (IO24+IO32+IO33)-(IO25+IO26+IO27+IO29))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0, (JD24+JD32+JD33)-(JD25+JD26+JD27+JD29))","v":3903},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0, (JP24+JP32+JP33)-(JP25+JP26+JP27+JP29))","v":100},null,null,"If SSE21 + SSE26 + SSE27 minus (SSE10.1 + SSE22 + SSE23 + SSE24 + SSE25 + SSE25.1) is positive or zero SSE28 must equal that sum.\nCannot be negative.","SA Monetary value (2dp) >= 0.00"]
[34,"","SSE29","Losses used this year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7295,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7295,null,7295,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to SSE28","SA Monetary value (2dp) > 0.00"]
[35,"","SSE30","Any other business income",null,null,null,null,null,null,null,null,250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250,null,null,null,null,null,250,null,null,null,null,null,null,null,null,null,null,null,null,null,250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250,null,250,250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250,null,250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ","SA Monetary value (2dp) > 0.00"]
[36,"","SSE31","Total taxable profits from this business",null,null,null,null,null,null,null,null,{"$f":"MAX(0,M34+M36-M35)","v":4153},null,null,null,{"$f":"MAX(0,Q34+Q36-Q35)","v":21055},null,null,null,null,null,null,null,null,21875,null,null,{"$f":"MAX(0,AC34+AC36-AC35)","v":0},null,null,null,null,null,{"$f":"MAX(0,AI34+AI36-AI35)","v":2788},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AT34+AT36-AT35)","v":0},null,{"$f":"MAX(0,AV34+AV36-AV35)","v":46800},null,null,null,null,null,null,null,{"$f":"MAX(0,BD34+BD36-BD35)","v":0},{"$f":"MAX(0,BE34+BE36-BE35)","v":5570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BV34+BV36-BV35)","v":4153},null,null,null,null,null,{"$f":"MAX(0,CB34+CB36-CB35)","v":4153},null,null,null,null,null,null,{"$f":"MAX(0,CI34+CI36-CI35)","v":0},null,null,null,null,null,{"$f":"MAX(0,CO34+CO36-CO35)","v":0},{"$f":"MAX(0,CP34+CP36-CP35)","v":17756},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,DC34+DC36-DC35)","v":0},21875,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,DN34+DN36-DN35)","v":30495},{"$f":"MAX(0,DO34+DO36-DO35)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,DV34+DV36-DV35)","v":8676},null,{"$f":"MAX(0,DX34+DX36-DX35)","v":4153},null,null,null,null,null,{"$f":"MAX(0,ED34+ED36-ED35)","v":4000},{"$f":"MAX(0,EE34+EE36-EE35)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,EN34+EN36-EN35)","v":4360},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FE34+FE36-FE35)","v":4153},null,{"$f":"MAX(0,FG34+FG36-FG35)","v":4153},{"$f":"MAX(0,FH34+FH36-FH35)","v":4153},null,null,null,null,null,null,null,{"$f":"MAX(0,FP34+FP36-FP35)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GI34+GI36-GI35)","v":4153},null,null,null,null,null,{"$f":"MAX(0,GO34+GO36-GO35)","v":46800},null,{"$f":"MAX(0,GQ34+GQ36-GQ35)","v":46800},null,null,null,null,null,21875,null,null,null,null,{"$f":"MAX(0,HB34+HB36-HB35)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HT34+HT36-HT35)","v":5811},{"$f":"MAX(0,HU34+HU36-HU35)","v":2306},{"$f":"MAX(0,HV34+HV36-HV35)","v":4153},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO34+IO36-IO35)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,JD34+JD36-JD35)","v":4153},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,JP34+JP36-JP35)","v":100},null,null,"If SSE28 + SSE30 minus SSE29 is positive or zero SSE31 must equal that sum.\nCannot be negative.","SA Monetary value (2dp) >= 0.00"]
[37,"","SSE32","Allowable loss for year",null,null,null,null,null,null,null,null,{"$f":"MAX(0,(M25+M26+M27+M29)-(M24+M32+M33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(Z25+Z26+Z27+Z29)-(Z24+Z32+Z33))","v":0},null,null,{"$f":"MAX(0,(AC25+AC26+AC27+AC29)-(AC24+AC32+AC33))","v":417},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(AT25+AT26+AT27+AT29)-(AT24+AT32+AT33))","v":10450},null,{"$f":"MAX(0,(AV25+AV26+AV27+AV29)-(AV24+AV32+AV33))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,(BD25+BD26+BD27+BD28+BD29+BD30+BD31)-(BD24+BD32+BD33))","v":10450},{"$f":"MAX(0,(BE25+BE26+BE27+BE29)-(BE24+BE32+BE33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(BV25+BV26+BV27+BV29)-(BV24+BV32+BV33))","v":0},null,null,null,null,null,{"$f":"MAX(0,(CB25+CB26+CB27+CB29)-(CB24+CB32+CB33))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(CI25+CI26+CI27+CI29)-(CI24+CI32+CI33))","v":417},null,null,null,null,null,{"$f":"MAX(0,(CO25+CO26+CO27+CO29)-(CO24+CO32+CO33))","v":10450},{"$f":"MAX(0,(CP25+CP26+CP27+CP29)-(CP24+CP32+CP33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(DC25+DC26+DC27+DC29)-(DC24+DC32+DC33))","v":38765},{"$f":"MAX(0,(DD25+DD26+DD27+DD29)-(DD24+DD32+DD33))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(DN25+DN26+DN27+DN29)-(DN24+DN32+DN33))","v":0},{"$f":"MAX(0,(DO25+DO26+DO27+DO29)-(DO24+DO32+DO33))","v":10450},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(DX25+DX26+DX27+DX29)-(DX24+DX32+DX33))","v":0},null,null,null,null,null,{"$f":"MAX(0,(ED25+ED26+ED27+ED29)-(ED24+ED32+ED33))","v":0},{"$f":"MAX(0,(EE25+EE26+EE27+EE29)-(EE24+EE32+EE33))","v":7000},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(EN25+EN26+EN27+EN29)-(EN24+EN32+EN33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FE25+FE26+FE27+FE29)-(FE24+FE32+FE33))","v":0},null,{"$f":"MAX(0,(FG25+FG26+FG27+FG29)-(FG24+FG32+FG33))","v":0},{"$f":"MAX(0,(FH25+FH26+FH27+FH29)-(FH24+FH32+FH33))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,(FP25+FP26+FP27+FP29)-(FP24+FP32+FP33))","v":53827},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(GI25+GI26+GI27+GI29)-(GI24+GI32+GI33))","v":0},null,null,null,null,null,{"$f":"MAX(0,(GO25+GO26+GO27+GO29)-(GO24+GO32+GO33))","v":0},null,{"$f":"MAX(0,(GQ25+GQ26+GQ27+GQ29)-(GQ24+GQ32+GQ33))","v":0},null,null,null,null,null,{"$f":"MAX(0,(GW25+GW26+GW27+GW29)-(GW24+GW32+GW33))","v":0},null,null,null,null,{"$f":"MAX(0,(HB25+HB26+HB27+HB29)-(HB24+HB32+HB33))","v":10450},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(HT25+HT26+HT27+HT29)-(HT24+HT32+HT33))","v":0},{"$f":"MAX(0,(HU25+HU26+HU27+HU29)-(HU24+HU32+HU33))","v":0},{"$f":"MAX(0,(HV25+HV26+HV27+HV29)-(HV24+HV32+HV33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(IO25+IO26+IO27+IO29)-(IO24+IO32+IO33))","v":2438},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(JD25+JD26+JD27+JD29)-(JD24+JD32+JD33))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(JP25+JP26+JP27+JP29)-(JP24+JP32+JP33))","v":0},null,null,"a)Where SSE22 + SSE23 + SSE24 + SSE25 + SSE25.1 minus (SSE21 + SSE26 + SSE27) is positive or zero SSE32 is mandatory and must equal that sum. \nb)Cannot be negative.\nc)If present, SSE10.1 must be absent","SA Monetary value (2dp) >= 0.00"]
[38,"","SSE33","Loss offset against other income for year",null,null,null,null,null,null,null,null,{"$f":"IF(M10=\"Y\",\"\",IF(M38=0,\"\",M38))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Z10=\"Y\",\"\",IF(Z38=0,\"\",Z38))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AO10=\"Y\",\"\",IF(AO38=0,\"\",AO38))","v":""},null,null,null,null,{"$f":"IF(AT10=\"Y\",\"\",IF(AT38=0,\"\",AT38))","v":10450},null,{"$f":"IF(AV10=\"Y\",\"\",IF(AV38=0,\"\",AV38))","v":""},null,null,null,null,null,null,null,{"$f":"IF(BD10=\"Y\",\"\",IF(BD38=0,\"\",BD38))","v":10450},{"$f":"IF(BE10=\"Y\",\"\",IF(BE38=0,\"\",BE38))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BV10=\"Y\",\"\",IF(BV38=0,\"\",BV38))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CO10=\"Y\",\"\",IF(CO38=0,\"\",CO38))","v":10450},{"$f":"IF(CP10=\"Y\",\"\",IF(CP38=0,\"\",CP38))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DC10=\"Y\",\"\",IF(DC38=0,\"\",DC38))","v":38765},{"$f":"IF(DD10=\"Y\",\"\",IF(DD38=0,\"\",DD38))","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(DN10=\"Y\",\"\",IF(DN38=0,\"\",DN38))","v":""},{"$f":"IF(DO10=\"Y\",\"\",IF(DO38=0,\"\",DO38))","v":10450},null,null,null,null,null,null,null,null,{"$f":"IF(DX10=\"Y\",\"\",IF(DX38=0,\"\",DX38))","v":""},null,null,null,null,null,{"$f":"IF(ED10=\"Y\",\"\",IF(ED38=0,\"\",ED38))","v":""},2500,null,null,null,null,null,null,null,null,{"$f":"IF(EN10=\"Y\",\"\",IF(EN38=0,\"\",EN38))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FE10=\"Y\",\"\",IF(FE38=0,\"\",FE38))","v":""},null,{"$f":"IF(FG10=\"Y\",\"\",IF(FG38=0,\"\",FG38))","v":""},{"$f":"IF(FH10=\"Y\",\"\",IF(FH38=0,\"\",FH38))","v":""},null,null,null,null,null,null,null,{"$f":"IF(FP10=\"Y\",\"\",IF(FP38=0,\"\",FP38))","v":53827},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GI10=\"Y\",\"\",IF(GI38=0,\"\",GI38))","v":""},null,null,null,null,{"$f":"IF(GN10=\"Y\",\"\",IF(GN38=0,\"\",GN38))","v":""},{"$f":"IF(GO10=\"Y\",\"\",IF(GO38=0,\"\",GO38))","v":""},null,{"$f":"IF(GQ10=\"Y\",\"\",IF(GQ38=0,\"\",GQ38))","v":""},null,null,null,null,null,{"$f":"IF(GW10=\"Y\",\"\",IF(GW38=0,\"\",GW38))","v":""},null,null,null,null,{"$f":"IF(HB10=\"Y\",\"\",IF(HB38=0,\"\",HB38))","v":10450},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HT10=\"Y\",\"\",IF(HT38=0,\"\",HT38))","v":""},{"$f":"IF(HU10=\"Y\",\"\",IF(HU38=0,\"\",HU38))","v":""},{"$f":"IF(HV10=\"Y\",\"\",IF(HV38=0,\"\",HV38))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(JD10=\"Y\",\"\",IF(JD38=0,\"\",JD38))","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(JP10=\"Y\",\"\",IF(JP38=0,\"\",JP38))","v":""},null,null,"If present, must be less than or equal to SSE32. \nIf SSE8 = 'Y' then SSE33 must be zero or absent.","SA Monetary value (2dp) >= 0.00"]
[39,"","SSE34","Loss to carry back",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,417,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to SSE32 minus SSE33","SA Monetary value (2dp) > 0.00"]
[40,"","SSE35","Losses brought forward from last year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2072,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[41,"","SSE36",{"$f":"\"If your total profits for \"&tax_year&\" are less than \"&DOLLAR(NIC2_SPT,0)&\" and you choose to pay Class 2 NICs voluntarily, put 'X' in the box\"","v":"If your total profits for 2024-25 are less than £6,725 and you choose to pay Class 2 NICs voluntarily, put 'X' in the 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[42,"","SSE37","If you are excepted from paying Class 4 NICs, put ‘X’ in the box",null,null,null,null,null,null,null,null,"N",null,null,null,"Y",null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},{"$f":"IF(SE_A_IND>1,IF(NIC_ex_set,\"Y\",\"N\"),\"\")","v":""},null,null,"\"yes\""]
[43,{"$f":"IF(SE_A_IND>1,IF(HLOOKUP(SE_A_IND-1,SSE_RANGE,A44)=\"\",\"\",HLOOKUP(SE_A_IND-1,SSE_RANGE,A44)),\"\")","v":""},"SSE38","Deductions made by contractors on account of tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10421,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10421,null,10421,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[]
["row",{"$f":"\"selected \"&SE_B_IND-1","v":"selected 0"},"FSE",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation"]
[2,{"$f":"IF(SE_B_IND>1,IF(HLOOKUP(SE_B_IND-1,FSE_RANGE,A47)=\"\",\"\",HLOOKUP(SE_B_IND-1,FSE_RANGE,A47)),\"\")","v":""},"FSE1","Name of Business",null,null,"Trade5",null,"Trade5",null,null,"Trade5",null,null,null,null,"Trade5",null,"Trade5",null,null,null,null,null,null,null,"Larks",null,"Trade5",null,"Trade5",null,null,"Trade5",null,"Trade1","Shearer",null,"Trade1 ","Gifts",null,"Trade4",null,null,null,null,null,"Trade4",null,null,null,null,null,null,null,null,null,null,null,null,null,"Trade2",null,null,null,null,null,"Trade5",null,null,null,null,null,null,null,null,"Stamps",null,null,"Trade1",null,"Farming",null,"Trade1",null,"Trade5",null,null,"Chem","Trade2","Infinity","Reds","Roadmap","Spices",null,"Trade2","Trade2",null,"Trade6","Trade6",null,null,null,null,null,null,"Trade6",null,null,null,null,null,null,"Trade6",null,null,null,null,"Trade4",null,null,null,null,null,null,null,null,null,null,null,"Vinylz",null,null,null,null,"Trade7","Trade8",null,"Trade3",null,null,null,"Trade2",null,null,null,null,null,null,null,null,null,null,null,"Trade2",null,null,null,null,null,null,"Trade1",null,"Trade6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Garage",null,null,null,null,null,"Trade3",null,null,null,"Join",null,null,null,null,null,null,"Garage",null,null,"Trade9",null,null,null,"Trade4","Trade6",null,null,null,null,null,null,null,null,null,null,null,"Trade5",null,null,null,null,null,null,null,"Mint",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Trade1",null,"Trade2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA non-empty string"]
[3,{"$f":"IF(SE_B_IND>1,IF(HLOOKUP(SE_B_IND-1,FSE_RANGE,A48)=\"\",\"\",HLOOKUP(SE_B_IND-1,FSE_RANGE,A48)),\"\")","v":""},"FSE2","Description of Business",null,null,"trader",null,"trader",null,null,"trader",null,null,null,null,"trader",null,"trader",null,null,null,null,null,null,null,"mudlark",null,"trader",null,"collector",null,null,"captain",null,"glazier","Shearer",null,"Cleaning","Gift shop",null,"glazier",null,null,null,null,null,"Toy maker",null,null,null,null,null,null,null,null,null,null,null,null,null,"Dentist",null,null,null,null,null,"trader",null,null,null,null,null,null,null,null,"Philatalist",null,null,"farmer",null,"Shooting",null,"farmer",null,"trader",null,null,"Chemist","Dentist","Math","Casino","GPS design","Takeaway",null,"Dentist","Dentist",null,"lawyer","lawyer",null,null,null,null,null,null,"lawyer",null,null,null,null,null,null,"lawyer",null,null,null,null,"Toy maker",null,null,null,null,null,null,null,null,null,null,null,"Records",null,null,null,null,"Butcher","Baker",null,"Plumber",null,null,null,"Dentist",null,null,null,null,null,null,null,null,null,null,null,"Dentist",null,null,null,null,null,null,"farmer",null,"lawyer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Mechanic",null,null,null,null,null,"Plumber",null,null,null,"Carpentry",null,null,null,null,null,null,"Mechanic",null,null,"trader",null,null,null,"Toy maker","lawyer",null,null,null,null,null,null,null,null,null,null,null,"trader",null,null,null,null,null,null,null,"Finance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"farmer",null,"Dentist",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA non-empty string"]
[4,"","FSE3","Address of Business",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bridge St",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stone Rd","Bridge St","Beyond St","Black St","Lost Ave","Chilli Lane",null,"Bridge St","Bridge St",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cabby Rd",null,null,null,null,"King Street",null,null,"Telford St",null,null,null,"Bridge St",null,null,null,null,null,null,null,null,null,null,null,"Bridge St",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Telford St",null,null,null,"Star Rd",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yate Rd",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bridge St",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2 lines in total, 2 lines of 14","SA string"]
[5,"","FSE4","Address of Business",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"M1 6FQ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DR1 UDD","M1 6FQ","NE1 4AT","CH3 1AT","WH3 1RU","NA1 4NN",null,"M1 6FQ","M1 6FQ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OA5 1SS",null,null,null,null,"TF3 4ER",null,null,"TF3 0BB",null,null,null,"M1 6FQ",null,null,null,null,null,null,null,null,null,null,null,"M1 6FQ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TF3 0BB",null,null,null,"ME5 1AH",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GR1 0TS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"M1 6FQ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1 line in total, 8 for postcode","SA string"]
[6,"","FSE5","Tick if details have changed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[7,"","FSE6","Date of commencement",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"01/05/\"&Tax_year_start","v":"01/05/2024"},null,{"$f":"\"01/05/\"&Tax_year_start","v":"01/05/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"must be within the current return year","SA MTR date"]
[8,"","FSE7","Date of cessation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"02/09/\"&Tax_year_start","v":"02/09/2024"},null,null,{"$f":"\"27/09/\"&Tax_year_start","v":"27/09/2024"},null,{"$f":"\"24/12/\"&Tax_year_start","v":"24/12/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"28/02/\"&Tax_year_end","v":"28/02/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"31/08/\"&Tax_year_start","v":"31/08/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"31/08/\"&Tax_year_start","v":"31/08/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) must be within return year.\nb) If FSE6 is present, FSE7 must be the same as or later than FSE6","SA MTR date"]
[9,"","FSE8","Accounting period start",null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,{"$f":"\"01/05/\"&Tax_year_start","v":"01/05/2024"},null,{"$f":"\"01/05/\"&Tax_year_start","v":"01/05/2024"},null,null,{"$f":"\"05/04/\"&Tax_year_start","v":"05/04/2024"},null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,{"$f":"\"05/04/\"&Tax_year_start","v":"05/04/2024"},{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"01/11/\"&Tax_year_start-1","v":"01/11/2023"},null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,{"$f":"\"01/01/\"&Tax_year_start","v":"01/01/2024"},null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,{"$f":"\"01/01/\"&Tax_year_start","v":"01/01/2024"},null,null,{"$f":"\"01/04/\"&Tax_year_start","v":"01/04/2024"},"01/04/2024","01/04/2024","01/04/2024","01/04/2024","01/04/2024",null,{"$f":"\"01/04/\"&Tax_year_start","v":"01/04/2024"},{"$f":"\"01/04/\"&Tax_year_start","v":"01/04/2024"},null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA MTR date"]
[10,"","FSE9","Accounting period end",null,null,{"$f":"\"30/12/\"&Tax_year_start","v":"30/12/2024"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,{"$f":"\"30/12/\"&Tax_year_start","v":"30/12/2024"},null,null,null,null,{"$f":"\"30/12/\"&Tax_year_start","v":"30/12/2024"},null,{"$f":"\"31/12/\"&Tax_year_start","v":"31/12/2024"},null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,null,{"$f":"\"02/09/\"&Tax_year_start","v":"02/09/2024"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},{"$f":"\"27/09/\"&Tax_year_start","v":"27/09/2024"},null,{"$f":"\"24/12/\"&Tax_year_start","v":"24/12/2024"},{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"31/10/\"&Tax_year_start","v":"31/10/2024"},null,null,null,null,null,{"$f":"\"30/12/\"&Tax_year_start","v":"30/12/2024"},null,null,null,null,null,null,null,null,{"$f":"\"31/12/\"&Tax_year_start","v":"31/12/2024"},null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,{"$f":"\"28/02/\"&Tax_year_end","v":"28/02/2025"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,{"$f":"\"30/12/\"&Tax_year_start","v":"30/12/2024"},null,null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},"31/03/2025","31/03/2025","31/03/2025","31/03/2025","31/03/2025",null,{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},{"$f":"\"31/03/\"&Tax_year_end","v":"31/03/2025"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,{"$f":"\"05/04/\"&Tax_year_end","v":"05/04/2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If FSE9 is present FSE8 must be present\nb) If FSE8 is present FSE9 must be present\nc) If FSE8 present, FSE9 must be the same as or later than FSE8","SA MTR date"]
[11,"","FSE10","If you used the traditional accounting, put ‘X’ in the box",null,null,"N",null,"N",null,null,"N",null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,"N",null,"N",null,"N",null,null,"N",null,"N","N",null,"N","N",null,"Y",null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"N",null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N",null,"N",null,"N",null,null,"N","N","N","N","N","N",null,"N","N",null,"N","N",null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,"N","Y",null,"N",null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"N",null,null,null,"N",null,null,null,null,null,null,"N",null,null,"N",null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[12,"","FSE11","Tick Box - Accounting Date has changed",null,null,"N",null,"N",null,null,"N",null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"N",null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N",null,"N",null,"N",null,null,"N","N","N","N","N","N",null,"N","N",null,"N","N",null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,"N","N",null,"N",null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"N",null,null,null,"N",null,null,null,null,null,null,"N",null,null,"N",null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[13,"","FSE12","Tick Box - Second or further change",null,null,"N",null,"N",null,null,"N",null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"N",null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N",null,"N",null,"N",null,null,"N","N","N","N","N","N",null,"N","N",null,"N","N",null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,"N","N",null,"N",null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"N",null,null,null,"N",null,null,null,null,null,null,"N",null,null,"N",null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[14,"","FSE13","If special arrangements apply, put ‘X’ in the box",null,null,"N",null,"N",null,null,"N",null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"N",null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N",null,"N",null,"N",null,null,"N","N","N","N","N","N",null,"N","N",null,"Y","Y",null,null,null,null,null,null,"Y",null,null,null,null,null,null,"Y",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,"N","N",null,"N",null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"N",null,null,null,"N",null,null,null,null,null,null,"N",null,null,"N",null,null,null,"N","Y",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LDC only","Number (2dp)"]
[15,"","FSE14","Entered Details elsewhere",null,null,"N",null,"N",null,null,"N",null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"N",null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N",null,"N",null,"N",null,null,"N","N","N","N","N","N",null,"N","N",null,"N","N",null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,"N","N",null,"N",null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,"N",null,null,null,"N",null,null,null,null,null,null,"N",null,null,"N",null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[16,"","FSE15","Sales/business income",null,null,17200,null,76834,null,null,17000,null,null,null,null,74900,null,76560,null,null,null,null,null,null,null,10430,null,74900,null,32495,null,null,49900,null,19930,897,null,10194,21694,null,15006,null,null,null,null,null,73250,null,null,null,null,null,null,null,null,null,null,null,null,null,328938,null,null,null,null,null,78440,null,null,null,null,null,null,null,null,25000,null,null,1424131,null,190432,null,82959,null,74900,null,null,37700,328938,8008,173808,479786,178351,null,328938,328938,null,175264,175264,null,null,null,null,null,null,175264,null,null,null,null,null,null,175264,null,null,null,null,73250,null,null,null,null,null,null,null,null,null,null,null,133319,null,null,null,null,69203,70000,null,67088,null,null,null,328938,null,null,null,null,null,null,null,null,null,null,null,328938,null,null,null,null,null,null,82959,null,175264,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,86750,null,null,null,null,null,67088,null,null,null,32495,null,null,null,null,null,null,36000,null,null,155000,null,null,null,73250,175264,null,null,null,null,null,null,null,null,null,null,null,74900,null,null,null,null,null,null,null,67395,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,82959,null,328938,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[17,"","FSE16","Other income/profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5460,5460,null,null,null,null,null,null,5460,null,null,null,null,null,null,5460,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5460,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5460,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If FSE15 or FSE16 is present then FSE8 must also be present","SA Monetary value (2dp) > 0.00"]
[18,{"$f":"IF(SE_B_IND>1,IF(HLOOKUP(SE_B_IND-1,FSE_RANGE,A63)=\"\",\"\",HLOOKUP(SE_B_IND-1,FSE_RANGE,A63)),\"\")","v":""},"FSE16.1","Trading income allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,897,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If present must be less than or equal to TRADING-ALLOWANCE (£1000)","SA Monetary value (2dp) > 0.00"]
[19,"","FSE17","Cost of sales",null,null,null,null,24700,null,null,null,null,null,null,null,25000,null,25000,null,null,null,null,null,null,null,null,null,25000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23569,null,null,null,null,null,null,null,null,null,null,null,null,null,75512,null,null,null,null,null,25000,null,null,null,null,null,null,null,null,19000,null,null,20920,null,7890,null,19144,null,25000,null,null,null,75512,null,43304,null,27532,null,75512,75512,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23569,null,null,null,null,null,null,null,null,null,null,null,56254,null,null,null,null,null,2577,null,null,null,null,null,75512,null,null,null,null,null,null,null,null,null,null,null,75512,null,null,null,null,null,null,19144,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23569,null,null,null,null,null,null,null,null,null,null,null,null,25000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19144,null,75512,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[20,"","FSE18","Construction industry sub contractor costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[21,"","FSE19","Employee costs",null,null,2000,null,4049,null,null,null,null,null,null,null,2000,null,2000,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,7850,null,null,2570,4532,null,null,null,null,null,null,null,22000,null,null,null,null,null,null,null,null,null,null,null,null,null,99532,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,3780,null,42356,null,3780,null,2000,null,null,12570,99532,12570,24140,279853,56500,null,99532,99532,null,10640,10640,null,null,null,null,null,null,10640,null,null,null,null,null,null,10640,null,null,null,null,22000,null,null,null,null,null,null,null,null,null,null,null,27998,null,null,null,null,15430,25337,null,1500,null,null,null,99532,null,null,null,null,null,null,null,null,null,null,null,99532,null,null,null,null,null,null,3780,null,10640,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35890,null,null,null,null,null,1500,null,null,null,null,null,null,null,null,null,null,14680,null,null,28750,null,null,null,22000,10640,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,13265,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3780,null,99532,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[22,"","FSE20","Motor expenses",null,null,null,null,11800,null,null,null,null,null,null,null,12000,null,12000,null,null,null,null,null,null,null,750,null,12000,null,null,null,null,null,null,null,null,null,null,null,null,4526,null,null,null,null,null,16200,null,null,null,null,null,null,null,null,null,null,null,null,null,3747,null,null,null,null,null,12000,null,null,null,null,null,null,null,null,null,null,null,null,null,15735,null,null,null,12000,null,null,null,3747,null,2508,null,6342,null,3747,3747,null,2421,2421,null,null,null,null,null,null,2421,null,null,null,null,null,null,2421,null,null,null,null,16200,null,null,null,null,null,null,null,null,null,null,null,4557,null,null,null,null,12688,11799,null,3678,null,null,null,3747,null,null,null,null,null,null,null,null,null,null,null,3747,null,null,null,null,null,null,null,null,2421,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3678,null,null,null,null,null,null,null,null,null,null,null,null,null,17900,null,null,null,16200,2421,null,null,null,null,null,null,null,null,null,null,null,12000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3747,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[23,"","FSE21","Premises costs",null,null,null,null,10600,null,null,null,null,null,null,null,10800,null,10800,null,null,null,null,null,null,null,null,null,10800,null,null,null,null,null,null,null,null,null,null,3267,null,null,null,null,null,null,null,15600,null,null,null,null,null,null,null,null,null,null,null,null,null,16128,null,null,null,null,null,10800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10800,null,null,8600,16128,5400,4300,25672,31769,null,16128,16128,null,25623,25623,null,null,null,null,null,null,25623,null,null,null,null,null,null,25623,null,null,null,null,15600,null,null,null,null,null,null,null,null,null,null,null,6253,null,null,null,null,13211,13980,null,1252,null,null,null,16128,null,null,null,null,null,null,null,null,null,null,null,16128,null,null,null,null,null,null,null,null,25623,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28500,null,null,null,null,null,1252,null,null,null,25000,null,null,null,null,null,null,8750,null,null,11876,null,null,null,15600,25623,null,null,null,null,null,null,null,null,null,null,null,10800,null,null,null,null,null,null,null,25400,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16128,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[24,"","FSE22","Repairs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,816,null,null,null,null,null,null,null,null,4203,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4203,null,670,null,4203,null,null,null,null,null,null,null,7018,null,7651,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9118,null,null,null,null,3256,5920,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4203,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6598,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1290,null,null,3679,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4203,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[25,"","FSE23","General administrative expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,950,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6040,null,null,null,null,null,null,null,null,null,null,null,null,null,null,900,null,null,null,null,null,null,null,null,null,null,null,1600,6040,8,2279,null,null,null,6040,6040,null,640,640,null,null,null,null,null,null,640,null,null,null,null,null,null,640,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2279,null,null,null,null,158,null,null,961,null,null,null,6040,null,null,null,null,null,null,null,null,null,null,null,6040,null,null,null,null,null,null,null,null,640,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2460,null,null,null,null,null,961,null,null,null,620,null,null,null,null,null,null,860,null,null,1250,null,null,null,null,640,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6040,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[26,"","FSE24","Advertising etc",null,null,null,null,1200,null,null,null,null,null,null,null,1400,null,1400,null,null,null,null,null,null,null,null,null,1400,null,null,null,null,null,null,null,null,null,null,1324,null,700,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,764,null,null,null,null,null,1400,null,null,null,null,null,null,null,null,100,null,null,null,null,1234,null,null,null,1400,null,null,null,764,null,null,63452,null,null,764,764,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2219,3256,null,null,null,null,null,764,null,null,null,null,null,null,null,null,null,null,null,764,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4350,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1400,null,null,null,null,null,null,null,1750,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,764,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[27,"","FSE25","Interest and alternative finance payments",null,null,null,null,5600,null,null,null,null,null,null,null,5800,null,5800,null,null,null,null,null,null,null,null,null,5800,null,null,null,null,null,null,null,null,null,null,null,null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9523,null,null,null,null,null,5800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5800,null,null,null,9523,9,null,null,null,null,9523,9523,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1931,4556,null,null,null,null,null,9523,null,null,null,null,null,null,null,null,null,null,null,9523,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9523,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[28,"","FSE26","Other finance charges",null,null,null,null,1300,null,null,null,null,null,null,null,1500,null,1500,null,null,null,null,null,null,null,null,null,1500,null,null,null,null,null,null,216,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2719,null,null,null,null,null,1500,null,null,null,null,null,null,null,null,null,null,null,216,null,null,null,216,null,1500,null,null,null,2719,21,74,null,null,null,2719,2719,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,null,null,null,null,287,240,null,null,null,null,null,2719,null,null,null,null,null,null,null,null,null,null,null,2719,null,null,null,null,null,null,216,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,216,null,2719,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[29,"","FSE27","Bad debts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,798,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1317,null,null,null,1317,null,null,null,null,null,798,null,null,null,13248,null,798,798,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3326,null,null,null,null,null,798,null,null,null,null,null,null,null,null,null,null,null,798,null,null,null,null,null,null,1317,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1317,null,798,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[30,"","FSE28","Legal and professional costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,659,null,null,null,null,null,null,null,null,null,null,null,null,null,6284,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3578,null,null,null,null,null,null,1000,6284,null,2790,121342,null,null,6284,6284,null,1562,1562,null,null,null,null,null,null,1562,null,null,null,null,null,null,1562,null,null,null,null,659,null,null,null,null,null,null,null,null,null,null,null,2790,null,null,null,null,null,2169,null,2150,null,null,null,6284,null,null,null,null,null,null,null,null,null,null,null,6284,null,null,null,null,null,null,null,null,1562,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2150,null,null,null,null,null,null,null,null,null,null,null,null,null,17948,null,null,null,659,1562,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6284,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[31,"","FSE29","Depreciation etc",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8592,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8592,null,6487,null,null,null,8592,8592,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6487,null,null,null,null,null,null,null,null,null,null,null,8592,null,null,null,null,null,null,null,null,null,null,null,8592,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8592,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[32,"","FSE30","Other expenses",null,null,null,null,1300,null,null,2100,null,null,null,null,1500,null,500,null,null,null,null,null,null,null,null,null,1500,null,null,null,null,null,null,3661,null,null,null,null,null,null,null,null,null,null,null,223,null,null,null,null,null,null,null,null,null,null,null,null,null,627,null,null,null,null,null,1500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1500,null,null,2350,627,null,4026,null,309,null,627,627,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,223,null,null,null,null,null,null,null,null,null,null,null,4026,null,null,null,null,null,1840,null,59,null,null,null,627,null,null,null,null,null,null,null,null,null,null,null,627,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,null,null,null,null,null,null,null,null,null,null,null,null,860,null,null,null,223,null,null,null,null,null,null,null,null,null,null,null,null,1500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,627,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[33,"","FSE31","Total expenses",null,null,{"$f":"G64+G65+G66+G67+G68+G69+G70+G71+G72+G73+G74+G75+G76+G77","v":2000},null,{"$f":"I64+I65+I66+I67+I68+I69+I70+I71+I72+I73+I74+I75+I76+I77","v":60549},null,null,{"$f":"L64+L65+L66+L67+L68+L69+L70+L71+L72+L73+L74+L75+L76+L77","v":2100},null,null,null,null,{"$f":"Q64+Q65+Q66+Q67+Q68+Q69+Q70+Q71+Q72+Q73+Q74+Q75+Q76+Q77","v":60000},null,{"$f":"S64+S65+S66+S67+S68+S69+S70+S71+S72+S73+S74+S75+S76+S77","v":59000},null,null,null,null,null,null,null,{"$f":"AA64+AA65+AA66+AA67+AA68+AA69+AA70+AA71+AA72+AA73+AA74+AA75+AA76+AA77","v":1566},null,{"$f":"AC64+AC65+AC66+AC67+AC68+AC69+AC70+AC71+AC72+AC73+AC74+AC75+AC76+AC77","v":60000},null,10620,null,null,1570,null,{"$f":"AJ64+AJ65+AJ66+AJ67+AJ68+AJ69+AJ70+AJ71+AJ72+AJ73+AJ74+AJ75+AJ76+AJ77","v":16530},null,null,{"$f":"AM64+AM65+AM66+AM67+AM68+AM69+AM70+AM71+AM72+AM73+AM74+AM75+AM76+AM77","v":2570},9123,null,{"$f":"AP64+AP65+AP66+AP67+AP68+AP69+AP70+AP71+AP72+AP73+AP74+AP75+AP76+AP77","v":6376},null,null,null,null,null,{"$f":"AV64+AV65+AV66+AV67+AV68+AV69+AV70+AV71+AV72+AV73+AV74+AV75+AV76+AV77","v":78251},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ64+BJ65+BJ66+BJ67+BJ68+BJ69+BJ70+BJ71+BJ72+BJ73+BJ74+BJ75+BJ76+BJ77","v":230266},null,null,null,null,null,{"$f":"BP64+BP65+BP66+BP67+BP68+BP69+BP70+BP71+BP72+BP73+BP74+BP75+BP76+BP77","v":60000},null,null,null,null,null,null,null,null,{"$f":"BY64+BY65+BY66+BY67+BY68+BY69+BY70+BY71+BY72+BY73+BY74+BY75+BY76+BY77","v":20000},null,null,{"$f":"CB64+CB65+CB66+CB67+CB68+CB69+CB70+CB71+CB72+CB73+CB74+CB75+CB76+CB77","v":30436},null,{"$f":"CD64+CD65+CD66+CD67+CD68+CD69+CD70+CD71+CD72+CD73+CD74+CD75+CD76+CD77","v":71463},null,{"$f":"CF64+CF65+CF66+CF67+CF68+CF69+CF70+CF71+CF72+CF73+CF74+CF75+CF76+CF77","v":28660},null,{"$f":"CH64+CH65+CH66+CH67+CH68+CH69+CH70+CH71+CH72+CH73+CH74+CH75+CH76+CH77","v":60000},null,null,{"$f":"CK64+CK65+CK66+CK67+CK68+CK69+CK70+CK71+CK72+CK73+CK74+CK75+CK76+CK77","v":26120},230266,18008,{"$f":"CN64+CN65+CN66+CN67+CN68+CN69+CN70+CN71+CN72+CN73+CN74+CN75+CN76+CN77","v":96926},490319,143351,null,{"$f":"CR64+CR65+CR66+CR67+CR68+CR69+CR70+CR71+CR72+CR73+CR74+CR75+CR76+CR77","v":230266},{"$f":"CS64+CS65+CS66+CS67+CS68+CS69+CS70+CS71+CS72+CS73+CS74+CS75+CS76+CS77","v":230266},null,{"$f":"CU64+CU65+CU66+CU67+CU68+CU69+CU70+CU71+CU72+CU73+CU74+CU75+CU76+CU77","v":40886},{"$f":"CV64+CV65+CV66+CV67+CV68+CV69+CV70+CV71+CV72+CV73+CV74+CV75+CV76+CV77","v":40886},null,null,null,null,null,null,{"$f":"DC64+DC65+DC66+DC67+DC68+DC69+DC70+DC71+DC72+DC73+DC74+DC75+DC76+DC77","v":40886},null,null,null,null,null,null,{"$f":"DJ64+DJ65+DJ66+DJ67+DJ68+DJ69+DJ70+DJ71+DJ72+DJ73+DJ74+DJ75+DJ76+DJ77","v":40886},null,null,null,null,{"$f":"DO64+DO65+DO66+DO67+DO68+DO69+DO70+DO71+DO72+DO73+DO74+DO75+DO76+DO77","v":78251},null,null,null,null,null,null,null,null,null,null,null,{"$f":"EA64+EA65+EA66+EA67+EA68+EA69+EA70+EA71+EA72+EA73+EA74+EA75+EA76+EA77","v":119836},null,null,null,null,{"$f":"EF64+EF65+EF66+EF67+EF68+EF69+EF70+EF71+EF72+EF73+EF74+EF75+EF76+EF77","v":49180},{"$f":"EG64+EG65+EG66+EG67+EG68+EG69+EG70+EG71+EG72+EG73+EG74+EG75+EG76+EG77","v":75000},null,{"$f":"EI64+EI65+EI66+EI67+EI68+EI69+EI70+EI71+EI72+EI73+EI74+EI75+EI76+EI77","v":9900},null,null,null,{"$f":"EM64+EM65+EM66+EM67+EM68+EM69+EM70+EM71+EM72+EM73+EM74+EM75+EM76+EM77","v":230266},null,null,null,null,null,null,null,null,null,null,null,{"$f":"EY64+EY65+EY66+EY67+EY68+EY69+EY70+EY71+EY72+EY73+EY74+EY75+EY76+EY77","v":230266},null,null,null,null,null,null,{"$f":"FF64+FF65+FF66+FF67+FF68+FF69+FF70+FF71+FF72+FF73+FF74+FF75+FF76+FF77","v":28660},null,{"$f":"FH64+FH65+FH66+FH67+FH68+FH69+FH70+FH71+FH72+FH73+FH74+FH75+FH76+FH77","v":40886},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GD64+GD65+GD66+GD67+GD68+GD69+GD70+GD71+GD72+GD73+GD74+GD75+GD76+GD77","v":77798},null,null,null,null,null,{"$f":"GJ64+GJ65+GJ66+GJ67+GJ68+GJ69+GJ70+GJ71+GJ72+GJ73+GJ74+GJ75+GJ76+GJ77","v":9900},0,0,0,25620,0,0,0,0,0,0,26080,0,0,{"$f":"GX64+GX65+GX66+GX67+GX68+GX69+GX70+GX71+GX72+GX73+GX74+GX75+GX76+GX77","v":207763},null,null,null,{"$f":"HB64+HB65+HB66+HB67+HB68+HB69+HB70+HB71+HB72+HB73+HB74+HB75+HB76+HB77","v":78251},{"$f":"HC64+HC65+HC66+HC67+HC68+HC69+HC70+HC71+HC72+HC73+HC74+HC75+HC76+HC77","v":40886},null,null,null,null,null,null,null,null,null,null,null,{"$f":"HO64+HO65+HO66+HO67+HO68+HO69+HO70+HO71+HO72+HO73+HO74+HO75+HO76+HO77","v":60000},null,null,null,null,null,null,null,{"$f":"HW64+HW65+HW66+HW67+HW68+HW69+HW70+HW71+HW72+HW73+HW74+HW75+HW76+HW77","v":40415},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY64+IY65+IY66+IY67+IY68+IY69+IY70+IY71+IY72+IY73+IY74+IY75+IY76+IY77","v":28660},null,{"$f":"JA64+JA65+JA66+JA67+JA68+JA69+JA70+JA71+JA72+JA73+JA74+JA75+JA76+JA77","v":230266},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If entry in any of FSE17, FSE18, FSE19, FSE20, FSE21, FSE22, FSE23, FSE24, FSE25, FSE26, FSE27, FSE28, FSE29 or FSE30 total of all boxes must = FSE31 & FSE31 is mandatory\nb) If present, FSE16.1 must be absent","SA Monetary value (2dp)"]
[34,"","FSE32","Disallowable cost of sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[35,"","FSE33","Disallowable construction industry sub contractor costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,270,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,270,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[36,"","FSE34","Disallowable employee costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,212,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,212,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[37,"","FSE35","Disallowable motor expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,199,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,199,null,null,null,null,null,199,199,null,561,561,null,null,null,null,null,null,561,null,null,null,null,null,null,561,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,205,null,null,null,199,null,null,null,null,null,null,null,null,null,null,null,199,null,null,null,null,null,null,null,null,561,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,205,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,561,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,199,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[38,"","FSE36","Disallowable premises costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2135,2135,null,null,null,null,null,null,2135,null,null,null,null,null,null,2135,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2135,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2135,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[39,"","FSE37","Disallowable repairs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[40,"","FSE38","Disallowable General administrative expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[41,"","FSE39","Disallowable advertising etc",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[42,"","FSE40","Disallowable Interest and alternative finance payments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[43,"","FSE41","Disallowable other finance charges",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[44,"","FSE42","Disallowable bad debts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[45,"","FSE43","Disallowable legal and professional costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[46,"","FSE44","Disallowable depreciation etc",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8592,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8592,null,6487,null,null,null,8592,8592,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6487,null,null,null,null,null,null,null,null,null,null,null,8592,null,null,null,null,null,null,null,null,null,null,null,8592,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8592,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[47,"","FSE45","Disallowable other expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) except 0.00"]
[48,"","FSE46","Disallowable expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ79+BJ80+BJ81+BJ82+BJ83+BJ84+BJ85+BJ86+BJ87+BJ88+BJ89+BJ90+BJ91+BJ92","v":8791},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CL79+CL80+CL81+CL82+CL83+CL84+CL85+CL86+CL87+CL88+CL89+CL90+CL91+CL92","v":8791},null,6487,null,null,null,{"$f":"CR79+CR80+CR81+CR82+CR83+CR84+CR85+CR86+CR87+CR88+CR89+CR90+CR91+CR92","v":8791},{"$f":"CS79+CS80+CS81+CS82+CS83+CS84+CS85+CS86+CS87+CS88+CS89+CS90+CS91+CS92","v":8791},null,{"$f":"CU79+CU80+CU81+CU82+CU83+CU84+CU85+CU86+CU87+CU88+CU89+CU90+CU91+CU92","v":2696},{"$f":"CV79+CV80+CV81+CV82+CV83+CV84+CV85+CV86+CV87+CV88+CV89+CV90+CV91+CV92","v":2696},null,null,null,null,null,null,{"$f":"DC79+DC80+DC81+DC82+DC83+DC84+DC85+DC86+DC87+DC88+DC89+DC90+DC91+DC92","v":2696},null,null,null,null,null,null,{"$f":"DJ79+DJ80+DJ81+DJ82+DJ83+DJ84+DJ85+DJ86+DJ87+DJ88+DJ89+DJ90+DJ91+DJ92","v":2696},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6487,null,null,null,null,null,null,null,{"$f":"EI79+EI80+EI81+EI82+EI83+EI84+EI85+EI86+EI87+EI88+EI89+EI90+EI91+EI92","v":687},null,null,null,{"$f":"EM79+EM80+EM81+EM82+EM83+EM84+EM85+EM86+EM87+EM88+EM89+EM90+EM91+EM92","v":8791},null,null,null,null,null,null,null,null,null,null,null,{"$f":"EY79+EY80+EY81+EY82+EY83+EY84+EY85+EY86+EY87+EY88+EY89+EY90+EY91+EY92","v":8791},null,null,null,null,null,null,null,null,{"$f":"FH79+FH80+FH81+FH82+FH83+FH84+FH85+FH86+FH87+FH88+FH89+FH90+FH91+FH92","v":2696},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GJ79+GJ80+GJ81+GJ82+GJ83+GJ84+GJ85+GJ86+GJ87+GJ88+GJ89+GJ90+GJ91+GJ92","v":687},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HC79+HC80+HC81+HC82+HC83+HC84+HC85+HC86+HC87+HC88+HC89+HC90+HC91+HC92","v":2696},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"JA79+JA80+JA81+JA82+JA83+JA84+JA85+JA86+JA87+JA88+JA89+JA90+JA91+JA92","v":8791},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a)If entry in any of FSE32, FSE33, FSE34, FSE35, FSE36, FSE37, FSE38, FSE39, FSE40, FSE41, FSE42, FSE43, FSE44 or FSE45 total of all boxes must = FSE46 \nb)if present, FSE16.1 must be absent","SA Monetary value (2dp)"]
[49,"","FSE47","Net profit",null,null,{"$f":"MAX(0,G61+G62-G78)","v":15200},null,{"$f":"MAX(0,I61+I62-I78)","v":16285},null,null,{"$f":"MAX(0,L61+L62-L78)","v":14900},null,null,null,null,{"$f":"MAX(0,Q61+Q62-Q78)","v":14900},null,{"$f":"MAX(0,S61+S62-S78)","v":17560},null,null,null,null,null,null,null,{"$f":"MAX(0,AA61+AA62-AA78)","v":8864},null,{"$f":"MAX(0,AC61+AC62-AC78)","v":14900},null,{"$f":"MAX(0,AE61+AE62-AE78)","v":21875},null,null,{"$f":"MAX(0,AH61+AH62-AH78)","v":48330},null,{"$f":"MAX(0,AJ61+AJ62-AJ78)","v":3400},{"$f":"MAX(0,AK61+AK62-AK78)","v":897},null,{"$f":"MAX(0,AM61+AM62-AM78)","v":7624},{"$f":"MAX(0,AN61+AN62-AN78)","v":12571},null,{"$f":"MAX(0,AP61+AP62-AP78)","v":8630},null,null,null,null,null,{"$f":"MAX(0,AV61+AV62-AV78)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BJ61+BJ62-BJ78)","v":98672},null,null,null,null,null,{"$f":"MAX(0,BP61+BP62-BP78)","v":18440},null,null,null,null,null,null,null,null,{"$f":"MAX(0,BY61+BY62-BY78)","v":5000},null,null,{"$f":"MAX(0,CB61+CB62-CB78)","v":1393695},null,{"$f":"MAX(0,CD61+CD62-CD78)","v":118969},null,{"$f":"MAX(0,CF61+CF62-CF78)","v":54299},null,{"$f":"MAX(0,CH61+CH62-CH78)","v":14900},null,null,{"$f":"MAX(0,CK61+CK62-CK78)","v":11580},{"$f":"MAX(0,CL61+CL62-CL78)","v":98672},{"$f":"MAX(0,CM61+CM62-CM78)","v":0},76882,{"$f":"MAX(0,CO61+CO62-CO78)","v":0},{"$f":"MAX(0,CP61+CP62-CP78)","v":35000},null,{"$f":"MAX(0,CR61+CR62-CR78)","v":98672},{"$f":"MAX(0,CS61+CS62-CS78)","v":98672},null,{"$f":"MAX(0,CU61+CU62-CU78)","v":139838},{"$f":"MAX(0,CV61+CV62-CV78)","v":139838},null,null,null,null,null,null,{"$f":"MAX(0,DC61+DC62-DC78)","v":139838},null,null,null,null,null,null,{"$f":"MAX(0,DJ61+DJ62-DJ78)","v":139838},null,null,null,null,{"$f":"MAX(0,DO61+DO62-DO78)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EA61+EA62-EA78)","v":13483},null,null,null,null,{"$f":"MAX(0,EF61+EF62-EF78)","v":20023},{"$f":"MAX(0,EG61+EG62-EG78)","v":0},null,{"$f":"MAX(0,EI61+EI62-EI78)","v":57188},null,null,null,{"$f":"MAX(0,EM61+EM62-EM78)","v":98672},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EY61+EY62-EY78)","v":98672},null,null,null,null,null,null,{"$f":"MAX(0,FF61+FF62-FF78)","v":54299},null,{"$f":"MAX(0,FH61+FH62-FH78)","v":139838},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GD61+GD62-GD78)","v":8952},null,null,null,null,null,{"$f":"MAX(0,GJ61+GJ62-GJ78)","v":57188},null,null,null,{"$f":"MAX(0,GN61+GN62-GN78)","v":6875},null,null,null,null,null,null,{"$f":"MAX(0,GU61+GU62-GU78)","v":9920},null,null,{"$f":"MAX(0,GX61+GX62-GX78)","v":0},null,null,null,{"$f":"MAX(0,HB61+HB62-HB78)","v":0},{"$f":"MAX(0,HC61+HC62-HC78)","v":139838},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HO61+HO62-HO78)","v":14900},null,null,null,null,null,null,null,{"$f":"MAX(0,HW61+HW62-HW78)","v":26980},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IY61+IY62-IY78)","v":54299},null,{"$f":"MAX(0,JA61+JA62-JA78)","v":98672},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If FSE15 + FSE16 minus FSE31 is positive or zero, FSE47 is mandatory & must equal that sum\nCannot be negative.","SA Monetary value (2dp) >= 0.00"]
[50,"","FSE48","Net loss",null,null,{"$f":"MAX(0,G78-(G61+G62))","v":0},null,{"$f":"MAX(0,I78-(I61+I62))","v":0},null,null,{"$f":"MAX(0,L78-(L61+L62))","v":0},null,null,null,null,{"$f":"MAX(0,Q78-(Q61+Q62))","v":0},null,{"$f":"MAX(0,S78-(S61+S62))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AC78-(AC61+AC62))","v":0},null,{"$f":"MAX(0,AE78-(AE61+AE62))","v":0},null,null,{"$f":"MAX(0,AH78-(AH61+AH62))","v":0},null,{"$f":"MAX(0,AJ78-(AJ61+AJ62))","v":0},{"$f":"MAX(0,AK78-(AK61+AK62))","v":0},null,null,null,null,{"$f":"MAX(0,AP78-(AP61+AP62))","v":0},null,null,null,null,null,{"$f":"MAX(0,AV78-(AV61+AV62))","v":5001},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BJ78-(BJ61+BJ62))","v":0},null,null,null,null,null,{"$f":"MAX(0,BP78-(BP61+BP62))","v":0},null,null,null,null,null,null,null,null,0,null,null,{"$f":"MAX(0,CB78-(CB61+CB62))","v":0},null,{"$f":"MAX(0,CD78-(CD61+CD62))","v":0},null,{"$f":"MAX(0,CF78-(CF61+CF62))","v":0},null,{"$f":"MAX(0,CH78-(CH61+CH62))","v":0},null,null,null,{"$f":"MAX(0,CL78-(CL61+CL62))","v":0},{"$f":"MAX(0,CM78-(CM61+CM62))","v":10000},0,{"$f":"MAX(0,CO78-(CO61+CO62))","v":10533},{"$f":"MAX(0,CP78-(CP61+CP62))","v":0},null,{"$f":"MAX(0,CR78-(CR61+CR62))","v":0},{"$f":"MAX(0,CS78-(CS61+CS62))","v":0},null,{"$f":"MAX(0,CU78-(CU61+CU62))","v":0},{"$f":"MAX(0,CV78-(CV61+CV62))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,DC78-(DC61+DC62))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,DJ78-(DJ61+DJ62))","v":0},null,null,null,null,{"$f":"MAX(0,DO78-(DO61+DO62))","v":5001},null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,{"$f":"MAX(0,EF78-(EF61+EF62))","v":0},{"$f":"MAX(0,EG78-(EG61+EG62))","v":5000},null,{"$f":"MAX(0,EI78-(EI61+EI62))","v":0},null,null,null,{"$f":"MAX(0,EM78-(EM61+EM62))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EY78-(EY61+EY62))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,FF78-(FF61+FF62))","v":0},null,{"$f":"MAX(0,FH78-(FH61+FH62))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GJ78-(GJ61+GJ62))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GX78-(GX61+GX62))","v":52763},null,null,null,{"$f":"MAX(0,HB78-(HB61+HB62))","v":5001},{"$f":"MAX(0,HC78-(HC61+HC62))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HO78-(HO61+HO62))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,HW78-(HW61+HW62))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IY78-(IY61+IY62))","v":0},null,{"$f":"MAX(0,JA78-(JA61+JA62))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If FSE31 minus (FSE15 + FSE16) is positive or zero, FSE48 is mandatory & must equal that sum\nCannot be negative.","SA Monetary value (2dp) >= 0.00"]
[51,"","FSE49","Annual Investment Allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1307946,null,null,null,6350,null,null,null,null,null,null,null,4033,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,4033,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6350,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6350,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If present, must be less than or equal to TRAL-CA-ANNUAL-INV-ALLCE (£1307946)\nb) If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[52,"","FSE50","Annual allowances at higher rate",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2750,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,180,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2750,null,null,null,null,null,null,null,null,null,null,null,180,null,null,null,null,null,null,null,1161,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1161,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2750,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[53,"","FSE51","Annual allowances at lower rate",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,960,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1800,null,1792,null,null,null,1800,1800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1792,null,null,null,null,2000,null,null,null,null,null,null,1800,null,null,null,null,null,null,null,null,null,null,null,1800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[54,"","FSE52","Motor cars costing more than £12000",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11117,null,null,null,null,null,4500,4500,null,null,null,null,null,null,4500,null,null,null,null,null,null,4500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[55,"","FSE52.1","Zero-emission goods vehicle allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,840,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28763]
[56,"","FSE53","The Structures and Buildings Allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[57,"","FSE53.1","Freeport Structures and Buildings Allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,766]
[58,"","FSE54","Electric charge-point allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,28350,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[59,"","FSE55","Other capital allowances claimed this year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,900,null,null,null,null,900,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2479,null,null,null,null,null,null,null,1200,null,null,null,null,null,1200,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[60,"","FSE56","Allowances on sale of cessation of business",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,165,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,165,null,null,null,null,null,165,165,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,165,null,null,null,null,null,null,null,null,null,null,null,165,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,165,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[61,"","FSE57","Total allowances",null,null,{"$f":"IF(G96+G97+G98+G99+G103+G104+G105>0,G96+G97+G98+G99+G103+G104+G105,\"\")","v":""},null,{"$f":"IF(I96+I97+I98+I99+I103+I104+I105>0,I96+I97+I98+I99+I103+I104+I105,\"\")","v":""},null,null,{"$f":"IF(L96+L97+L98+L99+L103+L104+L105>0,L96+L97+L98+L99+L103+L104+L105,\"\")","v":""},null,null,null,null,{"$f":"IF(Q96+Q97+Q98+Q99+Q103+Q104+Q105>0,Q96+Q97+Q98+Q99+Q103+Q104+Q105,\"\")","v":""},null,{"$f":"IF(S96+S97+S98+S99+S103+S104+S105>0,S96+S97+S98+S99+S103+S104+S105,\"\")","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(AC96+AC97+AC98+AC99+AC103+AC104+AC105>0,AC96+AC97+AC98+AC99+AC103+AC104+AC105,\"\")","v":""},null,null,null,null,{"$f":"IF(AH96+AH97+AH98+AH99+AH104+AH105>0,AH96+AH97+AH98+AH99+AH104+AH105,\"\")","v":900},null,null,null,null,{"$f":"IF(AM96+AM97+AM98+AM99+AM104+AM105>0,AM96+AM97+AM98+AM99+AM104+AM105,\"\")","v":900},null,null,null,null,null,null,null,null,{"$f":"IF(AV96+AV97+AV98+AV99+AV104+AV105>0,AV96+AV97+AV98+AV99+AV104+AV105,\"\")","v":7750},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BJ96+BJ97+BJ98+BJ99+BJ100+BJ102+BJ104+BJ105>0,BJ96+BJ97+BJ98+BJ99+BJ100+BJ102+BJ104+BJ105,\"\")","v":3931},null,null,null,null,null,{"$f":"IF(BP96+BP97+BP98+BP99+BP103+BP104+BP105>0,BP96+BP97+BP98+BP99+BP103+BP104+BP105,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CB96+CB97+CB98+CB99+CB104+CB105>0,CB96+CB97+CB98+CB99+CB101+CB103+CB104+CB105,\"\")","v":1333946},{"$f":"IF(CC96+CC97+CC98+CC99+CC104+CC105>0,CC96+CC97+CC98+CC99+CC101+CC103+CC104+CC105,\"\")","v":""},{"$f":"IF(CD96+CD97+CD98+CD99+CD100+CD104+CD105>0,CD96+CD97+CD98+CD99+CD100+CD101+CD103+CD104+CD105,\"\")","v":31242},null,{"$f":"IF(CF96+CF97+CF98+CF99+CF104+CF105>0,CF96+CF97+CF98+CF99+CF104+CF105,\"\")","v":6350},null,{"$f":"IF(CH96+CH97+CH98+CH99+CH103+CH104+CH105>0,CH96+CH97+CH98+CH99+CH103+CH104+CH105,\"\")","v":""},null,null,null,{"$f":"IF(CL96+CL97+CL98+CL99+CL104+CL105>0,CL96+CL97+CL98+CL99+CL104+CL105,\"\")","v":3165},{"$f":"IF(CM96+CM97+CM98+CM99+CM104+CM105>0,CM96+CM97+CM98+CM99+CM104+CM105,\"\")","v":""},{"$f":"IF(CN96+CN97+CN98+CN99+CN104+CN105>0,CN96+CN97+CN98+CN99+CN104+CN105,\"\")","v":6005},{"$f":"IF(CO96+CO97+CO98+CO99+CO104+CO105>0,CO96+CO97+CO98+CO99+CO103+CO104+CO105,\"\")","v":39467},null,null,{"$f":"IF(CR96+CR97+CR98+CR99+CR104+CR105>0,CR96+CR97+CR98+CR99+CR104+CR105,\"\")","v":3165},{"$f":"IF(CS96+CS97+CS98+CS99+CS104+CS105>0,CS96+CS97+CS98+CS99+CS104+CS105,\"\")","v":3165},null,{"$f":"IF(CU96+CU97+CU98+CU99+CU104+CU105>0,CU96+CU97+CU98+CU99+CU104+CU105,\"\")","v":4500},{"$f":"IF(CV96+CV97+CV98+CV99+CV104+CV105>0,CV96+CV97+CV98+CV99+CV104+CV105,\"\")","v":4500},null,null,null,null,null,null,{"$f":"IF(DC96+DC97+DC98+DC99+DC104+DC105>0,DC96+DC97+DC98+DC99+DC104+DC105,\"\")","v":4500},null,null,null,null,null,null,{"$f":"IF(DJ96+DJ97+DJ98+DJ99+DJ104+DJ105>0,DJ96+DJ97+DJ98+DJ99+DJ104+DJ105,\"\")","v":4500},null,null,null,null,{"$f":"IF(DO96+DO97+DO98+DO99+DO104+DO105>0,DO96+DO97+DO98+DO99+DO104+DO105,\"\")","v":7750},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EA96+EA97+EA98+EA99+EA104+EA105>0,EA96+EA97+EA98+EA99+EA104+EA105,\"\")","v":6005},null,null,null,null,{"$f":"IF(EF96+EF97+EF98+EF99+EF104+EF105>0,EF96+EF97+EF98+EF99+EF104+EF105,\"\")","v":6000},{"$f":"IF(EG96+EG97+EG98+EG99+EG103+EG104+EG105>0,EG96+EG97+EG98+EG99+EG103+EG104+EG105,\"\")","v":""},null,{"$f":"IF(EI96+EI97+EI98+EI99+EI104+EI105>0,EI96+EI97+EI98+EI99+EI104+EI105,\"\")","v":1161},null,null,null,{"$f":"IF(EM96+EM97+EM98+EM99+EM104+EM105>0,EM96+EM97+EM98+EM99+EM104+EM105,\"\")","v":3165},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EY96+EY97+EY98+EY99+EY104+EY105>0,EY96+EY97+EY98+EY99+EY104+EY105,\"\")","v":3165},null,null,null,null,null,null,{"$f":"IF(FF96+FF97+FF98+FF99+FF104+FF105>0,FF96+FF97+FF98+FF99+FF104+FF105,\"\")","v":6350},null,{"$f":"IF(FH96+FH97+FH98+FH99+FH104+FH105>0,FH96+FH97+FH98+FH99+FH104+FH105,\"\")","v":4500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GJ96+GJ97+GJ98+GJ99+GJ104+GJ105>0,GJ96+GJ97+GJ98+GJ99+GJ104+GJ105,\"\")","v":1161},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GX96+GX97+GX98+GX99+GX104+GX105>0,GX96+GX97+GX98+GX99+GX104+GX105,\"\")","v":5000},null,null,null,{"$f":"IF(HB96+HB97+HB98+HB99+HB104+HB105>0,HB96+HB97+HB98+HB99+HB104+HB105,\"\")","v":7750},{"$f":"IF(HC96+HC97+HC98+HC99+HC104+HC105>0,HC96+HC97+HC98+HC99+HC104+HC105,\"\")","v":4500},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HO96+HO97+HO98+HO99+HO103+HO104+HO105>0,HO96+HO97+HO98+HO99+HO103+HO104+HO105,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IY96+IY97+IY98+IY99+IY104+IY105>0,IY96+IY97+IY98+IY99+IY104+IY105,\"\")","v":6350},null,{"$f":"IF(JA96+JA97+JA98+JA99+JA104+JA105>0,JA96+JA97+JA98+JA99+JA104+JA105,\"\")","v":3165},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a)Equal to FSE49 + FSE50 + FSE51 + FSE52 + FSE53 + FSE54 + FSE55 + FSE56 \nb)If present, FSE16.1 must be absent","SA Monetary value (2dp) > 0.00"]
[62,"","FSE59","Total charges on sale or cessation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,620,620,null,null,null,null,null,null,620,null,null,null,null,null,null,620,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,620,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,620,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[63,"","FSE60","Personal Use",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,361,null,null,null,null,null,null,null,null,null,null,null,null,null,921,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,921,null,null,null,null,null,921,921,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,361,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,921,null,null,null,null,null,null,null,null,null,null,null,921,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,361,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,921,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[64,"","FSE61","Total additions to net profit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AE93+AE107+AE108","v":0},null,null,{"$f":"AH93+AH107+AH108","v":0},null,{"$f":"AJ93+AJ107+AJ108","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AV93+AV107+AV108","v":361},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ93+BJ107+BJ108","v":9712},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CB93+CB107+CB108","v":0},null,null,null,{"$f":"CF93+CF107+CF108","v":0},null,null,null,null,null,{"$f":"CL93+CL107+CL108","v":9712},null,6487,null,null,null,{"$f":"CR93+CR107+CR108","v":9712},{"$f":"CS93+CS107+CS108","v":9712},null,{"$f":"CU93+CU107+CU108","v":3316},{"$f":"CV93+CV107+CV108","v":3316},null,null,null,null,null,null,{"$f":"DC93+DC107+DC108","v":3316},null,null,null,null,null,null,{"$f":"DJ93+DJ107+DJ108","v":3316},null,null,null,null,{"$f":"DO93+DO107+DO108","v":361},null,null,null,null,null,null,null,null,null,null,null,6487,null,null,null,null,{"$f":"EF93+EF107+EF108","v":0},null,null,{"$f":"EI93+EI107+EI108","v":687},null,null,null,{"$f":"EM93+EM107+EM108","v":9712},null,null,null,null,null,null,null,null,null,null,null,{"$f":"EY93+EY107+EY108","v":9712},null,null,null,null,null,null,{"$f":"FF93+FF107+FF108","v":0},null,{"$f":"FH93+FH107+FH108","v":3316},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GJ93+GJ107+GJ108","v":687},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HB93+HB107+HB108","v":361},{"$f":"HC93+HC107+HC108","v":3316},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY93+IY107+IY108","v":0},null,{"$f":"JA93+JA107+JA108","v":9712},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to FSE46 + FSE59 + FSE60","Monetary value (2dp)"]
[65,"","FSE62","Other Deductions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,921,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,921,null,null,null,null,null,921,921,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,921,null,null,null,null,null,null,null,null,null,null,null,921,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,921,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[66,"","FSE63","Deductions from net profit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AE106+AE110","v":0},null,null,{"$f":"AH106+AH110","v":900},null,0,null,null,900,null,null,null,null,null,null,null,null,{"$f":"AV106+AV110","v":7750},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ106+BJ110","v":4852},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CB106+CB110","v":1333946},null,{"$f":"CD106+CD110","v":31242},null,{"$f":"CF106+CF110","v":6350},null,null,null,null,null,{"$f":"CL106+CL110","v":4086},null,{"$f":"CN106+CN110","v":6005},{"$f":"CO106+CO110","v":39467},null,null,{"$f":"CR106+CR110","v":4086},{"$f":"CS106+CS110","v":4086},null,{"$f":"CU106+CU110","v":4500},{"$f":"CV106+CV110","v":4500},null,null,null,null,null,null,{"$f":"DC106+DC110","v":4500},null,null,null,null,null,null,{"$f":"DJ106+DJ110","v":4500},null,null,null,null,{"$f":"DO106+DO110","v":7750},null,null,null,null,null,null,null,null,null,null,null,{"$f":"EA106+EA110","v":6005},null,null,null,null,{"$f":"EF106+EF110","v":6000},null,null,{"$f":"EI106+EI110","v":1161},null,null,null,{"$f":"EM106+EM110","v":4086},null,null,null,null,null,null,null,null,null,null,null,{"$f":"EY106+EY110","v":4086},null,null,null,null,null,null,{"$f":"FF106+FF110","v":6350},null,{"$f":"FH106+FH110","v":4500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GJ106+GJ110","v":1161},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GX106+GX110","v":5000},null,null,null,{"$f":"HB106+HB110","v":7750},{"$f":"HC106+HC110","v":4500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY106+IY110","v":6350},null,{"$f":"JA106+JA110","v":4086},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to FSE57 + FSE62","SA Monetary value (2dp) > 0.00"]
[67,"","FSE64","Net business profit",null,null,{"$f":"MAX(0,(G94+G109)-(G95+G111))","v":15200},null,{"$f":"MAX(0,(I94+I109)-(I95+I111))","v":16285},null,null,{"$f":"MAX(0,(L94+L109)-(L95+L111))","v":14900},null,null,null,null,{"$f":"MAX(0,(Q94+Q109)-(Q95+Q111))","v":14900},null,{"$f":"MAX(0,(S94+S109)-(S95+S111))","v":17560},null,null,null,null,null,null,null,{"$f":"MAX(0,(AA94+AA109)-(AA95+AA111))","v":8864},null,{"$f":"MAX(0,(AC94+AC109)-(AC95+AC111))","v":14900},null,{"$f":"MAX(0,(AE94+AE109)-(AE95+AE111))","v":21875},null,null,{"$f":"MAX(0,(AH94+AH109)-(AH95+AH111))","v":47430},null,{"$f":"MAX(0,(AJ94+AJ109)-(AJ95+AJ111))","v":3400},{"$f":"MAX(0,(AK94+AK109)-(AK95+AK111))","v":897},null,{"$f":"MAX(0,(AM94+AM109)-(AM95+AM111))","v":6724},{"$f":"MAX(0,(AN94+AN109)-(AN95+AN111))","v":12571},null,{"$f":"MAX(0,(AP94+AP109)-(AP95+AP111))","v":8630},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(BJ94+BJ109)-(BJ95+BJ111))","v":103532},null,null,null,null,null,{"$f":"MAX(0,(BP94+BP109)-(BP95+BP111))","v":18440},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(BY94+BY109)-(BY95+BY111))","v":5000},null,null,{"$f":"MAX(0,(CB94+CB109)-(CB95+CB111))","v":59749},null,{"$f":"MAX(0,(CD94+CD109)-(CD95+CD111))","v":87727},null,{"$f":"MAX(0,(CF94+CF109)-(CF95+CF111))","v":47949},null,{"$f":"MAX(0,(CH94+CH109)-(CH95+CH111))","v":14900},null,null,{"$f":"MAX(0,(CK94+CK109)-(CK95+CK111))","v":11580},{"$f":"MAX(0,(CL94+CL109)-(CL95+CL111))","v":104298},null,{"$f":"MAX(0,(CN94+CN109)-(CN95+CN111))","v":77364},null,{"$f":"MAX(0,(CP94+CP109)-(CP95+CP111))","v":35000},null,{"$f":"MAX(0,(CR94+CR109)-(CR95+CR111))","v":104298},{"$f":"MAX(0,(CS94+CS109)-(CS95+CS111))","v":104298},null,{"$f":"MAX(0,(CU94+CU109)-(CU95+CU111))","v":138654},{"$f":"MAX(0,(CV94+CV109)-(CV95+CV111))","v":138654},null,null,null,null,null,null,{"$f":"MAX(0,(DC94+DC109)-(DC95+DC111))","v":138654},null,null,null,null,null,null,{"$f":"MAX(0,(DJ94+DJ109)-(DJ95+DJ111))","v":138654},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(EA94+EA109)-(EA95+EA111))","v":13965},null,null,null,null,{"$f":"MAX(0,(EF94+EF109)-(EF95+EF111))","v":14023},null,null,{"$f":"MAX(0,(EI94+EI109)-(EI95+EI111))","v":56714},null,null,null,{"$f":"MAX(0,(EM94+EM109)-(EM95+EM111))","v":104298},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(EY94+EY109)-(EY95+EY111))","v":104298},null,null,null,null,null,null,{"$f":"MAX(0,(FF94+FF109)-(FF95+FF111))","v":47949},null,{"$f":"MAX(0,(FH94+FH109)-(FH95+FH111))","v":138654},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(GD94+GD109)-(GD95+GD111))","v":8952},null,null,null,null,null,{"$f":"MAX(0,(GJ94+GJ109)-(GJ95+GJ111))","v":56714},null,null,null,{"$f":"MAX(0,(GN94+GN109)-(GN95+GN111))","v":6875},null,null,null,null,null,null,{"$f":"MAX(0,(GU94+GU109)-(GU95+GU111))","v":9920},null,null,null,null,null,null,null,{"$f":"MAX(0,(HC94+HC109)-(HC95+HC111))","v":138654},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(HO94+HO109)-(HO95+HO111))","v":14900},null,null,null,null,null,null,null,{"$f":"MAX(0,(HW94+HW109)-(HW95+HW111))","v":26980},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(IY94+IY109)-(IY95+IY111))","v":47949},null,{"$f":"MAX(0,(JA94+JA109)-(JA95+JA111))","v":104298},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If FSE47 + FSE61 minus (FSE48 + FSE63) is positive or zero FSE64 is mandatory & must equal that sum.\nCannot be negative.","SA Monetary value (2dp) >= 0.00"]
[68,"","FSE65","Net business loss for tax purposes (if box 48 + box 63 minus (box 47 + box 61) is positive)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(AJ95+AJ111)-(AJ94+AJ109))","v":0},null,null,null,null,null,{"$f":"MAX(0,(AP95+AP111)-(AP94+AP109))","v":0},null,null,null,null,null,{"$f":"MAX(0,(AV95+AV111)-(AV94+AV109))","v":12390},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000,null,{"$f":"MAX(0,(CO95+CO111)-(CO94+CO109))","v":50000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(DO95+DO111)-(DO94+DO109))","v":12390},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(EG95+EG111)-(EG94+EG109))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(GX95+GX111)-(GX94+GX109))","v":57763},null,null,null,{"$f":"MAX(0,(HB95+HB111)-(HB94+HB109))","v":12390},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If FSE48 + FSE63 minus (FSE47 + FSE61) is positive or zero FSE65 is mandatory & must equal that sum.\nCannot be negative.\nAt least one of FSE64 or FSE65 must be present","SA Monetary value (2dp) >= 0.00"]
[69,"","FSE66","Basis Period Begins"]
[70,"","FSE67","Basis Period Ends"]
[71,"","FSE68","Adjustment to arrive at profit or loss. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-1010,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-1010,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-7316,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-1010,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) except 0.00"]
[72,{"$f":"IF(SE_B_IND>1,IF(HLOOKUP(SE_B_IND-1,FSE_RANGE,A117)=\"\",\"\",HLOOKUP(SE_B_IND-1,FSE_RANGE,A117)),\"\")","v":""},"FSE69","Overlap relief not previously deducted",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FSE69 must be present if FSE16.1 & FSE77 are present","SA Monetary value (2dp) > 0.00"]
[73,"","FSE71","This years instalment of adjustment on withdrawal of cash basis, or adjustment on other change of basis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15200,15200,null,null,null,null,null,null,15200,null,null,null,null,null,null,15200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[74,"","FSE72","Adjustment for farmers' and literary/artistic averaging",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) except 0.00"]
[75,"","FSE73","Net Profit for year",null,null,{"$f":"IF(G112+G116+G118-(G113+G117)>0,G112+G116+G118+G119-(G113+G117),G119)","v":15200},null,{"$f":"IF(I112+I116+I118-(I113+I117)>0,I112+I116+I118+I119-(I113+I117),I119)","v":16285},null,null,{"$f":"IF(L112+L116+L118-(L113+L117)>0,L112+L116+L118+L119-(L113+L117),L119)","v":14900},null,null,null,null,{"$f":"IF(Q112+Q116+Q118-(Q113+Q117)>0,Q112+Q116+Q118+Q119-(Q113+Q117),Q119)","v":14900},null,{"$f":"IF(S112+S116+S118-(S113+S117)>0,S112+S116+S118+S119-(S113+S117),S119)","v":17560},null,null,null,null,null,null,null,{"$f":"IF(AA112+AA116+AA118-(AA113+AA117)>0,AA112+AA116+AA118+AA119-(AA113+AA117),AA119)","v":8864},null,{"$f":"IF(AC112+AC116+AC118-(AC113+AC117)>0,AC112+AC116+AC118+AC119-(AC113+AC117),AC119)","v":14900},null,{"$f":"IF(AE112+AE116+AE118-(AE113+AE117)>0,AE112+AE116+AE118+AE119-(AE113+AE117),AE119)","v":21875},null,null,{"$f":"IF(AH112+AH116+AH118-(AH113+AH117)>0,AH112+AH116+AH118+AH119-(AH113+AH117),AH119)","v":47430},{"$f":"IF(AI112+AI116+AI118-(AI113+AI117)>0,AI112+AI116+AI118+AI119-(AI113+AI117),AI119)","v":0},{"$f":"IF(AJ112+AJ116+AJ118-(AJ113+AJ117)>0,AJ112+AJ116+AJ118+AJ119-(AJ113+AJ117),AJ119)","v":3400},{"$f":"IF(AK112+AK116+AK118-(AK113+AK117)>0,AK112+AK116+AK118+AK119-(AK63+AK113+AK117),AK119)","v":0},null,{"$f":"IF(AM112+AM116+AM118-(AM113+AM117)>0,AM112+AM116+AM118+AM119-(AM113+AM117),AM119)","v":6724},{"$f":"IF(AN112+AN116+AN118-(AN113+AN117)>0,AN112+AN116+AN118+AN119-(AN113+AN117),AN119)","v":12571},null,{"$f":"IF(AP112+AP116+AP118-(AP113+AP117)>0,AP112+AP116+AP118+AP119-(AP113+AP117),AP119)","v":8630},null,null,null,null,null,{"$f":"IF(AV112+AV116+AV118-(AV113+AV117)>0,AV112+AV116+AV118+AV119-(AV113+AV117),AV119)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BJ112+BJ116+BJ118-(BJ113+BJ117)>0,BJ112+BJ116+BJ118+BJ119-(BJ113+BJ117),BJ119)","v":103532},null,null,null,null,null,{"$f":"IF(BP112+BP116+BP118-(BP113+BP117)>0,BP112+BP116+BP118+BP119-(BP113+BP117),BP119)","v":17430},null,null,null,null,null,null,null,null,{"$f":"IF(BY112+BY116+BY118-(BY113+BY117)>0,BY112+BY116+BY118+BY119-(BY113+BY117),BY119)","v":5000},null,null,{"$f":"IF(CB112+CB116+CB118-(CB113+CB117)>0,CB112+CB116+CB118+CB119-(CB113+CB117),CB119)","v":62749},null,{"$f":"IF(CD112+CD116+CD118-(CD113+CD117)>0,CD112+CD116+CD118+CD119-(CD113+CD117),CD119)","v":87727},null,{"$f":"IF(CF112+CF116+CF118-(CF113+CF117)>0,CF112+CF116+CF118+CF119-(CF113+CF117),CF119)","v":50949},null,{"$f":"IF(CH112+CH116+CH118-(CH113+CH117)>0,CH112+CH116+CH118+CH119-(CH113+CH117),CH119)","v":13890},null,null,{"$f":"IF(CK112+CK116+CK118-(CK113+CK117)>0,CK112+CK116+CK118+CK119-(CK113+CK117),CK119)","v":11580},{"$f":"IF(CL112+CL116+CL118-(CL113+CL117)>0,CL112+CL116+CL118+CL119-(CL113+CL117),CL119)","v":104298},null,{"$f":"IF(CN112+CN116+CN118-(CN113+CN117)>0,CN112+CN116+CN118+CN119-(CN113+CN117),CN119)","v":77364},null,{"$f":"IF(CP112+CP116+CP118-(CP113+CP117)>0,CP112+CP116+CP118+CP119-(CP113+CP117),CP119)","v":35000},null,{"$f":"IF(CR112+CR116+CR118-(CR113+CR117)>0,CR112+CR116+CR118+CR119-(CR113+CR117),CR119)","v":104298},{"$f":"IF(CS112+CS116+CS118-(CS113+CS117)>0,CS112+CS116+CS118+CS119-(CS113+CS117),CS119)","v":104298},null,{"$f":"IF(CU112+CU116+CU118-(CU113+CU117)>0,CU112+CU116+CU118+CU119-(CU113+CU117),CU119)","v":153854},{"$f":"IF(CV112+CV116+CV118-(CV113+CV117)>0,CV112+CV116+CV118+CV119-(CV113+CV117),CV119)","v":153854},null,null,null,null,null,null,{"$f":"IF(DC112+DC116+DC118-(DC113+DC117)>0,DC112+DC116+DC118+DC119-(DC113+DC117),DC119)","v":153854},null,null,null,null,null,null,{"$f":"IF(DJ112+DJ116+DJ118-(DJ113+DJ117)>0,DJ112+DJ116+DJ118+DJ119-(DJ113+DJ117),DJ119)","v":153854},null,null,null,null,{"$f":"IF(DO112+DO116+DO118-(DO113+DO117)>0,DO112+DO116+DO118+DO119-(DO113+DO117),DO119)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EA112+EA116+EA118-(EA113+EA117)>0,EA112+EA116+EA118+EA119-(EA113+EA117),EA119)","v":13965},null,null,null,null,{"$f":"IF(EF112+EF116+EF118-(EF113+EF117)>0,EF112+EF116+EF118+EF119-(EF113+EF117),EF119)","v":14023},{"$f":"IF(EG112+EG116+EG118-(EG113+EG117)>0,EG112+EG116+EG118+EG119-(EG113+EG117),EG119)","v":0},null,{"$f":"IF(EI112+EI116+EI118-(EI113+EI117)>0,EI112+EI116+EI118+EI119-(EI113+EI117),EI119)","v":56714},null,null,null,{"$f":"IF(EM112+EM116+EM118-(EM113+EM117)>0,EM112+EM116+EM118+EM119-(EM113+EM117),EM119)","v":104298},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EY112+EY116+EY118-(EY113+EY117)>0,EY112+EY116+EY118+EY119-(EY113+EY117),EY119)","v":104298},null,null,null,null,null,null,{"$f":"IF(FF112+FF116+FF118-(FF113+FF117)>0,FF112+FF116+FF118+FF119-(FF113+FF117),FF119)","v":50949},null,{"$f":"IF(FH112+FH116+FH118-(FH113+FH117)>0,FH112+FH116+FH118+FH119-(FH113+FH117),FH119)","v":153854},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GD112+GD116+GD118-(GD113+GD117)>0,GD112+GD116+GD118+GD119-(GD113+GD117),GD119)","v":8952},null,null,null,null,null,{"$f":"IF(GJ112+GJ116+GJ118-(GJ113+GJ117)>0,GJ112+GJ116+GJ118+GJ119-(GJ113+GJ117),GJ119)","v":56714},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GU112+GU116+GU118-(GU113+GU117)>0,GU112+GU116+GU118+GU119-(GU113+GU117),GU119)","v":9920},null,null,{"$f":"IF(GX112+GX116+GX118-(GX113+GX117)>0,GX112+GX116+GX118+GX119-(GX113+GX117),GX119)","v":0},null,null,null,{"$f":"IF(HB112+HB116+HB118-(HB113+HB117)>0,HB112+HB116+HB118+HB119-(HB113+HB117),HB119)","v":0},{"$f":"IF(HC112+HC116+HC118-(HC113+HC117)>0,HC112+HC116+HC118+HC119-(HC113+HC117),HC119)","v":153854},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HO112+HO116+HO118-(HO113+HO117)>0,HO112+HO116+HO118+HO119-(HO113+HO117),HO119)","v":13890},null,null,null,null,null,null,null,{"$f":"IF(HW112+HW116+HW118-(HW113+HW117)>0,HW112+HW116+HW118+HW119-(HW113+HW117),HW119)","v":26980},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IY112+IY116+IY118-(IY113+IY117)>0,IY112+IY116+IY118+IY119-(IY113+IY117),IY119)","v":50949},null,{"$f":"IF(JA112+JA116+JA118-(JA113+JA117)>0,JA112+JA116+JA118+JA119-(JA113+JA117),JA119)","v":104298},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a. If (FSE64 minus FSE65) + (FSE68 minus FSE69) minus FSE16.1  is positive, then FSE73 is mandatory  and equals FSE64 minus (FSE65 + FSE68) minus FSE69 minus FSE16.1 + FSE71 + FSE72) \n\nb. if (FSE64 minus FSE65) + (FSE68 minus FSE69) minus FSE16.1 is negative or zero, then  if FSE71 + FSE72  > 0, FSE73 is mandatory and equals FSE71 + FSE72 else FSE73 must be zero or absent.","SA Monetary value (2dp) >= 0.00"]
[76,"","FSE73.1","Adjusted transition profit or loss"]
[77,"","FSE73.2","Overlap relief used"]
[78,"","FSE73.3","Spread of transition profit arising",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3275,null,null,null,416,4000,4000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14356,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1143,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1143,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9200]
[79,"","FSE73.4","Loss brought forward from earlier years"]
[80,"","FSE74","Losses used this year",null,null,null,null,null,null,null,555,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20475,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7295,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7295,null,null,null,null,null,7295,7295,null,5692,5692,null,null,null,null,null,null,5692,null,null,null,null,null,null,5692,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7295,null,null,null,null,null,null,null,null,null,null,null,7295,null,null,null,null,null,null,null,null,5692,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5692,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7295,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Less than or equal to (the larger of FSE64 and FSE73)","SA Monetary value (2dp) > 0.00"]
[81,"","FSE75","Any other business income",null,null,null,null,null,null,null,null,null,null,null,null,300,null,null,null,null,null,null,null,null,null,null,null,300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,300,null,null,null,null,null,41947,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," `"]
[82,"","FSE76","Total taxable profits from this business",null,null,{"$f":"MAX(0,G120+G126-G125)","v":15200},null,{"$f":"MAX(0,I120+I126-I125)","v":16285},null,null,{"$f":"MAX(0,L120+L126-L125)","v":14345},null,null,null,null,{"$f":"MAX(0,Q120+Q126-Q125)","v":15200},null,{"$f":"MAX(0,S120+S126-S125)","v":17560},null,null,null,null,null,null,null,{"$f":"MAX(0,AA120+AA126-AA125)","v":8864},null,{"$f":"MAX(0,AC120+AC126-AC125)","v":15200},null,{"$f":"MAX(0,AE120+AE126-AE125)","v":1400},null,null,{"$f":"MAX(0,AH120+AH126-AH125)","v":47430},null,{"$f":"MAX(0,AJ120+AJ126-AJ125)","v":3400},{"$f":"MAX(0,AK120+AK126-AK125)","v":0},null,{"$f":"MAX(0,AM120+AM126-AM125)","v":6724},{"$f":"MAX(0,AN120+AN126-AN125)","v":12571},null,{"$f":"MAX(0,AP120+AP126-AP125)","v":8630},null,null,null,null,null,{"$f":"MAX(0,AV120+AV126-AV125)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BJ120+BJ126-BJ125)","v":96237},null,null,null,null,null,{"$f":"MAX(0,BP120+BP126-BP125)","v":17730},null,null,null,null,null,null,null,null,5000,null,null,{"$f":"MAX(0,CB120+CB126-CB125)","v":62749},null,{"$f":"MAX(0,CD120+CD126-CD125)","v":87727},null,{"$f":"MAX(0,CF120+CF126-CF125)","v":50949},null,{"$f":"MAX(0,CH120+CH126-CH125)","v":14190},null,null,11580,{"$f":"MAX(0,CL120+CL126-CL125)","v":97003},{"$f":"MAX(0,CM120+CM126-CM125)","v":0},{"$f":"MAX(0,CN120+CN126-CN125)","v":119311},0,35000,null,{"$f":"MAX(0,CR120+CR126-CR125)","v":97003},{"$f":"MAX(0,CS120+CS126-CS125)","v":97003},null,{"$f":"MAX(0,CU120+CU126-CU125)","v":148162},{"$f":"MAX(0,CV120+CV126-CV125)","v":148162},null,null,null,null,null,null,{"$f":"MAX(0,DC120+DC126-DC125)","v":148162},null,null,null,null,null,null,{"$f":"MAX(0,DJ120+DJ126-DJ125)","v":148162},null,null,null,null,{"$f":"MAX(0,DO120+DO126-DO125)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EA120+EA126-EA125)","v":13965},null,null,null,null,{"$f":"MAX(0,EF120+EF126-EF125)","v":14023},{"$f":"MAX(0,EG120+EG126-EG125)","v":0},null,{"$f":"MAX(0,EI120+EI126-EI125)","v":56714},null,null,null,{"$f":"MAX(0,EM120+EM126-EM125)","v":97003},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EY120+EY126-EY125)","v":97003},null,null,null,null,null,null,{"$f":"MAX(0,FF120+FF126-FF125)","v":50949},null,{"$f":"MAX(0,FH120+FH126-FH125)","v":148162},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GD120+GD126-GD125)","v":8952},null,null,null,null,null,{"$f":"MAX(0,GJ120+GJ126-GJ125)","v":56714},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GU120+GU126-GU125)","v":9920},null,null,{"$f":"MAX(0,GX120+GX126-GX125)","v":0},null,null,null,{"$f":"MAX(0,HB120+HB126-HB125)","v":0},{"$f":"MAX(0,HC120+HC126-HC125)","v":148162},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HO120+HO126-HO125)","v":14190},null,null,null,null,null,null,null,{"$f":"MAX(0,HW120+HW126-HW125)","v":26980},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IY120+IY126-IY125)","v":50949},null,{"$f":"MAX(0,JA120+JA126-JA125)","v":97003},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to FSE73 minus FSE74 + FSE75 + FSE75.1"]
[83,"","FSE77",{"$f":"\"Adjusted loss for \"&tax_year","v":"Adjusted loss for 2024-25"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(AP113+AP117)-(AP112+AP116+AP118))","v":0},null,null,null,null,null,{"$f":"MAX(0,(AV113+AV117)-(AV112+AV116+AV118))","v":12390},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000,null,{"$f":"ABS(CO112-CO113+CO116-CO117-CO63+CO121-CO122)","v":50000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(DO113+DO117)-(DO112+DO116+DO118))","v":12390},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(EG113+EG117)-(EG112+EG116+EG118))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,441,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(GX113+GX117)-(GX112+GX116+GX118))","v":57763},null,null,null,{"$f":"MAX(0,(HB113+HB117)-(HB112+HB116+HB118))","v":12390},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a. If (FSE64 minus FSE65 + FSE68 minus FSE69) is negative, then FSE77 equals the positive equivalent of that sum\nb. if (FSE64 minus FSE65 + FSE68 minus FSE69) is greater than or equal to zero, then FSE77 equals zero or absent","SA Monetary value (2dp) >= 0.00"]
[84,"","FSE78",{"$f":"\"Loss from this tax year set off against other income for \"&tax_year","v":"Loss from this tax year set off against other income for 2024-25"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12390,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12390,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,441,null,null,null,null,null,null,null,null,null,57763,null,null,null,12390,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to FSE77.\n If FSE10 = 'Y' then FSE78 must be zero or absent.","SA Monetary value (2dp) >= 0.00"]
[85,"","FSE79","Losses carried back to previous year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to (FSE77 minus FSE78)","SA Monetary value (2dp) > 0.00"]
[86,{"$f":"IF(SE_B_IND>1,IF(HLOOKUP(SE_B_IND-1,FSE_RANGE,A131)=\"\",\"\",HLOOKUP(SE_B_IND-1,FSE_RANGE,A131)),\"\")","v":""},"FSE80","Total loss to carry forward after all other set offs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[87,"","FSE81","Deductions made by contractors on account of tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12065,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12065,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[88,"","FSE82","Tax deducted from trading income (excluding  CIS25)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[89,"","FSE83","Plant machinery and motor vehicles",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23400,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23400,null,26321,null,null,null,23400,23400,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23400,null,null,null,null,null,null,null,null,null,null,null,23400,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23400,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[90,"","FSE84","Other fixed assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,269992,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,269992,null,165164,null,null,null,269992,269992,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,269992,null,null,null,null,null,null,null,null,null,null,null,269992,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,269992,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[91,"","FSE85","Stock and work in progress",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6464,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6464,null,5212,null,null,null,6464,6464,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5396,null,null,null,null,null,null,null,3250,null,null,null,6464,null,null,null,null,null,null,null,null,null,null,null,6464,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6464,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[92,"","FSE86","Trade debtors",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2746,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2746,null,17853,null,null,null,2746,2746,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12488,null,null,null,null,null,null,null,null,null,null,null,2746,null,null,null,null,null,null,null,null,null,null,null,2746,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2746,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[93,"","FSE87","Bank/building society balances",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72645,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72645,null,122595,null,null,null,72645,72645,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,131245,null,null,null,null,null,null,null,12591,null,null,null,72645,null,null,null,null,null,null,null,null,null,null,null,72645,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12591,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72645,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[94,"","FSE88","Cash in hand",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000,null,18,null,null,null,2000,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,890,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[95,"","FSE89","Other current assets and prepayments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,252,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,252,null,null,null,null,null,252,252,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,252,null,null,null,null,null,null,null,null,null,null,null,252,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,252,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[96,"","FSE90","Total Assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ134+BJ135+BJ136+BJ137+BJ138+BJ139+BJ140","v":377499},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CL134+CL135+CL136+CL137+CL138+CL139+CL140","v":377499},null,{"$f":"CN134+CN135+CN136+CN137+CN138+CN139+CN140","v":337163},null,null,null,{"$f":"CR134+CR135+CR136+CR137+CR138+CR139+CR140","v":377499},{"$f":"CS134+CS135+CS136+CS137+CS138+CS139+CS140","v":377499},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EA134+EA135+EA136+EA137+EA138+EA139+EA140","v":150019},null,null,null,null,null,null,null,{"$f":"EI134+EI135+EI136+EI137+EI138+EI139+EI140","v":15841},null,null,null,{"$f":"EM134+EM135+EM136+EM137+EM138+EM139+EM140","v":377499},null,null,null,null,null,null,null,null,null,null,null,{"$f":"EY134+EY135+EY136+EY137+EY138+EY139+EY140","v":377499},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GJ134+GJ135+GJ136+GJ137+GJ138+GJ139+GJ140","v":15841},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"JA134+JA135+JA136+JA137+JA138+JA139+JA140","v":377499},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to FSE83 + FSE84 + FSE85 + FSE86 + FSE87 + FSE88 + FSE89","SA Monetary value (2dp) > 0.00"]
[97,"","FSE91","Trade creditors and accruals",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14864,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14864,null,25754,null,null,null,14864,14864,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25754,null,null,null,null,null,null,null,null,null,null,null,14864,null,null,null,null,null,null,null,null,null,null,null,14864,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14864,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[98,"","FSE92","Loans and overdrawn bank accounts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,93551,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,93551,null,null,null,null,null,93551,93551,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,93551,null,null,null,null,null,null,null,null,null,null,null,93551,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,93551,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ","SA Monetary value (2dp) > 0.00"]
[99,"","FSE93","Other liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,108416,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,108416,null,null,null,null,null,108416,108416,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,108416,null,null,null,null,null,null,null,null,null,null,null,108416,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,108416,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[100,"","FSE94","Net Business Assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ141-(BJ142+BJ143+BJ144)","v":160668},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CL141-(CL142+CL143+CL144)","v":160668},null,{"$f":"CN141-(CN142+CN143+CN144)","v":311409},null,null,null,{"$f":"CR141-(CR142+CR143+CR144)","v":160668},{"$f":"CS141-(CS142+CS143+CS144)","v":160668},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EA141-(EA142+EA143+EA144)","v":124265},null,null,null,null,null,null,null,{"$f":"EI141-(EI142+EI143+EI144)","v":15841},null,null,null,{"$f":"EM141-(EM142+EM143+EM144)","v":160668},null,null,null,null,null,null,null,null,null,null,null,{"$f":"EY141-(EY142+EY143+EY144)","v":160668},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GJ141-(GJ142+GJ143+GJ144)","v":15841},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"JA141-(JA142+JA143+JA144)","v":160668},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to FSE90 minus (FSE91 + FSE92 + FSE93)","SA Monetary value (2dp)"]
[101,"","FSE95","Balance at start of period",null,null,2600,null,2600,null,null,2600,null,null,null,null,2600,null,2600,null,null,null,null,null,null,null,null,null,2600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,132680,null,null,null,null,null,2600,null,null,null,null,null,null,null,null,5000,null,null,-76900,null,118969,null,-76900,null,2600,null,null,null,132680,null,278767,null,null,null,132680,132680,null,15000,15000,null,null,null,null,null,null,15000,null,null,null,null,null,null,15000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,278767,null,null,null,null,-12908,3782,null,2403,null,null,null,132680,null,null,null,null,null,null,null,null,null,null,null,132680,null,null,null,null,null,null,-76900,null,15000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2403,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15000,null,null,null,null,null,null,null,null,null,null,null,2600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-76900,null,132680,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) except 0.00"]
[102,"","FSE96","Net profit or loss (box 47 or box 48)",null,null,{"$f":"IF(G94>0,G94,(-1*G95))","v":15200},null,{"$f":"IF(I94>0,I94,(-1*I95))","v":16285},null,null,{"$f":"IF(L94>0,L94,(-1*L95))","v":14900},null,null,null,null,{"$f":"IF(Q94>0,Q94,(-1*Q95))","v":14900},null,{"$f":"IF(S94>0,S94,(-1*S95))","v":17560},null,null,null,null,null,null,null,{"$f":"IF(AA94>0,AA94,(-1*AA95))","v":8864},null,{"$f":"IF(AC94>0,AC94,(-1*AC95))","v":14900},null,null,null,null,null,null,{"$f":"IF(AJ94>0,AJ94,(-1*AJ95))","v":3400},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AV94>0,AV94,(-1*AV95))","v":-5001},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BJ94>0,BJ94,(-1*BJ95))","v":98672},null,null,null,null,null,{"$f":"IF(BP94>0,BP94,(-1*BP95))","v":18440},null,null,null,null,null,null,null,null,{"$f":"IF(BY94>0,BY94,(-1*BY95))","v":5000},null,null,{"$f":"IF(CB94>0,CB94,(-1*CB95))","v":1393695},null,{"$f":"IF(CD94>0,CD94,(-1*CD95))","v":118969},null,{"$f":"IF(CF94>0,CF94,(-1*CF95))","v":54299},null,{"$f":"IF(CH94>0,CH94,(-1*CH95))","v":14900},null,null,{"$f":"IF(CK94>0,CK94,(-1*CK95))","v":11580},98672,-10000,76882,-10533,35000,null,{"$f":"IF(CR94>0,CR94,(-1*CR95))","v":98672},{"$f":"IF(CS94>0,CS94,(-1*CS95))","v":98672},null,{"$f":"IF(CU94>0,CU94,(-1*CU95))","v":139838},{"$f":"IF(CV94>0,CV94,(-1*CV95))","v":139838},null,null,null,null,null,null,{"$f":"IF(DC94>0,DC94,(-1*DC95))","v":139838},null,null,null,null,null,null,{"$f":"IF(DJ94>0,DJ94,(-1*DJ95))","v":139838},null,null,null,null,{"$f":"IF(DO94>0,DO94,(-1*DO95))","v":-5001},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EA94>0,EA94,(-1*EA95))","v":13483},null,null,null,null,{"$f":"IF(EF94>0,EF94,(-1*EF95))","v":20023},{"$f":"IF(EG94>0,EG94,(-1*EG95))","v":-5000},null,{"$f":"IF(EI94>0,EI94,(-1*EI95))","v":57188},null,null,null,{"$f":"IF(EM94>0,EM94,(-1*EM95))","v":98672},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EY94>0,EY94,(-1*EY95))","v":98672},null,null,null,null,null,null,{"$f":"IF(FF94>0,FF94,(-1*FF95))","v":54299},null,{"$f":"IF(FH94>0,FH94,(-1*FH95))","v":139838},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GD94>0,GD94,(-1*GD95))","v":8952},null,null,null,null,null,{"$f":"IF(GJ94>0,GJ94,(-1*GJ95))","v":57188},null,null,null,{"$f":"IF(GN94>0,GN94,(-1*GN95))","v":6875},null,null,null,null,null,null,{"$f":"IF(GU94>0,GU94,(-1*GU95))","v":9920},null,null,{"$f":"IF(GX94>0,GX94,(-1*GX95))","v":-52763},null,null,null,{"$f":"IF(HB94>0,HB94,(-1*HB95))","v":-5001},{"$f":"IF(HC94>0,HC94,(-1*HC95))","v":139838},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HO94>0,HO94,(-1*HO95))","v":14900},null,null,null,null,null,null,null,{"$f":"IF(HW94>0,HW94,(-1*HW95))","v":26980},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IY94>0,IY94,(-1*IY95))","v":54299},null,{"$f":"IF(JA94>0,JA94,(-1*JA95))","v":98672},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If FSE96 is present, FSE96 = FSE47, if FSE47 is greater than or equal to 0 (and FSE48 is absent or zero), \nelse FSE96 = ‘negative equivalent of’ FSE48 if FSE48 is greater than or equal 0 (and FSE47 is absent or zero). ","SA Monetary value (2dp)"]
[103,"","FSE97","Capital introduced",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[104,"","FSE98","Drawings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71605,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71605,null,41240,null,null,null,71605,71605,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41240,null,null,null,null,null,null,null,56750,null,null,null,71605,null,null,null,null,null,null,null,null,null,null,null,71605,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56750,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71605,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[105,"","FSE99","Capital Account - Balance At End of Period",null,null,{"$f":"G146+G147+G148-G149","v":17800},null,{"$f":"I146+I147+I148-I149","v":18885},null,null,{"$f":"L146+L147+L148-L149","v":17500},null,null,null,null,{"$f":"Q146+Q147+Q148-Q149","v":17500},null,{"$f":"S146+S147+S148-S149","v":20160},null,null,null,null,null,null,null,{"$f":"AA146+AA147+AA148-AA149","v":8864},null,{"$f":"AC146+AC147+AC148-AC149","v":17500},null,null,null,null,null,null,{"$f":"AJ146+AJ147+AJ148-AJ149","v":3400},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AV146+AV147+AV148-AV149","v":-5001},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ146+BJ147+BJ148-BJ149","v":159747},null,null,null,null,null,{"$f":"BP146+BP147+BP148-BP149","v":21040},null,null,null,null,null,null,null,null,{"$f":"BY146+BY147+BY148-BY149","v":10000},null,null,{"$f":"CB146+CB147+CB148-CB149","v":1316795},null,{"$f":"CD146+CD147+CD148-CD149","v":237938},null,{"$f":"CF146+CF147+CF148-CF149","v":-22601},null,{"$f":"CH146+CH147+CH148-CH149","v":17500},null,null,{"$f":"CK146+CK147+CK148-CK149","v":11580},{"$f":"CL146+CL147+CL148-CL149","v":159747},{"$f":"CM146+CM147+CM148-CM149","v":-10000},{"$f":"CN146+CN147+CN148-CN149","v":314409},{"$f":"CO146+CO147+CO148-CO149","v":-10533},35000,null,{"$f":"CR146+CR147+CR148-CR149","v":159747},{"$f":"CS146+CS147+CS148-CS149","v":159747},null,{"$f":"CU146+CU147+CU148-CU149","v":154838},{"$f":"CV146+CV147+CV148-CV149","v":154838},null,null,null,null,null,null,{"$f":"DC146+DC147+DC148-DC149","v":154838},null,null,null,null,null,null,{"$f":"DJ146+DJ147+DJ148-DJ149","v":154838},null,null,null,null,{"$f":"DO146+DO147+DO148-DO149","v":-5001},null,null,null,null,null,null,null,null,null,null,null,{"$f":"EA146+EA147+EA148-EA149","v":251010},null,null,null,null,{"$f":"EF146+EF147+EF148-EF149","v":7115},{"$f":"EG146+EG147+EG148-EG149","v":-218},null,{"$f":"EI146+EI147+EI148-EI149","v":2841},null,null,null,{"$f":"EM146+EM147+EM148-EM149","v":159747},null,null,null,null,null,null,null,null,null,null,null,{"$f":"EY146+EY147+EY148-EY149","v":159747},null,null,null,null,null,null,{"$f":"FF146+FF147+FF148-FF149","v":-22601},null,{"$f":"FH146+FH147+FH148-FH149","v":154838},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GD146+GD147+GD148-GD149","v":8952},null,null,null,null,null,{"$f":"GJ146+GJ147+GJ148-GJ149","v":2841},null,null,null,{"$f":"GN146+GN147+GN148-GN149","v":6875},null,null,null,null,null,null,{"$f":"GU146+GU147+GU148-GU149","v":9920},null,null,{"$f":"GX146+GX147+GX148-GX149","v":-52763},null,null,null,{"$f":"HB146+HB147+HB148-HB149","v":-5001},{"$f":"HC146+HC147+HC148-HC149","v":154838},null,null,null,null,null,null,null,null,null,null,null,{"$f":"HO146+HO147+HO148-HO149","v":17500},null,null,null,null,null,null,null,{"$f":"HW146+HW147+HW148-HW149","v":26980},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY146+IY147+IY148-IY149","v":-22601},null,{"$f":"JA146+JA147+JA148-JA149","v":159747},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to FSE95 + FSE96 + FSE97 minus FSE98","SA Monetary value (2dp)"]
[106,{"$f":"IF(SE_B_IND>1,IF(HLOOKUP(SE_B_IND-1,FSE_RANGE,A151)=\"\",\"\",HLOOKUP(SE_B_IND-1,FSE_RANGE,A151)),\"\")","v":""},"FSE100",{"$f":"\"If your total profits for \"&tax_year&\" are less than \"&DOLLAR(NIC2_SPT,0)&\" and you choose to pay Class 2 NICs voluntarily, put 'X' in the box\"","v":"If your total profits for 2024-25 are less than £6,725 and you choose to pay Class 2 NICs voluntarily, put 'X' in the box"},null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(G127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(I127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(L127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(Q127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(S127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(AA127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(AC127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(AJ127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(AL127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},"Y",null,null,null,null,null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(AV127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(BJ127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(BP127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_A_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(CB127<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,"Y",null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[107,"","FSE101","If you are excepted from paying Class 4 NICs, put ‘X’ in the box",null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")),\"\")","v":""},null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")),\"\")","v":""},null,null,"Y",null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")),\"\")","v":""},null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")),\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")),\"\")","v":""},null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")),\"\")","v":""},null,null,null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")),\"\")","v":""},null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")),\"\")","v":""},"N","Y",null,null,null,null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")),\"\")","v":""},null,null,null,null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")),\"\")","v":""},null,null,null,null,null,null,null,null,"Y",null,null,{"$f":"IF(SE_B_IND>1,IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")),\"\")","v":""},null,null,null,"Y",null,"Y",null,null,"Y",null,"Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,"Y",null,null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[108,"","FSE102","Adjustment to profits chargeable to Class 4 NICs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CU118","v":15200},{"$f":"CV118","v":15200},null,null,null,null,null,null,{"$f":"DC118","v":15200},null,null,null,null,null,null,{"$f":"DJ118","v":15200},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FH118","v":15200},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HC118","v":15200},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If FSE101 is 'Y', FSE102 must be zero or absent","SA Monetary value (2dp) > 0.00"]
[109,{"$f":"IF(SE_B_IND>1,IF(HLOOKUP(SE_B_IND-1,FSE_RANGE,A154)=\"\",\"\",HLOOKUP(SE_B_IND-1,FSE_RANGE,A154)),\"\")","v":""},"FSE103","Please give any other information in this space",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA non-empty string"]
[]
["row",{"$f":"\"selected \"&LUN_IND-1","v":"selected 0"},"LUN",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,53,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation","Type"]
[2,{"$f":"IF(LUN_IND>1,IF(HLOOKUP(LUN_IND-1,LUN_RANGE,A157)=\"\",\"\",HLOOKUP(LUN_IND-1,LUN_RANGE,A157)),\"\")","v":""},"LUN1","Interest on gilts and from UK banks or building societies",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,266,780,780,780,213,195,266,780,195,195,780,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,213,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[3,"","LUN2","Profits from Accrued Income Scheme and deeply discounted securities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[4,"","LUN3","Interest from UK banks, building societies, unit trusts etc. and any other income from UK savings and investments – after tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,596,10,10,10,328,338,596,10,338,338,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,328,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[5,"","LUN4","Tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TRUNC((EQ159*savings_gross*BR_rate)+0.99,0)","v":149},2,2,2,{"$f":"TRUNC((EU159*savings_gross*BR_rate)+0.99,0)","v":82},{"$f":"TRUNC((EV159*savings_gross*BR_rate)+0.99,0)","v":85},{"$f":"TRUNC((EW159*savings_gross*BR_rate)+0.99,0)","v":149},2,{"$f":"TRUNC((EY159*savings_gross*BR_rate)+0.99,0)","v":85},{"$f":"TRUNC((EZ159*savings_gross*BR_rate)+0.99,0)","v":85},2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TRUNC((IY159*savings_gross*BR_rate)+0.99,0)","v":82},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than LUN3","SA Monetary value (2dp) >= 0.00"]
[6,"","LUN5","Total UK interest and tax taken off (total of boxes 1 to 4)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EQ157+EQ158+EQ159+EQ160","v":1011},792,792,792,623,618,1011,792,618,618,792,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY157+IY158+IY159+IY160","v":623},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN1 + LUN2 + LUN3 + LUN4","SA Monetary value (2dp) >= 0.00"]
[7,"","LUN6","Stock dividends from UK companies – the amount of dividend received",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2986,null,null,null,null,null,2986,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[8,"","LUN8","Non-qualifying distributions – the amount received",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,670,null,null,null,null,null,670,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[9,"","LUN9","Other dividends and qualifying distributions from UK companies – the amount received (Property Income Distributions (PIDs) go in box 3 above)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5635,5635,5635,null,678,null,5635,678,678,5635,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[10,"","LUN11","Total UK company dividends and distributions (total of boxes 6 to 10)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EQ162+EQ163+EQ164","v":3656},{"$f":"ER162+ER163+ER164","v":5635},{"$f":"ES162+ES163+ES164","v":5635},{"$f":"ET162+ET163+ET164","v":5635},null,{"$f":"EV162+EV163+EV164","v":678},3656,5635,678,678,5635,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN6 + LUN8 + LUN9","SA Monetary value (2dp) >= 0.00"]
[11,"","LUN12","Net amount received",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,866,null,null,null,171,null,866,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,171,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[12,"","LUN13","Amount of foreign tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,233,null,null,null,null,null,233,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[13,"","LUN14","Amount of UK tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,103,null,null,null,49,null,103,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[14,"","LUN15","Amount received including dividend tax credit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,405,5635,5635,5635,293,678,405,5635,678,678,5635,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,293,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[15,"","LUN16","Amount of foreign tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,626,626,626,22,76,null,626,76,76,626,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[16,"","LUN17","Amount of UK tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,101,null,null,null,35,null,101,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[17,"","LUN18","Total non-UK income (total of boxes 12 to 17)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EQ166+EQ167+EQ168+EQ169+EQ170+EQ171","v":1708},6261,6261,6261,570,754,1708,6261,754,754,6261,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY166+IY167+IY168+IY169+IY170+IY171","v":570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN12 + LUN13 + LUN14 + LUN15 + LUN16 + LUN17","SA Monetary value (2dp) >= 0.00"]
[18,"","LUN20","Aggregate syndicate profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,79251,79251,79251,null,19463,null,79251,19463,19463,79251,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[19,"","LUN21","Net withdrawal/release from Special Reserve Fund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[20,"","LUN22","Stop loss recoveries",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,945,null,null,945,945,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[21,"","LUN23","Compensation receipts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,521,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,521,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[22,"","LUN24","Repayments of foreign tax previously allowed by deduction",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[23,"","LUN25","Other Lloyd’s non-syndicate income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[24,"","LUN26","Total of other Lloyd’s receipts (total of boxes 20 to 25)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ER173+ER174+ER175+ER176+ER177+ER178","v":79251},{"$f":"ES173+ES174+ES175+ES176+ES177+ES178","v":79251},{"$f":"ET173+ET174+ET175+ET176+ET177+ET178","v":79251},{"$f":"EU173+EU174+EU175+EU176+EU177+EU178","v":521},{"$f":"EV173+EV174+EV175+EV176+EV177+EV178","v":20408},null,{"$f":"EX173+EX174+EX175+EX176+EX177+EX178","v":79251},{"$f":"EY173+EY174+EY175+EY176+EY177+EY178","v":20408},{"$f":"EZ173+EZ174+EZ175+EZ176+EZ177+EZ178","v":20408},{"$f":"FA173+FA174+FA175+FA176+FA177+FA178","v":79251},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY173+IY174+IY175+IY176+IY177+IY178","v":521},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN20 + LUN21 + LUN22 + LUN23 + LUN24 + LUN25","SA Monetary value (2dp) > 0.00"]
[25,"","LUN27","Total Lloyd’s income (box 5 + box 11 + box 18 + box 26)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EQ161+EQ165+EQ172+EQ179","v":6375},91939,91939,91939,1714,22458,6375,91939,22458,22458,91939,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY161+IY165+IY172+IY179","v":1714},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN5 + LUN11 + LUN18 + LUN26","SA Monetary value (2dp) > 0.00"]
[26,"","LUN28","If you have received a repayment of foreign tax on which Foreign Tax Credit Relief was given",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[27,"","LUN29","Aggregate syndicate losses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13816,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13816,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If LUN29 is present then LUN20 must be zero or space","SA Monetary value (2dp) > 0.00"]
[28,"","LUN30","Net transfer to Special Reserve Fund",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35452,35452,35452,null,null,null,35452,null,null,35452,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[29,"","LUN31","Stop loss premiums paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7580,null,null,7580,7580,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[30,"","LUN32","Personal Quota Share and Exeat premiums paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[31,{"$f":"IF(LUN_IND>1,IF(HLOOKUP(LUN_IND-1,LUN_RANGE,A186)=\"\",\"\",HLOOKUP(LUN_IND-1,LUN_RANGE,A186)),\"\")","v":""},"LUN33","Estate Protection Plan premiums paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[32,"","LUN34","Interest paid on loans to fund underwriting",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[33,"","LUN35","Lloyd’s Members’ associations expenses paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2718,2718,2718,null,null,null,2718,null,null,2718,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[34,"","LUN36","Members’ Agent profit commission and salaries",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9064,9064,9064,null,4912,null,9064,4912,4912,9064,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[35,"","LUN37","Fees for bank guarantees/letters of credit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3750,3750,3750,null,null,null,3750,null,null,3750,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[36,"","LUN38","Accountancy fees",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,235,613,null,null,613,613,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,235,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[37,"","LUN39","Other Lloyd’s expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1179,1179,1179,128,null,null,1179,null,null,1179,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,128,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[38,"","LUN40","Total losses and expenses (total of boxes 29 to 39)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ER182+ER183+ER184+ER185+ER186+ER187+ER188+ER189+ER190+ER191+ER192","v":52163},{"$f":"ES182+ES183+ES184+ES185+ES186+ES187+ES188+ES189+ES190+ES191+ES192","v":52163},{"$f":"ET182+ET183+ET184+ET185+ET186+ET187+ET188+ET189+ET190+ET191+ET192","v":52163},{"$f":"EU182+EU183+EU184+EU185+EU186+EU187+EU188+EU189+EU190+EU191+EU192","v":14179},{"$f":"EV182+EV183+EV184+EV185+EV186+EV187+EV188+EV189+EV190+EV191+EV192","v":13105},null,{"$f":"EX182+EX183+EX184+EX185+EX186+EX187+EX188+EX189+EX190+EX191+EX192","v":52163},{"$f":"EY182+EY183+EY184+EY185+EY186+EY187+EY188+EY189+EY190+EY191+EY192","v":13105},{"$f":"EZ182+EZ183+EZ184+EZ185+EZ186+EZ187+EZ188+EZ189+EZ190+EZ191+EZ192","v":13105},{"$f":"FA182+FA183+FA184+FA185+FA186+FA187+FA188+FA189+FA190+FA191+FA192","v":52163},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY182+IY183+IY184+IY185+IY186+IY187+IY188+IY189+IY190+IY191+IY192","v":14179},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN29 + LUN30 + LUN31 + LUN32 + LUN33 + LUN34 + LUN35 + LUN36 + LUN37 + LUN38 + LUN39","SA Monetary value (2dp) > 0.00"]
[39,"","LUN41","Amount of profit (if box 27 minus box 40 is a positive amount)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EQ180-EQ193)","v":6375},39776,39776,39776,0,9353,6375,39776,9353,9353,39776,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IY180-IY193)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If (LUN27 minus LUN40) is positive or zero, then LUN41 equals that sum.\nCannot be negative.","SA Monetary value (2dp) >= 0.00"]
[40,"","LUN42","Amount of loss (if box 27 minus box 40 is a negative amount)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EU193-EU180)","v":12465},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IY193-IY180)","v":12465},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If (LUN40 minus LUN27) is positive or zero, then LUN42 equals that sum.\nCannot be negative.","SA Monetary value (2dp) >= 0.00"]
[41,"","LUN43","Foreign tax on personal fund income (box 13 + box 16)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EQ167+EQ170","v":233},626,626,626,22,76,233,626,76,76,626,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY167+IY170","v":22},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN13 + LUN16","SA Monetary value (2dp) > 0.00"]
[42,"","LUN44","US income tax paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,51,51,null,17,null,51,17,17,51,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[43,"","LUN45","Canadian tax paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[44,"","LUN46","Syndicate foreign tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1023,1023,1023,null,294,null,1023,294,294,1023,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[45,"","LUN47","Additional payments of foreign tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[46,"","LUN48","Total foreign tax (total of boxes 43 to 47)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EQ196+EQ197+EQ198+EQ199+EQ200","v":233},1700,1700,1700,22,387,233,1700,387,387,1700,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY196+IY197+IY198+IY199+IY200","v":22},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN43 + LUN44 + LUN45 + LUN46 + LUN47","SA Monetary value (2dp) > 0.00"]
[47,"","LUN49","Profit from box 41",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EQ194","v":6375},{"$f":"ER194","v":39776},{"$f":"ES194","v":39776},{"$f":"ET194","v":39776},null,{"$f":"EV194","v":9353},6375,39776,9353,9353,39776,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN41 \nLDC Only","SA Monetary value (2dp) >= 0.00"]
[48,"","LUN50","Foreign tax claimed as a deduction – only if Foreign Tax Credit Relief has not been claimed on the ‘Foreign’ pages",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,233,1700,1700,1700,null,{"$f":"EV201","v":387},233,1700,{"$f":"EY201","v":387},{"$f":"EZ201","v":387},1700,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If LUN50 is present and greater than zero, LUN41 must also be present and greater than zero","SA Monetary value (2dp) > 0.00"]
[49,"","LUN51","Lloyd’s losses brought forward from earlier years used against this year’s profits – copy this amount to box 60 below",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7374,7374,7374,null,2000,null,7374,2000,2000,7374,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If LUN51 is present and greater than zero, LUN41 must also be present and greater than zero","SA Monetary value (2dp) > 0.00"]
[50,"","LUN52","Total taxable profits from Lloyd’s (box 49 minus (box 50 + box 51))",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EQ194-(EQ203+EQ204))","v":6142},30702,30702,30702,0,6966,6142,30702,6966,6966,30702,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IY194-(IY203+IY204))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If (LUN41 minus (LUN50 + LUN51)) is positive or zero, then LUN52 equals that sum.\nCannot be negative.","SA Monetary value (2dp) >= 0.00"]
[51,"","LUN53","Loss from box 42",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EU195","v":12465},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY195","v":12465},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN42","SA Monetary value (2dp) >= 0.00"]
[52,"","LUN54","Foreign tax claimed as a deduction – from box 48",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EU206>0,EU201,0)","v":22},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IY206>0,IY201,0)","v":22},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If LUN42 is present and greater than zero, LUN54 is less than or equal to LUN48 \nIf LUN54 is present and greater than zero, LUN42 must be present and greater than zero.","Monetary value (2dp) >= 0.00"]
[53,"","LUN55","Loss for the year 2015–16 (box 53 + box 54)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EU206+EU207","v":12487},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY206+IY207","v":12487},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN53 + LUN54","SA Monetary value (2dp) > 0.00"]
[54,"","LUN56","Loss set off against other income for 2015–16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Less than or equal to LUN55","SA Monetary value (2dp) > 0.00"]
[55,"","LUN57","Loss carried back to set against earlier years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Less than or equal to LUN55 minus LUN56","SA Monetary value (2dp) > 0.00"]
[56,"","LUN58","Unused loss available to carry forward after allother set-offs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1187,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1187,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[57,"","LUN59","Losses brought forward from earlier years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8000,8000,8000,null,2000,null,8000,2000,2000,8000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[58,"","LUN60","Losses brought forward used against this year’s profits – the amount from box 51",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ER204","v":7374},{"$f":"ES204","v":7374},{"$f":"ET204","v":7374},null,{"$f":"EV204","v":2000},null,{"$f":"EX204","v":7374},{"$f":"EY204","v":2000},{"$f":"EZ204","v":2000},{"$f":"FA204","v":7374},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN51","SA Monetary value (2dp) except 0.00"]
[59,"","LUN61","Unused loss from 2015–16 – from box 58",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EU211","v":1187},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY211","v":1187},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to LUN58","SA Monetary value (2dp) >= 0.00"]
[60,"","LUN62","Total loss available to carry forward (box 59 minus box 60) or (box 59 + box 61)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,ER212+ER214-ER213)","v":626},{"$f":"MAX(0,ES212+ES214-ES213)","v":626},{"$f":"MAX(0,ET212+ET214-ET213)","v":626},{"$f":"MAX(0,EU212+EU214-EU213)","v":1187},null,null,{"$f":"MAX(0,EX212+EX214-EX213)","v":626},null,null,{"$f":"MAX(0,FA212+FA214-FA213)","v":626},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IY212+IY214-IY213)","v":1187},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If (LUN59 + LUN61 minus LUN60) is positive or zero, then LUN62 equals that sum.\nCannot be negative.","SA Monetary value (2dp) >= 0.00"]
[61,"","LUN63",{"$f":"\"If your total profits for \"&tax_year&\" are less than \"&DOLLAR(NIC2_SPT,0)&\" and you choose to pay Class 2 NICs voluntarily, put 'X' in the box\"","v":"If your total profits for 2024-25 are less than £6,725 and you choose to pay Class 2 NICs voluntarily, put 'X' in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N","N","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[62,{"$f":"IF(LUN_IND>1,IF(HLOOKUP(LUN_IND-1,LUN_RANGE,A217)=\"\",\"\",HLOOKUP(LUN_IND-1,LUN_RANGE,A217)),\"\")","v":""},"LUN64","If you are excepted from paying Class 4 NICs, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","Y","Y","N","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[63,{"$f":"IF(LUN_IND>1,IF(HLOOKUP(LUN_IND-1,LUN_RANGE,A218)=\"\",\"\",HLOOKUP(LUN_IND-1,LUN_RANGE,A218)),\"\")","v":""},"LUN65","Adjustment to profits chargeable to Class 4 NICs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If LUN64 is 'Y', LUN65 must be zero or absent","SA Monetary value (2dp) > 0.00"]
[64,{"$f":"IF(LUN_IND>1,IF(HLOOKUP(LUN_IND-1,LUN_RANGE,A219)=\"\",\"\",HLOOKUP(LUN_IND-1,LUN_RANGE,A219)),\"\")","v":""},"LUN66","Please give any other information in this space",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA non-empty string"]

{"sheet":"C4","index":13,"n_rows":119,"n_cols":280,"rows_kept":119,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation","Type"]
["row",{"$f":"\"selected \"&PS_A_IND-1","v":"selected 0"},"SPS",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation","Type"]
[2,{"$f":"IF(PS_A_IND>1,IF(HLOOKUP(PS_A_IND-1,SPS_RANGE,A3)=\"\",\"\",HLOOKUP(PS_A_IND-1,SPS_RANGE,A3)),\"\")","v":""},"SPS1","Partnership reference number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,1000050020,null,null,null,null,null,1000050020,null,null,1000050020,null,null,null,null,null,1000050020,null,null,null,null,null,null,null,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,null,1000050020,null,null,1000050020,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,1000050020,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,null,null,1000050020,null,null,null,null,null,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,null,null,null,null,null,null,"Must be present. Must enter Unique Taxpayer Reference in standard format. 10 numeric characters: NNNNNNNNNN. Check character (first character) must be correct. Must not be 1111111111, 2222222222, 3333333333, 4444444444, 5555555555, 6666666666, 7777777777, 8888888888, or 9999999999.\nMust be valid against the UTR algorithm provided on the BVR Constraints sheet.","UTR"]
[3,{"$f":"IF(PS_A_IND>1,IF(HLOOKUP(PS_A_IND-1,SPS_RANGE,A4)=\"\",\"\",HLOOKUP(PS_A_IND-1,SPS_RANGE,A4)),\"\")","v":""},"SPS2","Partnership Trade or profession",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"baker","baker",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"caterer",null,null,null,null,null,null,null,null,null,null,null,null,null,"trader","builder",null,null,null,null,null,"caterer",null,null,"farmer",null,null,null,null,null,"caterer",null,null,null,null,null,null,null,"caterer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"glaziers","bakers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"baker",null,"baker",null,null,"baker","baker",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"trader","trader",null,null,null,null,null,null,null,null,null,null,null,null,"trader","trader","consultant",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"trader",null,null,"golf cart manufacture",null,null,null,null,null,"Band T Shirts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"film partnership",null,null,null,null,null,null,null,null,null,null,null,null,"Pet Food",null,null,null,null,null,null,"Must be present","SA non-empty string"]
[4,"","SPS3","Date started as a partner (If during year of Return)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"must be within the return period","SA MTR date"]
[5,"","SPS4","Date stopped being a partner  (If during year of Return)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"13/09/\"&Tax_year_start","v":"13/09/2024"},{"$f":"\"13/09/\"&Tax_year_start","v":"13/09/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"13/09/\"&Tax_year_start","v":"13/09/2024"},null,{"$f":"\"13/09/\"&Tax_year_start","v":"13/09/2024"},null,null,{"$f":"\"13/09/\"&Tax_year_start","v":"13/09/2024"},{"$f":"\"13/09/\"&Tax_year_start","v":"13/09/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) must be within return year.\nb) If SPS3 is present, SPS4 must be the same as or later than SPS3","SA MTR date"]
[6,"","SPS5","Cash basis"]
[7,"","SPS8","Your share of the profit or loss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1080,1657,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6745,null,null,null,null,null,null,null,null,null,null,null,null,null,64000,-5500,null,null,null,null,null,6745,null,null,20220,null,null,null,null,null,6745,null,null,null,null,null,null,null,6745,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20095,16757,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1080,null,942,null,null,2376,13296,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,64000,64000,null,null,null,null,null,null,null,null,null,null,null,null,-62547,-62547,-71159,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-62547,null,null,-5260,null,null,null,null,null,26599,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46471,null,null,null,null,null,null,null,null,null,null,null,null,-60233,null,null,null,null,null,null,"","SA Monetary value (2dp)"]
[8,"","SPS9","Adjustment to arrive at profit or loss for this basis period",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","SA Monetary value (2dp)"]
[9,"","SPS10","This year's instalment of adjustment on withdrawal of cash basis, or other adjustment for change of basis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16512,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16512,16512,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","SA Monetary value (2dp) except 0.00"]
[10,"","SPS11","Adjustment for farmers’ averaging",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","SA Monetary value (2dp)"]
[11,"","SPS12","Foreign tax claimed as a deduction",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","SA Monetary value (2dp) > 0.00"]
[12,"","SPS16","Adjusted profit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BC8+BC9+BC10+BC11-(BC12)>0,BC8+BC9+BC10+BC11-(BC12),BC11)","v":1080},{"$f":"IF(BD8+BD9+BD10+BD11-(BD12)>0,BD8+BD9+BD10+BD11-(BD12),BD11)","v":1657},null,null,null,null,null,"  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CI8+CI9+CI10+CI11-(CI12)>0,CI8+CI9+CI10+CI11-(CI12),CI11)","v":6745},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CW8+CW9+CW10+CW11-(CW12)>0,CW8+CW9+CW10+CW11-(CW12),CW11)","v":80512},{"$f":"IF(CX8+CX9+CX10+CX11-(CX12)>0,CX8+CX9+CX10+CX11-(CX12),CX11)","v":0},null,null,null,null,null,{"$f":"IF(DD8+DD9+DD10+DD11-(DD12)>0,DD8+DD9+DD10+DD11-(DD12),DD11)","v":6745},null,null,{"$f":"IF(DG8+DG9+DG10+DG11-(DG12)>0,DG8+DG9+DG10+DG11-(DG12),DG11)","v":20220},null,null,null,null,null,{"$f":"IF(DM8+DM9+DM10+DM11-(DM12)>0,DM8+DM9+DM10+DM11-(DM12),DM11)","v":6745},null,null,null,null,null,null,null,{"$f":"IF(DU8+DU9+DU10+DU11-(DU12)>0,DU8+DU9+DU10+DU11-(DU12),DU11)","v":6745},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EJ8+EJ9+EJ10+EJ11-(EJ12)>0,EJ8+EJ9+EJ10+EJ11-(EJ12),EJ11)","v":20095},{"$f":"IF(EK8+EK9+EK10+EK11-(EK12)>0,EK8+EK9+EK10+EK11-(EK12),EK11)","v":16757},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FD8+FD9+FD10+FD11-(FD12)>0,FD8+FD9+FD10+FD11-(FD12),FD11)","v":1080},null,{"$f":"IF(FF8+FF9+FF10+FF11-(FF12)>0,FF8+FF9+FF10+FF11-(FF12),FF11)","v":942},null,null,{"$f":"IF(FI8+FI9+FI10+FI11-(FI12)>0,FI8+FI9+FI10+FI11-(FI12),FI11)","v":2376},{"$f":"IF(FJ8+FJ9+FJ10+FJ11-(FJ12)>0,FJ8+FJ9+FJ10+FJ11-(FJ12),FJ11)","v":13296},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GL8+GL9+GL10+GL11-(GL12)>0,GL8+GL9+GL10+GL11-(GL12),GL11)","v":80512},{"$f":"IF(GM8+GM9+GM10+GM11-(GM12)>0,GM8+GM9+GM10+GM11-(GM12),GM11)","v":80512},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GZ8+GZ9+GZ10+GZ11-(GZ12)>0,GZ8+GZ9+GZ10+GZ11-(GZ12),GZ11)","v":0},{"$f":"IF(HA8+HA9+HA10+HA11-(HA12)>0,HA8+HA9+HA10+HA11-(HA12),HA11)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HV8+HV9+HV10+HV11-(HV12)>0,HV8+HV9+HV10+HV11-(HV12),HV11)","v":0},null,null,{"$f":"IF(HY8+HY9+HY10+HY11-(HY12)>0,HY8+HY9+HY10+HY11-(HY12),HY11)","v":0},null,null,null,null,null,{"$f":"IF(IE8+IE9+IE10+IE11-(IE12)>0,IE8+IE9+IE10+IE11-(IE12),IE11)","v":26599},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IY8+IY9+IY10+IY11-(IY12)>0,IY8+IY9+IY10+IY11-(IY12),IY11)","v":46471},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If (SPS8 + SPS9 minus (SPS12 + SPS13)) is positive, then SPS16 equals (SPS8 + SPS9 minus (SPS12 + SPS13) + SPS10 + SPS11)\nb) if (SPS8 + SPS9 minus (SPS12 + SPS13)) is negative or zero, then if SPS10 + SPS11 > 0, SPS16 = SPS10 + SPS11 else SPS16 must be zero or absent","SA Monetary value (2dp) >= 0.00"]
[13,"","SPS17","Losses brought forward from last year used this year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15625,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15625,15625,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to SPS16","SA Monetary value (2dp) > 0.00"]
[14,"","SPS18","Taxable profit after losses brought forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BC13-BC14)","v":1080},{"$f":"MAX(0,BD13-BD14)","v":1657},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CI13-CI14)","v":6745},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CW13-CW14)","v":64887},{"$f":"MAX(0,CX13-CX14)","v":0},null,null,null,null,null,{"$f":"MAX(0,DD13-DD14)","v":6745},null,null,{"$f":"MAX(0,DG13-DG14)","v":20220},null,null,null,null,null,{"$f":"MAX(0,DM13-DM14)","v":6745},null,null,null,null,null,null,null,{"$f":"MAX(0,DU13-DU14)","v":6745},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EJ13-EJ14)","v":20095},{"$f":"MAX(0,EK13-EK14)","v":16757},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FD13-FD14)","v":1080},null,{"$f":"MAX(0,FF13-FF14)","v":942},null,null,{"$f":"MAX(0,FI13-FI14)","v":2376},{"$f":"MAX(0,FJ13-FJ14)","v":13296},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GL13-GL14)","v":64887},{"$f":"MAX(0,GM13-GM14)","v":64887},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GZ13-GZ14)","v":0},{"$f":"MAX(0,HA13-HA14)","v":0},{"$f":"MAX(0,HB13-HB14)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HV13-HV14)","v":0},null,null,{"$f":"MAX(0,HY13-HY14)","v":0},null,null,null,null,null,{"$f":"MAX(0,IE13-IE14)","v":26599},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IY13-IY14)","v":46471},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to SPS16 minus SPS17","SA Monetary value (2dp) >= 0.00"]
[15,"","SPS19","Add amounts not included in the partnership accounts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,9620,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9620,9620,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[16,"","SPS20","Total taxable profits from this business",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BC15+BC16","v":1080},{"$f":"BD15+BD16","v":1657},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CI15+CI16","v":7945},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CW15+CW16","v":74507},{"$f":"CX15+CX16","v":0},null,null,null,null,null,{"$f":"DD15+DD16","v":7945},null,null,{"$f":"DG15+DG16","v":20220},null,null,null,null,null,{"$f":"DM15+DM16","v":7945},null,null,null,null,null,null,null,{"$f":"DU15+DU16","v":7945},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EJ15+EJ16","v":20095},{"$f":"EK15+EK16","v":16757},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FD15+FD16","v":1080},null,{"$f":"FF15+FF16","v":942},null,null,{"$f":"FI15+FI16","v":2376},{"$f":"FJ15+FJ16","v":13296},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GL15+GL16","v":74507},{"$f":"GM15+GM16","v":74507},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GZ15+GZ16","v":0},{"$f":"HA15+HA16","v":0},{"$f":"HB15+HB16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HV15+HV16","v":0},null,null,{"$f":"HY15+HY16","v":0},null,null,null,null,null,{"$f":"IE15+IE16","v":26599},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IY15+IY16","v":46471},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to SPS18 + SPS19","SA Monetary value (2dp) >= 0.00"]
[17,"","SPS21","Allowable loss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(BC12)-(BC8+BC9+BC10))","v":0},{"$f":"MAX(0,(BD12)-(BD8+BD9+BD10))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(CI12)-(CI8+CI9+CI10))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(CW12)-(CW8+CW9+CW10))","v":0},{"$f":"MAX(0,(CX12)-(CX8+CX9+CX10))","v":5500},null,null,null,null,null,{"$f":"MAX(0,(DD12)-(DD8+DD9+DD10))","v":0},null,null,{"$f":"MAX(0,(DG12)-(DG8+DG9+DG10))","v":0},null,null,null,null,null,{"$f":"MAX(0,(DM12)-(DM8+DM9+DM10))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,(DU12)-(DU8+DU9+DU10))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(EJ12)-(EJ8+EJ9+EJ10))","v":0},{"$f":"MAX(0,(EK12)-(EK8+EK9+EK10))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FD12)-(FD8+FD9+FD10))","v":0},null,{"$f":"MAX(0,(FF12)-(FF8+FF9+FF10))","v":0},null,null,{"$f":"MAX(0,(FI12)-(FI8+FI9+FI10))","v":0},{"$f":"MAX(0,(FJ12)-(FJ8+FJ9+FJ10))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(GL12)-(GL8+GL9+GL10))","v":0},{"$f":"MAX(0,(GM12)-(GM8+GM9+GM10))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(GZ12)-(GZ8+GZ9+GZ10))","v":62547},{"$f":"MAX(0,(HA12)-(HA8+HA9+HA10))","v":62547},71159,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(HV12)-(HV8+HV9+HV10))","v":62547},null,null,{"$f":"MAX(0,(HY12)-(HY8+HY9+HY10))","v":5260},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(IY12)-(IY8+IY9+IY10))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,60233,null,null,null,null,null,null,"a) If (SPS8 + SPS9 minus (SPS12 + SPS13)) is negative, then SPS21 equals the positive equivalent of that sum.\nb) if (SPS8 + SPS9 minus (SPS12 + SPS13))is greater than or equal to zero, then SPS21 = zero or absent\nc) Cannot be negative","SA Monetary value (2dp) >= 0.00"]
[18,"","SPS22","Loss offset against other income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62547,62547,71159,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62547,null,null,5260,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to SPS21                                If SPS5 = 'Y' then SPS 22 must be zero or absent","SA Monetary value (2dp) > 0.00"]
[19,"","SPS23","Loss to carry back",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to SPS21 minus SPS22.","SA Monetary value (2dp) >= 0.00"]
[20,"","SPS24","Loss to carry forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,154721,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[21,"","SPS25",{"$f":"\"If your total profits for \"&tax_year&\" are less than \"&DOLLAR(NIC2_SPT,0)&\" and you choose to pay Class 2 NICs voluntarily, put 'X' in the box\"","v":"If your total profits for 2024-25 are less than £6,725 and you choose to pay Class 2 NICs voluntarily, put 'X' in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(BC17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(BD17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(CI17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(CW17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(CX17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(DD17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(DG17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(DM17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(DU17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(FD17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(FF17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(FI17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(FJ17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(GL17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(GM17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(GZ17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(HA17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(HB17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(HV17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(HY17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(IE17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(SE_A_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(LUN_IND>1,\"\",IF(PS_B_IND>1,\"\",IF(AND(IY17<NIC2_SPT,NIC2_Vol,NIC_ex_set=FALSE),\"Y\",\"N\"))))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[22,"","SPS26","If you are excempt from paying Class 4 NICs, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(PS_A_IND>1,IF(LUN_IND>1,\"\",IF(SE_B_IND>1,\"\",IF(SE_A_IND>1,\"\",IF(NIC_ex_set,\"Y\",\"N\")))),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,"\"yes\""]
[23,"","SPS27","Adjustment to profit chargeable to Class 4 NICs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16512,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16512,16512,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46471,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If SPS26 is 'Y', SPS27 must be zero or absent","SA Monetary value (2dp) > 0.00"]
[24,"","SPS28","Your share of untaxed interest etc - from box 13 on the Partership Statement",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,322,null,null,null,null,null,null,null,null,null,null,null,null,null,1540,1540,null,null,null,null,null,322,null,null,null,null,null,null,null,null,322,null,null,null,null,null,null,null,322,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1540,1540,null,null,null,null,null,null,null,null,null,null,null,null,null,null,501,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[25,"","SPS30","Your share of CIS deductions made by contractors",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,469,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[26,"","SPS31","Share of any tax taken off trading income (not contractor deductions)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5640,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5640,5640,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[27,"","SPS32","Any other information",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA non-empty string"]
[]
["row",{"$f":"\"selected \"&PS_B_IND-1","v":"selected 0"},"FPS",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation","Type"]
[2,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A31)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A31)),\"\")","v":""},"FPS1","Partnership reference number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,1000050020,1000050020,1000050020,null,1000050020,1000050020,1000050020,null,1000050020,null,null,null,null,1000050020,null,null,null,null,null,null,null,null,1000050020,1000050020,1000050020,null,null,null,null,null,null,1000050020,null,1000050020,null,null,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,null,null,null,null,null,null,null,null,null,1000050020,null,null,null,null,null,null,null,null,null,null,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,null,1000050020,null,null,null,null,null,1000050020,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000050020,null,1000050020,null,null,1000050020,null,null,null,null,null,null,null,1000050020,null,null,null,null,null,null,1000050020,null,null,1000050020,1000050020,null,null,null,null,null,"Must be present. Must enter Unique Taxpayer Reference in standard format. 10 numeric characters: NNNNNNNNNN. Check character (first character) must be correct. Must not be 1111111111, 2222222222, 3333333333, 4444444444, 5555555555, 6666666666, 7777777777, 8888888888, or 9999999999.","UTR"]
[3,"","FPS2","Partnership Trade or profession",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership 2","Partnership 1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Public House","Mining","Farming","Forestry",null,"Bread delivery","Grocers","Livery",null,"Brewers",null,null,null,null,"Solicitors",null,null,null,null,null,null,null,null,"Partnership 3","Partnership 4","Partnership 4",null,null,null,null,null,null,"Partnership9",null,"Partnership 3",null,null,"Partnership 3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership5","Partnership6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership 3",null,null,null,null,null,null,null,null,null,"Partnership 4",null,null,null,null,null,null,null,null,null,null,"Partnership 1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership 1",null,"Partnership7",null,null,null,null,null,"Partnership8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership11",null,"Partnership12",null,null,"estate agents",null,null,null,null,null,null,null,"Partnership 1",null,null,null,null,null,null,"land agents",null,null,"Wind Farm","land agents",null,null,null,null,null,"Must be present","SA non-empty string"]
[4,"","FPS3","Date started as a partner (If during year of Return)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/04/\"&Tax_year_start","v":"06/04/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," If present must be within the return period","SA MTR date"]
[5,"","FPS4","Date stopped being a partner  (If during year of Return)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"30/09/\"&Tax_year_start","v":"30/09/2024"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"30/09/\"&Tax_year_start","v":"30/09/2024"},null,null,{"$f":"\"30/09/\"&Tax_year_start","v":"30/09/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"30/09/\"&Tax_year_start","v":"30/09/2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If present must be within return year.\nb) If FPS3 is present, FPS4 must be the same as or later than FPS3","SA MTR date"]
[6,"","FPS5","Cash basis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[7,"","FPS6","Income tax basis period begins",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA MTR date"]
[8,"","FPS7","Income tax basis period ends",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If FPS7 is present FPS6 must be present\nb) If FPS6 present, FPS7 must be the same as or later than FPS6","SA MTR date"]
[9,"","FPS8","Your share of the profit or loss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-3621,62952,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58425,246537,11386,-41049,null,-2355,-138352,120817,null,30200,null,null,null,null,62583,null,null,null,null,null,null,null,null,105602,222960,222960,null,null,null,null,null,null,-5995,null,105602,null,null,105602,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15515,11023,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,105602,null,null,null,null,null,null,null,null,null,222960,null,null,null,null,null,null,null,null,null,null,62952,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62952,null,-53000,null,null,null,null,null,490000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-70250,null,104753,null,null,228329,null,null,null,null,null,null,null,62952,null,null,null,null,null,null,65710,null,null,-1,47622,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[10,"","FPS9","Adjustment to arrive at profit or loss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-44592,-44592,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-44592,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22000,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[11,"","FPS10","This year's instalment of adjustment on withdrawal of cash basis, or other adjustment for change of basis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23451,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11560,11560,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11560,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) except 0.00"]
[12,"","FPS11","Adjustment for farmers’ averaging",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-5693,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[13,"","FPS12","Total tax credit relief on your income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1263,1263,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1263,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[14,"","FPS13","Overlap relief",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[15,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A44)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A44)),\"\")","v":""},"FPS16","Adjusted Profit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BB38+BB39+BB40-(BB42+BB43)>0,BB38+BB39+BB40+BB41-(BB42+BB43),BB41)","v":0},{"$f":"IF(BC38+BC39+BC40-(BC42+BC43)>0,BC38+BC39+BC40+BC41-(BC42+BC43),BC41)","v":62952},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CB38+CB39+CB40-(CB42+CB43)>0,CB38+CB39+CB40+CB41-(CB42+CB43),CB41)","v":58425},{"$f":"IF(CC38+CC39+CC40-(CC42+CC43)>0,CC38+CC39+CC40+CC41-(CC42+CC43),CC41)","v":269988},5693,null,null,null,null,{"$f":"IF(CI38+CI39+CI40-(CI42+CI43)>0,CI38+CI39+CI40+CI41-(CI42+CI43),CI41)","v":120817},null,{"$f":"IF(CK38+CK39+CK40-(CK42+CK43)>0,CK38+CK39+CK40+CK41-(CK42+CK43),CK41)","v":30200},null,null,null,null,{"$f":"IF(CP38+CP39+CP40-(CP42+CP43)>0,CP38+CP39+CP40+CP41-(CP42+CP43),CP41)","v":62583},null,null,null,null,null,null,null,null,{"$f":"IF(CY38+CY39+CY40-(CY42+CY43)>0,CY38+CY39+CY40+CY41-(CY42+CY43),CY41)","v":105602},{"$f":"IF(CZ38+CZ39+CZ40-(CZ42+CZ43)>0,CZ38+CZ39+CZ40+CZ41-(CZ42+CZ43),CZ41)","v":188665},{"$f":"IF(DA38+DA39+DA40-(DA42+DA43)>0,DA38+DA39+DA40+DA41-(DA42+DA43),DA41)","v":188665},null,null,null,null,null,null,{"$f":"IF(DH38+DH39+DH40-(DH42+DH43)>0,DH38+DH39+DH40+DH41-(DH42+DH43),DH41)","v":0},null,{"$f":"IF(DJ38+DJ39+DJ40-(DJ42+DJ43)>0,DJ38+DJ39+DJ40+DJ41-(DJ42+DJ43),DJ41)","v":105602},null,null,{"$f":"IF(DM38+DM39+DM40-(DM42+DM43)>0,DM38+DM39+DM40+DM41-(DM42+DM43),DM41)","v":105602},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EH38+EH39+EH40-(EH42+EH43)>0,EH38+EH39+EH40+EH41-(EH42+EH43),EH41)","v":15515},{"$f":"IF(EI38+EI39+EI40-(EI42+EI43)>0,EI38+EI39+EI40+EI41-(EI42+EI43),EI41)","v":11023},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FA38+FA39+FA40-(FA42+FA43)>0,FA38+FA39+FA40+FA41-(FA42+FA43),FA41)","v":105602},null,null,null,null,null,null,null,null,null,{"$f":"IF(FK38+FK39+FK40-(FK42+FK43)>0,FK38+FK39+FK40+FK41-(FK42+FK43),FK41)","v":188665},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FV38+FV39+FV40-(FV42+FV43)>0,FV38+FV39+FV40+FV41-(FV42+FV43),FV41)","v":62952},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GW38+GW39+GW40-(GW42+GW43)>0,GW38+GW39+GW40+GW41-(GW42+GW43),GW41)","v":62952},null,{"$f":"IF(GY38+GY39+GY40-(GY42+GY43)>0,GY38+GY39+GY40+GY41-(GY42+GY43),GY41)","v":0},null,null,null,null,null,{"$f":"IF(HE38+HE39+HE40-(HE42+HE43)>0,HE38+HE39+HE40+HE41-(HE42+HE43),HE41)","v":490000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IO38+IO39+IO40-(IO42+IO43)>0,IO38+IO39+IO40+IO41-(IO42+IO43),IO41)","v":0},null,{"$f":"IF(IQ38+IQ39+IQ40-(IQ42+IQ43)>0,IQ38+IQ39+IQ40+IQ41-(IQ42+IQ43),IQ41)","v":104753},null,null,228329,null,null,null,null,null,null,null,{"$f":"IF(JB38+JB39+JB40-(JB42+JB43)>0,JB38+JB39+JB40+JB41-(JB42+JB43),JB41)","v":62952},null,null,null,null,null,null,24423,null,null,null,{"$f":"IF(JM38+JM39+JM40-(JM42+JM43)>0,JM38+JM39+JM40+JM41-(JM42+JM43),JM41)","v":47622},null,null,null,null,null,"a) If (FPS8 + FPS9 minus (FPS12 + FPS13)) is positive, then FPS16 equals (FPS8 + FPS9 minus (FPS12 + FPS13) + FPS10 + FPS11)\nb) if (FPS8 + FPS9 minus (FPS12 + FPS13)) is negative or zero, then if FPS10 + FPS11 > 0, FPS16 = FPS10 + FPS11 else FPS16 must be zero or absent","SA Monetary value (2dp) >= 0.00"]
[16,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A45)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A45)),\"\")","v":""},"FPS16.1","transition profit or loss"]
[17,"","FPS16.2","Overlap relief"]
[18,"","FPS16.3","Spread of transition profit treated as arising",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1775,null,null,null,null,null,null,2885,null,15682]
[19,"","FPS16.4","Loss brought forward from earlier years  set off against transition profit"]
[20,"","FPS17","Losses brought forward from last year used this year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,247,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10152,null,null,null,null,null,null,null,null,null,null,10152,null,null,10152,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2805,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10152,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to FPS16","SA Monetary value (2dp) > 0.00"]
[21,"","FPS18","Taxable profit after losses brought forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BB44-BB49)","v":0},{"$f":"MAX(0,BC44-BC49)","v":62952},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CB44-CB48-CB49)","v":58425},{"$f":"MAX(0,CC44-CC48-CC49)","v":269988},{"$f":"MAX(0,CD44-CD48-CD49)","v":5446},null,null,null,null,{"$f":"MAX(0,CI44-CI48-CI49)","v":120817},null,{"$f":"MAX(0,CK44-CK49)","v":30200},null,null,null,null,{"$f":"MAX(0,CP44-CP49)","v":62583},null,null,null,null,null,null,null,null,{"$f":"MAX(0,CY44-CY49)","v":95450},{"$f":"MAX(0,CZ44-CZ49)","v":188665},{"$f":"MAX(0,DA44-DA49)","v":188665},null,null,null,null,null,null,0,null,{"$f":"MAX(0,DJ44-DJ49)","v":95450},null,null,{"$f":"MAX(0,DM44-DM49)","v":95450},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EH44-EH49)","v":12710},{"$f":"MAX(0,EI44-EI49)","v":11023},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FA44-FA49)","v":95450},null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FK44-FK49)","v":188665},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FV44-FV49)","v":62952},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GW44-GW49)","v":62952},null,{"$f":"MAX(0,GY44-GY49)","v":0},null,null,null,null,null,{"$f":"MAX(0,HE44-HE49)","v":490000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO44-IO49)","v":0},null,{"$f":"MAX(0,IQ44-IQ49)","v":104753},null,null,{"$f":"MAX(0,IT44-IT49)","v":228329},null,null,null,null,null,null,null,{"$f":"MAX(0,JB44-JB49)","v":62952},null,null,null,null,null,null,{"$f":"MAX(0,JI44-JI49)","v":24423},null,null,null,{"$f":"MAX(0,JM44-JM49)","v":47622},null,null,null,null,null,"Equal to FPS16 minus FPS17","SA Monetary value (2dp) >= 0.00"]
[22,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A51)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A51)),\"\")","v":""},"FPS19","Add amounts not included in the partnership accounts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1126,null,null,null,null,null,null,null,null,null,null,1126,null,null,1126,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1126,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[23,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A52)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A52)),\"\")","v":""},"FPS20","Total taxable profits from this business",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BB50+BB51","v":0},{"$f":"BC50+BC51","v":62952},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CB50+CB51","v":58425},{"$f":"CC50+CC51","v":269988},{"$f":"CD50+CD51","v":5446},null,null,null,null,{"$f":"CI50+CI51","v":120817},null,{"$f":"CK50+CK51","v":30200},null,null,null,null,{"$f":"CP50+CP51","v":62583},null,null,null,null,null,null,null,null,{"$f":"CY50+CY51","v":96576},{"$f":"CZ50+CZ51","v":188665},{"$f":"DA50+DA51","v":188665},null,null,null,null,null,null,0,null,{"$f":"DJ50+DJ51","v":96576},null,null,{"$f":"DM50+DM51","v":96576},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EH50+EH51","v":12710},{"$f":"EI50+EI51","v":11023},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FA50+FA51","v":96576},null,null,null,null,null,null,null,null,null,{"$f":"FK50+FK51","v":188665},null,null,null,null,null,null,null,null,null,null,{"$f":"FV50+FV51","v":62952},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GW50+GW51","v":62952},null,{"$f":"GY50+GY51","v":0},null,null,null,null,null,{"$f":"HE50+HE51","v":490000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IO50+IO51","v":0},null,{"$f":"IQ50+IQ51","v":104753},null,null,228329,null,null,null,null,null,null,null,{"$f":"JB50+JB51","v":62952},null,null,null,null,null,null,24423,null,null,0,{"$f":"JM50+JM51","v":47622},null,null,null,null,null,"Equal to FPS18 + FPS19","SA Monetary value (2dp) >= 0.00"]
[24,"","FPS21","Allowable loss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(BB42+BB43)-(BB38+BB39+BB40))","v":3621},{"$f":"MAX(0,(BC42+BC43)-(BC38+BC39+BC40))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41049,null,2355,138352,null,null,{"$f":"MAX(0,(CK42+CK43)-(CK38+CK39+CK40))","v":0},null,null,null,null,{"$f":"MAX(0,(CP42+CP43)-(CP38+CP39+CP40))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(CY42+CY43)-(CY38+CY39+CY40))","v":0},{"$f":"MAX(0,(CZ42+CZ43)-(CZ38+CZ39+CZ40))","v":0},{"$f":"MAX(0,(DA42+DA43)-(DA38+DA39+DA40))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(DH42+DH43)-(DH38+DH39+DH40))","v":5995},null,{"$f":"MAX(0,(DJ42+DJ43)-(DJ38+DJ39+DJ40))","v":0},null,null,{"$f":"MAX(0,(DM42+DM43)-(DM38+DM39+DM40))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(EH42+EH43)-(EH38+EH39+EH40))","v":0},{"$f":"MAX(0,(EI42+EI43)-(EI38+EI39+EI40))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FA42+FA43)-(FA38+FA39+FA40))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FK42+FK43)-(FK38+FK39+FK40))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FV42+FV43)-(FV38+FV39+FV40))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(GW42+GW43)-(GW38+GW39+GW40))","v":0},null,{"$f":"MAX(0,(GY42+GY43)-(GY38+GY39+GY40))","v":53000},null,null,null,null,null,{"$f":"MAX(0,(HE42+HE43)-(HE38+HE39+HE40))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(IO42+IO43)-(IO38+IO39+IO40))","v":70250},null,{"$f":"MAX(0,(IQ42+IQ43)-(IQ38+IQ39+IQ40))","v":0},null,null,0,null,null,null,null,null,null,null,{"$f":"MAX(0,(JB42+JB43)-(JB38+JB39+JB40))","v":0},null,null,null,null,null,null,0,null,null,1,{"$f":"MAX(0,(JM42+JM43)-(JM38+JM39+JM40))","v":0},null,null,null,null,null,"a) If (FPS8 + FPS9 minus (FPS12 + FPS13)) is negative, then FPS21 equals the positive equivalent of that sum.\nb) if (FPS8 + FPS9 minus (FPS12 + FPS13))is greater than or equal to zero, then FPS21 = zero or absent\nc) Cannot be negative","SA Monetary value (2dp) >= 0.00"]
[25,"","FPS22","Loss offset against other income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3621,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41049,null,null,50000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to FPS21\nIf FPS5 = 'Y' then FPS22 must be zero or absent\n","SA Monetary value (2dp) > 0.00"]
[26,"","FPS23","Loss to carry back",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to FPS21 minus FPS22\n","SA Monetary value (2dp) > 0.00"]
[27,"","FPS24","Loss to carry forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17626,767060,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31263,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20616,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,950,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[28,"","FPS25",{"$f":"\"If your total profits for \"&tax_year&\" are less than \"&DOLLAR(NIC2_SPT,0)&\" and you choose to pay Class 2 NICs voluntarily, put 'X' in the box\"","v":"If your total profits for 2024-25 are less than £6,725 and you choose to pay Class 2 NICs voluntarily, put 'X' in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,"N",null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[29,"","FPS26","If you are excepted from paying Class 4 NICs, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,"Y",null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"Y",null,null,null,"Y",null,null,null,null,null,null,"\"yes\""]
[30,"","FPS27","adjustment to Class 4 NIC profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18997,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8269,8269,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8269,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If FPS26 is 'Y', FPS27 must be zero or absent","SA Monetary value (2dp) > 0.00"]
[31,"","FPS28","UK untaxed savings income share",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,426,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2160,2109,null,null,null,null,868,43,null,null,null,null,null,null,331,null,null,null,null,null,null,null,null,1265,21569,21569,null,null,null,null,null,null,null,null,1265,null,null,1265,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,854,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1265,null,null,null,null,null,null,null,null,null,21569,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,855,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5319,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,null,7,14,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[32,"","FPS29","UK untaxed savings adjustment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-4314,-4314,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-4314,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[33,"","FPS30","adjusted UK savings income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BB60+BB61","v":426},{"$f":"BC60+BC61","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2160,2109,null,null,null,null,868,43,null,null,null,null,null,null,{"$f":"CP60+CP61","v":331},null,null,null,null,null,null,null,null,{"$f":"CY60+CY61","v":1265},{"$f":"CZ60+CZ61","v":17255},{"$f":"DA60+DA61","v":17255},null,null,null,null,null,null,{"$f":"DH60+DH61","v":0},null,{"$f":"DJ60+DJ61","v":1265},null,null,{"$f":"DM60+DM61","v":1265},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EH60+EH61","v":0},{"$f":"EI60+EI61","v":854},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FA60+FA61","v":1265},null,null,null,null,null,null,null,null,null,{"$f":"FK60+FK61","v":17255},null,null,null,null,null,null,null,null,null,null,{"$f":"FV60+FV61","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GW60+GW61","v":0},null,{"$f":"GY60+GY61","v":855},null,null,null,null,null,{"$f":"HE60+HE61","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IO60+IO61","v":0},null,{"$f":"IQ60+IQ61","v":0},null,null,5319,null,null,null,null,null,null,null,{"$f":"JB60+JB61","v":0},null,null,null,null,null,null,14,null,null,7,{"$f":"JM60+JM61","v":14},null,null,null,null,null,"Equal to FPS28 + FPS29","SA Monetary value (2dp) >= 0.00"]
[34,"","FPS31","foreign untaxed savings income share",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3036,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,245,1620,1620,null,null,null,null,null,null,null,null,245,null,null,245,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,245,null,null,null,null,null,null,null,null,null,1620,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[35,"","FPS32","foreign untaxed savings adjustment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-324,-324,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-324,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[36,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A65)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A65)),\"\")","v":""},"FPS33","total foreign tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,null,null,null,null,null,null,null,null,null,24,null,null,24,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[37,"","FPS34","adjusted foreign savings income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BB63+BB64-BB65)","v":0},{"$f":"MAX(0,BC63+BC64-BC65)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CB63+CB64-CB65)","v":0},{"$f":"MAX(0,CC63+CC64-CC65)","v":3036},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CP63+CP64-CP65)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,CY63+CY64-CY65)","v":221},{"$f":"MAX(0,CZ63+CZ64-CZ65)","v":1296},{"$f":"MAX(0,DA63+DA64-DA65)","v":1296},null,null,null,null,null,null,{"$f":"MAX(0,DH63+DH64-DH65)","v":0},null,{"$f":"MAX(0,DJ63+DJ64-DJ65)","v":221},null,null,{"$f":"MAX(0,DM63+DM64-DM65)","v":221},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EH63+EH64-EH65)","v":0},{"$f":"MAX(0,EI63+EI64-EI65)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FA63+FA64-FA65)","v":221},null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FK63+FK64-FK65)","v":1296},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FV63+FV64-FV65)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GW63+GW64-GW65)","v":0},null,{"$f":"MAX(0,GY63+GY64-GY65)","v":0},null,null,null,null,null,{"$f":"MAX(0,HE63+HE64-HE65)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO63+IO64-IO65)","v":0},null,{"$f":"MAX(0,IQ63+IQ64-IQ65)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,JB63+JB64-JB65)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,JM63+JM64-JM65)","v":0},null,null,null,null,null,"Equal to FPS31 + FPS32 minus FPS33","SA Monetary value (2dp)"]
[38,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A67)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A67)),\"\")","v":""},"FPS34.1","Overlap relief used"]
[39,"","FPS35","total untaxed savings income ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BB62+BB66","v":426},{"$f":"BC62+BC66","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CB62+CB66","v":2160},{"$f":"CC62+CC66-CC67","v":5145},null,null,null,null,868,43,null,null,null,null,null,null,{"$f":"CP62+CP66","v":331},null,null,null,null,null,null,null,null,{"$f":"CY62+CY66","v":1486},{"$f":"CZ62+CZ66","v":18551},{"$f":"DA62+DA66","v":18551},null,null,null,null,null,null,{"$f":"DH62+DH66","v":0},null,{"$f":"DJ62+DJ66","v":1486},null,null,{"$f":"DM62+DM66","v":1486},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EH62+EH66","v":0},{"$f":"EI62+EI66","v":854},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FA62+FA66","v":1486},null,null,null,null,null,null,null,null,null,{"$f":"FK62+FK66","v":18551},null,null,null,null,null,null,null,null,null,null,{"$f":"FV62+FV66","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GW62+GW66","v":0},null,{"$f":"GY62+GY66","v":855},null,null,null,null,null,{"$f":"HE62+HE66","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IO62+IO66","v":0},null,{"$f":"IQ62+IQ66","v":0},null,null,{"$f":"IT62+IT66","v":5319},null,null,null,null,null,null,null,{"$f":"JB62+JB66","v":0},null,null,null,null,null,null,{"$f":"JI62+JI66","v":14},null,null,{"$f":"JL62+JL66","v":7},{"$f":"JM62+JM66","v":14},null,null,null,null,null,"Equal to FPS30 + FPS34","SA Monetary value (2dp) >= 0.00"]
[40,"","FPS36","Share of profit or loss from UK land & property",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6421,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,989,9551,9498,null,11367,18970,2221,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,-6400,0,0,null,null,null,null,null,null,0,null,-6400,null,null,-6400,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5500,-5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-6400,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,-3000,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,106,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,269,null,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[41,"","FPS37","Adjustment to UK property income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,0,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[42,"","FPS38","UK Land & Property - Loss Brought Forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,365,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7000,9498,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to FPS36 + FPS37 where that sum is positive","SA Monetary value (2dp) > 0.00"]
[43,"","FPS39",{"$f":"\"Loss set off against \"&tax_year&\" total income\"","v":"Loss set off against 2024-25 total income"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6400,null,null,null,null,null,null,null,null,null,null,6400,null,null,6400,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6400,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,190000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If the sum of FPS36 + FPS37 is negative, FPS39 is less than or equal to the positive equivalent of that sum. \n","SA Monetary value (2dp) > 0.00"]
[44,"","FPS40","UK Land & Property - Loss Carried Forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59490,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,106,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[45,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A74)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A74)),\"\")","v":""},"FPS41","Taxable profit after losses (UK land and property)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BB69+BB70-BB71)","v":6056},{"$f":"MAX(0,BC69+BC70-BC71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CB69+CB70-CB71)","v":0},{"$f":"MAX(0,CC69+CC70-CC71)","v":989},{"$f":"MAX(0,CD69+CD70-CD71)","v":2551},{"$f":"MAX(0,CE69+CE70-CE71)","v":0},null,{"$f":"MAX(0,CG69+CG70-CG71)","v":11367},{"$f":"MAX(0,CH69+CH70-CH71)","v":18970},2221,null,{"$f":"MAX(0,CK69+CK70-CK71)","v":0},null,null,null,null,{"$f":"MAX(0,CP69+CP70-CP71)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,CY69+CY70-CY71)","v":0},{"$f":"MAX(0,CZ69+CZ70-CZ71)","v":0},{"$f":"MAX(0,DA69+DA70-DA71)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,DH69+DH70-DH71)","v":0},null,{"$f":"MAX(0,DJ69+DJ70-DJ71)","v":0},null,null,{"$f":"MAX(0,DM69+DM70-DM71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EH69+EH70-EH71)","v":0},{"$f":"MAX(0,EI69+EI70-EI71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FA69+FA70-FA71)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FK69+FK70-FK71)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FV69+FV70-FV71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GW69+GW70-GW71)","v":0},null,{"$f":"MAX(0,GY69+GY70-GY71)","v":0},null,null,null,null,null,{"$f":"MAX(0,HE69+HE70-HE71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO69+IO70-IO71)","v":0},null,{"$f":"MAX(0,IQ69+IQ70-IQ71)","v":106},null,null,{"$f":"MAX(0,IT69+IT70-IT71)","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,JB69+JB70-JB71)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,JI69+JI70-JI71)","v":0},null,null,{"$f":"MAX(0,JL69+JL70-JL71)","v":269},{"$f":"MAX(0,JM69+JM70-JM71)","v":0},null,null,null,null,null,"a) If (FPS36 + FPS37 minus FPS38) is positive or zero FPS41 equals that sum.\nb) If (FPS36 + FPS37 minus FPS38) is negative FPS41 equals zero.","SA Monetary value (2dp) >= 0.00"]
[46,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A75)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A75)),\"\")","v":""},"FPS41.1","Relief for residential finance costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4684]
[47,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A76)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A76)),\"\")","v":""},"FPS41.2","Unused reflief for finance costs brought forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[48,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A77)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A77)),\"\")","v":""},"FPSAF1","Allowable finance costs"]
[49,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A78)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A78)),\"\")","v":""},"FPS42","Share of FHL profit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,627,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5837,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2126,null,null,null,null,null,null,null,null,null,null,2126,null,null,2126,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2126,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[50,"","FPS43","Adjustments to FHL profit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Can be negative","SA Monetary value (2dp)"]
[51,"","FPS44","Taxable FHL profit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BB78+BB79)","v":627},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CD78+CD79)","v":5837},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CY78+CY79)","v":2126},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,DJ78+DJ79)","v":2126},null,null,{"$f":"MAX(0,DM78+DM79)","v":2126},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FA78+FA79)","v":2126},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If FPS42 or FPS43 present, \nif FPS42 + FPS43 is greater than zero FPS44 must equal FPS42 + FPS43 \nelse FPS44 must equal zero.\nCannot be negative.","SA Monetary value (2dp) >= 0.00"]
[52,"","FPS45","Other Untaxed UK Income - Allocated income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2035,null,null,58166,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16570,13625,13625,null,null,null,null,null,null,null,null,16570,null,null,16570,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1589,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16570,null,null,null,null,null,null,null,null,null,13625,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1589,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[53,"","FPS46","Other Untaxed UK Income - Adjustment to income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-2725,-2725,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-2725,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[54,"","FPS47","Other Untaxed UK Income - Loss Brought Forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9225,1122,1122,null,null,null,null,null,null,null,null,9225,null,null,9225,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9225,null,null,null,null,null,null,null,null,null,1122,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to FPS45 + FPS46","Monetary value (2dp) >= 0.00"]
[55,"","FPS48","Taxable profit after adjustment and losses (other untaxed UK income)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2035,null,null,58166,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CY81+CY82-CY83)","v":7345},{"$f":"MAX(0,CZ81+CZ82-CZ83)","v":9778},{"$f":"MAX(0,DA81+DA82-DA83)","v":9778},null,null,null,null,null,null,null,null,{"$f":"MAX(0,DJ81+DJ82-DJ83)","v":7345},null,null,{"$f":"MAX(0,DM81+DM82-DM83)","v":7345},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EI81+EI82-EI83)","v":1569},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FA81+FA82-FA83)","v":7345},null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FK81+FK82-FK83)","v":9778},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GY81+GY82-GY83)","v":1569},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to FPS45 + FPS46 minus FPS47","SA Monetary value (2dp) >= 0.00"]
[56,"","FPS49","Other  Untaxed UK Income - Allocated Loss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[57,"","FPS50","Adjustment to Loss For Other Untaxed UK Income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[58,"","FPS51","Other Untaxed UK Income - Loss Carried Forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[59,"","FPS52","Allocated income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6791,6791,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9861,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6791,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9862,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[60,"","FPS53","Offshore Funds Income Adjustment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-1359,-1359,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-1359,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[61,"","FPS54","Total Foreign Tax Deducted If Tax Credit Relief Not Claimed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,671,671,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,671,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[62,"","FPS55","Taxable profit after adjustments (offshore funds)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BB88+BB89-BB90)","v":0},{"$f":"MAX(0,BC88+BC89-BC90)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CB88+CB89-CB90)","v":0},{"$f":"MAX(0,CC88+CC89-CC90)","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,CK88+CK89-CK90)","v":0},null,null,null,null,{"$f":"MAX(0,CP88+CP89-CP90)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,CY88+CY89-CY90)","v":0},{"$f":"MAX(0,CZ88+CZ89-CZ90)","v":4761},{"$f":"MAX(0,DA88+DA89-DA90)","v":4761},null,null,null,null,null,null,{"$f":"MAX(0,DH88+DH89-DH90)","v":0},null,{"$f":"MAX(0,DJ88+DJ89-DJ90)","v":0},null,null,{"$f":"MAX(0,DM88+DM89-DM90)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EH88+EH89-EH90)","v":0},{"$f":"MAX(0,EI88+EI89-EI90)","v":9861},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FA88+FA89-FA90)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FK88+FK89-FK90)","v":4761},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FV88+FV89-FV90)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GW88+GW89-GW90)","v":0},null,{"$f":"MAX(0,GY88+GY89-GY90)","v":9862},null,null,null,null,null,{"$f":"MAX(0,HE88+HE89-HE90)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO88+IO89-IO90)","v":0},null,{"$f":"MAX(0,IQ88+IQ89-IQ90)","v":0},null,null,{"$f":"MAX(0,IT88+IT89-IT90)","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,JB88+JB89-JB90)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,JI88+JI89-JI90)","v":0},null,null,null,{"$f":"MAX(0,JM88+JM89-JM90)","v":0},null,null,null,null,null,"Equal to FPS52 + FPS53 minus FPS54","SA Monetary value (2dp) >= 0.00"]
[63,"","FPS56","Other Untaxed Foreign Income - Allocated Profit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1421,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10640,10640,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10640,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[64,"","FPS57","Adjustment to Income For Other Untaxed Foreign Income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-2128,-2128,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-2128,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[65,"","FPS58","Loss brought forward from earlier years  set off against income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to FPS56 + FPS57","SA Monetary value (2dp) > 0.00"]
[66,"","FPS59","Total Foreign Tax Deducted If Tax Credit Relief Not Claimed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,142,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1064,1064,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1064,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[67,"","FPS60","Taxable profit after adjustments and losses (other untaxed foreign income)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BB92+BB93-(BB94+BB95))","v":1279},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CZ92+CZ93-(CZ94+CZ95))","v":7448},{"$f":"MAX(0,DA92+DA93-(DA94+DA95))","v":7448},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FK92+FK93-(FK94+FK95))","v":7448},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO92+IO93-(IO94+IO95))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If (FPS56 + FPS57) minus (FPS58 + FPS59) is greater than or equal to zero then FPS60 equals that sum.\nb) If (FPS56 + FPS57) minus (FPS58 + FPS59) is negative then FPS60 equals zero.","SA Monetary value (2dp) >= 0.00"]
[68,"","FPS61","Other Untaxed Foreign Income - Allocated Loss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[69,"","FPS62","Adjustment to Loss For Other Untaxed Foreign Income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp)"]
[70,"","FPS63","Other Untaxed Foreign Income - Loss Carried Forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[71,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A100)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A100)),\"\")","v":""},"FPS63.1","Relief for residential finance costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,400,450,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,450]
[72,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A101)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A101)),\"\")","v":""},"FPS63.2","Unused reflief for finance costs brought forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50]
[73,"","FPSAF2","Allowable finance costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO98-IO99)","v":0}]
[74,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A103)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A103)),\"\")","v":""},"FPS64","Untaxed Income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[75,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A104)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A104)),\"\")","v":""},"FPS65","Unused overlap relief set against total untaxed income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[76,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A105)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A105)),\"\")","v":""},"FPS66","Unused overlap relief set against other income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[77,"","FPS67","Untaxed income from this business (other than that liable at 20%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BB74+BB80+BB84+BB91+BB96","v":7962},{"$f":"BC74+BC80+BC84+BC91+BC96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CB74+CB80+CB84+CB91+CB96","v":0},{"$f":"CC74+CC80+CC84+CC91+CC96","v":989},8388,{"$f":"CE74+CE80+CE84+CE91+CE96","v":2035},null,{"$f":"CG74+CG80+CG84+CG91+CG96","v":11367},{"$f":"CH74+CH80+CH84+CH91+CH96","v":77136},{"$f":"CI74+CI80+CI84+CI91+CI96","v":2221},null,{"$f":"CK74+CK80+CK84+CK91+CK96","v":0},null,null,null,null,{"$f":"CP74+CP80+CP84+CP91+CP96","v":0},null,null,null,null,null,null,null,null,{"$f":"CY74+CY80+CY84+CY91+CY96","v":9471},{"$f":"CZ74+CZ80+CZ84+CZ91+CZ96","v":21987},{"$f":"DA74+DA80+DA84+DA91+DA96","v":21987},null,null,null,null,null,null,{"$f":"DH74+DH80+DH84+DH91+DH96","v":0},null,{"$f":"DJ74+DJ80+DJ84+DJ91+DJ96","v":9471},null,null,{"$f":"DM74+DM80+DM84+DM91+DM96","v":9471},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EH74+EH80+EH84+EH91+EH96","v":0},{"$f":"EI74+EI80+EI84+EI91+EI96","v":11430},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FA74+FA80+FA84+FA91+FA96","v":9471},null,null,null,null,null,null,null,null,null,{"$f":"FK74+FK80+FK84+FK91+FK96","v":21987},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FV103-FV104)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GW74+GW80+GW84+GW91+GW96)","v":0},null,{"$f":"GY74+GY80+GY84+GY91+GY96","v":11431},null,null,null,null,null,{"$f":"MAX(0,HE74+HE80+HE84+HE91+HE96)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO103-IO104)","v":0},null,{"$f":"IQ74+IQ80+IQ84+IQ91+IQ96","v":106},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,JB103-JB104)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"JL74+JL80+JL84+JL91+JL96","v":269},null,null,null,null,null,null,"Equal to FPS41 + FPS44 + FPS48 + FPS55 + FPS60","SA Monetary value (2dp) >= 0.00"]
[78,"","FPS68","Dividend income - from boxes 14A and 22A on the Partnership Statement",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,748,390,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,562,165489,null,2,null,1069,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1365,1365,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1365,null,null,null,null,null,null,null,null,null,null,390,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,390,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11608,null,null,null,null,null,null,null,null,null,null,390,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[79,"","FPS69","Foreign tax deducted ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[80,"","FPS70","Total dividend income (box 68 minus box 69)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BB107-BB108)","v":748},{"$f":"MAX(0,BC107-BC108)","v":390},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CB107-CB108)","v":562},{"$f":"MAX(0,CC107-CC108)","v":165489},null,2,null,1069,null,null,null,{"$f":"MAX(0,CK107-CK108)","v":0},null,null,null,null,{"$f":"MAX(0,CP107-CP108)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CZ107-CZ108)","v":1365},{"$f":"MAX(0,DA107-DA108)","v":1365},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FK107-FK108)","v":1365},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FV107-FV108)","v":390},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GW107-GW108)","v":390},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11608,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,JB107-JB108)","v":390},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to FPS68 minus FPS69","SA Monetary value (2dp) >= 0.00"]
[81,"","FPS71","Share of Taxed income (income taxed at 20%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1256,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,null,null,13957,141,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5462,5462,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5462,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[82,"","FPS72","Foreign Tax Deducted ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,547,547,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,547,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[83,"","FPS73","Taxed income (taxed at 20%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BB110-BB111)","v":1256},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,null,null,13957,141,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CZ110-CZ111)","v":4915},{"$f":"MAX(0,DA110-DA111)","v":4915},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FK110-FK111)","v":4915},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to FPS71 minus FPS72","SA Monetary value (2dp) >= 0.00"]
[84,"","FPS74","Share of other taxed income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,216,216,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,216,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[85,"","FPS75","Share of income tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,182,182,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,182,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[86,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A115)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A115)),\"\")","v":""},"FPS76","Share of taxed and untaxed income (other than liable at 10% and 20%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BB52+BB106+BB113-BB114)","v":8174},{"$f":"MAX(0,BC52+BC106+BC113-BC114)","v":62952},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CB52+CB106+CB113-CB114)","v":58425},{"$f":"MAX(0,CC52+CC106+CC113-CC114)","v":270977},{"$f":"MAX(0,CD52+CD106+CD113-CD114)","v":13834},{"$f":"MAX(0,CE52+CE106+CE113-CE114)","v":2035},null,{"$f":"MAX(0,CG52+CG106+CG113-CG114)","v":11367},{"$f":"MAX(0,CH52+CH106+CH113-CH114)","v":77136},{"$f":"MAX(0,CI52+CI106+CI113-CI114)","v":123038},null,{"$f":"MAX(0,CK52+CK106+CK113-CK114)","v":30200},null,null,null,null,{"$f":"MAX(0,CP52+CP106+CP113-CP114)","v":62583},null,null,null,null,null,null,null,null,{"$f":"MAX(0,CY52+CY106+CY113-CY114)","v":106047},{"$f":"MAX(0,CZ52+CZ106+CZ113-CZ114)","v":210686},{"$f":"MAX(0,DA52+DA106+DA113-DA114)","v":210686},null,null,null,null,null,null,{"$f":"MAX(0,DH52+DH106+DH113-DH114)","v":0},null,{"$f":"MAX(0,DJ52+DJ106+DJ113-DJ114)","v":106047},null,null,{"$f":"MAX(0,DM52+DM106+DM113-DM114)","v":106047},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EH52+EH106+EH113-EH114)","v":12710},{"$f":"MAX(0,EI52+EI106+EI113-EI114)","v":22453},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FA52+FA106+FA113-FA114)","v":106047},null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FK52+FK106+FK113-FK114)","v":210686},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FV52+FV106+FV113-FV114)","v":62952},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GW52+GW106+GW113-GW114)","v":62952},null,{"$f":"MAX(0,GY52+GY106+GY113-GY114)","v":11431},null,null,null,null,null,{"$f":"MAX(0,HE52+HE106+HE113-HE114)","v":490000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO52+IO106+IO113-IO114)","v":0},null,{"$f":"MAX(0,IQ52+IQ106+IQ113-IQ114)","v":104859},null,null,{"$f":"MAX(0,IT52+IT106+IT113-IT114)","v":228329},null,null,null,null,null,null,null,{"$f":"MAX(0,JB52+JB106+JB113-JB114)","v":62952},null,null,null,null,null,null,{"$f":"MAX(0,JI52+JI106+JI113-JI114)","v":24423},null,null,{"$f":"MAX(0,JL52+JL106+JL113-JL114)","v":269},{"$f":"MAX(0,JM52+JM106+JM113-JM114)","v":47622},null,null,null,null,null,"Equal to FPS20 + FPS67 + FPS74 minus FPS75","SA Monetary value (2dp) >= 0.00"]
[87,"","FPS77","Share of income tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,252,219,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2792,29,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11245,11245,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11245,null,null,null,null,null,null,null,null,null,null,219,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,219,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,219,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[88,"","FPS78","Share of /CIS25 deductions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8670,8670,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8670,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[89,"","FPS79","Share of tax deducted from trading income (not /CIS25)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1267,null,null,null,null,null,null,null,null,null,null,1267,null,null,1267,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1267,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[90,{"$f":"IF(PS_B_IND>1,IF(HLOOKUP(PS_B_IND-1,FPS_RANGE,A119)=\"\",\"\",HLOOKUP(PS_B_IND-1,FPS_RANGE,A119)),\"\")","v":""},"FPS80","Share of total tax taken off (boxes 77 to 79)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BB116+BB117+BB118","v":252},{"$f":"BC116+BC117+BC118","v":219},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2792,29,null,null,null,null,null,null,{"$f":"CP116+CP117+CP118","v":0},null,null,null,null,null,null,null,null,{"$f":"CY116+CY117+CY118","v":1267},{"$f":"CZ116+CZ117+CZ118","v":19915},{"$f":"DA116+DA117+DA118","v":19915},null,null,null,null,null,null,null,null,{"$f":"DJ116+DJ117+DJ118","v":1267},null,null,{"$f":"DM116+DM117+DM118","v":1267},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FA116+FA117+FA118","v":1267},null,null,null,null,null,null,null,null,null,{"$f":"FK116+FK117+FK118","v":19915},null,null,null,null,null,null,null,null,null,null,{"$f":"FV116+FV117+FV118","v":219},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GW116+GW117+GW118","v":219},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"JB116+JB117+JB118","v":219},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Equal to FPS77 + FPS78 + FPS79","SA Monetary value (2dp) > 0.00"]

{"sheet":"C5","index":14,"n_rows":75,"n_cols":280,"rows_kept":75,"cut":false,"hidden":true,"merged":[]}
["row",{"$f":"\"selected \"&PRO_IND-1","v":"selected 251"},"PRO",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation","Type"]
[2,{"$f":"IF(PRO_IND>1,IF(HLOOKUP(PRO_IND-1,PRO_RANGE,A2)=\"\",\"\",HLOOKUP(PRO_IND-1,PRO_RANGE,A2)),\"\")","v":26},"PRO1","How many properties do you rent out",5,1,null,null,null,null,null,null,1,null,1,null,1,null,null,null,1,null,null,null,null,1,1,null,1,null,null,null,null,null,null,null,null,null,null,null,1,null,1,null,8,null,null,null,4,null,4,4,null,null,null,1,null,null,1,null,null,null,1,null,null,null,null,null,null,null,null,1,null,1,null,4,null,null,null,4,4,1,null,null,null,1,4,null,null,null,null,10,null,null,4,6,6,1,null,5,null,null,null,4,4,1,4,null,null,null,null,null,5,null,null,5,4,null,null,null,null,4,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,3,null,null,null,1,null,null,null,null,null,null,6,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,4,4,1,null,6,null,null,null,null,null,null,3,3,6,null,null,6,null,null,null,null,null,null,null,null,null,null,null,null,6,4,null,null,null,5,null,2,null,1,1,null,null,null,null,null,null,null,null,null,null,null,3,null,null,null,null,null,null,7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,null,null,2,87,26,2,1,null,3,null,null,null,null,null,null,null,2,2,2,null,5,1,null,null,null,null,2,null,null,"Integer value greater > 0"]
[3,{"$f":"IF(PRO_IND>1,IF(HLOOKUP(PRO_IND-1,PRO_RANGE,A3)=\"\",\"\",HLOOKUP(PRO_IND-1,PRO_RANGE,A3)),\"\")","v":""},"PRO2","Property income ceased in year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[4,{"$f":"IF(PRO_IND>1,IF(HLOOKUP(PRO_IND-1,PRO_RANGE,A4)=\"\",\"\",HLOOKUP(PRO_IND-1,PRO_RANGE,A4)),\"\")","v":""},"PRO3","Property let jointly",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,"Y",null,null,"Y",null,"Y",null,null,null,null,null,null,null,null,"Y","Y",null,"Y","Y",null,null,null,null,null,null,null,"\"yes\""]
[5,{"$f":"IF(PRO_IND>1,IF(HLOOKUP(PRO_IND-1,PRO_RANGE,A5)=\"\",\"\",HLOOKUP(PRO_IND-1,PRO_RANGE,A5)),\"\")","v":""},"PRO4","Claiming Rent a Room relief",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[6,{"$f":"IF(PRO_IND>1,IF(HLOOKUP(PRO_IND-1,PRO_RANGE,A6)=\"\",\"\",HLOOKUP(PRO_IND-1,PRO_RANGE,A6)),\"\")","v":""},"PRO5","Income from furnished holiday lettings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16254,null,null,null,16254,null,null,null,null,null,null,16254,null,null,null,null,null,null,null,16254,null,null,10800,null,38247,null,null,null,null,null,9000,16254,null,null,null,null,null,38247,null,null,38247,16254,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10800,null,null,null,null,null,null,null,null,7000,7000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16254,null,null,null,38247,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10800,null,null,null,null,null,null,47890,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3500,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[7,{"$f":"IF(PRO_IND>1,IF(HLOOKUP(PRO_IND-1,PRO_RANGE,A7)=\"\",\"\",HLOOKUP(PRO_IND-1,PRO_RANGE,A7)),\"\")","v":""},"PRO5.1","Property income allowance ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a)If present, must be less than or equal to £1000 (Property allowance)\nb)If present, PRO6,PRO7,PRO8,PRO9,PRO10, PRO12 & PRO16 must be absent","SA Monetary value (2dp) > 0.00"]
[8,"","PRO5.2","If you've used traditional accounting rather than cash basis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,"Y",null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,"Y",null,null,null,null,"Y",null,null,null,null,null,null,"Y",null,null,null,null,null,"Y",null,null,"Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[9,"","PRO6","Rent rates insurances and ground rents etc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2960,null,null,null,2960,null,null,null,null,null,null,2960,null,null,null,null,null,null,null,2960,null,null,950,null,26542,null,null,null,null,null,null,2960,null,null,null,null,null,26542,null,null,26542,2960,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,900,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,950,null,null,null,null,null,null,null,null,900,900,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2960,null,null,null,26542,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2275,null,null,null,null,null,null,2275,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2750,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[10,"","PRO7","Finance charges including interest",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4521,null,null,null,4521,null,null,null,null,null,null,4521,null,null,null,null,null,null,null,3775,4555,4555,3000,null,null,null,null,null,null,null,4555,4521,null,null,null,null,null,null,null,null,null,4521,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1874,null,null,null,null,null,null,null,null,null,null,4555,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,4555,null,null,null,null,null,null,1874,1874,3805,null,null,4555,null,null,null,null,null,null,null,null,null,null,null,null,4555,4521,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3511,null,null,null,null,null,null,2798,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[11,"","PRO8","Legal and professional costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,364,null,null,null,364,null,null,null,null,null,null,364,null,null,null,null,null,null,null,364,2320,2320,250,null,9023,null,null,null,null,null,2000,364,null,null,null,null,null,9023,null,null,9023,364,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250,null,2320,null,null,null,null,null,null,null,null,2320,null,null,2320,null,null,null,null,null,null,null,null,null,null,null,null,2320,364,null,null,null,9023,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,275,null,null,null,null,null,null,275,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[12,"","PRO9","Other expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,null,null,27,null,null,null,null,null,null,27,null,null,null,null,null,null,null,27,null,null,325,null,null,null,null,null,null,null,320,27,null,null,null,null,null,null,null,null,null,27,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325,null,null,null,null,null,null,325,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[13,"","PRO10","Private use proportions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,370,null,null,null,370,null,null,null,null,null,null,370,null,null,null,null,null,null,null,370,1150,1150,null,null,null,null,null,null,null,null,1150,370,null,null,null,null,null,null,null,null,null,370,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,135,null,null,null,null,null,null,null,null,null,null,1150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1150,null,null,null,null,null,null,135,135,1150,null,null,1150,null,null,null,null,null,null,null,null,null,null,null,null,1150,370,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to PRO6 + PRO7 + PRO8 + PRO9","SA Monetary value (2dp) > 0.00"]
[14,"","PRO11","Balancing charges",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,567,null,null,null,367,null,null,null,null,null,null,567,null,null,null,null,null,null,null,567,null,null,null,null,null,null,null,null,null,null,null,567,null,null,null,null,null,null,null,null,null,567,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,567,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PRO5.1 must be less than or equal to the sum of PRO5 & PRO11","SA Monetary value (2dp) > 0.00"]
[15,{"$f":"IF(PRO_IND>1,IF(HLOOKUP(PRO_IND-1,PRO_RANGE,A15)=\"\",\"\",HLOOKUP(PRO_IND-1,PRO_RANGE,A15)),\"\")","v":""},"PRO11.1","Electric charge-point allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7799,null,null,null,null,null,null,null,null,null,null,null,null,null,null,146]
[16,"","PRO11.2","Zero-emission car allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,750]
[17,"","PRO12","Capital allowances",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1420,null,null,null,1420,null,null,null,null,null,null,1420,null,null,null,null,null,null,null,1420,null,null,1252,null,48014,null,null,null,null,null,null,1420,null,null,null,null,null,48014,null,null,48014,1420,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1252,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1420,null,null,null,48014,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2252,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[18,"","PRO13","Adjusted profit for the period",null,{"$f":"MAX(0,F6+F13+F14-(F9+F10+F11+F12+F17))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,M6+M13+M14-(M9+M10+M11+M12+M17))","v":0},null,{"$f":"MAX(0,O6+O13+O14-(O9+O10+O11+O12+O17))","v":0},null,{"$f":"MAX(0,Q6+Q13+Q14-(Q9+Q10+Q11+Q12+Q17))","v":0},null,null,{"$f":"MAX(0,T6+T13+T14-(T9+T10+T11+T12+T17))","v":0},{"$f":"MAX(0,U6+U13+U14-(U9+U10+U11+U12+U17))","v":0},null,null,null,null,null,{"$f":"MAX(0,AA6+AA13+AA14-(AA9+AA10+AA11+AA12+AA17))","v":0},null,{"$f":"MAX(0,AC6+AC13+AC14-(AC9+AC10+AC11+AC12+AC17))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"MAX(0,AW6+AW13+AW14-(AW9+AW10+AW11+AW12+AW17))","v":0},null,{"$f":"MAX(0,AY6+AY13+AY14-(AY9+AY10+AY11+AY12+AY17))","v":0},{"$f":"MAX(0,AZ6+AZ13+AZ14-(AZ9+AZ10+AZ11+AZ12+AZ17))","v":0},null,null,null,{"$f":"MAX(0,BD6+BD13+BD14-(BD9+BD10+BD11+BD12+BD17))","v":0},null,null,{"$f":"MAX(0,BG6+BG13+BG14-(BG9+BG10+BG11+BG12+BG17))","v":0},null,null,null,{"$f":"MAX(0,BK6+BK13+BK14-(BK9+BK10+BK11+BK12+BK17))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,BT6+BT13+BT14-(BT9+BT10+BT11+BT12+BT17))","v":0},null,{"$f":"MAX(0,BV6+BV13+BV14-(BV9+BV10+BV11+BV12+BV17))","v":0},null,{"$f":"MAX(0,BX6+BX13+BX14-(BX9+BX10+BX11+BX12+BX17))","v":7899},null,null,null,{"$f":"MAX(0,CB6+CB13+CB14-(CB9+CB10+CB11+CB12+CB15+CB17))","v":0},{"$f":"MAX(0,CC6+CC13+CC14-(CC9+CC10+CC11+CC12+CC17))","v":0},{"$f":"MAX(0,CD6+CD13+CD14-(CD9+CD10+CD11+CD12+CD17))","v":0},null,null,null,{"$f":"MAX(0,CH6+CH13+CH14-(CH9+CH10+CH11+CH12+CH17))","v":0},{"$f":"MAX(0,CI6+CI13+CI14-(CI9+CI10+CI11+CI12+CI17))","v":7899},null,null,null,null,null,null,null,{"$f":"MAX(0,CQ6+CQ13+CQ14-(CQ9+CQ10+CQ11+CQ12+CQ15+CQ16+CQ17))","v":7899},{"$f":"MAX(0,CR6+CR13+CR14-(CR9+CR10+CR11+CR12+CR17))","v":0},{"$f":"MAX(0,CS6+CS13+CS14-(CS9+CS10+CS11+CS12+CS17))","v":0},{"$f":"MAX(0,CT6+CT13+CT14-(CT9+CT10+CT11+CT12+CT17))","v":5023},null,{"$f":"MAX(0,CV6+CV13+CV14-(CV9+CV10+CV11+CV12+CV17))","v":0},null,null,null,{"$f":"MAX(0,CZ6+CZ13+CZ14-(CZ9+CZ10+CZ11+CZ12+CZ17))","v":0},{"$f":"MAX(0,DA6+DA13+DA14-(DA9+DA10+DA11+DA12+DA17))","v":0},{"$f":"MAX(0,DB6+DB13+DB14-(DB9+DB10+DB11+DB12+DB17))","v":3275},{"$f":"MAX(0,DC6+DC13+DC14-(DC9+DC10+DC11+DC12+DC17))","v":7899},null,null,null,null,null,{"$f":"MAX(0,DI6+DI13+DI14-(DI9+DI10+DI11+DI12+DI17))","v":0},null,null,{"$f":"MAX(0,DL6+DL13+DL14-(DL9+DL10+DL11+DL12+DL17))","v":0},{"$f":"MAX(0,DM6+DM13+DM14-(DM9+DM10+DM11+DM12+DM17))","v":7899},null,null,null,null,{"$f":"MAX(0,DR6+DR13+DR14-(DR9+DR10+DR11+DR12+DR17))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EJ6+EJ13+EJ14-(EJ9+EJ10+EJ11+EJ12+EJ17))","v":4361},null,null,null,{"$f":"MAX(0,EN6+EN13+EN14-(EN9+EN10+EN11+EN12+EN17))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,EU6+EU13+EU14-(EU9+EU10+EU11+EU12+EU17))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FF6+FF13+FF14-(FF9+FF10+FF11+FF12+FF17))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FT6+FT13+FT14-(FT9+FT10+FT11+FT12+FT17))","v":0},{"$f":"MAX(0,FU6+FU13+FU14-(FU9+FU10+FU11+FU12+FU17))","v":0},{"$f":"MAX(0,FV6+FV13+FV14-(FV9+FV10+FV11+FV12+FV17))","v":5023},null,{"$f":"MAX(0,FX6+FX13+FX14-(FX9+FX10+FX11+FX12+FX17))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,GE6+GE13+GE14-(GE9+GE10+GE11+GE12+GE17))","v":4361},{"$f":"MAX(0,GF6+GF13+GF14-(GF9+GF10+GF11+GF12+GF17))","v":4361},{"$f":"MAX(0,GG6+GG13+GG14-(GG9+GG10+GG11+GG12+GG15+GG16+GG17))","v":0},null,null,{"$f":"MAX(0,GJ6+GJ13+GJ14-(GJ9+GJ10+GJ11+GJ12+GJ17))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GW6+GW13+GW14-(GW9+GW10+GW11+GW12+GW17))","v":0},{"$f":"MAX(0,GX6+GX13+GX14-(GX9+GX10+GX11+GX12+GX17))","v":7899},null,null,null,{"$f":"MAX(0,HB6+HB13+HB14-(HB9+HB10+HB11+HB12+HB17))","v":0},null,{"$f":"MAX(0,HD6+HD13+HD14-(HD9+HD10+HD11+HD12+HD17))","v":0},null,{"$f":"MAX(0,HF6+HF13+HF14-(HF9+HF10+HF11+HF12+HF17))","v":0},{"$f":"MAX(0,HG6+HG13+HG14-(HG9+HG10+HG11+HG12+HG17))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HS6+HS13+HS14-(HS9+HS10+HS11+HS12+HS17))","v":2162},null,null,null,null,null,null,{"$f":"MAX(0,HZ6+HZ13+HZ14-(HZ9+HZ10+HZ11+HZ12+HZ17))","v":42217},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO6+IO13+IO14-(IO9+IO10+IO11+IO12+IO17))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,IX6+IX13+IX14-(IX9+IX10+IX11+IX12+IX17))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,JG6+JG13+JG14-(JG9+JG10+JG11+JG12+JG17))","v":20},null,null,null,0,0,null,null,null,null,{"$f":"MAX(0,JQ6+JQ13+JQ14-(JQ9+JQ10+JQ11+JQ12+JQ17))","v":0},null,"a) If PRO5 + PRO10 + PRO11 minus (PRO6 + PRO7 + PRO8 + PRO9 + PRO12) is positive or zero PRO13 equals that sum.\nb) Cannot be negative.","SA Monetary value (2dp) >= 0.00"]
[19,"","PRO14","furnished holiday lettings losses brought forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[20,"","PRO15","furnished holiday lettings taxable profit for year",null,{"$f":"MAX(0,F18-F19)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,M18-M19)","v":0},null,{"$f":"MAX(0,O18-O19)","v":0},null,{"$f":"MAX(0,Q18-Q19)","v":0},null,null,{"$f":"MAX(0,T18-T19)","v":0},{"$f":"MAX(0,U18-U19)","v":0},null,null,null,null,null,{"$f":"MAX(0,AA18-AA19)","v":0},null,{"$f":"MAX(0,AC18-AC19)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"MAX(0,AW18-AW19)","v":0},null,{"$f":"MAX(0,AY18-AY19)","v":0},{"$f":"MAX(0,AZ18-AZ19)","v":0},null,null,null,{"$f":"MAX(0,BD18-BD19)","v":0},null,null,{"$f":"MAX(0,BG18-BG19)","v":0},null,null,null,{"$f":"MAX(0,BK18-BK19)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,BT18-BT19)","v":0},null,{"$f":"MAX(0,BV18-BV19)","v":0},null,{"$f":"MAX(0,BX18-BX19)","v":7899},null,null,null,{"$f":"MAX(0,CB18-CB19)","v":0},{"$f":"MAX(0,CC18-CC19)","v":0},{"$f":"MAX(0,CD18-CD19)","v":0},null,null,null,{"$f":"MAX(0,CH18-CH19)","v":0},{"$f":"MAX(0,CI18-CI19)","v":7899},null,null,null,null,null,null,null,{"$f":"MAX(0,CQ18-CQ19)","v":7899},{"$f":"MAX(0,CR18-CR19)","v":0},{"$f":"MAX(0,CS18-CS19)","v":0},{"$f":"MAX(0,CT18-CT19)","v":5023},null,{"$f":"MAX(0,CV18-CV19)","v":0},null,null,null,{"$f":"MAX(0,CZ18-CZ19)","v":0},{"$f":"MAX(0,DA18-DA19)","v":0},{"$f":"MAX(0,DB18-DB19)","v":3275},{"$f":"MAX(0,DC18-DC19)","v":7899},null,null,null,null,null,{"$f":"MAX(0,DI18-DI19)","v":0},null,null,{"$f":"MAX(0,DL18-DL19)","v":0},{"$f":"MAX(0,DM18-DM19)","v":7899},null,null,null,null,{"$f":"MAX(0,DR18-DR19)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EJ18-EJ19)","v":4361},null,null,null,{"$f":"MAX(0,EN18-EN19)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,EU18-EU19)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FF18-FF19)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FT18-FT19)","v":0},{"$f":"MAX(0,FU18-FU19)","v":0},{"$f":"MAX(0,FV18-FV19)","v":5023},null,{"$f":"MAX(0,FX18-FX19)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,GE18-GE19)","v":4361},{"$f":"MAX(0,GF18-GF19)","v":4361},{"$f":"MAX(0,GG18-GG19)","v":0},null,null,{"$f":"MAX(0,GJ18-GJ19)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GW18-GW19)","v":0},{"$f":"MAX(0,GX18-GX19)","v":7899},null,null,null,{"$f":"MAX(0,HB18-HB19)","v":0},null,{"$f":"MAX(0,HD18-HD19)","v":0},null,{"$f":"MAX(0,HF18-HF19)","v":0},{"$f":"MAX(0,HG18-HG19)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HS18-HS19)","v":2162},null,null,null,null,null,null,{"$f":"MAX(0,HZ18-HZ19)","v":12217},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO18-IO19)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,IX18-IX19)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,JG18-JG19)","v":20},null,null,null,0,0,null,null,null,null,{"$f":"MAX(0,JQ18-JQ19)","v":0},null,"a) If PRO13 minus PRO14 is positive or zero PRO15 equals that sum.\nb) Cannot be negative.","SA Monetary value (2dp) >= 0.00"]
[21,"","PRO16","furnished holiday lettings loss for year",null,{"$f":"MAX(0,(F9+F10+F11+F12+F17)-(F6+F13+F14))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(M9+M10+M11+M12+M17)-(M6+M13+M14))","v":0},null,{"$f":"MAX(0,(O9+O10+O11+O12+O17)-(O6+O13+O14))","v":0},null,{"$f":"MAX(0,(Q9+Q10+Q11+Q12+Q17)-(Q6+Q13+Q14))","v":0},null,null,{"$f":"MAX(0,(T9+T10+T11+T12+T17)-(T6+T13+T14))","v":0},{"$f":"MAX(0,(U9+U10+U11+U12+U17)-(U6+U13+U14))","v":0},null,null,null,null,null,{"$f":"MAX(0,(AA9+AA10+AA11+AA12+AA17)-(AA6+AA13+AA14))","v":0},null,{"$f":"MAX(0,(AC9+AC10+AC11+AC12+AC17)-(AC6+AC13+AC14))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"MAX(0,(AW9+AW10+AW11+AW12+AW17)-(AW6+AW13+AW14))","v":0},null,{"$f":"MAX(0,(AY9+AY10+AY11+AY12+AY17)-(AY6+AY13+AY14))","v":0},{"$f":"MAX(0,(AZ9+AZ10+AZ11+AZ12+AZ17)-(AZ6+AZ13+AZ14))","v":0},null,null,null,{"$f":"MAX(0,(BD9+BD10+BD11+BD12+BD17)-(BD6+BD13+BD14))","v":0},null,null,{"$f":"MAX(0,(BG9+BG10+BG11+BG12+BG17)-(BG6+BG13+BG14))","v":0},null,null,null,{"$f":"MAX(0,(BK9+BK10+BK11+BK12+BK17)-(BK6+BK13+BK14))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(BT9+BT10+BT11+BT12+BT17)-(BT6+BT13+BT14))","v":0},null,{"$f":"MAX(0,(BV9+BV10+BV11+BV12+BV17)-(BV6+BV13+BV14))","v":0},null,{"$f":"MAX(0,(BX9+BX10+BX11+BX12+BX17)-(BX6+BX13+BX14))","v":0},{"$f":"MAX(0,(BY9+BY10+BY11+BY12+BY17)-(BY6+BY13+BY14))","v":0},{"$f":"MAX(0,(BZ9+BZ10+BZ11+BZ12+BZ17)-(BZ6+BZ13+BZ14))","v":0},{"$f":"MAX(0,(CA9+CA10+CA11+CA12+CA17)-(CA6+CA13+CA14))","v":0},{"$f":"MAX(0,(CB9+CB10+CB11+CB12+CB15+CB17)-(CB6+CB13+CB14))","v":100},{"$f":"MAX(0,(CC9+CC10+CC11+CC12+CC17)-(CC6+CC13+CC14))","v":0},{"$f":"MAX(0,(CD9+CD10+CD11+CD12+CD17)-(CD6+CD13+CD14))","v":0},null,null,null,{"$f":"MAX(0,(CH9+CH10+CH11+CH12+CH17)-(CH6+CH13+CH14))","v":0},{"$f":"MAX(0,(CI9+CI10+CI11+CI12+CI17)-(CI6+CI13+CI14))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,(CQ9+CQ10+CQ11+CQ12+CQ17)-(CQ6+CQ13+CQ14))","v":0},{"$f":"MAX(0,(CR9+CR10+CR11+CR12+CR17)-(CR6+CR13+CR14))","v":5725},{"$f":"MAX(0,(CS9+CS10+CS11+CS12+CS17)-(CS6+CS13+CS14))","v":5725},{"$f":"MAX(0,(CT9+CT10+CT11+CT12+CT17)-(CT6+CT13+CT14))","v":0},null,{"$f":"MAX(0,(CV9+CV10+CV11+CV12+CV17)-(CV6+CV13+CV14))","v":45332},null,null,null,{"$f":"MAX(0,(CZ9+CZ10+CZ11+CZ12+CZ17)-(CZ6+CZ13+CZ14))","v":0},{"$f":"MAX(0,(DA9+DA10+DA11+DA12+DA17)-(DA6+DA13+DA14))","v":0},{"$f":"MAX(0,(DB9+DB10+DB11+DB12+DB17)-(DB6+DB13+DB14))","v":0},{"$f":"MAX(0,(DC9+DC10+DC11+DC12+DC17)-(DC6+DC13+DC14))","v":0},null,null,null,null,null,{"$f":"MAX(0,(DI9+DI10+DI11+DI12+DI17)-(DI6+DI13+DI14))","v":45332},null,null,{"$f":"MAX(0,(DL9+DL10+DL11+DL12+DL17)-(DL6+DL13+DL14))","v":45332},{"$f":"MAX(0,(DM9+DM10+DM11+DM12+DM17)-(DM6+DM13+DM14))","v":0},null,null,null,null,{"$f":"MAX(0,(DR9+DR10+DR11+DR12+DR17)-(DR6+DR13+DR14))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(EJ9+EJ10+EJ11+EJ12+EJ17)-(EJ6+EJ13+EJ14))","v":0},null,null,null,{"$f":"MAX(0,(EN9+EN10+EN11+EN12+EN17)-(EN6+EN13+EN14))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(EU9+EU10+EU11+EU12+EU17)-(EU6+EU13+EU14))","v":5725},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FF9+FF10+FF11+FF12+FF17)-(FF6+FF13+FF14))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FT9+FT10+FT11+FT12+FT17)-(FT6+FT13+FT14))","v":0},{"$f":"MAX(0,(FU9+FU10+FU11+FU12+FU17)-(FU6+FU13+FU14))","v":0},{"$f":"MAX(0,(FV9+FV10+FV11+FV12+FV17)-(FV6+FV13+FV14))","v":0},null,{"$f":"MAX(0,(FX9+FX10+FX11+FX12+FX17)-(FX6+FX13+FX14))","v":5725},null,null,null,null,null,null,{"$f":"MAX(0,(GE9+GE10+GE11+GE12+GE17)-(GE6+GE13+GE14))","v":0},{"$f":"MAX(0,(GF9+GF10+GF11+GF12+GF17)-(GF6+GF13+GF14))","v":0},{"$f":"MAX(0,(GG9+GG10+GG11+GG12+GG15+GG16+GG17)-(GG6+GG13+GG14))","v":5725},null,null,{"$f":"MAX(0,(GJ9+GJ10+GJ11+GJ12+GJ17)-(GJ6+GJ13+GJ14))","v":5725},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(GW9+GW10+GW11+GW12+GW17)-(GW6+GW13+GW14))","v":5725},{"$f":"MAX(0,(GX9+GX10+GX11+GX12+GX17)-(GX6+GX13+GX14))","v":0},null,null,null,{"$f":"MAX(0,(HB9+HB10+HB11+HB12+HB17)-(HB6+HB13+HB14))","v":45332},null,{"$f":"MAX(0,(HD9+HD10+HD11+HD12+HD17)-(HD6+HD13+HD14))","v":0},null,{"$f":"MAX(0,(HF9+HF10+HF11+HF12+HF17)-(HF6+HF13+HF14))","v":0},{"$f":"MAX(0,(HG9+HG10+HG11+HG12+HG17)-(HG6+HG13+HG14))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(HS9+HS10+HS11+HS12+HS17)-(HS6+HS13+HS14))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(HZ9+HZ10+HZ11+HZ12+HZ17)-(HZ6+HZ13+HZ14))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(IO9+IO10+IO11+IO12+IO17)-(IO6+IO13+IO14))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(IX9+IX10+IX11+IX12+IX17)-(IX6+IX13+IX14))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(JG9+JG10+JG11+JG12+JG17)-(JG6+JG13+JG14))","v":0},null,null,null,0,0,null,null,null,null,{"$f":"MAX(0,(JQ9+JQ10+JQ11+JQ12+JQ17)-(JQ6+JQ13+JQ14))","v":0},null,"a) If PRO6 + PRO7 + PRO8 + PRO9 + PRO12 minus (PRO5 + PRO10 + PRO11) is positive or zero  equals that sum.\nb) Cannot be negative.\nc) If entries in any of PRO6,PRO7,PRO8,PRO9,PRO10, PRO12 & PRO16 then PRO5.1 must be absent","SA Monetary value (2dp) >= 0.00"]
[22,"","PRO17","furnished holiday lettings loss to carry forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CR21+CR19","v":5725},{"$f":"CS21+CS19","v":5725},null,null,{"$f":"CV21+CV19","v":45332},null,null,null,null,null,{"$f":"DB21+DB19","v":0},null,null,null,null,null,null,{"$f":"DI21+DI19","v":45332},null,null,{"$f":"DL21+DL19","v":45332},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EU21+EU19","v":5725},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FX21+FX19","v":5725},null,null,null,null,null,null,null,null,{"$f":"GG21+GG19","v":5725},null,null,{"$f":"GJ21+GJ19","v":5725},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GW21+GW19","v":5725},null,null,null,null,{"$f":"HB21+HB19","v":45332},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[23,"","PRO18","FHL in EEA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) Only one instance of PRO18 can be Y\nb) If absent, PRO5.2 & PRO20.2 must be the same value\n","\"yes\""]
[24,"","PRO19","Furnished lets period of grace election",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[25,"","PRO5","Income from furnished holiday lettings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5001,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5001,5001,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[26,"","PRO5.1","Property income allowance ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a)If present, must be less than or equal to £1000 (Property allowance)\nb)If present, PRO6,PRO7,PRO8,PRO9,PRO10, PRO12 & PRO16 must be absent","SA Monetary value (2dp) > 0.00"]
[27,"","PRO5.2","If you've used traditional accounting rather than cash basis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[28,"","PRO6","Rent rates insurances and ground rents etc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,522,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,522,522,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[29,"","PRO7","Finance charges including interest",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[30,"","PRO8","Legal and professional costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[31,"","PRO9","Other expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[32,"","PRO10","Private use proportions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,160,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,160,160,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to PRO6 + PRO7 + PRO8 + PRO9","SA Monetary value (2dp) > 0.00"]
[33,"","PRO11","Balancing charges",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PRO5.1 must be less than or equal to the sum of PRO5 & PRO11","SA Monetary value (2dp) > 0.00"]
[34,"","PRO11.1","Electric charge-point allowance"]
[35,"","PRO11.2","Zero-emission car allowance"]
[36,"","PRO12","Capital allowances",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[37,"","PRO13","Adjusted profit for the period",null,{"$f":"MAX(0,F25+F32+F33-(F28+F29+F30+F31+F36))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,M25+M32+M33-(M28+M29+M30+M31+M36))","v":0},null,{"$f":"MAX(0,O25+O32+O33-(O28+O29+O30+O31+O36))","v":0},null,{"$f":"MAX(0,Q25+Q32+Q33-(Q28+Q29+Q30+Q31+Q36))","v":0},null,null,{"$f":"MAX(0,T25+T32+T33-(T28+T29+T30+T31+T36))","v":0},{"$f":"MAX(0,U25+U32+U33-(U28+U29+U30+U31+U36))","v":0},null,null,null,null,null,{"$f":"MAX(0,AA25+AA32+AA33-(AA28+AA29+AA30+AA31+AA36))","v":0},null,{"$f":"MAX(0,AC25+AC32+AC33-(AC28+AC29+AC30+AC31+AC36))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"MAX(0,AW25+AW32+AW33-(AW28+AW29+AW30+AW31+AW36))","v":0},null,{"$f":"MAX(0,AY25+AY32+AY33-(AY28+AY29+AY30+AY31+AY36))","v":0},{"$f":"MAX(0,AZ25+AZ32+AZ33-(AZ28+AZ29+AZ30+AZ31+AZ36))","v":0},null,null,null,{"$f":"MAX(0,BD25+BD32+BD33-(BD28+BD29+BD30+BD31+BD36))","v":0},null,null,{"$f":"MAX(0,BG25+BG32+BG33-(BG28+BG29+BG30+BG31+BG36))","v":0},null,null,null,{"$f":"MAX(0,BK25+BK32+BK33-(BK28+BK29+BK30+BK31+BK36))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,BT25+BT32+BT33-(BT28+BT29+BT30+BT31+BT36))","v":0},null,{"$f":"MAX(0,BV25+BV32+BV33-(BV28+BV29+BV30+BV31+BV36))","v":0},null,{"$f":"MAX(0,BX25+BX32+BX33-(BX28+BX29+BX30+BX31+BX36))","v":0},null,null,null,null,{"$f":"MAX(0,CC25+CC32+CC33-(CC28+CC29+CC30+CC31+CC36))","v":0},{"$f":"MAX(0,CD25+CD32+CD33-(CD28+CD29+CD30+CD31+CD36))","v":0},null,null,null,{"$f":"MAX(0,CH25+CH32+CH33-(CH28+CH29+CH30+CH31+CH36))","v":0},{"$f":"MAX(0,CI25+CI32+CI33-(CI28+CI29+CI30+CI31+CI36))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,CQ25+CQ32+CQ33-(CQ28+CQ29+CQ30+CQ31+CQ36))","v":0},{"$f":"MAX(0,CR25+CR32+CR33-(CR28+CR29+CR30+CR31+CR36))","v":0},{"$f":"MAX(0,CS25+CS32+CS33-(CS28+CS29+CS30+CS31+CS36))","v":0},{"$f":"MAX(0,CT25+CT32+CT33-(CT28+CT29+CT30+CT31+CT36))","v":0},null,{"$f":"MAX(0,CV25+CV32+CV33-(CV28+CV29+CV30+CV31+CV36))","v":0},null,null,null,{"$f":"MAX(0,CZ25+CZ32+CZ33-(CZ28+CZ29+CZ30+CZ31+CZ36))","v":0},{"$f":"MAX(0,DA25+DA32+DA33-(DA28+DA29+DA30+DA31+DA36))","v":0},{"$f":"MAX(0,DB25+DB32+DB33-(DB28+DB29+DB30+DB31+DB36))","v":0},{"$f":"MAX(0,DC25+DC32+DC33-(DC28+DC29+DC30+DC31+DC36))","v":0},null,null,null,null,null,{"$f":"MAX(0,DI25+DI32+DI33-(DI28+DI29+DI30+DI31+DI36))","v":0},null,null,{"$f":"MAX(0,DL25+DL32+DL33-(DL28+DL29+DL30+DL31+DL36))","v":0},{"$f":"MAX(0,DM25+DM32+DM33-(DM28+DM29+DM30+DM31+DM36))","v":0},null,null,null,null,{"$f":"MAX(0,DR25+DR32+DR33-(DR28+DR29+DR30+DR31+DR36))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EJ25+EJ32+EJ33-(EJ28+EJ29+EJ30+EJ31+EJ36))","v":3639},null,null,null,{"$f":"MAX(0,EN25+EN32+EN33-(EN28+EN29+EN30+EN31+EN36))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,EU25+EU32+EU33-(EU28+EU29+EU30+EU31+EU36))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FF25+FF32+FF33-(FF28+FF29+FF30+FF31+FF36))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FT25+FT32+FT33-(FT28+FT29+FT30+FT31+FT36))","v":0},{"$f":"MAX(0,FU25+FU32+FU33-(FU28+FU29+FU30+FU31+FU36))","v":0},{"$f":"MAX(0,FV25+FV32+FV33-(FV28+FV29+FV30+FV31+FV36))","v":0},null,{"$f":"MAX(0,FX25+FX32+FX33-(FX28+FX29+FX30+FX31+FX36))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,GE25+GE32+GE33-(GE28+GE29+GE30+GE31+GE36))","v":3639},{"$f":"MAX(0,GF25+GF32+GF33-(GF28+GF29+GF30+GF31+GF36))","v":3639},{"$f":"MAX(0,GG25+GG32+GG33-(GG28+GG29+GG30+GG31+GG36))","v":0},null,null,{"$f":"MAX(0,GJ25+GJ32+GJ33-(GJ28+GJ29+GJ30+GJ31+GJ36))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GW25+GW32+GW33-(GW28+GW29+GW30+GW31+GW36))","v":0},{"$f":"MAX(0,GX25+GX32+GX33-(GX28+GX29+GX30+GX31+GX36))","v":0},null,null,null,{"$f":"MAX(0,HB25+HB32+HB33-(HB28+HB29+HB30+HB31+HB36))","v":0},null,{"$f":"MAX(0,HD25+HD32+HD33-(HD28+HD29+HD30+HD31+HD36))","v":0},null,{"$f":"MAX(0,HF25+HF32+HF33-(HF28+HF29+HF30+HF31+HF36))","v":0},{"$f":"MAX(0,HG25+HG32+HG33-(HG28+HG29+HG30+HG31+HG36))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HS25+HS32+HS33-(HS28+HS29+HS30+HS31+HS36))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,HZ25+HZ32+HZ33-(HZ28+HZ29+HZ30+HZ31+HZ36))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO25+IO32+IO33-(IO28+IO29+IO30+IO31+IO36))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,IX25+IX32+IX33-(IX28+IX29+IX30+IX31+IX36))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,JG25+JG32+JG33-(JG28+JG29+JG30+JG31+JG36))","v":0},null,null,null,0,0,null,null,null,null,{"$f":"MAX(0,JQ25+JQ32+JQ33-(JQ28+JQ29+JQ30+JQ31+JQ36))","v":0},null,"a) If PRO5 + PRO10 + PRO11 minus (PRO6 + PRO7 + PRO8 + PRO9 + PRO12) is positive or zero PRO13 equals that sum.\nb) Cannot be negative.","SA Monetary value (2dp) >= 0.00"]
[38,"","PRO14","furnished holiday lettings losses brought forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[39,"","PRO15","furnished holiday lettings taxable profit for year",null,{"$f":"MAX(0,F37-F38)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,M37-M38)","v":0},null,{"$f":"MAX(0,O37-O38)","v":0},null,{"$f":"MAX(0,Q37-Q38)","v":0},null,null,{"$f":"MAX(0,T37-T38)","v":0},{"$f":"MAX(0,U37-U38)","v":0},null,null,null,null,null,{"$f":"MAX(0,AA37-AA38)","v":0},null,{"$f":"MAX(0,AC37-AC38)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"MAX(0,AW37-AW38)","v":0},null,{"$f":"MAX(0,AY37-AY38)","v":0},{"$f":"MAX(0,AZ37-AZ38)","v":0},null,null,null,{"$f":"MAX(0,BD37-BD38)","v":0},null,null,{"$f":"MAX(0,BG37-BG38)","v":0},null,null,null,{"$f":"MAX(0,BK37-BK38)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,BT37-BT38)","v":0},null,{"$f":"MAX(0,BV37-BV38)","v":0},null,{"$f":"MAX(0,BX37-BX38)","v":0},null,null,null,null,{"$f":"MAX(0,CC37-CC38)","v":0},{"$f":"MAX(0,CD37-CD38)","v":0},null,null,null,{"$f":"MAX(0,CH37-CH38)","v":0},{"$f":"MAX(0,CI37-CI38)","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,CQ37-CQ38)","v":0},{"$f":"MAX(0,CR37-CR38)","v":0},{"$f":"MAX(0,CS37-CS38)","v":0},{"$f":"MAX(0,CT37-CT38)","v":0},null,{"$f":"MAX(0,CV37-CV38)","v":0},null,null,null,{"$f":"MAX(0,CZ37-CZ38)","v":0},{"$f":"MAX(0,DA37-DA38)","v":0},{"$f":"MAX(0,DB37-DB38)","v":0},{"$f":"MAX(0,DC37-DC38)","v":0},null,null,null,null,null,{"$f":"MAX(0,DI37-DI38)","v":0},null,null,{"$f":"MAX(0,DL37-DL38)","v":0},{"$f":"MAX(0,DM37-DM38)","v":0},null,null,null,null,{"$f":"MAX(0,DR37-DR38)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EJ37-EJ38)","v":3639},null,null,null,{"$f":"MAX(0,EN37-EN38)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,EU37-EU38)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FF37-FF38)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FT37-FT38)","v":0},{"$f":"MAX(0,FU37-FU38)","v":0},{"$f":"MAX(0,FV37-FV38)","v":0},null,{"$f":"MAX(0,FX37-FX38)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,GE37-GE38)","v":3639},{"$f":"MAX(0,GF37-GF38)","v":3639},{"$f":"MAX(0,GG37-GG38)","v":0},null,null,{"$f":"MAX(0,GJ37-GJ38)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GW37-GW38)","v":0},{"$f":"MAX(0,GX37-GX38)","v":0},null,null,null,{"$f":"MAX(0,HB37-HB38)","v":0},null,{"$f":"MAX(0,HD37-HD38)","v":0},null,{"$f":"MAX(0,HF37-HF38)","v":0},{"$f":"MAX(0,HG37-HG38)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HS37-HS38)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,HZ37-HZ38)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO37-IO38)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,IX37-IX38)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,JG37-JG38)","v":0},null,null,null,0,0,null,null,null,null,{"$f":"MAX(0,JQ37-JQ38)","v":0},null,"a) If PRO13 minus PRO14 is positive or zero PRO15 equals that sum.\nb) Cannot be negative.","SA Monetary value (2dp) >= 0.00"]
[40,"","PRO16","furnished holiday lettings loss for year",null,{"$f":"MAX(0,(F28+F29+F30+F31+F36)-(F25+F32+F33))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(M28+M29+M30+M31+M36)-(M25+M32+M33))","v":0},null,{"$f":"MAX(0,(O28+O29+O30+O31+O36)-(O25+O32+O33))","v":0},null,{"$f":"MAX(0,(Q28+Q29+Q30+Q31+Q36)-(Q25+Q32+Q33))","v":0},null,null,{"$f":"MAX(0,(T28+T29+T30+T31+T36)-(T25+T32+T33))","v":0},{"$f":"MAX(0,(U28+U29+U30+U31+U36)-(U25+U32+U33))","v":0},null,null,null,null,null,{"$f":"MAX(0,(AA28+AA29+AA30+AA31+AA36)-(AA25+AA32+AA33))","v":0},null,{"$f":"MAX(0,(AC28+AC29+AC30+AC31+AC36)-(AC25+AC32+AC33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"MAX(0,(AW28+AW29+AW30+AW31+AW36)-(AW25+AW32+AW33))","v":0},null,{"$f":"MAX(0,(AY28+AY29+AY30+AY31+AY36)-(AY25+AY32+AY33))","v":0},{"$f":"MAX(0,(AZ28+AZ29+AZ30+AZ31+AZ36)-(AZ25+AZ32+AZ33))","v":0},null,null,null,{"$f":"MAX(0,(BD28+BD29+BD30+BD31+BD36)-(BD25+BD32+BD33))","v":0},null,null,{"$f":"MAX(0,(BG28+BG29+BG30+BG31+BG36)-(BG25+BG32+BG33))","v":0},null,null,null,{"$f":"MAX(0,(BK28+BK29+BK30+BK31+BK36)-(BK25+BK32+BK33))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(BT28+BT29+BT30+BT31+BT36)-(BT25+BT32+BT33))","v":0},null,{"$f":"MAX(0,(BV28+BV29+BV30+BV31+BV36)-(BV25+BV32+BV33))","v":0},null,{"$f":"MAX(0,(BX28+BX29+BX30+BX31+BX36)-(BX25+BX32+BX33))","v":0},null,null,null,null,{"$f":"MAX(0,(CC28+CC29+CC30+CC31+CC36)-(CC25+CC32+CC33))","v":0},{"$f":"MAX(0,(CD28+CD29+CD30+CD31+CD36)-(CD25+CD32+CD33))","v":0},null,null,null,{"$f":"MAX(0,(CH28+CH29+CH30+CH31+CH36)-(CH25+CH32+CH33))","v":0},{"$f":"MAX(0,(CI28+CI29+CI30+CI31+CI36)-(CI25+CI32+CI33))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,(CQ28+CQ29+CQ30+CQ31+CQ36)-(CQ25+CQ32+CQ33))","v":0},{"$f":"MAX(0,(CR28+CR29+CR30+CR31+CR36)-(CR25+CR32+CR33))","v":0},{"$f":"MAX(0,(CS28+CS29+CS30+CS31+CS36)-(CS25+CS32+CS33))","v":0},{"$f":"MAX(0,(CT28+CT29+CT30+CT31+CT36)-(CT25+CT32+CT33))","v":0},null,{"$f":"MAX(0,(CV28+CV29+CV30+CV31+CV36)-(CV25+CV32+CV33))","v":0},null,null,null,{"$f":"MAX(0,(CZ28+CZ29+CZ30+CZ31+CZ36)-(CZ25+CZ32+CZ33))","v":0},{"$f":"MAX(0,(DA28+DA29+DA30+DA31+DA36)-(DA25+DA32+DA33))","v":0},{"$f":"MAX(0,(DB28+DB29+DB30+DB31+DB36)-(DB25+DB32+DB33))","v":0},{"$f":"MAX(0,(DC28+DC29+DC30+DC31+DC36)-(DC25+DC32+DC33))","v":0},null,null,null,null,null,{"$f":"MAX(0,(DI28+DI29+DI30+DI31+DI36)-(DI25+DI32+DI33))","v":0},null,null,{"$f":"MAX(0,(DL28+DL29+DL30+DL31+DL36)-(DL25+DL32+DL33))","v":0},{"$f":"MAX(0,(DM28+DM29+DM30+DM31+DM36)-(DM25+DM32+DM33))","v":0},null,null,null,null,{"$f":"MAX(0,(DR28+DR29+DR30+DR31+DR36)-(DR25+DR32+DR33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(EJ28+EJ29+EJ30+EJ31+EJ36)-(EJ25+EJ32+EJ33))","v":0},null,null,null,{"$f":"MAX(0,(EN28+EN29+EN30+EN31+EN36)-(EN25+EN32+EN33))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(EU28+EU29+EU30+EU31+EU36)-(EU25+EU32+EU33))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FF28+FF29+FF30+FF31+FF36)-(FF25+FF32+FF33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FT28+FT29+FT30+FT31+FT36)-(FT25+FT32+FT33))","v":0},{"$f":"MAX(0,(FU28+FU29+FU30+FU31+FU36)-(FU25+FU32+FU33))","v":0},{"$f":"MAX(0,(FV28+FV29+FV30+FV31+FV36)-(FV25+FV32+FV33))","v":0},null,{"$f":"MAX(0,(FX28+FX29+FX30+FX31+FX36)-(FX25+FX32+FX33))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(GE28+GE29+GE30+GE31+GE36)-(GE25+GE32+GE33))","v":0},{"$f":"MAX(0,(GF28+GF29+GF30+GF31+GF36)-(GF25+GF32+GF33))","v":0},{"$f":"MAX(0,(GG28+GG29+GG30+GG31+GG36)-(GG25+GG32+GG33))","v":0},null,null,{"$f":"MAX(0,(GJ28+GJ29+GJ30+GJ31+GJ36)-(GJ25+GJ32+GJ33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(GW28+GW29+GW30+GW31+GW36)-(GW25+GW32+GW33))","v":0},{"$f":"MAX(0,(GX28+GX29+GX30+GX31+GX36)-(GX25+GX32+GX33))","v":0},null,null,null,{"$f":"MAX(0,(HB28+HB29+HB30+HB31+HB36)-(HB25+HB32+HB33))","v":0},null,{"$f":"MAX(0,(HD28+HD29+HD30+HD31+HD36)-(HD25+HD32+HD33))","v":0},null,{"$f":"MAX(0,(HF28+HF29+HF30+HF31+HF36)-(HF25+HF32+HF33))","v":0},{"$f":"MAX(0,(HG28+HG29+HG30+HG31+HG36)-(HG25+HG32+HG33))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(HS28+HS29+HS30+HS31+HS36)-(HS25+HS32+HS33))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(HZ28+HZ29+HZ30+HZ31+HZ36)-(HZ25+HZ32+HZ33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(IO28+IO29+IO30+IO31+IO36)-(IO25+IO32+IO33))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(IX28+IX29+IX30+IX31+IX36)-(IX25+IX32+IX33))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(JG28+JG29+JG30+JG31+JG36)-(JG25+JG32+JG33))","v":0},null,null,null,0,0,null,null,null,null,{"$f":"MAX(0,(JQ28+JQ29+JQ30+JQ31+JQ36)-(JQ25+JQ32+JQ33))","v":0},null,"a) If PRO6 + PRO7 + PRO8 + PRO9 + PRO12 minus (PRO5 + PRO10 + PRO11) is positive or zero  equals that sum.\nb) Cannot be negative.\nc) If entries in any of PRO6,PRO7,PRO8,PRO9,PRO10, PRO12 & PRO16 then PRO5.1 must be absent","SA Monetary value (2dp) >= 0.00"]
[41,"","PRO17","furnished holiday lettings loss to carry forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[42,"","PRO18","FHL in EEA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) Only one instance of PRO18 can be Y\nb) If absent, PRO5.2 & PRO20.2 must be the same value\n","\"yes\""]
[43,"","PRO19","Furnished lets period of grace election",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[44,40714,"PRO20","Total rents and other income including furnished holiday lettings",25790,19600,null,null,null,null,null,null,9300,null,9675,null,3000,null,null,84999,17800,null,null,null,null,77332,7252,null,17800,null,10000,null,null,null,null,null,47652,null,null,11476,500,null,8650,null,175800,null,null,null,45000,null,45000,45000,null,null,null,7800,null,null,7800,null,null,null,61411,null,null,null,null,null,null,null,null,7800,null,7800,null,15611,null,null,null,1045000,45000,7800,null,null,null,7800,15611,null,null,null,null,184983,null,null,15611,45005,45005,5023,null,38400,null,null,null,45000,45000,50672,15611,null,null,null,null,null,38400,null,null,38400,15611,null,null,null,null,45000,null,null,null,null,5940,null,null,null,null,null,null,null,null,null,null,null,null,8000,null,null,null,9150,null,null,null,null,null,null,45005,null,null,null,null,null,null,null,null,null,null,7800,null,null,null,null,null,null,null,null,null,null,null,null,null,45000,45000,5023,null,45005,null,null,null,null,null,null,8000,8000,45005,null,null,45005,null,null,null,null,null,null,null,null,null,null,null,null,45005,15611,null,null,null,77231,null,53780,null,7800,7800,null,null,null,null,null,null,null,null,null,null,101301,0,null,null,null,null,null,null,173269,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3300,113819,null,null,2980,335196,40714,8730,22099,null,13435,null,null,null,null,null,null,null,6852,21784,21784,null,34006,198022,null,null,null,null,77900,null,null,"SA Monetary value (2dp) >= 0.00"]
[45,"","PRO20.1","Property income allowance ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If present, must be less than or equal to £1000 (Property Allowance)\nb) If both PRO5.2 & PRO20.1 are present the total of both must be less than or equal to £1000 (Property Allowance)\nc) If present, PRO24, PRO25, PRO26, PRO27,PRO28, PRO29, PRO30, PRO32, PRO33,PRO34, PRO35,PRO36,PRO37, BPR41, PRO42 & PRO44 must be absent.","SA Monetary value (2dp) > 0.00"]
[46,"","PRO20.2","If you've used traditional accounting rather than cash basis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,"Y",null,null,null,null,null,null,"Y",null,null,null,null,"Y",null,null,"Y",null,null,null,null,"Y",null,null,null,null,null,null,"Y",null,null,null,null,null,"Y",null,null,"Y","Y",null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,"Y","Y",null,null,null,null,null,null,null,"\"yes\""]
[47,"","PRO21","Tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1696,null,null,null,null,null,null,null,null,null,null,1696,null,null,null,null,null,null,null,1696,null,null,75,null,null,null,null,null,null,null,null,1696,null,null,null,null,null,null,null,null,null,1696,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1696,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[48,"","PRO22","Chargeable premium",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[49,"","PRO23","Reverse Premiums",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,302,null,null,null,null,null,null,null,null,null,null,302,null,null,null,null,null,null,null,302,null,null,null,null,null,null,null,null,null,null,null,302,null,null,null,null,null,null,null,null,null,302,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,302,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[50,1516,"PRO24","Rent rates insurance ground rents etc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,218,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3450,null,null,null,null,null,1654,null,1654,1654,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1460,null,null,null,1754,1654,null,null,null,null,null,null,null,null,null,null,2028,null,null,null,4880,4880,null,null,5900,null,null,null,1654,1654,4880,null,null,null,null,null,null,5900,null,null,5900,null,null,null,null,null,1654,null,null,null,null,211,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,414,null,null,null,null,null,null,4880,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1654,1654,null,null,4880,null,null,null,null,null,null,null,null,4000,null,null,4880,null,null,null,null,null,null,null,null,null,null,null,null,4880,null,null,null,null,5900,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5899,null,null,null,null,null,null,null,21007,null,null,null,null,null,null,null,null,null,null,null,null,null,null,128,2644,null,null,151,22048,1516,null,4518,null,593,null,null,null,null,null,null,null,750,161,161,null,2790,6676,null,null,null,null,914,null,null,"SA Monetary value (2dp) > 0.00"]
[51,12468,"PRO25","Repairs and maintenance",16200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1817,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23479,null,null,700,null,null,1785,null,6849,null,null,null,4000,null,4000,4000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,472,null,null,null,14000,4000,null,null,null,null,null,472,null,null,null,null,8909,null,null,472,3775,3775,null,null,4216,null,null,null,4000,4000,3775,472,null,null,null,null,null,4216,null,null,4216,472,null,null,null,null,4000,null,null,null,null,208,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,3775,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4000,4000,null,null,3775,null,null,null,null,null,null,null,null,3005,null,null,3775,null,null,null,null,null,null,null,null,null,null,null,null,3775,472,null,null,null,4216,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75301,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,340,6604,null,null,753,80176,12468,1513,null,null,1505,null,null,null,null,null,null,null,130,2586,2586,null,23798,3160,null,null,null,null,6800,null,null,"SA Monetary value (2dp) > 0.00"]
[52,12418,"PRO26","Finance charges including interest",null,3000,null,null,null,null,null,null,2000,null,3000,null,null,null,null,null,2000,null,null,null,null,null,null,null,13000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1500,null,1500,1500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2500,1500,null,null,null,null,null,1460,null,null,null,null,null,null,null,1460,null,null,null,null,29168,null,null,null,1500,1500,null,1460,null,null,null,null,null,29168,null,null,29168,1460,null,null,null,null,1500,null,null,null,null,1583,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1500,1500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1460,null,null,null,29168,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19802,null,null,null,null,null,null,null,21900,null,null,null,null,null,null,null,null,null,null,null,null,null,null,104,41,null,null,491,83561,12418,null,null,null,7,null,null,null,null,null,null,null,800,null,null,null,1642,104136,null,null,null,null,172,null,null,"SA Monetary value (2dp) > 0.00"]
[53,4718,"PRO27","Legal and professional costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5527,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1632,null,null,null,null,null,1200,null,1680,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2100,1200,null,null,null,null,null,null,null,null,null,null,12791,null,null,null,null,null,null,null,900,null,null,null,1200,1200,null,null,null,null,null,null,null,900,null,null,900,null,null,null,null,null,1200,null,null,null,null,917,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,234,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,900,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11909,null,null,null,null,null,null,null,24000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,177,11142,null,null,312,48709,4718,null,3467,null,784,null,null,null,null,null,null,null,300,540,540,null,1620,10703,null,null,null,null,700,null,null,"SA Monetary value (2dp) > 0.00"]
[54,"","PRO28","Cost of services provided including wages",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,480,null,null,480,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1900,null,null,null,480,480,null,null,null,null,null,1900,null,null,null,null,null,null,null,1900,null,null,null,null,null,null,null,null,480,480,null,1900,null,null,null,null,null,null,null,null,null,1900,null,null,null,null,480,null,null,null,null,372,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,480,480,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1900,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12570,null,null,null,null,null,null,null,27000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,364,null,null,null,36001,null,150,null,null,null,null,null,null,null,null,null,null,null,48,48,null,2789,null,null,null,null,null,2000,null,null,"SA Monetary value (2dp) > 0.00"]
[55,2147,"PRO29","Other expenses",1092,1200,null,null,null,null,null,null,700,null,1200,null,2303,null,null,59,1200,null,null,null,null,31835,1337,null,1200,null,null,null,null,null,null,null,3278,null,null,621,null,null,2603,null,null,null,null,null,6890,null,6890,6890,null,null,null,4200,null,null,4200,null,null,null,4200,null,null,null,null,null,null,null,null,2105,null,4200,null,null,null,null,null,16890,6890,4200,null,null,null,4200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6890,6890,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6890,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4200,null,null,null,null,null,null,null,null,null,null,null,null,null,6890,6890,null,null,null,null,null,null,null,null,null,3000,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47197,null,4200,4200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,790,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1134,null,null,260,5971,2147,null,61,null,null,null,null,null,null,null,null,null,1200,null,null,null,285,299,null,null,null,null,129,null,null,"SA Monetary value (2dp) > 0.00"]
[56,"","PRO30","Private use proportions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,790,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[57,"","PRO31","Balancing charges",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,622,null,null,null,null,null,null,null,null,null,null,622,null,null,null,null,null,null,null,622,null,null,null,null,1521,null,null,null,null,null,null,622,null,null,null,null,null,1521,null,null,1521,622,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,622,null,null,null,1521,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) Total of PRO5, PRO11, PRO20, PRO22, PRO23, PRO31 must not exceed £150,000 (Cash basis threshold) if PRO5.2 & PRO20.2 & PRO18 are absent\nb) Total of PRO20, PRO22, PRO23, PRO31 must not exceed £150,000 (Cash basis threshold) if PRO5.2 is absent but PRO18 is present\nc) PRO20.1 must be less than or equal to the sum of PRO20, PRO22, PRO23 & PRO31","SA Monetary value (2dp) > 0.00"]
[58,"","PRO32","Investment allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1540,null,null,null,750000,null,null,null,null,null,null,1540,null,null,null,null,null,null,null,1540,null,null,null,null,3621,null,null,null,null,null,null,1540,null,null,null,null,null,3621,null,null,3621,1540,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1540,null,null,null,3621,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3621,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,481,null,null,null,null,null,null,null,null,null,null,null,null,650,null,null,null,null,null,null,null,null,null,null,null,"a) If present, must be less than or equal to £400,000*b) If present, PRO5.2, PRO20.2 & PRO18 must be absent\nc)  If present, PRO20.1 must be absent","SA Monetary value (2dp) > 0.00"]
[59,"","PRO33","The Structures and Buildings Allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[60,{"$f":"IF(PRO_IND>1,IF(HLOOKUP(PRO_IND-1,PRO_RANGE,A60)=\"\",\"\",HLOOKUP(PRO_IND-1,PRO_RANGE,A60)),\"\")","v":""},"PRO33.1","Electric charge-point allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2500]
[61,"","PRO33.2"," Freeport Structures and Buildings Allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1551,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,120,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,770]
[62,"","PRO34","Zero-emission goods vehicle allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1009,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[63,"","PRO34.1","Zero-emission car allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,741,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,180,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,880]
[64,"","PRO35","All other capital allowances",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[65,"","PRO36","Costs of replacing domestic items – for residential lettings only",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13171,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,770,null,null,null,null,null,null,null,null,null,null,770,null,null,null,null,null,null,null,470,null,null,null,null,null,null,null,null,null,null,null,770,null,null,null,null,null,null,null,null,null,770,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,770,null,null,null,null,null,5379,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,null,null,null,null,null,null,null,809,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to (PRO20 x 10%) + £1","SA Monetary value (2dp) > 0.00"]
[66,"","PRO37","Rent a room exempt amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If present PRO4 must be 'N'.\nb) If present, must be less than or equal to £7,500","SA Monetary value (2dp) > 0.00"]
[67,7447,"PRO38","Adjusted Profit for year",{"$f":"MAX(0,(E44+E48+E49+E56+E57)-(E50+E51+E52+E53+E54+E55+E58+E62+E64+E65+E66))","v":8498},{"$f":"MAX(0,(F44+F48+F49+F56+F57)-(F50+F51+F52+F53+F54+F55+F58+F62+F64+F65+F66))","v":15400},null,null,null,null,null,null,{"$f":"MAX(0,(M44+M48+M49+M56+M57)-(M50+M51+M52+M53+M54+M55+M58+M62+M64+M65+M66))","v":6600},null,{"$f":"MAX(0,(O44+O48+O49+O56+O57)-(O50+O51+O52+O53+O54+O55+O58+O62+O64+O65+O66))","v":5475},null,{"$f":"MAX(0,(Q44+Q48+Q49+Q56+Q57)-(Q50+Q51+Q52+Q53+Q54+Q55+Q58+Q62+Q64+Q65+Q66))","v":697},null,null,{"$f":"MAX(0,(T44+T48+T49+T56+T57)-(T50+T51+T52+T53+T54+T55+T58+T62+T64+T65+T66))","v":64207},{"$f":"MAX(0,(U44+U48+U49+U56+U57)-(U50+U51+U52+U53+U54+U55+U58+U62+U64+U65+U66))","v":14600},null,null,null,null,{"$f":"MAX(0,(Z44+Z48+Z49+Z56+Z57)-(Z50+Z51+Z52+Z53+Z54+Z55+Z58+Z62+Z64+Z65+Z66))","v":45497},{"$f":"MAX(0,(AA44+AA48+AA49+AA56+AA57)-(AA50+AA51+AA52+AA53+AA54+AA55+AA58+AA62+AA64+AA65+AA66))","v":5915},null,{"$f":"MAX(0,(AC44+AC48+AC49+AC56+AC57)-(AC50+AC51+AC52+AC53+AC54+AC55+AC58+AC62+AC64+AC65+AC66))","v":3600},null,{"$f":"MAX(0,(AE44+AE48+AE49+AE56+AE57)-(AE45+AE50+AE51+AE52+AE53+AE54+AE55+AE58+AE62+AE64+AE65+AE66))","v":9000},null,null,null,null,null,{"$f":"MAX(0,(AK44+AK48+AK49+AK56+AK57)-(AK45+AK50+AK51+AK52+AK53+AK54+AK55+AK58+AK62+AK64+AK65+AK66))","v":20895},null,null,{"$f":"MAX(0,(AN44+AN48+AN49+AN56+AN57)-(AN45+AN50+AN51+AN52+AN53+AN54+AN55+AN58+AN62+AN64+AN65+AN66))","v":10155},{"$f":"MAX(0,(AO44+AO48+AO49+AO56+AO57)-(AO45+AO50+AO51+AO52+AO53+AO54+AO55+AO58+AO62+AO64+AO65+AO66))","v":500},null,{"$f":"MAX(0,(AQ44+AQ48+AQ49+AQ56+AQ57)-(AQ45+AQ50+AQ51+AQ52+AQ53+AQ54+AQ55+AQ58+AQ62+AQ64+AQ65+AQ66))","v":0},null,{"$f":"MAX(0,(AS44+AS48+AS49+AS56+AS57)-(AS45+AS50+AS51+AS52+AS53+AS54+AS55+AS58+AS62+AS64+AS65+AS66+AS60+AS61+AS63))","v":165400},null,null,null,{"$f":"MAX(0,(AW44+AW48+AW49+AW56+AW57)-(AW50+AW51+AW52+AW53+AW54+AW55+AW58+AW62+AW64+AW65+AW66))","v":29276},null,{"$f":"MAX(0,(AY44+AY48+AY49+AY56+AY57)-(AY50+AY51+AY52+AY53+AY54+AY55+AY58+AY62+AY64+AY65+AY66))","v":29276},{"$f":"MAX(0,(AZ44+AZ48+AZ49+AZ56+AZ57)-(AZ50+AZ51+AZ52+AZ53+AZ54+AZ55+AZ58+AZ62+AZ64+AZ65+AZ66))","v":29276},null,null,null,{"$f":"MAX(0,(BD44+BD48+BD49+BD56+BD57)-(BD50+BD51+BD52+BD53+BD54+BD55+BD58+BD62+BD64+BD65+BD66))","v":3600},null,null,{"$f":"MAX(0,(BG44+BG48+BG49+BG56+BG57)-(BG50+BG51+BG52+BG53+BG54+BG55+BG58+BG62+BG64+BG65+BG66))","v":3600},null,null,null,{"$f":"MAX(0,(BK44+BK48+BK49+BK56+BK57)-(BK50+BK51+BK52+BK53+BK54+BK55+BK58+BK62+BK64+BK65+BK66))","v":57211},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(BT44+BT48+BT49+BT56+BT57)-(BT50+BT51+BT52+BT53+BT54+BT55+BT58+BT62+BT64+BT65+BT66))","v":5695},null,{"$f":"MAX(0,(BV44+BV48+BV49+BV56+BV57)-(BV50+BV51+BV52+BV53+BV54+BV55+BV58+BV62+BV64+BV65+BV66))","v":3600},null,{"$f":"MAX(0,(BX44+BX48+BX49+BX56+BX57)-(BX50+BX51+BX52+BX53+BX54+BX55+BX58+BX62+BX64+BX65+BX66))","v":10393},null,null,null,{"$f":"MAX(0,(CB44+CB48+CB49+CB56+CB57)-(CB50+CB51+CB52+CB53+CB54+CB55+CB58+CB59+CB60+CB62+CB64+CB65+CB66))","v":251776},{"$f":"MAX(0,(CC44+CC48+CC49+CC56+CC57)-(CC50+CC51+CC52+CC53+CC54+CC55+CC58+CC62+CC64+CC65+CC66))","v":29276},{"$f":"MAX(0,(CD44+CD48+CD49+CD56+CD57)-(CD50+CD51+CD52+CD53+CD54+CD55+CD58+CD62+CD64+CD65+CD66))","v":3600},null,null,null,{"$f":"MAX(0,(CH44+CH48+CH49+CH56+CH57)-(CH50+CH51+CH52+CH53+CH54+CH55+CH58+CH62+CH64+CH65+CH66))","v":3600},{"$f":"MAX(0,(CI44+CI48+CI49+CI56+CI57)-(CI50+CI51+CI52+CI53+CI54+CI55+CI58+CI62+CI64+CI65+CI66))","v":10393},null,null,null,null,{"$f":"MAX(0,(CN44+CN48+CN49+CN56+CN57)-(CN50+CN51+CN52+CN53+CN54+CN55+CN58+CN61+CN62+CN63+CN64+CN65+CN66))","v":161255},null,null,{"$f":"MAX(0,(CQ44+CQ48+CQ49+CQ56+CQ57)-(CQ50+CQ51+CQ52+CQ53+CQ54+CQ55+CQ58+CQ61+CQ62+CQ63+CQ64+CQ65+CQ66))","v":10393},{"$f":"MAX(0,(CR44+CR48+CR49+CR56+CR57)-(CR50+CR51+CR52+CR53+CR54+CR55+CR58+CR62+CR64+CR65+CR66))","v":36350},{"$f":"MAX(0,(CS44+CS48+CS49+CS56+CS57)-(CS50+CS51+CS52+CS53+CS54+CS55+CS58+CS62+CS64+CS65+CS66))","v":36350},{"$f":"MAX(0,(CT44+CT48+CT49+CT56+CT57)-(CT50+CT51+CT52+CT53+CT54+CT55+CT58+CT62+CT64+CT65+CT66))","v":5023},null,{"$f":"MAX(0,(CV44+CV48+CV49+CV56+CV57)-(CV50+CV51+CV52+CV53+CV54+CV55+CV58+CV62+CV64+CV65+CV66))","v":0},null,null,null,{"$f":"MAX(0,(CZ44+CZ48+CZ49+CZ56+CZ57)-(CZ50+CZ51+CZ52+CZ53+CZ54+CZ55+CZ58+CZ62+CZ64+CZ65+CZ66))","v":29276},{"$f":"MAX(0,(DA44+DA48+DA49+DA56+DA57)-(DA50+DA51+DA52+DA53+DA54+DA55+DA58+DA62+DA64+DA65+DA66))","v":29276},{"$f":"MAX(0,(DB44+DB48+DB49+DB56+DB57)-(DB50+DB51+DB52+DB53+DB54+DB55+DB58+DB62+DB64+DB65+DB66))","v":42017},{"$f":"MAX(0,(DC44+DC48+DC49+DC56+DC57)-(DC50+DC51+DC52+DC53+DC54+DC55+DC58+DC62+DC64+DC65+DC66))","v":10393},null,null,null,null,null,{"$f":"MAX(0,(DI44+DI48+DI49+DI56+DI57)-(DI50+DI51+DI52+DI53+DI54+DI55+DI58+DI62+DI64+DI65+DI66))","v":0},null,null,{"$f":"MAX(0,(DL44+DL48+DL49+DL56+DL57)-(DL50+DL51+DL52+DL53+DL54+DL55+DL58+DL62+DL64+DL65+DL66))","v":0},{"$f":"MAX(0,(DM44+DM48+DM49+DM56+DM57)-(DM50+DM51+DM52+DM53+DM54+DM55+DM58+DM62+DM64+DM65+DM66))","v":10393},null,null,null,null,{"$f":"MAX(0,(DR44+DR48+DR49+DR56+DR57)-(DR50+DR51+DR52+DR53+DR54+DR55+DR58+DR62+DR64+DR65+DR66))","v":29276},null,null,null,null,{"$f":"MAX(0,(DW44+DW48+DW49+DW56+DW57)-(DW50+DW51+DW52+DW53+DW54+DW55+DW58+DW62+DW64+DW65+DW66))","v":2649},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(EJ44+EJ48+EJ49+EJ56+EJ57)-(EJ50+EJ51+EJ52+EJ53+EJ54+EJ55+EJ58+EJ62+EJ64+EJ65+EJ66))","v":4500},null,null,null,{"$f":"MAX(0,(EN44+EN48+EN49+EN56+EN57)-(EN50+EN51+EN52+EN53+EN54+EN55+EN58+EN62+EN64+EN65+EN66))","v":8394},null,null,null,null,null,null,{"$f":"MAX(0,(EU44+EU48+EU49+EU56+EU57)-(EU50+EU51+EU52+EU53+EU54+EU55+EU58+EU62+EU64+EU65+EU66))","v":36350},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FF44+FF48+FF49+FF56+FF57)-(FF50+FF51+FF52+FF53+FF54+FF55+FF58+FF62+FF64+FF65+FF66))","v":3600},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FT44+FT48+FT49+FT56+FT57)-(FT50+FT51+FT52+FT53+FT54+FT55+FT58+FT62+FT64+FT65+FT66))","v":29276},{"$f":"MAX(0,(FU44+FU48+FU49+FU56+FU57)-(FU50+FU51+FU52+FU53+FU54+FU55+FU58+FU62+FU64+FU65+FU66))","v":29276},{"$f":"MAX(0,(FV44+FV48+FV49+FV56+FV57)-(FV50+FV51+FV52+FV53+FV54+FV55+FV58+FV62+FV64+FV65+FV66))","v":5023},null,{"$f":"MAX(0,(FX44+FX48+FX49+FX56+FX57)-(FX50+FX51+FX52+FX53+FX54+FX55+FX58+FX62+FX64+FX65+FX66))","v":36350},null,null,null,null,null,null,{"$f":"MAX(0,(GE44+GE48+GE49+GE56+GE57)-(GE50+GE51+GE52+GE53+GE54+GE55+GE58+GE62+GE64+GE65+GE66))","v":4500},{"$f":"MAX(0,(GF44+GF48+GF49+GF56+GF57)-(GF50+GF51+GF52+GF53+GF54+GF55+GF58+GF62+GF64+GF65+GF66))","v":4500},{"$f":"MAX(0,(GG44+GG48+GG49+GG56+GG57)-(GG50+GG51+GG52+GG53+GG54+GG55+GG58+GG61+GG62+GG63+GG64+GG65+GG66))","v":36350},null,null,{"$f":"MAX(0,(GJ44+GJ48+GJ49+GJ56+GJ57)-(GJ50+GJ51+GJ52+GJ53+GJ54+GJ55+GJ58+GJ62+GJ64+GJ65+GJ66))","v":36350},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(GW44+GW48+GW49+GW56+GW57)-(GW50+GW51+GW52+GW53+GW54+GW55+GW58+GW62+GW64+GW65+GW66))","v":36350},{"$f":"MAX(0,(GX44+GX48+GX49+GX56+GX57)-(GX50+GX51+GX52+GX53+GX54+GX55+GX58+GX62+GX64+GX65+GX66))","v":10393},null,null,null,{"$f":"MAX(0,(HB44+HB48+HB49+HB56+HB57)-(HB50+HB51+HB52+HB53+HB54+HB55+HB58+HB62+HB64+HB65+HB66))","v":34947},null,{"$f":"MAX(0,(HD44+HD48+HD49+HD56+HD57)-(HD50+HD51+HD52+HD53+HD54+HD55+HD58+HD62+HD64+HD65+HD66))","v":1204},null,{"$f":"MAX(0,(HF44+HF48+HF49+HF56+HF57)-(HF50+HF51+HF52+HF53+HF54+HF55+HF58+HF62+HF64+HF65+HF66))","v":3600},{"$f":"MAX(0,(HG44+HG48+HG49+HG56+HG57)-(HG50+HG51+HG52+HG53+HG54+HG55+HG58+HG62+HG64+HG65+HG66))","v":3600},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(HR44+HR48+HR49+HR56+HR57)-(HR50+HR51+HR52+HR53+HR54+HR55+HR58+HR62+HR64+HR65+HR66))","v":0},{"$f":"MAX(0,(HS44+HS48+HS49+HS56+HS57)-(HS50+HS51+HS52+HS53+HS54+HS55+HS58+HS62+HS64+HS65+HS66))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(HZ44+HZ48+HZ49+HZ56+HZ57)-(HZ50+HZ51+HZ52+HZ53+HZ54+HZ55+HZ58+HZ62+HZ64+HZ65+HZ66))","v":78572},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(IO44+IO48+IO49+IO56+IO57)-(IO50+IO51+IO52+IO53+IO54+IO55+IO58+IO62+IO64+IO65+IO66))","v":2551},{"$f":"MAX(0,(IP44+IP48+IP49+IP56+IP57)-(IP50+IP51+IP52+IP53+IP54+IP55+IP58+IP62+IP64+IP65+IP66))","v":91831},null,null,{"$f":"MAX(0,(IS44+IS48+IS49+IS56+IS57)-(IS50+IS51+IS52+IS53+IS54+IS55+IS58+IS62+IS64+IS65+IS66))","v":1013},{"$f":"MAX(0,(IT44+IT48+IT49+IT56+IT57)-(IT50+IT51+IT52+IT53+IT54+IT55+IT58+IT62+IT64+IT65+IT66))","v":58249},{"$f":"MAX(0,(IU44+IU48+IU49+IU56+IU57)-(IU50+IU51+IU52+IU53+IU54+IU55+IU58+IU62+IU64+IU65+IU66))","v":7447},{"$f":"MAX(0,(IV44+IV48+IV49+IV56+IV57)-(IV50+IV51+IV52+IV53+IV54+IV55+IV58+IV62+IV64+IV65+IV66))","v":7067},{"$f":"MAX(0,(IW44+IW48+IW49+IW56+IW57)-(IW50+IW51+IW52+IW53+IW54+IW55+IW58+IW62+IW64+IW65+IW66))","v":14053},null,{"$f":"MAX(0,(IY44+IY48+IY49+IY56+IY57)-(IY50+IY51+IY52+IY53+IY54+IY55+IY58+IY62+IY64+IY65+IY66))","v":9737},null,null,null,null,null,null,null,{"$f":"MAX(0,(JG44+JG48+JG49+JG56+JG57)-(JG50+JG51+JG52+JG53+JG54+JG55+JG58+JG62+JG64+JG65+JG66))","v":3862},{"$f":"MAX(0,(JH44+JH48+JH49+JH56+JH57)-(JH50+JH51+JH52+JH53+JH54+JH55+JH58+JH62+JH64+JH65+JH66))","v":18449},{"$f":"MAX(0,(JI44+JI48+JI49+JI56+JI57)-(JI50+JI51+JI52+JI53+JI54+JI55+JI58+JI62+JI64+JI65+JI66))","v":18449},null,{"$f":"MAX(0,(JK44+JK48+JK49+JK56+JK57)-(JK50+JK51+JK52+JK53+JK54+JK55+JK58+JK62+JK64+JK65+JK66))","v":1082},{"$f":"MAX(0,(JL44+JL48+JL49+JL56+JL57)-(JL50+JL51+JL52+JL53+JL54+JL55+JL58+JL62+JL64+JL65+JL66))","v":73048},null,null,null,null,{"$f":"MAX(0,(JQ44+JQ48+JQ49+JQ56+JQ57)-(JQ50+JQ51+JQ52+JQ53+JQ54+JQ55+JQ58+JQ62+JQ64+JQ65+JQ66))","v":67185},null,"a) If (PRO20 + PRO22 + PRO23 + PRO30 + PRO31 minus (PRO15 + PRO24 + PRO25 + PRO26 + PRO27 + PRO28 + PRO29 + PRO32 + PRO33 + PRO34 + PRO36 + PRO37)) is positive, then PRO38 equals that sum.\nb) cannot be negative","SA Monetary value (2dp) >= 0.00"]
[68,7447,"PRO39","Loss B/F from P/Y",1022,2700,null,null,null,null,null,null,null,null,null,null,697,null,null,1197,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,165400,null,null,null,2691,null,2691,2691,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7462,null,null,null,null,2691,null,null,null,null,null,7462,null,null,null,null,null,null,null,7462,null,null,null,null,null,null,null,null,2691,2691,null,7462,null,null,null,null,null,null,null,null,null,7462,null,null,null,null,2691,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2691,2691,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7462,null,null,null,null,null,1204,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58249,7447,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1798,null,"If present, must be less than or equal to PRO38","SA Monetary value (2dp) > 0.00"]
[69,0,"PRO40","Taxable Profit",{"$f":"MAX(0,E67-E68)","v":7476},{"$f":"MAX(0,F67-F68)","v":12700},null,null,null,null,null,null,{"$f":"MAX(0,M67-M68)","v":6600},null,{"$f":"MAX(0,O67-O68)","v":5475},null,{"$f":"MAX(0,Q67-Q68)","v":0},null,null,{"$f":"MAX(0,T67-T68)","v":63010},{"$f":"MAX(0,U67-U68)","v":14600},null,null,null,null,{"$f":"MAX(0,Z67-Z68)","v":45497},{"$f":"MAX(0,AA67-AA68)","v":5915},null,{"$f":"MAX(0,AC67-AC68)","v":3600},null,{"$f":"MAX(0,AE67-AE68)","v":9000},null,null,null,null,null,{"$f":"MAX(0,AK67-AK68)","v":20895},null,null,{"$f":"MAX(0,AN67-AN68)","v":10155},{"$f":"MAX(0,AO67-AO68)","v":500},null,{"$f":"MAX(0,AQ67-AQ68)","v":0},null,0,null,null,null,{"$f":"MAX(0,AW67-AW68)","v":26585},null,{"$f":"MAX(0,AY67-AY68)","v":26585},{"$f":"MAX(0,AZ67-AZ68)","v":26585},null,null,null,{"$f":"MAX(0,BD67-BD68)","v":3600},null,null,{"$f":"MAX(0,BG67-BG68)","v":3600},null,null,null,{"$f":"MAX(0,BK67-BK68)","v":57211},null,null,null,null,null,null,null,null,{"$f":"MAX(0,BT67-BT68)","v":5695},null,{"$f":"MAX(0,BV67-BV68)","v":3600},null,{"$f":"MAX(0,BX67-BX68)","v":2931},null,null,null,{"$f":"MAX(0,CB67-CB68)","v":251776},{"$f":"MAX(0,CC67-CC68)","v":26585},{"$f":"MAX(0,CD67-CD68)","v":3600},null,null,null,{"$f":"MAX(0,CH67-CH68)","v":3600},{"$f":"MAX(0,CI67-CI68)","v":2931},null,null,null,null,{"$f":"MAX(0,CN67-CN68)","v":161255},null,null,{"$f":"MAX(0,CQ67-CQ68)","v":2931},{"$f":"MAX(0,CR67-CR68)","v":36350},{"$f":"MAX(0,CS67-CS68)","v":36350},{"$f":"MAX(0,CT67-CT68)","v":5023},null,{"$f":"MAX(0,CV67-CV68)","v":0},null,null,null,{"$f":"MAX(0,CZ67-CZ68)","v":26585},{"$f":"MAX(0,DA67-DA68)","v":26585},{"$f":"MAX(0,DB67-DB68)","v":42017},{"$f":"MAX(0,DC67-DC68)","v":2931},null,null,null,null,null,{"$f":"MAX(0,DI67-DI68)","v":0},null,null,{"$f":"MAX(0,DL67-DL68)","v":0},{"$f":"MAX(0,DM67-DM68)","v":2931},null,null,null,null,{"$f":"MAX(0,DR67-DR68)","v":26585},null,null,null,null,{"$f":"MAX(0,DW67-DW68)","v":2649},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EJ67-EJ68)","v":4500},null,null,null,{"$f":"MAX(0,EN67-EN68)","v":8394},null,null,null,null,null,null,{"$f":"MAX(0,EU67-EU68)","v":36350},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FF67-FF68)","v":3600},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FT67-FT68)","v":26585},{"$f":"MAX(0,FU67-FU68)","v":26585},{"$f":"MAX(0,FV67-FV68)","v":5023},null,{"$f":"MAX(0,FX67-FX68)","v":36350},null,null,null,null,null,null,{"$f":"MAX(0,GE67-GE68)","v":4500},{"$f":"MAX(0,GF67-GF68)","v":4500},{"$f":"MAX(0,GG67-GG68)","v":36350},null,null,{"$f":"MAX(0,GJ67-GJ68)","v":36350},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GW67-GW68)","v":36350},{"$f":"MAX(0,GX67-GX68)","v":2931},null,null,null,{"$f":"MAX(0,HB67-HB68)","v":34947},null,{"$f":"MAX(0,HD67-HD68)","v":0},null,{"$f":"MAX(0,HF67-HF68)","v":3600},{"$f":"MAX(0,HG67-HG68)","v":3600},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HR67-HR68)","v":0},{"$f":"MAX(0,HS67-HS68)","v":0},null,null,null,null,null,null,{"$f":"MAX(0,HZ67-HZ68)","v":78572},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IO67-IO68)","v":2551},{"$f":"MAX(0,IP67-IP68)","v":91831},null,null,{"$f":"MAX(0,IS67-IS68)","v":1013},{"$f":"MAX(0,IT67-IT68)","v":0},{"$f":"MAX(0,IU67-IU68)","v":0},{"$f":"MAX(0,IV67-IV68)","v":7067},{"$f":"MAX(0,IW67-IW68)","v":14053},null,{"$f":"MAX(0,IY67-IY68)","v":9737},null,null,null,null,null,null,null,{"$f":"MAX(0,JG67-JG68)","v":3862},{"$f":"MAX(0,JH67-JH68)","v":18449},{"$f":"MAX(0,JI67-JI68)","v":18449},null,{"$f":"MAX(0,JK67-JK68)","v":1082},{"$f":"MAX(0,JL67-JL68)","v":73048},null,null,null,null,{"$f":"MAX(0,JQ67-JQ68)","v":65387},null,"a) Equal to PRO38 minus PRO39\nb) cannot be negative","SA Monetary value (2dp) >= 0.00"]
[70,"","PRO41","Adjusted loss",{"$f":"MAX(0,(E50+E51+E52+E53+E54+E55+E58+E59+E62+E64+E65+E66)-(E44+E48+E49+E56+E57))","v":0},{"$f":"MAX(0,(F50+F51+F52+F53+F54+F55+F58+F59+F62+F64+F65+F66)-(F44+F48+F49+F56+F57))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(M50+M51+M52+M53+M54+M55+M58+M59+M62+M64+M65+M66)-(M44+M48+M49+M56+M57))","v":0},null,{"$f":"MAX(0,(O50+O51+O52+O53+O54+O55+O58+O59+O62+O64+O65+O66)-(O44+O48+O49+O56+O57))","v":0},null,{"$f":"MAX(0,(Q50+Q51+Q52+Q53+Q54+Q55+Q58+Q59+Q62+Q64+Q65+Q66)-(Q44+Q48+Q49+Q56+Q57))","v":0},null,null,{"$f":"MAX(0,(T50+T51+T52+T53+T54+T55+T58+T59+T62+T64+T65+T66)-(T44+T48+T49+T56+T57))","v":0},{"$f":"MAX(0,(U50+U51+U52+U53+U54+U55+U58+U59+U62+U64+U65+U66)-(U44+U48+U49+U56+U57))","v":0},null,null,null,null,{"$f":"MAX(0,(Z50+Z51+Z52+Z53+Z54+Z55+Z58+Z59+Z62+Z64+Z65+Z66)-(Z44+Z48+Z49+Z56+Z57))","v":0},{"$f":"MAX(0,(AA50+AA51+AA52+AA53+AA54+AA55+AA58+AA59+AA62+AA64+AA65+AA66)-(AA44+AA48+AA49+AA56+AA57))","v":0},null,{"$f":"MAX(0,(AC50+AC51+AC52+AC53+AC54+AC55+AC58+AC59+AC62+AC64+AC65+AC66)-(AC44+AC48+AC49+AC56+AC57))","v":0},null,{"$f":"MAX(0,(AE50+AE51+AE52+AE53+AE54+AE55+AE58+AE59+AE62+AE64+AE65+AE66)-(AE44+AE48+AE49+AE56+AE57))","v":0},null,null,null,null,null,{"$f":"MAX(0,(AK50+AK51+AK52+AK53+AK54+AK55+AK58+AK59+AK62+AK64+AK65+AK66)-(AK44+AK48+AK49+AK56+AK57))","v":0},null,null,{"$f":"MAX(0,(AN50+AN51+AN52+AN53+AN54+AN55+AN58+AN59+AN62+AN64+AN65+AN66)-(AN44+AN48+AN49+AN56+AN57))","v":0},0,null,820,null,0,null,null,null,{"$f":"MAX(0,(AW50+AW51+AW52+AW53+AW54+AW55+AW58+AW59+AW62+AW64+AW65+AW66)-(AW44+AW48+AW49+AW56+AW57))","v":0},null,{"$f":"MAX(0,(AY50+AY51+AY52+AY53+AY54+AY55+AY58+AY59+AY62+AY64+AY65+AY66)-(AY44+AY48+AY49+AY56+AY57))","v":0},{"$f":"MAX(0,(AZ50+AZ51+AZ52+AZ53+AZ54+AZ55+AZ58+AZ59+AZ62+AZ64+AZ65+AZ66)-(AZ44+AZ48+AZ49+AZ56+AZ57))","v":0},null,null,null,{"$f":"MAX(0,(BD50+BD51+BD52+BD53+BD54+BD55+BD58+BD59+BD62+BD64+BD65+BD66)-(BD44+BD48+BD49+BD56+BD57))","v":0},null,null,{"$f":"MAX(0,(BG50+BG51+BG52+BG53+BG54+BG55+BG58+BG59+BG62+BG64+BG65+BG66)-(BG44+BG48+BG49+BG56+BG57))","v":0},null,null,null,{"$f":"MAX(0,(BK50+BK51+BK52+BK53+BK54+BK55+BK58+BK59+BK62+BK64+BK65+BK66)-(BK44+BK48+BK49+BK56+BK57))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(BT50+BT51+BT52+BT53+BT54+BT55+BT58+BT59+BT62+BT64+BT65+BT66)-(BT44+BT48+BT49+BT56+BT57))","v":0},null,{"$f":"MAX(0,(BV50+BV51+BV52+BV53+BV54+BV55+BV58+BV59+BV62+BV64+BV65+BV66)-(BV44+BV48+BV49+BV56+BV57))","v":0},null,{"$f":"MAX(0,(BX50+BX51+BX52+BX53+BX54+BX55+BX58+BX59+BX62+BX64+BX65+BX66)-(BX44+BX48+BX49+BX56+BX57))","v":0},null,null,null,null,{"$f":"MAX(0,(CC50+CC51+CC52+CC53+CC54+CC55+CC58+CC59+CC62+CC64+CC65+CC66)-(CC44+CC48+CC49+CC56+CC57))","v":0},{"$f":"MAX(0,(CD50+CD51+CD52+CD53+CD54+CD55+CD58+CD59+CD62+CD64+CD65+CD66)-(CD44+CD48+CD49+CD56+CD57))","v":0},null,null,null,{"$f":"MAX(0,(CH50+CH51+CH52+CH53+CH54+CH55+CH58+CH59+CH62+CH64+CH65+CH66)-(CH44+CH48+CH49+CH56+CH57))","v":0},{"$f":"MAX(0,(CI50+CI51+CI52+CI53+CI54+CI55+CI58+CI59+CI62+CI64+CI65+CI66)-(CI44+CI48+CI49+CI56+CI57))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,(CQ50+CQ51+CQ52+CQ53+CQ54+CQ55+CQ58+CQ59+CQ62+CQ64+CQ65+CQ66)-(CQ44+CQ48+CQ49+CQ56+CQ57))","v":0},{"$f":"MAX(0,(CR50+CR51+CR52+CR53+CR54+CR55+CR58+CR59+CR62+CR64+CR65+CR66)-(CR44+CR48+CR49+CR56+CR57))","v":0},{"$f":"MAX(0,(CS50+CS51+CS52+CS53+CS54+CS55+CS58+CS59+CS62+CS64+CS65+CS66)-(CS44+CS48+CS49+CS56+CS57))","v":0},{"$f":"MAX(0,(CT50+CT51+CT52+CT53+CT54+CT55+CT58+CT59+CT62+CT64+CT65+CT66)-(CT44+CT48+CT49+CT56+CT57))","v":0},null,{"$f":"MAX(0,(CV50+CV51+CV52+CV53+CV54+CV55+CV58+CV59+CV62+CV64+CV65+CV66)-(CV44+CV48+CV49+CV56+CV57))","v":3884},null,null,null,{"$f":"MAX(0,(CZ50+CZ51+CZ52+CZ53+CZ54+CZ55+CZ58+CZ59+CZ62+CZ64+CZ65+CZ66)-(CZ44+CZ48+CZ49+CZ56+CZ57))","v":0},{"$f":"MAX(0,(DA50+DA51+DA52+DA53+DA54+DA55+DA58+DA59+DA62+DA64+DA65+DA66)-(DA44+DA48+DA49+DA56+DA57))","v":0},{"$f":"MAX(0,(DB50+DB51+DB52+DB53+DB54+DB55+DB58+DB59+DB62+DB64+DB65+DB66)-(DB44+DB48+DB49+DB56+DB57))","v":0},{"$f":"MAX(0,(DC50+DC51+DC52+DC53+DC54+DC55+DC58+DC59+DC62+DC64+DC65+DC66)-(DC44+DC48+DC49+DC56+DC57))","v":0},null,null,null,null,null,{"$f":"MAX(0,(DI50+DI51+DI52+DI53+DI54+DI55+DI58+DI59+DI62+DI64+DI65+DI66)-(DI44+DI48+DI49+DI56+DI57))","v":3884},null,null,{"$f":"MAX(0,(DL50+DL51+DL52+DL53+DL54+DL55+DL58+DL59+DL62+DL64+DL65+DL66)-(DL44+DL48+DL49+DL56+DL57))","v":3884},{"$f":"MAX(0,(DM50+DM51+DM52+DM53+DM54+DM55+DM58+DM59+DM62+DM64+DM65+DM66)-(DM44+DM48+DM49+DM56+DM57))","v":0},null,null,null,null,{"$f":"MAX(0,(DR50+DR51+DR52+DR53+DR54+DR55+DR58+DR59+DR62+DR64+DR65+DR66)-(DR44+DR48+DR49+DR56+DR57))","v":0},null,null,null,null,{"$f":"MAX(0,(DW50+DW51+DW52+DW53+DW54+DW55+DW58+DW59+DW62+DW64+DW65+DW66)-(DW44+DW48+DW49+DW56+DW57))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(EJ50+EJ51+EJ52+EJ53+EJ54+EJ55+EJ58+EJ59+EJ62+EJ64+EJ65+EJ66)-(EJ44+EJ48+EJ49+EJ56+EJ57))","v":0},null,null,null,{"$f":"MAX(0,(EN50+EN51+EN52+EN53+EN54+EN55+EN58+EN59+EN62+EN64+EN65+EN66)-(EN44+EN48+EN49+EN56+EN57))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(EU50+EU51+EU52+EU53+EU54+EU55+EU58+EU59+EU62+EU64+EU65+EU66)-(EU44+EU48+EU49+EU56+EU57))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FF50+FF51+FF52+FF53+FF54+FF55+FF58+FF59+FF62+FF64+FF65+FF66)-(FF44+FF48+FF49+FF56+FF57))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FT50+FT51+FT52+FT53+FT54+FT55+FT58+FT59+FT62+FT64+FT65+FT66)-(FT44+FT48+FT49+FT56+FT57))","v":0},{"$f":"MAX(0,(FU50+FU51+FU52+FU53+FU54+FU55+FU58+FU59+FU62+FU64+FU65+FU66)-(FU44+FU48+FU49+FU56+FU57))","v":0},{"$f":"MAX(0,(FV50+FV51+FV52+FV53+FV54+FV55+FV58+FV59+FV62+FV64+FV65+FV66)-(FV44+FV48+FV49+FV56+FV57))","v":0},null,{"$f":"MAX(0,(FX50+FX51+FX52+FX53+FX54+FX55+FX58+FX59+FX62+FX64+FX65+FX66)-(FX44+FX48+FX49+FX56+FX57))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(GE50+GE51+GE52+GE53+GE54+GE55+GE58+GE59+GE62+GE64+GE65+GE66)-(GE44+GE48+GE49+GE56+GE57))","v":0},{"$f":"MAX(0,(GF50+GF51+GF52+GF53+GF54+GF55+GF58+GF59+GF62+GF64+GF65+GF66)-(GF44+GF48+GF49+GF56+GF57))","v":0},{"$f":"MAX(0,(GG50+GG51+GG52+GG53+GG54+GG55+GG58+GG59+GG62+GG64+GG65+GG66)-(GG44+GG48+GG49+GG56+GG57))","v":0},null,null,{"$f":"MAX(0,(GJ50+GJ51+GJ52+GJ53+GJ54+GJ55+GJ58+GJ59+GJ62+GJ64+GJ65+GJ66)-(GJ44+GJ48+GJ49+GJ56+GJ57))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(GW50+GW51+GW52+GW53+GW54+GW55+GW58+GW59+GW62+GW64+GW65+GW66)-(GW44+GW48+GW49+GW56+GW57))","v":0},{"$f":"MAX(0,(GX50+GX51+GX52+GX53+GX54+GX55+GX58+GX59+GX62+GX64+GX65+GX66)-(GX44+GX48+GX49+GX56+GX57))","v":0},null,null,null,{"$f":"MAX(0,(HB50+HB51+HB52+HB53+HB54+HB55+HB58+HB59+HB62+HB64+HB65+HB66)-(HB44+HB48+HB49+HB56+HB57))","v":0},null,{"$f":"MAX(0,(HD50+HD51+HD52+HD53+HD54+HD55+HD58+HD59+HD62+HD64+HD65+HD66)-(HD44+HD48+HD49+HD56+HD57))","v":0},null,{"$f":"MAX(0,(HF50+HF51+HF52+HF53+HF54+HF55+HF58+HF59+HF62+HF64+HF65+HF66)-(HF44+HF48+HF49+HF56+HF57))","v":0},{"$f":"MAX(0,(HG50+HG51+HG52+HG53+HG54+HG55+HG58+HG59+HG62+HG64+HG65+HG66)-(HG44+HG48+HG49+HG56+HG57))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(HR50+HR51+HR52+HR53+HR54+HR55+HR58+HR59+HR62+HR64+HR65+HR66)-(HR44+HR48+HR49+HR56+HR57))","v":27801},{"$f":"MAX(0,(HS50+HS51+HS52+HS53+HS54+HS55+HS58+HS59+HS62+HS64+HS65+HS66)-(HS44+HS48+HS49+HS56+HS57))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(HZ50+HZ51+HZ52+HZ53+HZ54+HZ55+HZ58+HZ59+HZ62+HZ64+HZ65+HZ66)-(HZ44+HZ48+HZ49+HZ56+HZ57))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(IO50+IO51+IO52+IO53+IO54+IO55+IO58+IO59+IO62+IO64+IO65+IO66)-(IO44+IO48+IO49+IO56+IO57))","v":0},{"$f":"MAX(0,(IP50+IP51+IP52+IP53+IP54+IP55+IP58+IP59+IP62+IP64+IP65+IP66)-(IP44+IP48+IP49+IP56+IP57))","v":0},null,null,{"$f":"MAX(0,(IS50+IS51+IS52+IS53+IS54+IS55+IS58+IS59+IS62+IS64+IS65+IS66)-(IS44+IS48+IS49+IS56+IS57))","v":0},null,null,null,null,null,{"$f":"MAX(0,(IY50+IY51+IY52+IY53+IY54+IY55+IY58+IY59+IY62+IY64+IY65+IY66)-(IY44+IY48+IY49+IY56+IY57))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,(JG50+JG51+JG52+JG53+JG54+JG55+JG58+JG59+JG62+JG64+JG65+JG66)-(JG44+JG48+JG49+JG56+JG57))","v":0},null,null,null,0,0,null,null,null,null,{"$f":"MAX(0,(JQ50+JQ51+JQ52+JQ53+JQ54+JQ55+JQ58+JQ59+JQ62+JQ64+JQ65+JQ66)-(JQ44+JQ48+JQ49+JQ56+JQ57))","v":0},null,"a) If (PRO24 + PRO25 + PRO26 + PRO27 + PRO28 + PRO29 + PRO32 + PRO33 + PRO34 + PRO36 + PRO37 minus (PRO20 + PRO22 + PRO23 + PRO30 + PRO31)) is positive, then PRO41 equals that sum.\nb) cannot be negative","SA Monetary value (2dp) >= 0.00"]
[71,"","PRO42","Loss set off against total income of the year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2100,null,null,null,null,null,null,null,null,null,null,null,null,2100,null,null,2100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27801,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If present, PRO5.2, PRO20.2 & PRO18 must be absent","SA Monetary value (2dp) > 0.00"]
[72,153921,"PRO43","Loss to carry forward to following year",null,{"$f":"MAX(0,(F68-F67)+(F70-F71))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(M68-M67)+(M70-M71))","v":0},null,{"$f":"MAX(0,(O68-O67)+(O70-O71))","v":0},null,{"$f":"MAX(0,(Q68-Q67)+(Q70-Q71))","v":0},null,null,{"$f":"MAX(0,(T68-T67)+(T70-T71))","v":0},{"$f":"MAX(0,(U68-U67)+(U70-U71))","v":0},null,null,null,null,{"$f":"MAX(0,(Z68-Z67)+(Z70-Z71))","v":0},{"$f":"MAX(0,(AA68-AA67)+(AA70-AA71))","v":0},null,{"$f":"MAX(0,(AC68-AC67)+(AC70-AC71))","v":0},null,{"$f":"MAX(0,(AE68-AE67)+(AE70-AE71))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,{"$f":"MAX(0,(AW68-AW67)+(AW70-AW71))","v":0},null,{"$f":"MAX(0,(AY68-AY67)+(AY70-AY71))","v":0},{"$f":"MAX(0,(AZ68-AZ67)+(AZ70-AZ71))","v":0},null,null,null,{"$f":"MAX(0,(BD68-BD67)+(BD70-BD71))","v":0},null,null,{"$f":"MAX(0,(BG68-BG67)+(BG70-BG71))","v":0},null,null,null,{"$f":"MAX(0,(BK68-BK67)+(BK70-BK71))","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,(BT68-BT67)+(BT70-BT71))","v":0},null,{"$f":"MAX(0,(BV68-BV67)+(BV70-BV71))","v":0},null,{"$f":"MAX(0,(BX68-BX67)+(BX70-BX71))","v":0},null,null,null,null,{"$f":"MAX(0,(CC68-CC67)+(CC70-CC71))","v":0},{"$f":"MAX(0,(CD68-CD67)+(CD70-CD71))","v":0},null,null,null,{"$f":"MAX(0,(CH68-CH67)+(CH70-CH71))","v":0},{"$f":"MAX(0,(CI68-CI67)+(CI70-CI71))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,(CQ68-CQ67)+(CQ70-CQ71))","v":0},{"$f":"MAX(0,(CR68-CR67)+(CR70-CR71))","v":0},{"$f":"MAX(0,(CS68-CS67)+(CS70-CS71))","v":0},{"$f":"MAX(0,(CT68-CT67)+(CT70-CT71))","v":0},null,{"$f":"MAX(0,(CV68-CV67)+(CV70-CV71))","v":1784},null,null,null,{"$f":"MAX(0,(CZ68-CZ67)+(CZ70-CZ71))","v":0},{"$f":"MAX(0,(DA68-DA67)+(DA70-DA71))","v":0},{"$f":"MAX(0,(DB68-DB67)+(DB70-DB71))","v":0},{"$f":"MAX(0,(DC68-DC67)+(DC70-DC71))","v":0},null,null,null,null,null,{"$f":"MAX(0,(DI68-DI67)+(DI70-DI71))","v":1784},null,null,{"$f":"MAX(0,(DL68-DL67)+(DL70-DL71))","v":1784},{"$f":"MAX(0,(DM68-DM67)+(DM70-DM71))","v":0},null,null,null,null,{"$f":"MAX(0,(DR68-DR67)+(DR70-DR71))","v":0},null,null,null,null,{"$f":"MAX(0,(DW68-DW67)+(DW70-DW71))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(EJ68-EJ67)+(EJ70-EJ71))","v":0},null,null,null,{"$f":"MAX(0,(EN68-EN67)+(EN70-EN71))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(EU68-EU67)+(EU70-EU71))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FF68-FF67)+(FF70-FF71))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(FT68-FT67)+(FT70-FT71))","v":0},{"$f":"MAX(0,(FU68-FU67)+(FU70-FU71))","v":0},{"$f":"MAX(0,(FV68-FV67)+(FV70-FV71))","v":0},null,{"$f":"MAX(0,(FX68-FX67)+(FX70-FX71))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(GE68-GE67)+(GE70-GE71))","v":0},{"$f":"MAX(0,(GF68-GF67)+(GF70-GF71))","v":0},{"$f":"MAX(0,(GG68-GG67)+(GG70-GG71))","v":0},null,null,{"$f":"MAX(0,(GJ68-GJ67)+(GJ70-GJ71))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(GW68-GW67)+(GW70-GW71))","v":0},{"$f":"MAX(0,(GX68-GX67)+(GX70-GX71))","v":0},null,null,null,{"$f":"MAX(0,(HB68-HB67)+(HB70-HB71))","v":0},null,{"$f":"MAX(0,(HD68-HD67)+(HD70-HD71))","v":0},null,{"$f":"MAX(0,(HF68-HF67)+(HF70-HF71))","v":0},{"$f":"MAX(0,(HG68-HG67)+(HG70-HG71))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(HR68-HR67)+(HR70-HR71))","v":0},{"$f":"MAX(0,(HS68-HS67)+(HS70-HS71))","v":0},null,null,null,null,null,null,{"$f":"MAX(0,(HZ68-HZ67)+(HZ70-HZ71))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(IO68-IO67)+(IO70-IO71))","v":0},{"$f":"MAX(0,(IP68-IP67)+(IP70-IP71))","v":0},null,null,{"$f":"MAX(0,(IS68-IS67)+(IS70-IS71))","v":0},null,153921,null,null,null,{"$f":"MAX(0,(IY68-IY67)+(IY70-IY71))","v":0},null,null,null,null,null,null,null,{"$f":"MAX(0,(JG68-JG67)+(JG70-JG71))","v":0},null,null,null,0,0,null,null,null,null,{"$f":"MAX(0,(JQ68-JQ67)+(JQ70-JQ71))","v":0},null,null,"SA Monetary value (2dp) >= 0.00"]
[73,4739,"PRO44","Loan interest and other financial costs (100%)",6080,2800,null,null,null,null,null,null,2000,null,2500,null,1778,null,null,88700,15000,null,null,null,null,15920,null,null,5000,null,null,null,null,null,null,null,null,null,null,625,null,null,null,null,null,null,null,null,500,null,1040,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1965,null,null,null,null,500,null,null,null,null,null,486.66666666666669,null,null,null,null,null,null,null,486.66666666666669,null,null,null,null,9722.6666666666661,null,null,null,500,500,null,486.66666666666669,null,null,null,null,null,9722.6666666666661,null,null,9722.6666666666661,486.66666666666669,null,null,null,null,500,null,null,null,null,450,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1187,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,486.66666666666669,null,null,null,9722.6666666666661,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,700,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25068,4739,null,null,null,null,null,null,null,null,null,null,null,266.66666666666669,null,null,null,514,null,null,null,null,null,19100,null,"a) Prohibited if PRO20.1 is present \nb) If present PRO26 or PRO29 or both must be present\nc) If present must be less than or equal to PRO26 + PRO29","SA Monetary value (2dp) > 0.00"]
[74,{"$f":"IF(PRO_IND>1,IF(HLOOKUP(PRO_IND-1,PRO_RANGE,A74)=\"\",\"\",HLOOKUP(PRO_IND-1,PRO_RANGE,A74)),\"\")","v":""},"PRO45",null,2400,50,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,7443,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1780,null,null,"SA Monetary value (2dp) > = 0.00"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Where both an occurrence of [FOR14] and a [PRO5-19] with [PRO5] and [PRO18] present, the value of [FOR14.2] and the value of [PRO5.2] from that occurrence of [PRO5-19] must be the same.' (validation constraint {{1029}})","Pre-calculation rule"]

{"sheet":"C6","index":15,"n_rows":213,"n_cols":280,"rows_kept":213,"cut":false,"hidden":true,"merged":[]}
["row",{"$f":"\"selected \"&FOR_IND-1","v":"selected 0"},"FOR",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation","Type"]
[2,{"$f":"IF(FOR_IND>1,IF(HLOOKUP(FOR_IND-1,FOR_RANGE,A2)=\"\",\"\",HLOOKUP(FOR_IND-1,FOR_RANGE,A2)),\"\")","v":""},"FOR1","If you were unable to transfer any of your overseas income to the UK, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,"N","N","N",null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,"N",null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,"N",null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N"]
[3,"","FOR2","If you are calculating your tax, enter the total Foreign Tax Credit Relief on your income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,2442,2442,null,null,null,null,null,2442,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,null,null,null,null,null,null,null,null,null,null,null,null,null,922,null,null,null,null,null,null,null,null,null,null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,377.5,null,1824.29,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2442,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,23158,35299,35299,35299,null,null,883,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5405,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2442,42,null,null,null,null,null,null,null,null,null,1334.77]
[4,"","FOR_INT_A_1","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"USA",null,null,null,null,"DNK","CAN","CAN",null,null,null,null,null,"CAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ARG",null,null,null,null,null,null,null,null,null,"DNK",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DNK",null,null,null,"ARG",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ARG",null,null,null,null,null,null,null,null,"BEL",null,"ITA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DNK",null,null,"DNK",null,"GBR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DNK",null,"SRB"]
[5,"","FOR_INT_B_1","Amount of income arising or received before any tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,null,null,1263,3562,3562,null,null,null,null,null,3562,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4227,null,null,null,null,null,null,null,null,null,1263,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1263,null,null,null,4227,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4227,null,null,null,null,null,null,null,null,500,null,1523.09,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3562,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1697,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,451,null,null,19048,null,2703,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1263,null,130]
[6,"","FOR_INT_C_1","Foreign tax taken off or paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,null,null,null,null,null,356,356,null,null,null,null,null,356,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,507,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,507,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,507,null,null,null,null,null,null,null,null,100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,356,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,170]
[7,"","FOR3_INT_D_1","Special Withholding Tax and any UK tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,252,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,252,null,null,null,null,null,null,null,null,null,null,null,null,null,null,252,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,252]
[8,"","FOR_INT_E_1","To claim Foreign Tax Credit Relief, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y",null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[9,"","FOR4_INT_F_1","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AW8=\"Y\",AW5,MAX(0,AW5-AW6))","v":400},null,null,null,null,{"$f":"IF(BB8=\"Y\",BB5,MAX(0,BB5-BB6))","v":1263},{"$f":"IF(BC8=\"Y\",BC5,MAX(0,BC5-BC6))","v":3562},{"$f":"IF(BD8=\"Y\",BD5,MAX(0,BD5-BD6))","v":3562},null,null,null,null,null,{"$f":"IF(BJ8=\"Y\",BJ5,MAX(0,BJ5-BJ6))","v":3562},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CJ8=\"Y\",CJ5,MAX(0,CJ5-CJ6))","v":3720},null,null,null,null,null,null,null,null,null,{"$f":"IF(CT8=\"Y\",CT5,MAX(0,CT5-CT6))","v":1263},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DI8=\"Y\",DI5,MAX(0,DI5-DI6))","v":1263},null,null,null,{"$f":"IF(DM8=\"Y\",DM5,MAX(0,DM5-DM6))","v":3720},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EO8=\"Y\",EO5,MAX(0,EO5-EO6))","v":3720},null,null,null,null,null,null,null,null,{"$f":"IF(EX8=\"Y\",EX5,MAX(0,EX5-EX6))","v":500},null,1523.09,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GF8=\"Y\",GF5,MAX(0,GF5-GF6))","v":3562},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HH8=\"Y\",HH5,MAX(0,HH5-HH6))","v":1697},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IC8=\"Y\",IC5,MAX(0,IC5-IC6))","v":451},null,null,{"$f":"IF(IF8=\"Y\",IF5,MAX(0,IF5-IF6))","v":19048},null,{"$f":"IF(IH8=\"Y\",IH5,MAX(0,IH5-IH6))","v":2703},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(JE8=\"Y\",JE5,MAX(0,JE5-JE6))","v":0},{"$f":"IF(JF8=\"Y\",JF5,MAX(0,JF5-JF6))","v":1263},null,130]
[10,"","FOR_INT_A_2","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ITA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"JPN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IRL"]
[11,"","FOR_INT_B_2","Amount of income arising or received before any tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18242.79,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5759,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,475]
[12,"","FOR_INT_C_2","Foreign tax taken off or paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2672.14,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,575.9]
[13,"","FOR3_INT_D_2","Special Withholding Tax and any UK tax taken off"]
[14,"","FOR_INT_E_2","To claim Foreign Tax Credit Relief, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[15,"","FOR4_INT_F_2","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18242.79,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HH14=\"Y\",HH11,MAX(0,HH11-HH12))","v":5759},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,475]
[16,"","FOR3_TOT","Total of column above",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BB7+BB13","v":252},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CT7+CT13","v":252},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"DI7+DI13","v":252},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EX7+EX13","v":75},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"JF7+JF13","v":252}]
[17,"","FOR4_TOT","Total of column above",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AW9+AW15","v":400},null,null,null,null,{"$f":"BB9+BB15","v":1263},{"$f":"BC9+BC15","v":3562},{"$f":"BD9+BD15","v":3562},null,null,null,null,null,{"$f":"BJ9+BJ15","v":3562},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CJ9+CJ15","v":3720},null,null,null,null,null,null,null,null,null,{"$f":"CT9+CT15","v":1263},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"DI9+DI15","v":1263},null,null,null,{"$f":"DM9+DM15","v":3720},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EO9+EO15","v":3720},null,null,null,null,null,null,null,null,{"$f":"EX9+EX15","v":500},null,{"$f":"EZ9+EZ15","v":19765.88},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GF9+GF15","v":3562},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HH9+HH15","v":7456},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IC9+IC15","v":451},null,null,{"$f":"IF9+IF15","v":19048},null,{"$f":"IH9+IH15","v":2703},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"JE9+JE15","v":0},{"$f":"JF9+JF15","v":1263},null,605]
[18,"","FOR_DIV_A_1","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"USA",null,null,null,null,"NAM","TCA","TCA",null,null,null,null,null,"TCA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BEL",null,null,null,null,null,null,null,null,null,"NAM",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NAM",null,null,null,"BEL",null,null,null,null,null,null,"USA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BEL",null,null,null,null,null,null,null,null,"BRN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TCA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IRL",null,null,null,null,null,null,null,"BRN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GGY",null,"GGY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NAM",null,"GGY",null,null,null,null,null,null,null,"BRN"]
[19,"","FOR_DIV_B_1","Amount of income arising or received before any tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1500,null,null,null,null,422,2679,2679,null,null,null,null,null,2679,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16200,null,null,null,null,null,null,null,null,null,422,null,null,null,null,null,null,null,null,null,null,null,null,null,null,422,null,null,null,16200,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16200,null,null,null,null,null,null,null,null,659,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2679,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,659,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,84227,null,6332,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,422,null,244,null,null,null,null,null,null,null,17997]
[20,"","FOR_DIV_C_1","Foreign tax taken off or paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,225,null,null,null,null,42,401,401,null,null,null,null,null,401,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2430,null,null,null,null,null,null,null,null,null,42,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,null,null,2430,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2430,null,null,null,null,null,null,null,null,98.85,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,401,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,98.85,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,null,null,null,null,null,null,null,null,4499.25]
[21,"","FOR5_DIV_D_1","Special Withholding Tax and any UK tax taken off"]
[22,"","FOR_DIV_E_1","To claim Foreign Tax Credit Relief, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,"Y"]
[23,"","FOR6_DIV_F_1","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AW22=\"Y\",AW19,MAX(0,AW19-AW20))","v":1275},null,null,null,null,{"$f":"IF(BB22=\"Y\",BB19,MAX(0,BB19-BB20))","v":422},{"$f":"IF(BC22=\"Y\",BC19,MAX(0,BC19-BC20))","v":2679},{"$f":"IF(BD22=\"Y\",BD19,MAX(0,BD19-BD20))","v":2679},null,null,null,null,null,{"$f":"IF(BJ22=\"Y\",BJ19,MAX(0,BJ19-BJ20))","v":2679},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CJ22=\"Y\",CJ19,MAX(0,CJ19-CJ20))","v":13770},null,null,null,null,null,null,null,null,null,{"$f":"IF(CT22=\"Y\",CT19,MAX(0,CT19-CT20))","v":422},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DI22=\"Y\",DI19,MAX(0,DI19-DI20))","v":422},null,null,null,{"$f":"IF(DM22=\"Y\",DM19,MAX(0,DM19-DM20))","v":13770},null,null,null,null,null,null,{"$f":"IF(DT22=\"Y\",DT19,MAX(0,DT19-DT20))","v":500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EO22=\"Y\",EO19,MAX(0,EO19-EO20))","v":13770},null,null,null,null,null,null,null,null,{"$f":"IF(EX22=\"Y\",EX19,MAX(0,EX19-EX20))","v":659},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GF22=\"Y\",GF19,MAX(0,GF19-GF20))","v":2679},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HH22=\"Y\",HH19,MAX(0,HH19-HH20))","v":500},null,null,null,null,null,null,null,{"$f":"IF(HP22=\"Y\",HP19,MAX(0,HP19-HP20))","v":659},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IF22=\"Y\",IF19,MAX(0,IF19-IF20))","v":84227},null,{"$f":"IF(IH22=\"Y\",IH19,MAX(0,IH19-IH20))","v":6332},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(JE22=\"Y\",JE19,MAX(0,JE19-JE20))","v":0},{"$f":"IF(JF22=\"Y\",JF19,MAX(0,JF19-JF20))","v":422},null,244,null,null,null,null,null,null,null,17997]
[24,"","FOR_DIV_A_2","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"USA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"JPN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"JEY"]
[25,"","FOR_DIV_B_2","Amount of income arising or received before any tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1700]
[26,"","FOR_DIV_C_2","Foreign tax taken off or paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100]
[27,"","FOR5_DIV_D_2","Special Withholding Tax and any UK tax taken off"]
[28,"","FOR_DIV_E_2","To claim Foreign Tax Credit Relief, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[29,"","FOR6_DIV_F_2","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DT28=\"Y\",DT25,MAX(0,DT25-DT26))","v":500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HH28=\"Y\",HH25,MAX(0,HH25-HH26))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1700]
[30,"","FOR_DIV_A_3","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BRN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"JPN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IRL"]
[31,"","FOR_DIV_B_3","Amount of income arising or received before any tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,659,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,468]
[32,"","FOR_DIV_C_3","Foreign tax taken off or paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,98.85,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50]
[33,"","FOR5_DIV_D_3","Special Withholding Tax and any UK tax taken off"]
[34,"","FOR_DIV_E_3","To claim Foreign Tax Credit Relief, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[35,"","FOR6_DIV_F_3","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DT34=\"Y\",DT31,MAX(0,DT31-DT32))","v":659},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HH34=\"Y\",HH31,MAX(0,HH31-HH32))","v":500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,468]
[36,"","FOR_DIV_A_4","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"JPN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DNK",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IRL"]
[37,"","FOR_DIV_B_4","Amount of income arising or received before any tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14669,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[38,"","FOR_DIV_C_4","Foreign tax taken off or paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50]
[39,"","FOR5_DIV_D_4","Special Withholding Tax and any UK tax taken off"]
[40,"","FOR_DIV_E_4","To claim Foreign Tax Credit Relief, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[41,"","FOR6_DIV_F_4","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DT40=\"Y\",DT37,MAX(0,DT37-DT38))","v":500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(IC40=\"Y\",IC37,MAX(0,IC37-IC38))","v":14669},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[42,"","FOR_DIV_A_5","Country or territory code"]
[43,"","FOR_DIV_B_5","Amount of income arising or received before any tax taken off"]
[44,"","FOR_DIV_C_5","Foreign tax taken off or paid"]
[45,"","FOR5_DIV_D_5","Special Withholding Tax and any UK tax taken off"]
[46,"","FOR_DIV_E_5","To claim Foreign Tax Credit Relief, put ‘X’ in the box"]
[47,"","FOR6_DIV_F_5","Taxable amount"]
[48,"","FOR5_TOT","Total of column above"]
[49,"","FOR6_TOT","Total of column above",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AW23+AW29+AW35+AW41+AW47","v":1275},null,null,null,null,{"$f":"BB23+BB29+BB35+BB41+BB47","v":422},{"$f":"BC23+BC29+BC35+BC41+BC47","v":2679},{"$f":"BD23+BD29+BD35+BD41+BD47","v":2679},null,null,null,null,null,{"$f":"BJ23+BJ29+BJ35+BJ41+BJ47","v":2679},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CJ23+CJ29+CJ35+CJ41+CJ47","v":13770},null,null,null,null,null,null,null,null,null,{"$f":"CT23+CT29+CT35+CT41+CT47","v":422},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"DI23+DI29+DI35+DI41+DI47","v":422},null,null,null,{"$f":"DM23+DM29+DM35+DM41+DM47","v":13770},null,null,null,null,null,null,{"$f":"DT23+DT29+DT35+DT41+DT47","v":2159},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EO23+EO29+EO35+EO41+EO47","v":13770},null,null,null,null,null,null,null,null,{"$f":"EX23+EX29+EX35+EX41+EX47","v":659},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GF23+GF29+GF35+GF41+GF47","v":2679},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HH23+HH29+HH35+HH41+HH47","v":2000},null,null,null,null,null,null,null,{"$f":"HP23+HP29+HP35+HP41+HP47","v":659},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IC23+IC29+IC35+IC41+IC47","v":14669},null,null,{"$f":"IF23+IF29+IF35+IF41+IF47","v":84227},null,{"$f":"IH23+IH29+IH35+IH41+IH47","v":6332},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"JE23+JE29+JE35+JE41+JE47","v":0},{"$f":"JF23+JF29+JF35+JF41+JF47","v":422},null,2413,null,null,null,null,null,null,null,17997]
[50,"","FOR_R_INT_A_1","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN"]
[51,"","FOR_R_INT_B_1","Amount of income arising or received before any tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3562,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3562]
[52,"","FOR_R_INT_C_1","Foreign tax taken off or paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,356,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,356]
[53,"","FOR7.1_R_INT_D_1","Special Withholding Tax and any UK tax taken off"]
[54,"","FOR_R_INT_E_1","To claim Foreign Tax Credit Relief, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[55,"","FOR7.2_R_INT_F_1","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EG54=\"Y\",EG51,MAX(0,EG51-EG52))","v":3562},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(JE54=\"Y\",JE51,MAX(0,JE51-JE52))","v":3562}]
[56,"","FOR7.1_TOT","Total of column above"]
[57,"","FOR7.2_TOT","Total of column above",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3562,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3562]
[58,"","FOR_R_DIV_A_1","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TCA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TCA"]
[59,"","FOR_R_DIV_B_1","Amount of income arising or received before any tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2679,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2679]
[60,"","FOR_R_DIV_C_1","Foreign tax taken off or paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,401,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,401]
[61,"","FOR7.3_R_DIV_D_1","Special Withholding Tax and any UK tax taken off"]
[62,"","FOR_R_DIV_E_1","To claim Foreign Tax Credit Relief, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[63,"","FOR7.4_R_DIV_F_1","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2679,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2679]
[64,"","FOR7.3_TOT","Total of column above"]
[65,"","FOR7.4_TOT","Total of column above",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2679,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2679]
[66,"","FOR7.5_TOT","Amount in box 7.4 subject to dividend tax credit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,679]
[67,"","FOR_OVE_A_1","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN","CAN",null,null,null,null,null,"CAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,"BEL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SLV","USA","USA","USA",null,null,"BEL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN"]
[68,"","FOR_OVE_B_1","Amount of income arising or received before any tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6741,6741,null,null,null,null,null,6741,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4620,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4620,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4620,null,null,null,null,null,null,null,null,1360,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6741,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,106754,131762,131762,131762,null,null,1360,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6741]
[69,"","FOR_OVE_C_1","Foreign tax taken off or paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1685,1685,null,null,null,null,null,1685,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,340,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1685,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23158,35299,35299,35299,null,null,340,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1685]
[70,"","FOR8_OVE_D_1","Special Withholding Tax and any UK tax taken off"]
[71,"","FOR_OVE_E_1","To claim Foreign Tax Credit Relief, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y",null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y","Y",null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[72,"","FOR9_OVE_F_1","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BC71=\"Y\",BC68,MAX(0,BC68-BC69))","v":6741},{"$f":"IF(BD71=\"Y\",BD68,MAX(0,BD68-BD69))","v":6741},null,null,null,null,null,{"$f":"IF(BJ71=\"Y\",BJ68,MAX(0,BJ68-BJ69))","v":6741},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CJ71=\"Y\",CJ68,MAX(0,CJ68-CJ69))","v":4620},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DM71=\"Y\",DM68,MAX(0,DM68-DM69))","v":4620},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EO71=\"Y\",EO68,MAX(0,EO68-EO69))","v":4620},null,null,null,null,null,null,null,null,{"$f":"IF(EX71=\"Y\",EX68,MAX(0,EX68-EX69))","v":1360},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GF71=\"Y\",GF68,MAX(0,GF68-GF69))","v":6741},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HJ71=\"Y\",HJ68,MAX(0,HJ68-HJ69))","v":106754},{"$f":"IF(HK71=\"Y\",HK68,MAX(0,HK68-HK69))","v":131762},{"$f":"IF(HL71=\"Y\",HL68,MAX(0,HL68-HL69))","v":131762},{"$f":"IF(HM71=\"Y\",HM68,MAX(0,HM68-HM69))","v":131762},null,null,{"$f":"IF(HP71=\"Y\",HP68,MAX(0,HP68-HP69))","v":1360},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(JE71=\"Y\",JE68,MAX(0,JE68-JE69))","v":6741}]
[73,"","FOR8_TOT","Total of column above"]
[74,"","FOR9_TOT","Total of column above",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BC72","v":6741},{"$f":"BD72","v":6741},null,null,null,null,null,{"$f":"BJ72","v":6741},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CJ72","v":4620},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"DM72","v":4620},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EO72","v":4620},null,null,null,null,null,null,null,null,{"$f":"EX72","v":1360},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GF72","v":6741},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HJ72","v":106754},{"$f":"HK72","v":131762},{"$f":"HL72","v":131762},{"$f":"HM72","v":131762},null,null,{"$f":"HP72","v":1360},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"JE72","v":6741}]
[75,"","FOR_DIV_A","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,"IND",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IND"]
[76,"","FOR_DIV_B","Amount of income arising or received before any tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1263,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1263,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1263,null,null,null,null,null,null,null,null,3620,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3620]
[77,"","FOR_DIV_C","Foreign tax taken off or paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,189,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,189,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,189,null,null,null,null,null,null,null,null,724,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,724]
[78,"","FOR10_DIV_D","Special Withholding Tax and any UK tax taken off"]
[79,"","FOR_DIV_E","To claim Foreign Tax Credit Relief, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[80,"","FOR11_DIV_F","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CJ79=\"Y\",CJ76,MAX(0,CJ76-CJ77))","v":1074},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DM79=\"Y\",DM76,MAX(0,DM76-DM77))","v":1074},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EO79=\"Y\",EO76,MAX(0,EO76-EO77))","v":1074},null,null,null,null,null,null,null,null,{"$f":"IF(EX79=\"Y\",EX76,MAX(0,EX76-EX77))","v":3620},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HP79=\"Y\",HP76,MAX(0,HP76-HP77))","v":3620}]
[81,"","FOR10_TOT","Total"]
[82,"","FOR11_TOT","Total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CJ80","v":1074},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"DM80","v":1074},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EO80","v":1074},null,null,null,null,null,null,null,null,{"$f":"EX80","v":3620},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HP80","v":3620}]
[83,{"$f":"IF(FOR_IND>1,IF(HLOOKUP(FOR_IND-1,FOR_RANGE,A83)=\"\",\"\",HLOOKUP(FOR_IND-1,FOR_RANGE,A83)),\"\")","v":""},"FOR_ALO_A","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA"]
[84,"","FOR_ALO_B","Amount of income arising or received before any tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6921,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6921,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6921]
[85,"","FOR_ALO_C","Foreign tax taken off or paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2076,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2076,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2076]
[86,"","FOR12_ALO_D","Special Withholding Tax and any UK tax taken off"]
[87,"","FOR_ALO_E","To claim Foreign Tax Credit Relief, put ‘X’ in the box"]
[88,"","FOR13_ALO_F","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CJ87=\"Y\",CJ84,MAX(0,CJ84-CJ85))","v":4845},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(DM87=\"Y\",DM84,MAX(0,DM84-DM85))","v":4845},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(EO87=\"Y\",EO84,MAX(0,EO84-EO85))","v":4845}]
[89,"","FOR12_TOT","Total"]
[90,"","FOR13_TOT","Total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CJ88","v":4845},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"DM88","v":4845},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EO88","v":4845}]
[91,"","FOR13.1","Property inc or finance costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800]
[92,"","FOR13.2","Unused residential finance costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100]
[93,"","FOR14","Total rents and other receipts (excluding taxable premiums for the grant of a lease)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12789,9050,null,null,null,null,null,3602,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3702,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1191.3900000000001,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3702,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2110,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3602]
[94,{"$f":"IF(FOR_IND>1,IF(HLOOKUP(FOR_IND-1,FOR_RANGE,A94)=\"\",\"\",HLOOKUP(FOR_IND-1,FOR_RANGE,A94)),\"\")","v":""},"FOR14.1","Property income allowance"]
[95,"","FOR14.2","If you've used traditional accounting rather than cash basis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y","Y"]
[96,"","FOR15","Number of overseas let properties",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,3,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[97,"","FOR16","Premiums paid for the grant of a lease",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2510]
[98,"","FOR17","Property expenses (rent, repairs, legal fees, cost of services provided) – enter the total amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3729,4283,null,null,null,null,null,2510,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2326.25,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4695,2278,2278,2278,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2510]
[99,"","FOR18","Net profit or loss (box 14 + box 16 minus box 17)  – if this is a negative figure (a loss) put a minus sign in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BC93+BC97-BC98","v":9060},{"$f":"BD93+BD97-BD98","v":4767},null,null,null,null,null,{"$f":"BJ93+BJ97-BJ98","v":1092},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CB93+CB97-CB98","v":3602},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-1134.8599999999999,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GF93+GF97-GF98","v":6112},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2110,null,{"$f":"HJ93+HJ97-HJ98","v":-4695},{"$f":"HK93+HK97-HK98","v":-2278},{"$f":"HL93+HL97-HL98","v":-2278},{"$f":"HM93+HM97-HM98","v":-2278},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"JE93+JE97-JE98","v":1092}]
[100,"","FOR19","Private use adjustment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,179,null,null,null,null,null,null,90,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90]
[101,"","FOR20","Balancing charges"]
[102,"","FOR21","Capital allowances for equipment and vehicles (but not for furnished residential lettings)"]
[103,"","FOR21.1","Zero-emission car allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,199]
[104,"","FOR22","Zero-emission goods vehicle allowance"]
[105,{"$f":"IF(FOR_IND>1,IF(HLOOKUP(FOR_IND-1,FOR_RANGE,A105)=\"\",\"\",HLOOKUP(FOR_IND-1,FOR_RANGE,A105)),\"\")","v":""},"FOR22.1","The Structures and Buildings Allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,269,null,null,null,null,null,null,160,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,160,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,250,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,200]
[106,"","FOR22.2","Electric charge-point allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,148,278,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,110,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,160]
[107,"","FOR23","Costs of replacing domestic items (for furnished residential lettings only)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1296,null,null,null,null,null,200]
[108,"","FOR24","Adjusted profit or loss for the year (box 18 + box 19 + box 20 minus (boxes 21 to 23))",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(BC99+BC100+BC101)-(BC102+BC104+BC105+BC106+BC107+BC103)","v":8822},{"$f":"(BD99+BD100+BD101)-(BD102+BD104+BD105+BD106+BD107+BD103)","v":2994},null,null,null,null,null,{"$f":"(BJ99+BJ100+BJ101)-(BJ102+BJ104+BJ105+BJ106+BJ107)","v":822},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(CB99+CB100+CB101)-(CB102+CB104+CB105+CB106+CB107)","v":3332},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-1134.8599999999999,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(GF99+GF100+GF101)-(GF102+GF104+GF105+GF106+GF107)","v":5842},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2110,null,{"$f":"HJ99+HJ100+HJ101-(HJ102+HJ104+HJ107)","v":-4695},{"$f":"HK99+HK100+HK101-(HK102+HK104+HK107)","v":-2278},{"$f":"HL99+HL100+HL101-(HL102+HL104+HL107)","v":-2278},{"$f":"HM99+HM100+HM101-(HM102+HM104+HM107)","v":-2278},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(JE99+JE100+JE101)-(JE102+JE104+JE105+JE106+JE107)","v":822}]
[109,"","FOR24.1","Relief for residential finance costs not included in box 17",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,750,233,null,null,null,null,null,120,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,120]
[110,"","FOR24.2","Unused residential finance costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,120]
[111,"","FOR_L&P_A_1","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN","SGP",null,null,null,null,null,"CAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ITA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IRL",null,"BEL","FRA","FRA","FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN"]
[112,"","FOR25_L&P_B_1","Amount of income arising or received before any tax taken off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BC108","v":8822},{"$f":"BD108","v":2994},null,null,null,null,null,{"$f":"BJ108","v":822},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,822,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-1134.8599999999999,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,822,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2110,null,-4695,-2278,-2278,-2278,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"JE108","v":822}]
[113,"","FOR28_L&P_C_1","Foreign tax taken off or paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,615.82000000000005,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,686]
[114,"","FOR29_L&P_D_1","Special Withholding Tax and any UK tax taken off"]
[115,"","FOR_L&P_E_1","To claim Foreign Tax Credit Relief, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[116,"","FOR30_L&P_F_1","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8822,2946,null,null,null,null,null,822,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,822,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,822,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HH115=\"Y\",HH112,MAX(0,HH112-HH113))","v":2110},null,{"$f":"IF(HJ115=\"Y\",HJ112,MAX(0,HJ112-HJ113))","v":0},{"$f":"IF(HK115=\"Y\",HK112,MAX(0,HK112-HK113))","v":0},{"$f":"IF(HL115=\"Y\",HL112,MAX(0,HL112-HL113))","v":0},{"$f":"IF(HM115=\"Y\",HM112,MAX(0,HM112-HM113))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,822]
[117,"","FOR25_TOT","Total of column above",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8822,2994,null,null,null,null,null,822,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,822,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-1134.8599999999999,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,822,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HH112","v":2110},null,{"$f":"HJ112","v":-4695},{"$f":"HK112","v":-2278},{"$f":"HL112","v":-2278},{"$f":"HM112","v":-2278},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,822]
[118,"","FOR26","Total loss brought forward from earlier years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2500,562,null,null,null,null,null,320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1306,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,320]
[119,"","FOR27","Total taxable profits (if box 25 minus box 26 is a positive amount)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BC117-BC118)","v":6322},{"$f":"MAX(0,BD117-BD118)","v":2432},null,null,null,null,null,{"$f":"MAX(0,BJ117-BJ118)","v":502},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CB117-CB118)","v":502},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GF117-GF118)","v":502},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HH117-HH118)","v":2110},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,JE117-JE118)","v":502}]
[120,"","FOR28_TOT","Total foreign tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,615.82000000000005,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HH113","v":686}]
[121,"","FOR29_TOT","Total of column above"]
[122,"","FOR30_TOT","Total taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BC117-BC118)","v":6322},2384,null,null,null,null,null,502,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,502,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,502,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HH116","v":2110},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,502]
[123,"","FOR31","Loss set off against total income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6001,2278,2278,2278]
[124,"","FOR32","Total loss to carry forward to the following year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1134.8599999999999]
[125,"","FOR A_1","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IRL"]
[126,"","FORC_1","Foreign tax paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8836]
[127,"","FORE_1","To claim Foreign Tax Credit Relief put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[128,"","FORF_1","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23904]
[129,"","FOR A_2","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NOR"]
[130,"","FORC_2","Foreign tax paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3394]
[131,"","FORE_2","To claim Foreign Tax Credit Relief put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[132,"","FORF_2","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14655]
[133,"","FOR A_3","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN"]
[134,"","FORC_3","Foreign tax paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1651]
[135,"","FORE_3","To claim Foreign Tax Credit Relief put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[136,"","FORF_3","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7434]
[137,"","FOR A_4","Country or territory code",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"JPN"]
[138,"","FORC_4","Foreign tax paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,121168]
[139,"","FORE_4","To claim Foreign Tax Credit Relief put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[140,"","FORF_4","Taxable amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,291486]
[141,"","FOR33","Amount of chargeable gain under UK rules",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,149140,49140,49140,49140]
[142,"","FOR34","Number of days over which UK gain accrued"]
[143,"","FOR35","Amount of chargeable gain under foreign tax rules"]
[144,"","FOR36","Number of days over which foreign gain accrued"]
[145,"","FOR37","Foreign tax paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,149140,49140,49140,49140]
[146,"","FOR38","To claim Foreign Tax Credit Relief put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y","Y"]
[147,"","FOR39","Total Foreign Tax Credit Relief on gains",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,63400,11793,11793,11073]
[148,"","FOR40","Special Withholding Tax"]
[149,"","FOR41","Gains on disposals of holdings in offshore funds (excluding the amounts entered in box 13) and discretionary income from non-resident trusts – enter the amount of the gain or payment"]
[150,"","FOR42","If you have received a benefit from a person abroad, enter the value or payment received – if you are omitting income from this section because you are claiming an exemption, see box 46"]
[151,"","FOR43","Gains on foreign life insurance policies, etc (excluding the amounts entered in box 13) – enter the amount of the gain",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60345]
[152,"","FOR44","Number of years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17]
[153,"","FOR45","Tax treated as paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12069]
[154,"","FOR46","If you have omitted income from boxes 11, 13 and 42 because you are claiming an exemption in relation to a transfer of assets, enter the total amount omitted (and give full details in the ‘Any other information’ box on your tax return)"]
[]
[]
[]
[]
[]
[]
[]
["row","selected","FTCR","TCR",1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273]
[2,{"$f":"IF(FOR_IND>1,IF(HLOOKUP(FOR_IND-1,TCR_RANGE,A163)=\"\",\"\",HLOOKUP(FOR_IND-1,TCR_RANGE,A163)),\"\")","v":""},null,"FTCR claim",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true,true,true,null,null,null,null,null,true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true,null,null,null,null,null,null,null,null,null,null,true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true,null,true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true,null,true,true,true,true,null,null,true,null,true,null,null,null,null,null,null,null,null,null,null,null,null,null,true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true,true]
[3,{"$f":"IF(FOR_IND>1,IF(HLOOKUP(FOR_IND-1,TCR_RANGE,A164)=\"\",\"\",HLOOKUP(FOR_IND-1,TCR_RANGE,A164)),\"\")","v":""},null,"Item 1 type",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,1,1,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1,1,1,1,null,null,1,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,4]
[4,{"$f":"IF(FOR_IND>1,IF(HLOOKUP(FOR_IND-1,TCR_RANGE,A165)=\"\",\"\",HLOOKUP(FOR_IND-1,TCR_RANGE,A165)),\"\")","v":""},null,"Item 1 % max",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,1,1,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,null,null,null,null,null,null,null,null,null,9,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1,1,1,1,null,null,1,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,8]
[5,"",null,"Item 1 Country",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NAM","CAN","CAN",null,null,null,null,null,"CAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NAM",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NAM",null,null,null,null,null,null,null,null,null,null,"USA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BEL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"JPN",null,"SLV","USA","USA","USA",null,null,"BEL",null,"BEL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN","NAM"]
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[3,"","TRU2","Total payments in tax year from settlor interested trusts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2530,null,null,null,null,null,null,null,null,null,4500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) except 0.00"]
[4,"","TRU3","Non-discretionary income taxed at basic rate. Net Amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10568,null,null,null,null,null,null,null,137238,null,null,null,null,null,null,null,10568,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10568,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10568,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10568,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10568,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[5,"","TRU4","Non-discretionary income taxed at lower rate. Net amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,15726,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,148,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[6,"","TRU5","Non-discretionary income taxed at non-payable dividend rate. Net amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2278,null,null,null,null,null,null,null,26811,null,null,null,null,null,null,null,2278,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2278,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2278,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2278,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2278,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8861,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[7,"","TRU6","Tick box - trust or settlement income with non-resident trustees included elsewhere on the return",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,"N","Y",null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,"N","N",null,"N",null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[8,"","TRU7","Income on settlors taxed at basic rate. Net amount ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1476,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,451,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,451,null,null,239,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,451,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[9,"","TRU8","Income on settlors taxed at lower rate. Net amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,800,200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,116,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,116,null,null,523,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,778,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,116,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[10,"","TRU9","Income on settlors taxed at dividend rate. Net amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23696,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,155,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[11,"","TRU10","Income on settlors taxed at special trust rate. Net amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3200,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[12,"","TRU11","savings income on settlor at trust rate",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1762,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[13,"","TRU12","Income on settlors taxed at dividend trust rate. Net amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4468,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6034,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10998,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[14,"","TRU13","Nonsavings income at basic rate",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,246,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,246,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,246,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[15,"","TRU14","Non savings income paid gross",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[16,"","TRU15","amount of UK life insurance policy",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1808,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1808,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[17,"","TRU16","Income from estates taxed at Basic Rate Tax. Net amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1379,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1379,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[18,"","TRU17","Income from estates taxed at lower rate. Net amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,122,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,122,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[19,"","TRU18","Income from estates taxed at dividend rate. Net amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11984,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,159,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,259,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[20,{"$f":"IF(TRU_IND>1,IF(HLOOKUP(TRU_IND-1,TRU_RANGE,A20)=\"\",\"\",HLOOKUP(TRU_IND-1,TRU_RANGE,A20)),\"\")","v":""},"TRU18.1","Dividend income taxed at 7.5%",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100]
[21,{"$f":"IF(TRU_IND>1,IF(HLOOKUP(TRU_IND-1,TRU_RANGE,A21)=\"\",\"\",HLOOKUP(TRU_IND-1,TRU_RANGE,A21)),\"\")","v":""},"TRU19","Income from estates taxed at  non repayable Basic Rate ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,400,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,700,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[22,"","TRU22","Income from estates taxed at non repayable lower rate. Net amount ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,230,null,null,null,null,null,null,33799,null,null,null,null,null,null,null,null,230,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,230,null,null,null,null,null,null,55640,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,230,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,230,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,230,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[23,"","TRU23","Income from estates taxed at non-payable dividend rate. Net amount",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2716,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[24,"","TRU24","Total foreign tax for which tax credit relief not claimed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1850,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[25,{"$f":"IF(TRU_IND>1,IF(HLOOKUP(TRU_IND-1,TRU_RANGE,A25)=\"\",\"\",HLOOKUP(TRU_IND-1,TRU_RANGE,A25)),\"\")","v":""},"TRU25","Residential propery income or restricted finance costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1200,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[26,{"$f":"IF(TRU_IND>1,IF(HLOOKUP(TRU_IND-1,TRU_RANGE,A26)=\"\",\"\",HLOOKUP(TRU_IND-1,TRU_RANGE,A26)),\"\")","v":""},"TRU25.1","Unused residential finance costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) >= 0.00"]
[27,{"$f":"IF(TRU_IND>1,IF(HLOOKUP(TRU_IND-1,TRU_RANGE,A27)=\"\",\"\",HLOOKUP(TRU_IND-1,TRU_RANGE,A27)),\"\")","v":""},"TRU26","Additional Information",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA non-empty string"]

{"sheet":"C8C9C10","index":17,"n_rows":166,"n_cols":282,"rows_kept":166,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation","Type","If Present","Value validation"]
["row","selected","CGT",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation",null,"If Present","Value validation"]
[2,{"$f":"IF(CGT_IND>1,IF(HLOOKUP(CGT_IND-1,CGT_RANGE,A3)=\"\",\"\",HLOOKUP(CGT_IND-1,CGT_RANGE,A3)),\"\")","v":""},"CGT1","Your name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LDC only","SA string"]
[3,"","CGT2","Your Unique Taxpayer Reference (UTR)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max 10 characters","UTR"]
[4,3,"CGT3","Number of disposals",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,1,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,1,1,1,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,3,1,1,null,null,null,null,3,null,null,null,null,null,1,1,1,2,2,null,null,null,null,null,null,null,"Integer value greater > 0"]
[5,172570,"CGT4","Disposal proceeds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,330000,null,null,null,null,null,235000,null,null,null,null,null,null,null,null,null,null,null,285000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,625000,null,null,null,null,null,null,null,226000,200000,200000,200000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,385723,172570,440000,93723,null,null,null,null,179700,null,null,null,null,null,475000,55000,540013,343840,1090000,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00","CGT3"]
[6,116677,"CGT5","Allowable costs (including purchase price)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,390000,null,null,null,null,null,160371,null,null,null,null,null,null,null,null,null,null,null,161581,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600900,null,null,null,null,null,null,null,150860,150860,150860,150860,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,316588,116677,81000,82641,null,null,null,null,119650,null,null,null,null,null,114421,49037,503006,320261,987500,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00",""]
[7,55893,"CGT6","Gains in the year, before losses - do not include any gains subject to non-resident Capital Gains Tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74629,null,null,null,null,null,null,null,null,null,null,null,84175.01,46300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,{"$f":"MAX(0,HJ6-HJ7)","v":75140},{"$f":"MAX(0,HK6-HK7)","v":49140},{"$f":"MAX(0,HL6-HL7)","v":49140},{"$f":"MAX(0,HM6-HM7)","v":49140},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IT6-IT7)","v":69135},{"$f":"MAX(0,IU6-IU7)","v":55893},{"$f":"MAX(0,IV6-IV7)","v":359000},{"$f":"MAX(0,IW6-IW7)","v":11082},null,null,null,null,{"$f":"MAX(0,JB6-JB7)","v":60050},null,null,null,null,null,{"$f":"MAX(0,JH6-JH7)","v":360579},{"$f":"MAX(0,JI6-JI7)","v":5963},{"$f":"MAX(0,JJ6-JJ7)","v":37007},{"$f":"MAX(0,JK6-JK7)","v":23579},{"$f":"MAX(0,JL6-JL7)","v":102500},null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00","CGT3"]
[8,"","CGT7","Losses in the year - do not include any losses incurred on the disposal of a property subject to non-resident Capital Gains tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00","CGT3"]
[9,"","CGT8","If you are making any claim or election, put the relevant code in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PRR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LET",null,null,null,null,null,null,"Must be in the format AAA","SA CGT Relief Code (3 upper case letters)"]
[10,"","CGT9","Gain or loss reported via PDD",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14600,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74629,null,null,null,null,null,null,null,null,null,null,null,null,46300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60050,null,null,null,null,null,null,null,47007,23579,null,null,null,null,null,null,null,"If CGT3 present then at least one of CGT6, CGT7, or CGT9 must be present","SA Monetary value (2dp)","CGT3"]
[11,{"$f":"IF(CGT_IND>1,IF(HLOOKUP(CGT_IND-1,CGT_RANGE,A12)=\"\",\"\",HLOOKUP(CGT_IND-1,CGT_RANGE,A12)),\"\")","v":""},"CGT10","Tax on gains in box 9 already charged",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4551,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,615,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14425.11,null,null,null,null,null,null,null,null,null,null,null,null,9720,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7280,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18000,null,null,null,null,null,null,null,10477,2118,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00","CGT9"]
[12,"","CGT11",{"$f":"\"If, during \"&tax_year&\", you  submitted a Real Time Transaction Tax return for the disposal of a residential property or properties, put the overall gain or loss in the box -  include the  individual amounts of gains in  box 6 and losses in box 7\"","v":"If, during 2024-25, you  submitted a Real Time Transaction Tax return for the disposal of a residential property or properties, put the overall gain or loss in the box -  include the  individual amounts of gains in  box 6 and losses in box 7"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-10000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,84175.01,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT11 is positive then CGT6 must be present\nIf CGT11 is positive it must be less than or equal to CGT6\nIfCGT11 is negative then VGT7 must be present\nIf CGT11 is negative then its absolute value must be less than or equal to CGT7","SA Monetary value (2dp)"]
[13,"","CGT12","Tax on gains in box 11 already charged",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20125,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,900,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00","CGT11"]
[14,"","CGT13","Carried interest (arising basis)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16731,null,null,null,null,null,null,null,null,null,null,null,3002,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[15,"","CGT13A","Carried interest (accruals basis)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,178486,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29800]
[16,"","CGT13B","Gains on carried interest ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1457,null,178486,null,null,null,null,null,null,null,null,null,3002,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30000]
[17,"","CGT13.1","Number of disposals",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[18,"","CGT13.2","Disposal proceeds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58796,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,168950]
[19,"","CGT13.3","Allowable costs (including purchase price)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48744,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73780]
[20,"","CGT13.4","Gains in the year, before losses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EU19-EU20","v":10052},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GC19-GC20","v":95170}]
[21,"","CGT13.4a","Post budgetGains in the year, before losses"]
[22,"","CGT13.5","Losses in the year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1052]
[23,"","CGT13.6","If you're making a claim or election",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OTH"]
[24,"","CGT13.7","Total gains or losses reported on RTT returns",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"EU21-EU23","v":9000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,95170]
[25,"","CGT13.8","Tax on gains already paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1075,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40548]
[26,1,"CGT14","Number of disposals",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,2,null,1,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,1,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,2,null,null,null,2,null,null,1,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,1,1,2,2,2,1,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,1,null,1,null,null,null,1,null,null,null,1,1,null,null,null,null,null,null,null,null,null,null,"Integer value greater > 0"]
[27,76671,"CGT15","Disposal proceeds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37000,null,null,null,null,null,null,37000,null,12000,null,null,null,null,null,null,null,null,null,null,null,12000,null,null,null,null,null,null,12000,null,null,12000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000,null,37000,null,null,null,37000,null,null,212000,null,null,212000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,212000,null,null,null,null,null,null,null,12000,12000,37000,37000,37000,212000,212000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,129000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,295729,null,null,null,null,null,null,null,null,null,null,null,null,76671,null,null,212000,null,212000,null,null,null,30000,null,null,null,13000,125000,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00","CGT14"]
[28,18646,"CGT16","Allowable costs (including purchase price)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000,null,null,null,null,null,null,12000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000,null,null,null,12000,null,null,197000,null,null,197000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,197000,null,null,null,null,null,null,null,null,null,12000,12000,12000,197000,197000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,251014,null,null,null,null,null,null,null,null,null,null,null,null,18646,null,null,197000,null,197000,null,null,null,17000,null,null,null,null,32500,null,null,null,null,null,null,null,null,null,"Positive only","SA Monetary value (2dp) > 0.00"]
[29,58025,"CGT17","Gains in the year, before losses - do not include attributed gains included in box 18",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AU28-AU29)","v":25000},null,null,null,null,null,null,{"$f":"MAX(0,BB28-BB29)","v":25000},null,{"$f":"MAX(0,BD28-BD29)","v":12000},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BP28-BP29)","v":12000},null,null,null,null,null,null,{"$f":"MAX(0,BW28-BW29)","v":12000},null,null,{"$f":"MAX(0,BZ28-BZ29)","v":12000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,DA28-DA29)","v":12000},null,{"$f":"MAX(0,DC28-DC29)","v":25000},null,null,null,{"$f":"MAX(0,DG28-DG29)","v":25000},null,null,{"$f":"MAX(0,DJ28-DJ29)","v":15000},null,null,{"$f":"MAX(0,DM28-DM29)","v":15000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EH28-EH29)","v":36000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EY28-EY29)","v":15000},null,null,null,null,null,null,null,{"$f":"MAX(0,FG28-FG29)","v":12000},12000,25000,25000,25000,15000,15000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HB28-HB29)","v":73000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IH28-IH29)","v":44715},null,null,null,null,null,null,null,null,null,null,null,null,58025,null,null,{"$f":"MAX(0,IX28-IX29)","v":15000},null,{"$f":"MAX(0,IZ28-IZ29)","v":15000},null,null,null,13000,null,null,null,13000,92500,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00","CGT14"]
[30,"","CGT17a","Post budget Gains in the year, before losses - do not include attributed gains included in box 19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17000]
[31,28695,"CGT17.1","Amount relating to disposals of non-residential land and buildings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000,null,39765,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28695]
[32,"","CGT17.2","Amount of box 17 where BADR is claimed (residential property and non-residential land and buildings)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000,7500]
[33,"","CGT17.3","Amount of box 17 where BADR is claimed (listed and unlisted shares and securities)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1500]
[34,"","CGT17.4","Amount of box 17 where BADR is claimed (other assets)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2765]
[35,"","CGT18","Attributed gains where personal losses cannot be set off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8000,null,null,8000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8000,null,null,null,null,null,null,null,null,null,null,null,null,8000,8000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17654,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8000,null,8000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[36,"","CGT18a","Post budget Attributed gains where personal losses cannot be set off"]
[37,"","CGT19","Losses in the year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT14 is present then at least one of CGT17 and CGT19 must be present","SA Monetary value (2dp) > 0.00","CGT14"]
[38,"","CGT20","If you are making any claim or election, put the relevant code in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ERL",null,null,null,null,null,null,"ERL",null,"ERL",null,null,"INV",null,null,null,null,null,null,null,null,"ERL",null,null,null,null,"SIR",null,"ERL",null,null,"ERL",null,null,null,"SIR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SIR",null,null,null,null,null,null,"ERL",null,"ERL",null,null,null,"ERL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ERL",null,null,null,null,null,null,null,null,null,null,null,null,null,"SIR",null,null,null,null,null,null,null,null,null,null,"ERL","ERL","ERL","ERL","ERL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"INV",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ERL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ERL",null,null,null,null,"ERL",null,null,null,null,null,null,null,null,null,"Must be in the format AAA","SA CGT Relief Code (3 upper case letters)"]
[39,"","CGT21",{"$f":"\"If, during \"&tax_year&\",  you  submitted a Real Time Transaction Tax return for the disposal of an asset of this type, put the overall gain or loss  in the box -  include the  individual amounts of gains or losses in the box 17 total for gains and box 19 total for losses\"","v":"If, during 2024-25,  you  submitted a Real Time Transaction Tax return for the disposal of an asset of this type, put the overall gain or loss  in the box -  include the  individual amounts of gains or losses in the box 17 total for gains and box 19 total for losses"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT21 is positive then CGT17 must be present\nIf CGT21 is positive it must be less than or equal to CGT17\nIf CGT21 is negative then CGT19 must be present\nIf CGT21 is negative then its absolute value must be less than or equal to CGT19","SA Monetary value (2dp)"]
[40,"","CGT22","Tax on gains in box 21 already charged",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,170,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00","CGT21"]
[41,{"$f":"IF(CGT_IND>1,IF(HLOOKUP(CGT_IND-1,CGT_RANGE,A42)=\"\",\"\",HLOOKUP(CGT_IND-1,CGT_RANGE,A42)),\"\")","v":2},"CGT23","Number of disposals",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,2,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,1,null,3,null,null,null,null,null,null,null,null,null,null,3,null,null,null,2,null,null,null,null,null,null,null,null,3,3,null,null,null,null,null,null,null,3,3,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,null,null,null,null,null,18,null,null,null,null,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,65,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,"Integer value greater > 0"]
[42,"","CGT24","Disposal proceeds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99000,65000,null,null,null,null,null,null,null,null,65000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,65000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99000,21000,null,99000,null,null,null,null,null,null,null,null,null,null,99000,null,null,null,65000,null,null,null,null,null,null,null,null,99000,99000,null,null,null,null,null,null,null,99000,99000,99000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42000,null,null,null,null,null,null,30000,null,null,null,null,99000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2453071,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1700,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00","CGT23"]
[43,22000,"CGT25","Allowable costs (including purchase price)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9000,25000,null,null,null,null,null,null,null,null,25000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9000,4500,null,9000,null,null,null,null,null,null,null,null,null,null,9000,null,null,null,25000,null,null,null,null,null,null,null,null,9000,9000,null,null,null,null,null,null,null,9000,9000,9000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7000,null,null,null,null,null,null,40000,null,null,null,null,9000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2074877,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,821,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[44,0,"CGT26","Gains in the year, before losses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BT43-BT44)","v":90000},{"$f":"MAX(0,BU43-BU44)","v":40000},null,null,null,null,null,null,null,null,{"$f":"MAX(0,CD43-CD44)","v":40000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,CT43-CT44)","v":40000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,DO43-DO44)","v":90000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,ED43-ED44)","v":90000},{"$f":"MAX(0,EE43-EE44)","v":16500},null,{"$f":"MAX(0,EG43-EG44)","v":90000},null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,ER43-ER44)","v":90000},null,null,null,{"$f":"MAX(0,EV43-EV44)","v":40000},null,null,null,null,null,null,null,null,{"$f":"MAX(0,FE43-FE44)","v":90000},{"$f":"MAX(0,FF43-FF44)","v":90000},null,null,null,null,null,null,null,{"$f":"MAX(0,FN43-FN44)","v":90000},{"$f":"MAX(0,FO43-FO44)","v":90000},{"$f":"MAX(0,FP43-FP44)","v":90000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35000,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HG43-HG44)","v":90000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,487030,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,879,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00","{{419}}CGT23"]
[45,"","CGT26a","Post budget Gains in the year, before losses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38950,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28000]
[46,22000,"CGT27","Losses in the year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HB44-HB43)","v":10000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,108836,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT23 is present then at least one of CGT26 and CGT27 must be present","SA Monetary value (2dp) > 0.00","CGT23"]
[47,"NVC","CGT28","If you are making any claim or election, put the relevant code in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SIR",null,null,null,null,null,null,null,null,"SIR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SIR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SIR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NVC",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Must be in the format AAA","SA CGT Relief Code (3 upper case letters)"]
[48,"","CGT29",{"$f":"\"If, during \"&tax_year&\", you  submitted a Real Time Transaction Tax return for the disposal of listed shares or securities, put the overall gain or loss in the box -  include the  individual amounts of gains or losses in  box 26 and losses in box 27\"","v":"If, during 2024-25, you  submitted a Real Time Transaction Tax return for the disposal of listed shares or securities, put the overall gain or loss in the box -  include the  individual amounts of gains or losses in  box 26 and losses in box 27"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) Can be negative\nb) If CGT29 positive, then must be less than or equal to CGT26\nc) If CGT29 negative, then absolute value CGT29 must be less than or equal to CGT27\nd) if entry in CGT23 present then CGT26 OR CGT27 OR CGT29 must also be present\ne) If CGT29 is positive then CGT26 must be present\nf) If CGT29 is negative then CGT27 must be present","SA Monetary value (2dp)"]
[49,"","CGT30","Tax on gains in box 29 already charged",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[50,"","CGT31","Number of disposals",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,1,null,1,null,null,1,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,1,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,1,1,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,1,null,null,null,null,null,null,1,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Integer value greater > 0"]
[51,"","CGT32","Disposal proceeds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25000,null,null,null,null,null,null,25000,null,27000,null,null,33000,null,null,null,null,null,null,null,null,27000,null,null,null,null,null,null,27000,null,null,27000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27000,null,25000,null,null,null,25000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27000,27000,25000,25000,25000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29000,null,null,null,null,null,null,10000,null,null,null,null,null,null,20000,null,null,null,null,null,null,20000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[52,"","CGT33","Allowable costs (including purchase price)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,null,null,15000,null,null,null,null,null,null,1000,null,null,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Positive only","SA Monetary value (2dp) > 0.00"]
[53,"","CGT34","Gains in the year, before losses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AU52-AU53)","v":25000},null,null,null,null,null,null,{"$f":"MAX(0,BB52-BB53)","v":25000},null,{"$f":"MAX(0,BD52-BD53)","v":27000},null,null,{"$f":"MAX(0,BG52-BG53)","v":30000},null,null,null,null,null,null,null,null,{"$f":"MAX(0,BP52-BP53)","v":27000},null,null,null,null,null,null,{"$f":"MAX(0,BW52-BW53)","v":27000},null,null,{"$f":"MAX(0,BZ52-BZ53)","v":27000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,DA52-DA53)","v":27000},null,{"$f":"MAX(0,DC52-DC53)","v":25000},null,null,null,{"$f":"MAX(0,DG52-DG53)","v":25000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,FG52-FG53)","v":27000},{"$f":"MAX(0,FH52-FH53)","v":27000},{"$f":"MAX(0,FI52-FI53)","v":25000},{"$f":"MAX(0,FJ52-FJ53)","v":25000},{"$f":"MAX(0,FK52-FK53)","v":25000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,GU52-GU53)","v":28000},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HI52-HI53)","v":19000},null,null,null,null,null,null,{"$f":"MAX(0,HP52-HP53)","v":19000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,null,null,null,null,null,null,"If CGT34 is present, CGT31 and CGT32 must be present","SA Monetary value (2dp) > 0.00"]
[54,"","CGT34a","Post budget Gains in the year, before losses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19000]
[55,"","CGT35","Losses in the year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,EH53-EH52)","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,HB53-HB52)","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT31 is present then at least one of CGT34 and CGT35 must be present","SA Monetary value (2dp) > 0.00"]
[56,"","CGT36","If you are making any claim or election, put the relevant code in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Must be in the format AAA","SA CGT Relief Code (3 upper case letters)"]
[57,"","CGT37",{"$f":"\"If, during \"&tax_year&\", you  submitted a Real Time Transaction Tax return for the disposal of listed shares or securities, put the overall gain or loss in the box -  include the  individual amounts of gains or losses in  box 34 and losses in box 35\"","v":"If, during 2024-25, you  submitted a Real Time Transaction Tax return for the disposal of listed shares or securities, put the overall gain or loss in the box -  include the  individual amounts of gains or losses in  box 34 and losses in box 35"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) Can be negative\nb) If CGT37 positive, then must be less than or equal to CGT34\nc) If CGT37 negative, then absolute value CGT37 must be less than or equal to CGT35\nd) if entry in CGT31 present then CGT34 OR CGT35 OR CGT37 must also be present\ne) If CGT37 positive, then CGT34 must be present\nf) If CGT37 negative, then CGT35 must be present","SA Monetary value (2dp)"]
[58,"","CGT38","Tax on gains in box 37 already charged",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1795,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT38 present, CGT37 must be present","SA Monetary value (2dp) > 0.00","CGT37"]
[59,{"$f":"IF(CGT_IND>1,IF(HLOOKUP(CGT_IND-1,CGT_RANGE,A60)=\"\",\"\",HLOOKUP(CGT_IND-1,CGT_RANGE,A60)),\"\")","v":""},"CGT39","Gains exceeding the lifetime limit for Employee Shareholder Status shares",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[60,"","CGT40","Gains invested under Seed Enterprise Investment Scheme and qualifying for relief",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT40 present, must be less than or equal to £50,000 ","SA Monetary value (2dp) > 0.00",null,"{{674}} <= [TRAB-SEED-EIS-RELIEF-LIMIT]"]
[61,"","CGT41",{"$f":"\"Losses used against income – amount claimed against \"&tax_year&\" income\"","v":"Losses used against income – amount claimed against 2024-25 income"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT41 presnt, CGT35 must be present","SA Monetary value (2dp) > 0.00","CGT35"]
[62,"","CGT42","Amount in box 41 relating to share loss relief to which Enterprise Investment Scheme/Seed Enterprise Investment Scheme relief is attributable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT42 present, then must be equal to or less than CGT41","SA Monetary value (2dp) > 0.00",null,"{{697}} <= CGT41"]
[63,"","CGT43",{"$f":"\"Losses used against income – amount claimed against \"&last_year&\" income\"","v":"Losses used against income – amount claimed against 2023-24 income"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT43 present, then CGT41 + CGT43 must be equal to or less than CGT35   \n","SA Monetary value (2dp) > 0.00","CGT35"]
[64,"","CGT44","Amount in box 45 relating to shares to which Enterprise Investment Scheme/Seed Enterprise Investment Scheme relief is attributable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT44 present, then must be equal to or less than CGT43","SA Monetary value (2dp) > 0.00",null,"{{698}} <= CGT43"]
[65,"","CGT45","Losses brought forward and used in the year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9000,null,null,null,null,null,null,null,null,null,null,null,9000,null,null,null,null,null,null,9000,null,null,9000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9000,9000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57135,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[66,"","CGT46",{"$f":"\"Income losses of \"&tax_year&\" set against gains\"","v":"Income losses of 2024-25 set against gains"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[67,"","CGT47","Losses available to be carried forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14437,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27109,null,null,null,null,null,null,"If CGT47 present,  must be greater than CGT7, CGT19, CGT27 + (CGT35 - CGT41 + CGT43)\n","SA Monetary value (2dp) > 0.00"]
[68,"","CGT48","Losses used against an earlier year’s gain",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT48 present, must be less than or equal to (CGT7 + absolute value CGT9 (if negative) + CGT19 + CGT27 + (CGT35 - (CGT41 + CGT43) + CGT46)","SA Monetary value (2dp) > 0.00"]
[69,{"$f":"IF(CGT_IND>1,IF(HLOOKUP(CGT_IND-1,CGT_RANGE,A70)=\"\",\"\",HLOOKUP(CGT_IND-1,CGT_RANGE,A70)),\"\")","v":""},"CGT49","Gains qualifying for Investors’ Relief ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6700,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CGT49 present, must be less than or equal to £2,000,000","SA Monetary value (2dp) > 0.00",null,"{{418}} <= [TRAL-CG-ENTREPRENEURS-RELIEF]"]
[70,"","CGT49a","Post budget Gains qualifying for Investors’ Relief ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000]
[71,"","CGT50","Gains qualifying for Entrepreneurs’ Relief - Gains on or after 23 June 2010",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20000,null,null,null,null,null,null,20000,null,12000,null,null,null,null,null,null,null,null,null,null,null,12000,null,null,null,null,null,null,12000,null,null,12000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000,null,20000,null,null,null,20000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000,12000,20000,20000,20000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,92500,null,null,null,null,null,null,null,null,null,"If CGT50 present, must be less than or equal to £10,000,000","SA Monetary value (2dp) > 0.00",null,"{{416}} <= [TRAL-NEW-CG-ENTREPRENEURS-REL]"]
[72,"","CGT50a","Post budget Gains qualifying for Entrepreneurs’ Relief - Gains on or after 23 June 2010",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,(AU72-(AU30-AU31)))","v":11000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000]
[73,"","CGT50.1","Lifetime allowance of Business Asset Disposal Relief and Entrepreneurs' Relief claimed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20000,null,null,null,null,null,null,20000,null,24000,null,null,null,null,null,null,null,null,null,null,null,12000,null,null,null,null,null,null,12000,null,null,12000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50000,null,20000,null,null,null,40000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000,12000,20000,20000,20000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,92500]
[74,"","CGT51","Adjustment to Capital Gains tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,900,null,null,null,null,null,null,900,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Can be negative","SA Monetary value (2dp)"]
[75,"","CGT52","Additional liability for non-resident or dual resident trusts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000,null,null,null,null,null,null,2000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[76,34413,"CGT52.1","Direct disposals residential - total gain NRCGT chargeable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7860,47029,34413,123000,4249,null,null,null,null,null,null,null,null,null,null,360579,5963,16032,23579]
[77,35767,"CGT52.2","Direct disposals non-residential - total gain NRCGT chargeable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10316,22106,35767,236000,6833,null,null,null,null,null,null,null,null,null,null,5000,null,20975,null,27500]
[78,22370,"CGT52.2a","Post budget direct disposals non-residential - total gain NRCGT chargeable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10316,null,22370]
[79,"","CGT52.3","Any gains in CGT52.2 indirect disposals?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[80,3057,"CGT52.4","Tax on gains already paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,438,null,3057,null,120,null,null,null,null,null,null,null,null,null,null,null,null,4973,1328]
[81,5432,"CGT52.5","Allowable losses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5432,null,null,null,null,null,null,null,null,null,null,null,null,60000,null,8321]
[82,"","CGT52EG","Total gains from the disposal of excluded indexed securities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10000]
[83,"","CGT52QG","Total gains from QAHC share repurchases and security redemptions ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12000]
[84,"","CGT52QL","Total gains from QAHC share repurchases and security redemptions ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16000]
[85,"","CGT53","If your computations include any estimates or valuations, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[86,"computation","CGT54","Please give any other information in this space",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"computation",null,null,null,null,null,null,"computation",null,"computation",null,null,"CGT losses to carry forward of -GBP9,685.83",null,null,null,null,null,null,null,null,"computation",null,null,null,"computation","computation",null,"computation",null,null,"computation",null,null,null,"computation",null,null,null,null,null,null,null,null,null,null,null,null,"computation",null,null,"computation",null,null,null,null,null,null,"computation",null,"computation",null,null,null,"computation",null,null,"computation",null,null,"computation",null,"computation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"computation","computation",null,"computation","computation",null,null,null,null,null,null,null,null,null,"computation",null,null,null,"computation",null,null,"computation",null,"computation",null,null,null,"computation","computation","computation","computation","computation","computation","computation","computation","computation","computation","computation","computation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"computation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"computation",null,null,null,null,"computation",null,"CGT losses to carry forward of -GBP9,685.83","computation","computation","computation","computation",null,null,"CGT losses to carry forward of -GBP9,685.83",null,null,"computation",null,null,null,null,null,null,null,null,null,null,null,null,"computation",null,"computation",null,null,null,null,null,null,null,null,null,null,"computation","computation","computation","computation","computation",null,null,"computation",null,null,null,"computation",null,null,null,"computation","computation","computation","computation","computation",null,null,null,null,null,null,null,"SA non-empty string"]
[]
["row","selected","NRD",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation"]
[2,{"$f":"IF(NRD_IND>1,IF(HLOOKUP(NRD_IND-1,NRD_RANGE,A90)=\"\",\"\",HLOOKUP(NRD_IND-1,NRD_RANGE,A90)),\"\")","v":""},"NRD1",{"$f":"\"If you were not resident in the UK for \"&tax_year&\", put ‘X’ in the box\"","v":"If you were not resident in the UK for 2024-25, put ‘X’ in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"Y",null,"Y","Y",null,"N","N","N","N","Y","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,"Y",null,null,"Y",null,null,null,null,null,null,null,null,null,null," ",null,"Y","Y","Y","Y","Y",null,null,"Y",null,null,"\"yes\""]
[3,"","NRD2",{"$f":"\"If you are eligible for overseas workday relief for \"&tax_year&\", put ‘X’ in the box\"","v":"If you are eligible for overseas workday relief for 2024-25, put ‘X’ in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","N","N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[4,"","NRD3",{"$f":"\"If your circumstances meet the criteria for split year treatment for \"&tax_year&\", put ‘X’ in the box\"","v":"If your circumstances meet the criteria for split year treatment for 2024-25, put ‘X’ in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","N","N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Prohibited if NRD1 = Y","\"yes\""]
[5,"","NRD3.1","If more than 1 case of split year treatment applies, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","N","N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present NRD3 must be present","\"yes\""]
[6,"","NRD4",{"$f":"\"If you were resident in the UK for \"&tax_year&\", put ‘X’ in the box\"","v":"If you were resident in the UK for 2024-25, put ‘X’ in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,"Y",null,"Y","Y",null,"Y","N","N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[7,"","NRD5","If you have made an entry in box 2 and any of your foreign earnings are for an earlier year, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","N","N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[8,"","NRD6","If you have an entry in box 3 enter the date from which the UK part of the year begins or ends DD MM YYYY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) must be within the return year\nb) must be a valid date DDMMYYYY\nc) If either NRD3 or NRD6 present then both must be present","SA MTR date"]
[9,"","NRD7","If you meet the third automatic overseas test, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present NRD1 must be present","\"yes\""]
[10,"","NRD8",{"$f":"\"If you have had a gap between employments in \"&tax_year&\" put 'X' in box\"","v":"If you have had a gap between employments in 2024-25 put 'X' in box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present NRD7 must be present","\"yes\""]
[11,"","NRD9",{"$f":"\"If you had a home overseas in \"&tax_year&\" put 'X' in box\"","v":"If you had a home overseas in 2024-25 put 'X' in box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,"N",null,"N","N",null,"Y","Y","Y","Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,"Y",null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,"\"yes\""]
[12,"","NRD10",{"$f":"\"Number of days spent in the UK during \"&tax_year","v":"Number of days spent in the UK during 2024-25"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,99,99,null,null,null,null,null,null,null,null,null,null,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,331,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,331,365,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,99,99,null,null,null,53,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,331,null,null,84,null,84,84,null,331,316,316,316,316,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,4,10,null,87,null,null,14,null,null,null,null,null,null,null,null,null,null,null,null,25,31,0,15,21,null,null,13,null,"Must be present if NRD1= 'Y'","Integer value >= 0"]
[13,"","NRD11","Number of days in box 10 attributed to exceptional circumstances",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,0,null,0,0,null,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If present, must be less than or equal to NRD10\nb) If present NRD10 must be present","Integer value >= 0"]
[14,"","NRD11.1","Number of days when you were in the UK at midnight during the return year, but you were in transit.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60]
[15,"","NRD12",{"$f":"\"How many ties to the UK did you have in \"&tax_year&\"?\"","v":"How many ties to the UK did you have in 2024-25?"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,0,null,0,0,null,4,3,3,3,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Integer value >= 0"]
[16,"","NRD13",{"$f":"\"Number of days you worked for more than 3 hours in the UK in \"&tax_year","v":"Number of days you worked for more than 3 hours in the UK in 2024-25"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,80,80,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,286,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,286,340,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,80,80,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,286,null,null,0,null,0,0,null,286,294,294,294,294,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,51,null,null,11,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Integer value >= 0"]
[17,"","NRD14",{"$f":"\"Number of days you worked for more than 3 hours overseas in \"&tax_year","v":"Number of days you worked for more than 3 hours overseas in 2024-25"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,160,160,160,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,160,160,160,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,117,null,null,214,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Integer value > 0"]
[18,"","NRD15","If you are entitled to claim personal allowances as a non-resident because of the terms of a Double Taxation Agreement, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y",null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,"\"yes\""]
[19,{"$f":"IF(NRD_IND>1,IF(HLOOKUP(NRD_IND-1,NRD_RANGE,A107)=\"\",\"\",HLOOKUP(NRD_IND-1,NRD_RANGE,A107)),\"\")","v":""},"NRD16","If you are entitled to claim personal allowances as a non-resident on some other basis, or as a dual resident remittance basis user under the terms of certain Double Taxation Agreements (read the notes), put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y","Y","Y","Y",null,null,null,null,null,"\"yes\""]
[20,"","NRD17","Enter the code(s) for the country or countries of which you are a national and/or resident – read the notes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SWE","SWE","SWE",null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SAU",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SAU","USA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SWE","SWE","SWE",null,null,null,"FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SAU",null,null,"IND",null,"IND","IND",null,"SAU",null,"USA","USA","USA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HKG","AUS","FRA",null,null,null,null,"USA",null,null,null,null,null,null,null,null,null,null,null,null,"BEL","USA","BHS","GBR","PHL",null,null,"CAN",null,"3 Iterations","SA Country Code (3 upper case letters)"]
[21,"","NRD18",{"$f":"\"Enter the code(s) for the country or countries, other than the UK, in which you were resident for tax purposes for \"&tax_year","v":"Enter the code(s) for the country or countries, other than the UK, in which you were resident for tax purposes for 2024-25"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SAU",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SAU","USA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SAU",null,null,"IND",null,"IND","IND",null,"SAU","USA","USA","USA","USA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HKG","AUS","FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2 Iterations","SA Country Code (3 upper case letters)"]
[22,"","NRD19",{"$f":"\"If you were also resident in either or both of the countries above for \"&tax_year&\", enter the appropriate code(s)\"","v":"If you were also resident in either or both of the countries above for 2024-25, enter the appropriate code(s)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"USA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IND",null,"IND","IND",null,null,"USA","USA","USA","USA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HKG","AUS","FRA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2 Iterations. ","SA Country Code (3 upper case letters)"]
[23,"","NRD20","Amount of Double Taxation Agreement income for which partial relief is being claimed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2400,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,131762,131762,131762,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[24,"","NRD21","Relief under Double Taxation Agreements between the UK and other countries",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[25,"","NRD22","Relief claimed because of other provisions of the relevant Double Taxation Agreements",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,120,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[26,"","NRD23",{"$f":"\"If you are domiciled outside the UK and it is relevant to your Income Tax or Capital Gains Tax liability for \"&tax_year&\", put ‘X’ in the box. Please explain in Box 40…\"","v":"If you are domiciled outside the UK and it is relevant to your Income Tax or Capital Gains Tax liability for 2024-25, put ‘X’ in the box. Please explain in Box 40…"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,"Y",null,"Y","Y",null,"Y","Y","Y","Y","Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[27,{"$f":"IF(NRD_IND>1,IF(HLOOKUP(NRD_IND-1,NRD_RANGE,A115)=\"\",\"\",HLOOKUP(NRD_IND-1,NRD_RANGE,A115)),\"\")","v":""},"NRD23.1","If you were deemed UK domicle under Condition A, put 'X' in the box"]
[28,"","NRD23.2","If you were deemed UK domicle under Condition B, put 'X' in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y"]
[29,"","NRD23.3","Enter the number of years you’ve been resident in the UK in the previous 20 years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,null,null,null,null,6]
[30,"","NRD24",{"$f":"\"If \"&tax_year&\" is the first year you have told us that your domicile is outside the UK, put ‘X’ in the box\"","v":"If 2024-25 is the first year you have told us that your domicile is outside the UK, put ‘X’ in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"Y",null,"Y","Y",null,"N","N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If 'Y' NRD23 must be 'Y'","\"yes\""]
[31,"","NRD25","If you have put ‘X’ in box 23 and have a domicile of origin within the UK, enter the date on which your domicile changed DD MM YYYY",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/10/\"&Tax_year_start-7","v":"06/10/2017"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"06/10/\"&Tax_year_start-7","v":"06/10/2017"},null,null,null,null,{"$f":"\"06/10/\"&Tax_year_start-45","v":"06/10/1979"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present NRD23 must be 'Y'","SA MTR date"]
[32,"","NRD26","If you were born in the UK but have never been domiciled here, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","N","N","N","N","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If present NRD23 must be present \nb) If present NRD25 must be absent","\"yes\""]
[33,"","NRD27","If you have put ‘X’ in box 23 and you were born outside the UK, enter the date that you first came to live in the UK",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"22/12/\"&Tax_year_start-6","v":"22/12/2018"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"22/12/\"&Tax_year_start-6","v":"22/12/2018"},{"$f":"\"17/06/\"&Tax_year_start-13","v":"17/06/2011"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"22/12/\"&Tax_year_start-6","v":"22/12/2018"},null,null,{"$f":"\"02/02/\"&Tax_year_start-3","v":"02/02/2021"},null,{"$f":"\"02/02/\"&Tax_year_start-3","v":"02/02/2021"},{"$f":"\"02/02/\"&Tax_year_start-3","v":"02/02/2021"},null,{"$f":"\"22/12/\"&Tax_year_start-6","v":"22/12/2018"},{"$f":"\"12/04/\"&Tax_year_start-6","v":"12/04/2018"},{"$f":"\"12/04/\"&Tax_year_start-10","v":"12/04/2014"},{"$f":"\"12/04/\"&Tax_year_start-15","v":"12/04/2009"},{"$f":"\"12/04/\"&Tax_year_start-21","v":"12/04/2003"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If present NRD23 must be present \nb) If present NRD26 must be absent","SA MTR date"]
[34,"","NRD28",{"$f":"\"If you are making a claim for the remittance basis for \"&tax_year&\", put ‘X’ in the box\"","v":"If you are making a claim for the remittance basis for 2024-25, put ‘X’ in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,"N",null,"N","N",null,"Y","Y","Y","Y","N","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N","N","N",null,null,"N",null,"If NRD28 present then NRD23.1 and NRD23.2 must NOT be present\nIf present, NRD23 must be present","\"yes\""]
[35,"","NRD29",{"$f":"\"If your unremitted income and capital gains for \"&tax_year&\" is less than £2,000, put ‘X’ in the box\"","v":"If your unremitted income and capital gains for 2024-25 is less than £2,000, put ‘X’ in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","Y","N","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If NRD28 present then NRD23.1 and NRD23.2 must NOT be present unless NRD29 is also present\nIf present, NRD23 must be present","\"yes\""]
[36,"","NRD30","Deemed UK domicile for 2017-18 and remitted to the UK any foreign income/gains that arose when you previously claimed the remittance basis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","N","N","N","Y","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If NRD30 present then NRD28 and NRD29 must NOT be present\nIf NRD30 present then NRD23.1 or NRD23.2 must be present","\"yes\""]
[37,"","NRD31",{"$f":"\"If you were UK resident for \"&tax_year&\" and for 12 or more of the preceding 14 tax years, put ‘X’ in the box\"","v":"If you were UK resident for 2024-25 and for 12 or more of the preceding 14 tax years, put ‘X’ in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Y",null,null,"N",null,"N","N",null,"Y","N","N","Y","N","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If NRD31 = 'Y' then NRD28 = 'Y' and/or NRD29 = 'Y' \nIf NRD31 present then NRD32 must NOT be present","\"yes\""]
[38,"","NRD32",{"$f":"\"If you were UK resident for \"&tax_year&\" and for 7 or more of the preceding 9 tax years, put ‘X’ in the box\"","v":"If you were UK resident for 2024-25 and for 7 or more of the preceding 9 tax years, put ‘X’ in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","Y","Y","N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If NRD32 = 'Y' then NRD28 = 'Y' and/or NRD29 = 'Y' \nIf NRD32 present then NRD31 must NOT be present","\"yes\""]
[39,"","NRD33",{"$f":"\"If you were under 18 on 5 April \"&Tax_year_end&\", put ‘X’ in the box\"","v":"If you were under 18 on 5 April 2025, put ‘X’ in the box"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","N","N","N","N","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[40,"","NRD34","Amount of income you are nominating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,200000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,200000,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,200000,null,null,null,null,null,null,null,200000,0,131762,131762,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[41,"","NRD35","Amount of capital gains you are nominating",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49140,49140,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If NRD28 = 'Y' and (NRD30 = 'Y' or NRD31 = 'Y' or NRD32 = 'Y') and NRD29 = 'N' and NRD33 = 'N' then\nNRD34 + NRD35 must be greater than zero.","SA Monetary value (2dp) > 0.00"]
[42,"","NRD36","Adjustment to payments on account for capital gains",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2115,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a) If present NRD35 must be present \nb) If NRD36 present, must be less than or equal to £30,000 if NRD32 = Y\nc) If NRD36 present, must be less than or equal to £60,000 if NRD31 = Y","SA Monetary value (2dp) >= 0.00"]
[43,"","NRD37",{"$f":"\"If you have remitted nominated income or gains during \"&tax_year&\", put ‘X’ in the box unless what you have remitted is within the £10 aggregate limit\"","v":"If you have remitted nominated income or gains during 2024-25, put ‘X’ in the box unless what you have remitted is within the £10 aggregate limit"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N","N","N",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N",null,null,"N",null,"N","N",null,"N","N","Y","Y",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[44,"","NRD38","If you are claiming relief from UK tax for foreign income or gains invested in a qualifying business, enter the total amount invested and the Company Registration Number(s) below",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA Monetary value (2dp) > 0.00"]
[45,"","NRD39","If you have previously claimed relief for a qualifying investment and the investment no longer qualifies for relief, put ‘X’ in the box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"\"yes\""]
[46,"","NRD40","Please give any other information in this space",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Details","Details","Details",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Details",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Details","Details",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Details","Details","Details",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Details",null,null,"Details",null,"Details","Details",null,"Details","Details","Details","Details","Details","Details",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA non-empty string"]
[]
["row","selected","CAL",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null," Validation"]
[2,{"$f":"IF(CAL_IND>1,IF(HLOOKUP(CAL_IND-1,CAL_range,A137)=\"\",\"\",HLOOKUP(CAL_IND-1,CAL_range,A137)),\"\")","v":""},"CAL1","Total tax due for Return year"]
[3,"","CAL2","Total tax overpaid for Return year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a)If CAL1 greater than zero then CAL2 must be zero or absent\nb) If CAL2 greater than zero then CAL1 must be zero or absent.\nCAL1 and CAL2 can be zero."]
[4,"","CAL3","Student loan repayment due (U)"]
[5,"","CAL3.1","Student loan repayment due (P)"]
[6,"","CAL4","Class 4 NIC Due"]
[7,"","CAL4.1","Class 2 NICs due",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to £182.85 (see note)"]
[8,"","CAL5","Capital Gains tax due"]
[9,"","CAL6","Pension charges due(enter amount from SA125 Working Sheet"]
[10,"","CAL7","Unpaid tax for earlier years included in PAYE code for the Return year",null,null,2999,null,null,null,null,null,null,null,null,null,null,null,null,null,null,245,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,221,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2999,null,null,null,null,null,null,null,null,null,null,215,null,null,null,null,null,null,null,221,null,null,null,null,null,null,null,null,2999.99,2999.99,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2999.99]
[11,"","CAL8","Tax due for the Return year included in PAYE code for later year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,400,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,378,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,378,null,null,null,null,null,null,null,null,2999.99,2999.99,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2999.99,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to 9999"]
[12,"","CAL9","Outstanding debt included in your tax code for the year",null,2300,null,null,null,null,null,null,null,null,null,null,2800,null,null,null,2800,null,null,null,null,null,2000,null,null,null,null,null,null,500,null,null,null,1750,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2800]
[13,"","CAL10","Claim to reduce your payments on account"]
[14,"","CAL11","Your first payment on account",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If CAL10 is present CAL11 must be present \nEntry may be zero."]
[15,"","CAL12","Blind person’s surplus allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BPA","v":3070},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to £2,290 for the year."]
[16,"","CAL13","Married couple’s surplus allowance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,890,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If present, must be less than or equal to £8,355 for the year."]
[17,"","CAL14","Tax due calculated by reference to earlier years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,750]
[18,"","CAL15","Reduction in tax due calculated by reference to earlier years.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3562]
[19,"","CAL16","Overpaid tax for following year"]
[20,null,"CAL17","Additional information"]
[]
["row",{"$f":"\"selected \"&NI2_IND-1","v":"selected 0"},"NI2",null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,null,null,"Type"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,""]

{"sheet":"SA302","index":20,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[[18,1,18,4],[42,2,42,4],[43,2,43,4],[45,1,45,5],[36,2,36,4],[37,2,37,4],[38,1,38,4],[40,2,40,4],[12,1,12,4],[10,1,10,4],[35,2,35,4],[31,1,31,5],[30,2,30,5],[26,1,26,4],[22,1,22,5],[33,2,33,4],[34,2,34,4],[28,1,28,5],[13,1,13,4],[14,1,14,4],[24,1,24,8],[19,1,19,4],[16,1,16,4],[20,1,20,4]]}

{"sheet":"CRC","index":21,"n_rows":54,"n_cols":4,"rows_kept":54,"cut":false,"hidden":true,"merged":[]}
[null,null,"Create Return Charge field entries","2024-25"]
[]
[]
["c96.1","Income Tax due after reliefs","c12.1f+c12.9+c12.11-NRD36"]
["c96.2","Recoverable tax on charges","Not Used "]
["c96.3","Capital Gains Tax","c12.17+NRD36"]
["c96.4","Class 4 National Insurance","c12.2"]
["c96.5","Class 2 National Insurance","c12.3"]
["c96.6","Student Loan Repayment","c12.7"]
["c96.6a","Postgraduate Loan Repayment","c12.7b"]
["c96.7","Unpaid tax for earlier years in PAYE","CAL7"]
["c96.8","Tax deducted at source","c12.13"]
["c96.9","Tax due included in later PAYE code","CAL8"]
["c96.10","Capital Gains Tax reducing tax and NICs","c12.17b"]
["c96.11","Underpayments for earlier years","CAL14"]
["c96.12","Notional tax","c10.3.2 + c10.7 + c10.20"]
["c96.13","Tax already refunded","FIN1"]
["c96.14","Later year tax reclaimed now","Not Used"]
["c96.15","CODA Partnership Tax Due","Not Used"]
["c96.16","CODA Partnership NIC Due","Not Used"]
["c96.17","Amount collected against small debt","c11.7"]
[]
[null,"Voluntary Class 2 NICs via SA"]
[null,"No Collection of Class 2 NICs via SA"]
[null,"Between SPT/LPT"]
[null,"Current Class 2 NICs Charge held on NPS"]
[]
[null,"Pension savings charge"]
[]
[]
[null,"Interface to S/L Diary"]
["c97.1","Student loan PAYE income ","c27.5 + c27.9"]
[]
["c97.2","Student loan Total income ","c27.40"]
[]
["c97.3","Student loan gross repayment ","c27.42"]
[]
["c97.4","Student loan PAYE repayment ","c27.43",0]
[]
["c97.5","Student loan SA income ","c27.29 minus (c27.5 + c27.9)",16428]
[]
["c97.6","Student Loan Repayment ","c27.44",0]
[]
["c97.6a","Postgraduate loan PAYE income","Not used"]
[]
["c97.6b","Postgraduate loan Total income ","Not used"]
[]
["c97.6c","Postgraduate loan gross repayment ","c27.43b",0]
[]
["c97.6d","Postgraduate loan PAYE repayment ","c27.43c",0]
[]
["c97.6e","Postgraduate loan SA income ","Not used"]
[]
["c97.6f","Postgraduate Loan Repayment ","c27.45",0]

{"sheet":"Swiss Tax Credit","index":22,"n_rows":36,"n_cols":7,"rows_kept":36,"cut":false,"hidden":true,"merged":[]}
[null,null,"How the Swiss tax credit is calculated"]
[]
[null,null,{"$f":"\"Swiss Interest: \"&DOLLAR('Swiss (SW)'!G37,0)","v":"Swiss Interest: £0"}]
[null,null,null,"Taxed",{"$f":"'Swiss (SW)'!J67","v":0},"@ 10% =",{"$f":"'Swiss (SW)'!M67","v":0}]
[null,null,null,null,{"$f":"'Swiss (SW)'!J61","v":0},"@ 20% =",{"$f":"'Swiss (SW)'!M61","v":0}]
[null,null,null,null,{"$f":"'Swiss (SW)'!J55","v":0},"@ 40% =",{"$f":"'Swiss (SW)'!M55","v":0}]
[null,null,null,null,{"$f":"'Swiss (SW)'!J40","v":0},"@ 50% =",{"$f":"'Swiss (SW)'!M40","v":0}]
[null,null,null,"Total",{"$f":"E4+E5+E6+E7","v":0},null,{"$f":"G4+G5+G6+G7","v":0}]
[]
[{"$f":"'Swiss (SW)'!G3","v":0},null,{"$f":"\"Swiss dividends that qualify for 10% UK tax credits: (net) \"&DOLLAR('Swiss Tax'!J16,0)&\", (gross) \"&DOLLAR('Swiss (SW)'!G3,0)","v":"Swiss dividends that qualify for 10% UK tax credits: (net) £0, (gross) £0"}]
[null,null,null,"Taxed"]
[null,null,null,null,{"$f":"MAX(0,A10-E13-E14-'Taxable (c5)'!AX242)","v":0},"@ 7.5% =",{"$f":"TRUNC(E12*DivBR_rate,2)","v":0}]
[null,null,null,null,{"$f":"'Swiss (SW)'!J12","v":0},"@ 32.5% =",{"$f":"TRUNC(E13*DivHR_rate,2)","v":0}]
[null,null,null,null,{"$f":"'Swiss (SW)'!J6","v":0},"@ 38.1% =",{"$f":"TRUNC(E14*DivHR_rate,2)","v":0}]
[null,null,null,null,{"$f":"E11+E12+E13+E14","v":0},null,{"$f":"G11+G12+G13+G14","v":0}]
[null,null,null,null,"minus 10% UK tax credit",null,{"$f":"TRUNC(E15*SR_rate,2)","v":0}]
[null,null,null,"Total",null,null,{"$f":"MAX(0,G15-G16)","v":0}]
[]
[null,null,{"$f":"\"Swiss dividends that do not qualify for 10% UK tax credits: \"&DOLLAR('Swiss (SW)'!G17,0)","v":"Swiss dividends that do not qualify for 10% UK tax credits: £0"}]
[null,null,null,"Taxed",{"$f":"'Swiss (SW)'!J32","v":0},"@ 7.5% =",{"$f":"'Swiss (SW)'!M32","v":0}]
[null,null,null,null,{"$f":"'Swiss (SW)'!J26","v":0},"@ 32.5% =",{"$f":"'Swiss (SW)'!M26","v":0}]
[null,null,null,null,{"$f":"'Swiss (SW)'!J20","v":0},"@ 38.1% =",{"$f":"'Swiss (SW)'!M20","v":0}]
[null,null,null,"Total",{"$f":"E19+E20+E21+E22","v":0},null,{"$f":"G19+G20+G21+G22","v":0}]
[]
[null,null,{"$f":"\"Total Swiss dividends: \"&DOLLAR('Swiss (SW)'!G3+'Swiss (SW)'!G17,0)","v":"Total Swiss dividends: £0"}]
[null,null,null,"Taxed",{"$f":"E12+E20","v":0},"@ 7.5% =",{"$f":"G12+G20","v":0}]
[null,null,null,null,{"$f":"E13+E21","v":0},"@ 32.5% =",0]
[null,null,null,null,0,"@ 38.5% =",0]
[null,null,null,null,0,null,0]
[null,null,null,null,"minus 10% UK tax credit",null,{"$f":"G16","v":0}]
[null,null,null,"Total tax credit on dividends",null,null,{"$f":"G29-G30","v":0}]
[]
[null,null,null,"Total tax credit on interest",null,null,{"$f":"G8","v":0}]
[]
[null,null,null,"Total Swiss Tax credit",null,null,{"$f":"G8+G17+G23","v":0}]
[null,null,null,"(Shows as foreign tax credit relief)"]

{"sheet":"Liability","index":23,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"SA302_interface","index":24,"n_rows":115,"n_cols":9,"rows_kept":115,"cut":false,"hidden":true,"merged":[]}
["Line","Data name","MTR Calculation ","Value",null,"Line","Data name","MTR Calculation ","Value"]
["L3","Pay-E","c1.4",null,null,"L64","MCA-amount","c9.16"]
["L4","Benefits-E","c1.5",null,null,"L64","MCA-relief","c9.16 x 10%"]
["L5","Exps-E","c1.8",null,null,"L65","spare-MCA-amount","c9.17"]
["L6","income-E","c1.9",null,null,"L65","spare-MCA-relief","c9.17 x 10%"]
["L7","income-Shares","c1.10",null,null,"L66","AllceIn-TPA","c9.20"]
["L8","income-D","c1.17 + c1.20",null,null,"L66","AllceIn-TPA-relief","c9.21"]
["L9","income-D-(PTR)","c1.27",null,null,"L67","Llir-amount","c24.15a"]
["L9a","income-S-(PTR)","c2.3",null,null,"L67","Llir-amount-restricted","c9.22"]
["L9b","income-DV-(PTR)","c3.1",null,null,"L67","Llir-relief","c9.23"]
["L10","income-IFP","c1.34",null,null,"L67a","LFI-amount","c9.23a"]
["L11","income-Foreign","c1.35a + c1.40 + c1.44",null,null,"L67a","LFI-relief","c9.23b"]
["L11A","Foreign-dividends","c3.5",null,null,"L68","rel-tax-acct-for","c9.28"]
["L11B","Foreign-savings","c2.9",null,null,"L69","BRD-reduction","c9.30c"]
["L11c","Foreign-CEG-dedn","c3.16",null,null,"L70","Tax-credits-on-FOR-divs","set to zero"]
["L12","income-Trust","c1.51 + c2.13 + c3.9 + c3.19 + c3.20",null,null,"L72","FTCR","c9.41"]
["L13","income-Case3","c2.17",null,null,"L72","FTCR-restricted","c9.41c"]
["L14","income-F","c3.14",null,null,"L73","pens-tax-rel-due","c25.57"]
["L15","income-Pensions","c1.52",null,null,"L74","relief-on-qual-distn","c9.29"]
["L16","income-CEG","c2.18",null,null,"L76","IT-after-allces","c9.42"]
["L16a","income-CEG-dedn","c3.17",null,null,"L78","Gift-aid-amount","c9.33"]
["L17","income-Other","c1.56",null,null,"L78","Gift-aid-tax-due","c9.34"]
["L17a","income-Termination","c1.58",null,null,"L79","CGTax","c9.35"]
["L18","income-Total","c3.21",null,null,"L79","total-CG-due","set to zero"]
["L22","dedn-RAR","c4.48",null,null,"L79A","non-dom-charge-amount","c19.1"]
["L23","dedn-Trust","c4.54",null,null,"L79B","income-tax-gift-aid","c9.38"]
["L25","ded-Loss","c4.39",null,null,"L80","Gift-aid-tax-reduced","c9.39"]
["L25","ded-loss-restricted","c4.47",null,null,"L80a","BRD-charge","c9.39f"]
["L26","dedn-Annuity","c4.51",null,null,"L83","Pension-charges-gross","c25.51"]
["L27","dedn-Gift","c4.49",null,null,"L83","Pension-charges-tax-paid","c25.52"]
["L29","Allce-PA","c4.64",null,null,"L83","Pension-charges","c9.39a"]
["L30","AllceOut-TPA","c4.68",null,null,"L83a","Pension-lump-sum-amount","c26.1"]
["L31","Allce-BPA","c4.65",null,null,"L83a","Pension-lump-sum-rate","c26.2"]
["L32","Allce-BPA-Spare","c4.66",null,null,"L83a","Pension-lump-sum-tax","c9.39b"]
["L34","Allce-dedn-total","c4.72",null,null,"L83b","Child-Benefit-tax-charge","c9.39c"]
["L36","taxable-income","c5.86",null,null,"L83c","pens-tax-due","c25.56"]
["L39","ppr-extender","c4.58",null,null,"L83d","CJRS-incorrectly-claimed-amount","set to zero"]
["L39","gift-extender","c4.57",null,null,"L83d","CJRS-charge","set to zero"]
["L39","extended-BR","c5.2a",null,null,"L83e","SEISS-incorrectly-claimed-amount","set to zero"]
["L39s","ppr-gift-extender-STp","set to zero",null,null,"L83e","SEISS-charge","set to zero"]
["L39s","gift-extender","c4.57",null,null,"L84a","total-tax-NIC-nonresS23","c12.1a"]
["L39s","extended-BR-STp","set to zero",null,null,"L84aa","Income-Excluded","c91.27"]
["L39","ppr-extender","c4.60",null,null,"L84ab","tax-on-excluded-inc","c12.1c"]
["L42a","taxable-pay-SSR","c8.1",null,null,"L84ac","tax-on-non-excluded-inc","c12.1d"]
["L42a","tax-on-pay-SSR","c8.1a",null,null,"L84b","total-tax-NIC-nonresS811","c12.1b"]
["L43","taxable-pay-BR","c8.1b",null,null,"L84c","total-tax-NIC-nonres","c12.1e"]
["L43","tax-on-pay-BR","c8.2",null,null,"L84e","div-tax-credits","c10.4"]
["L43a","taxable-pay-SIR","c8.2a",null,null,"L84f","div-tax-credits-s399","c10.5"]
["L43a","tax-on-pay-SIR","c8.2b",null,null,"L84g","notional-CEG","c10.9"]
["L44","taxable-pay-HR","c8.3",null,null,"L84h","notional-other","c10.13 + c10.17"]
["L44","tax-on-pay-HR","c8.4",null,null,"L85","IT-after-div-tax-credits","c12.1f"]
["L44aa","taxable-pay-SAR","c8.4a",null,null,"L88","NIC-amount","c16.15"]
["L44aa","tax-on-pay-SAR","c8.4b",null,null,"L88","NIC-charge","c16.16"]
["L44A","taxable-pay-AHR","c8.5",null,null,"L89","NIC-sup-amount","c16.17"]
["L44A","tax-on-pay-AHR","c8.6",null,null,"L89","NIC-sup-charge","c16.18"]
["L46a","taxable-int-SR","c8.7",null,null,"L89A","NIC4-amount","c12.2"]
["L46a","tax-on-int-SR","c8.8",null,null,"L89B","NIC1-amount","c16.21"]
["L46b","income-Savings-taxfree","set to zero",null,null,"L89C","NIC2-amount","c12.3"]
["L46b","income-Savings-taxfree-BR","c6.17c",null,null,"L90","NIC-total","c12.4"]
["L47","taxable-int-BR","c8.11",null,null,"L90","NIC2-thrshld","c16.33"]
["L47","tax-on-int-BR","c8.12",null,null,"L92","unpaid-tax-in-code","c12.6"]
["L47A","income-Savings-taxfree-HR","c6.20b",null,null,"L93","Student-loan","c12.7"]
["L48","taxable-int-HR","c8.13",null,null,"L93a1","Post-grad-loan","c12.7b"]
["L48","tax-on-int-HR","c8.14",null,null,"L93a","annuity-amount","c12.8"]
["L48A","taxable-int-AHR","c8.15",null,null,"L93a","annuity-tax","c12.9"]
["L48A","tax-on-int-AHR","c8.16",null,null,"L93d","non-dom-charge-amount","c19.1"]
["L50a","divs-taxfree-BR","c6.27",null,null,"L94","IT-plus-class4","c12.12"]
["L50b","taxable-divs-BR","c8.19",null,null,"L97","tax-paid-E","c11.5"]
["L50b","tax-on-divs-BR","c8.20",null,null,"L97a","debt-coded","c11.6"]
["L50c","divs-taxfree-HR","c6.32",null,null,"L97a","debt-collected","c11.7"]
["L51","taxable-divs-HR","c8.21",null,null,"L97b","SA-E-tax","c11.8"]
["L51","tax-on-divs-HR","c8.22",null,null,"L98","tax-paid-D","c11.9 + c11.10 + c11.11"]
["L51a","divs-taxfree-AHR","c6.25 minus (c6.27 + c6.32)",null,null,"L99","tax-paid-D(PTR)","c11.12 + c11.13"]
["L51b","taxable-divs-AHR","c8.23",null,null,"L100","tax-paid-IFP","c11.14"]
["L51b","tax-on-divs-AHR","c8.24",null,null,"L101","tax-paid-Foreign","c11.15"]
["L52a","taxable-redundancy-SSR","c8.24b",0,null,"L102","tax-paid-Trust","c11.25",0]
["L52a",null,"c8.24c",0,null,"L103","tax-paid-Overseas","c11.26",0]
["L52b","taxable-redundancy-BR","c8.24d",0,null,"L104","tax-paid-Case3","c11.27 + c11.28",0]
["L52b","tax-on-redundancy-BR","c8.24e",0,null,"L106","tax-paid-CEG","c11.29",0]
["L52c","taxable-redundancy-SIR","c8.24f",0,null,"L107","tax-paid-Other","c11.30",0]
["L52c","tax-on-redundancy-SIR","c8.24g",0,null,"L108","coded-in-later-year","c12.14",0]
["L52d","taxable-redundancy-HR","c8.24h",0,null,"L109","total-tax-paid","c12.15",23084]
["L52d","tax-on-redundancy-HR","c8.24i",0,null,"L111","Total-IT-class4-due","c12.16 (Absolute value)",19397.979999999996]
["L52dd","taxable-redundancy-SAR","c8.24ia",0,null,"L114","CG-at-ER-rate","c18.29",20000]
["L52dd","tax-on-redundancy-SAR","c8.24ib",0,null,"L114","ER-rate-CGT","c18.30",2000]
["L52e","taxable-redundancy-AHR","c8.24j",0,null,"L115","CG-at-lower-rate-RP-CI","set to zero",0]
["L52e","tax-on-redundancy-AHR","c8.24k",0,null,"L115","Lower-rate-CGT-RP-CI","set to zero",0]
["L53b","taxable-CEG-SR","c8.24m",0,null,"L115a","CG-at-higher-rate-RP-CI","set to zero",0]
["L53b","tax-on-CEG-SR","c8.24n",0,null,"L115a","Higher-rate-CGT-RP-CI","set to zero",0]
["L53c","income-CEG-taxfree-BR","c8.24o",0,null,"L115","CG-at-lower-rate-CI","c18.41",0]
["L53d","taxable-CEG-BR","c8.24q",0,null,"L115","Lower-rate-CGT-CI","c18.42",0]
["L53d","tax-on-CEG-BR","c8.24r",0,null,"L115a","CG-at-higher-rate-CI","c18.43",0]
["L53e","income-CEG-taxfree-HR","c8.24s",0,null,"L115a","Higher-rate-CGT-CI","c18.44",0]
["L53f","taxable-CEG-HR","c8.24u",0,null,"L115b","CG-at-lower-rate-RP","c18.45.1",0]
["L53f","tax-on-CEG-HR","c8.24v",0,null,"L115b","Lower-rate-CGT-RP","c18.45.2",0]
["L53g","taxable-CEG-AHR","c8.24w",0,null,"L115c","CG-at-higher-rate-RP","c18.45.3",0]
["L53g","tax-on-CEG-AHR","c8.24x",0,null,"L115c","Higher-rate-CGT-RP","c18.45.4",0]
["L54","taxable-income","c5.86",127183,null,"L116","CG-at-lower-rate","c18.46",0]
["L55a","pre-TP-tax-charged","c8.25b",42481.979999999996,null,"L116","Lower-rate-CGT","c18.47",0]
["L55c","transition-profit","c4.40.1 + c4.40.2",0,null,"L116a","CG-at-higher-rate","c18.48",27000]
["L55c","tax-on-transition-prft","c8.25c",0,null,"L116a","Higher-rate-CGT","c18.49",5400]
["L56","tax-charged","c8.26",42481.979999999996,null,"L117a","Taxable-CG","c18.27 + c18.27.1 + c18.28 + c18.29",47000]
["L57A","deficiency-relief","c9.2",0,null,"L117c","Total-CGT-tax","c18.50",7400]
["L58","TSR","c9.3",0,null,"L117d","CGT-adjustment","c18.51",0]
["L59","VCT","c9.5",0,null,"L117e","CG-trust-tax","c18.51a",0]
["L60","EIS","c9.7",0,null,"L117f","Total-CG-tax-due","c18.52",7400]
["L60A","SEIS-relief","c9.9",0,null,"L118","CG-FTCR","c18.53",0]
["L61","CITR","c9.11",0,null,"L118","CG-FTCR-restricted","c18.54",0]
["L62","SITR","set to zero",0,null,"L119","CG-tax-due-pre-tax","c18.52 minus c18.54",7400]
["L63","Alimony","c9.15 x 10%",0,null,"L120a","tax-on-gains-already-charged","c18.56 + c18.57",0]
[null,null,null,null,null,"L120b","total-CG-due","c12.17",7400]
[null,"Components: YPD INC-A REL-A REL-B MAT FIN Emp-A FSE NI2 NI1 CAL "]
[]
[]
[null,"Components: YPD INC-B PRO CGT "]

{"sheet":"liability_template","index":25,"n_rows":20,"n_cols":8,"rows_kept":20,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,{"$f":"'Add pages'!I5","v":"00:00:00"}]
[]
[]
[null,1,"Total tax, Student Loan repayment & class 4 NIC due",null,null,4,"Class 4 NICs due"]
[null,null,{"$f":"MAX(0,box_18_3)","v":0},null,null,null,{"$f":"'Tax due (c12)'!J39","v":0}]
[]
[null,2,"Total tax, Student Loan repayment & class 4 NIC overpaid",null,null,4.0999999999999996,"Class 2 NICs due"]
[null,null,{"$f":"MAX(0,-1*box_18_3)","v":0},null,null,null,{"$f":"'Tax due (c12)'!J47","v":0}]
[]
[null,3,"Student Loan repayment due",null,null,5,"Capital Gains Tax due"]
[null,null,{"$f":"'S loans(c27)'!K258","v":0},null,null,null,{"$f":"'Tax due (c12)'!J95","v":0}]
[]
[null,3.1,"Postgraduate loan repayment due"]
[null,null,{"$f":"'S loans(c27)'!K277","v":0}]
[]
[null,7,{"$f":"\"Underpaid tax for earlier years included in \"&tax_year&\" tax code\"","v":"Underpaid tax for earlier years included in 2024-25 tax code"},null,null,6,"Pension charges due"]
[null,null,{"$f":"Box_CAL7","v":0},null,null,null,{"$f":"'Tax due (c12)'!J70","v":0}]
[]
[null,8,{"$f":"tax_year&\" underpaid tax included in \"&next_year&\" tax code\"","v":"2024-25 underpaid tax included in 2025-26 tax code"},null,null,9,{"$f":"\"Outstanding debt included in your tax code for \"&tax_year","v":"Outstanding debt included in your tax code for 2024-25"}]
[null,null,{"$f":"Box_CAL8","v":0},null,null,null,{"$f":"Box_CAL9","v":0}]

{"sheet":"INC(1)","index":26,"n_rows":24,"n_cols":13,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
["YPD"]
[1,null,"Your personal details",null,null,null,null,null,"Select from drop-down",null,null,null,"YPD"]
[2,null,null,null,null,null,null,null,"or box below"]
[3,null,{"$f":"A2","v":1},"Taxpayer's date of birth",null,null,null,null,null,"Used where MCA claim"]
[4,null,null,null,null,null,null,null,2,{"$f":"\"1) \"&data!C189","v":"1) Before 6/4/1935 (age over 89)"}]
["STp",null,null,null,null,null,null,null,null,{"$f":"\"2) \"&data!C190","v":"2) After 6/4/1935 (age 89 or under)"}]
[null,null,"TR","Taxpayer status"]
[null,null,null,null,null,null,null,null,1,"1) U = rUK rest of UK status"]
[null,null,null,null,null,null,null,null,null,"2) S = STp Scottish taxpayer status"]
["RS Dropdown",null,null,null,null,null,null,null,null,"3) C = WTp Welsh taxpayer status"]
["U"]
["S"]
["C",null,"UK interest & dividends",null,null,null,null,null,null,null,null,null,"INC"]
[]
[null,null,{"$f":"A19","v":1},"Taxed UK Interest etc.",null,null,null,null,{"$f":"A22","v":4},"Dividends from UK companies - the amount received"]
[null,null,null,null,".","00",null,null,null,null,".","00"]
[]
["INC",null,{"$f":"A20","v":2},"Untaxed UK interest etc.",null,null,null,null,{"$f":"A23","v":5},"Other Dividends - the amount received"]
[1,null,null,null,".","00",null,null,null,null,".","00"]
[2]
[3,null,{"$f":"A21","v":3},"Untaxed foreign interest (up to £2,000)",null,null,null,null,{"$f":"A24","v":6},"Foreign dividends (up to £300)"]
[4,null,null,null,".","00",null,null,null,null,".","00"]
[5]
[6]

{"sheet":"INC(2)","index":27,"n_rows":28,"n_cols":10,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,"UK pensions received",null,null,null,null,null,null,"INC"]
[7]
[8,null,{"$f":"A4","v":8},"State pension",null,null,{"$f":"A8","v":12},{"$f":"\"Tax taken off box \"&C13","v":"Tax taken off box 11"}]
[9]
[10]
[11,null,{"$f":"A5","v":9},"State pension lump sum",null,null,{"$f":"A9","v":13},"Taxable Incapacity Benefit"]
[12]
[13]
[14,null,{"$f":"A6","v":10},{"$f":"\"Tax taken off box \"&C7","v":"Tax taken off box 9"},null,null,{"$f":"A10","v":14},{"$f":"\"Tax taken off box \"&G7","v":"Tax taken off box 13"}]
[15]
[16]
[17,null,{"$f":"A7","v":11},"Other pensions, retirement annuities and lump sums treated as pensions",null,null,{"$f":"A11","v":15},"Jobseekers Allowance"]
[18]
[19]
[20,null,null,null,null,null,{"$f":"A12","v":16},"Other State pensions & benefits"]
[21]
[]
[]
[null,null,"Other UK income",null,null,null,null,null,null,"INC"]
[]
[null,null,{"$f":"A13","v":17},"Other income before tax & expenses",null,null,{"$f":"A16","v":20},"Benefit from pre-owned assets"]
[]
[]
[null,null,{"$f":"A14","v":18},"Allowable expenses"]
[]
[]
[null,null,{"$f":"A15","v":19},{"$f":"\"Tax taken off box \"&C22","v":"Tax taken off box 17"}]

{"sheet":"REL(1)","index":28,"n_rows":22,"n_cols":11,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
[]
["REL",null,"Tax Reliefs"]
[1]
[2,null,"Paying personal pensions",null,null,null,null,null,null,null,"REL"]
[3]
[4,null,{"$f":"'REL(1)'!A3","v":1},"Pension Payments with basic rate tax relief at source",null,null,null,{"$f":"'REL(1)'!A5","v":3},"Payments to an employer's scheme"]
[5]
[6]
[7,null,{"$f":"'REL(1)'!A4","v":2},"Retirement Annuity payments",null,null,null,{"$f":"'REL(1)'!A6","v":4},"Payments to an overseas scheme"]
[8]
[9]
[10]
[11]
[12,null,"Charitable giving",null,null,null,null,null,null,null,"REL"]
[]
[null,null,{"$f":"'REL(1)'!A7","v":5},{"$f":"\"Gift Aid payments made in \"&tax_year","v":"Gift Aid payments made in 2024-25"},null,null,null,{"$f":"'REL(1)'!A10","v":8},{"$f":"\"Gift Aid payments carried back to \"&tax_year","v":"Gift Aid payments carried back to 2024-25"}]
[]
[]
[null,null,null,null,null,null,null,{"$f":"'REL(1)'!A11","v":9},"Shares or securities gifted to charity"]
[]
[]
[null,null,{"$f":"'REL(1)'!A9","v":7},{"$f":"\"Gift Aid payments carried back to \"&last_year","v":"Gift Aid payments carried back to 2023-24"},null,null,null,{"$f":"'REL(1)'!A12","v":10},"Land or property gifted to charity"]

{"sheet":"REL(2)","index":29,"n_rows":49,"n_cols":14,"rows_kept":49,"cut":false,"hidden":false,"merged":[]}
["Rel",null,"Tax Reliefs"]
[13,null,"Blind Person's Allowance",null,null,null,null,null,null,null,"REL"]
[14]
[15,null,{"$f":"'REL(2)'!A2","v":13}]
[16,null,null,null,null,{"$f":"IF(BPA_claimed, \"BPA claimed\", \"BPA not claimed\")","v":"BPA not claimed"},null,null,null,null,null,null,"BPA_claimed",false]
[]
[]
["SLR"]
[1,null,"Student Loan Repayments",null,null,null,null,null,null,null,"SLR"]
[2]
[3,null,{"$f":"'REL(2)'!A9","v":1},null,null,null,{"$f":"'REL(2)'!A10","v":2},"Student Loan repayments deducted by employer"]
["PT",null,null,null,null,null,null,null,null,null,null,null,"SL_case",false]
[null,null,{"$f":"A12","v":"PT"},"Student Loan Plan type",null,null,null,null,null,null,null,null,"SL_type",3]
["SL",null,null,null,null,null,null,"Post graduate loan repayments"]
["dropdown",null,null,null,null,null,{"$f":"A11","v":3},"deducted by employer"]
["01"]
["02",null,{"$f":"A22","v":"PT"},"Post graduate Loan Plan type"]
[]
["04"]
[]
["PGLR"]
["PT"]
["PGL",null,"Child benefit",null,null,null,null,null,null,null,"CBC"]
["dropdown"]
[null,null,{"$f":"'REL(2)'!A33","v":1},"The total amount of Child Benefit received",null,null,null,null,null,null,null,null,"PGL_type",2]
[]
["03"]
[]
[]
[null,null,"Marriage Allowance Transfer",null,null,null,null,null,null,null,"MAT"]
[]
["CBC",null,{"$f":"A38","v":"1-5"},"Election to transfer personal allowance (box MAT_1 to MAT_5 all completed)"]
[1,null,null,null,null,{"$f":"IF(MA_transfer, \"MA transferred\", \"MA not transferred\")","v":"MA not transferred"}]
[null,null,null,null,null,null,null,{"$f":"IF(HR_case_MAT=1,\"Election is invalid\",\"\")","v":""}]
[]
[null,null,"Marriage Allowance Transfer - Digital Claim in place",null,null,null,null,null,null,null,"MAT"]
["MAT",null,null,null,null,null,null,null,null,null,null,null,null,false]
["1-5",null,{"$f":"A39","v":"M_O"},"MAT_OUT",null,null,{"$f":"A40","v":"M_I"},"MAT_IN"]
["M_O",null,null,null,{"$f":"IF(MAT_OUT, \"MA transferred out\", \"MA not transferred out\")","v":"MA not transferred out"},null,null,null,{"$f":"IF(MAT_IN, \"MA transferred in\", \"MA not transferred in\")","v":"MA not transferred in"}]
["M_I",null,null,null,null,null,null,{"$f":"IF(HR_case_MAT=\"Y\",\"Election is invalid\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Tax refunded",null,null,null,null,null,null,null,"FIN"]
["FIN",null,null,null,null,null,null,null,null,null,null,null,"MA_transfer",false]
[1,null,{"$f":"A45","v":1},{"$f":"\"If you have had any \"&tax_year&\" Income Tax refunded or set off by us or Jobcentre Plus\"","v":"If you have had any 2024-25 Income Tax refunded or set off by us or Jobcentre Plus"}]
[2]
[3,null,null,null,null,null,null,null,null,null,null,null,"Digital Claim"]
[null,null,null,null,null,null,null,null,null,null,null,null,"MAT_OUT",false]
[null,null,null,null,null,null,null,null,null,null,null,null,"MAT_IN",false]

{"sheet":"CGT","index":30,"n_rows":63,"n_cols":23,"rows_kept":63,"cut":false,"hidden":true,"merged":[]}
["CGT"]
[3,null,"Capital Gains Summary",null,null,null,null,null,null,"CGT",null,"Losses and adjustments",null,null,null,null,null,null,"CGT"]
[4,null,"Residential property and carried interest",null,null,null,null,null,null,null,null,{"$f":"\"Losses set against \"&tax_year&\" capital gains\"","v":"Losses set against 2024-25 capital gains"}]
[5,null,{"$f":"A5","v":6},"Gains in the year, before losses - excluding NRCGT gains",null,null,{"$f":"A9","v":10},"Tax on gains in box 6 already charged (PPD)",null,null,null,{"$f":"A50","v":45},"Losses brought forward and used in-year",null,null,{"$f":"A51","v":46},{"$f":"\"Income losses of \"&tax_year&\" set against gains\"","v":"Income losses of 2024-25 set against gains"}]
[6]
[7]
[8,null,{"$f":"A6","v":7},"Losses in the year excluding NRCGT losses",null,null,{"$f":"A11","v":12},"Tax on gains in box 11 already paid (RTT)",null,null,null,{"$f":"tax_year&\" capital losses - other information\"","v":"2024-25 capital losses - other information"}]
[9,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A53","v":48},"Losses used against an earlier year's gains"]
[10]
[11,null,{"$f":"A12","v":"13B"},"Gains on carried interest in the year"]
[12,null,null,null,null,null,null,null,null,null,null,"Investors' Relief",null,null,null,49,"Gains that qualify for Investors' Relief"]
["13B"]
[13.4]
["13.4a",null,"Cryptoassets",null,null,null,null,null,null,null,null,null,null,null,null,"49a","Post budget Gains included in box 49"]
[13.5,null,{"$f":"A13","v":13.4},"Gains in the year, before losses",null,null,{"$f":"A16","v":13.8},"Tax on gains in box 13.7 already paid"]
[13.8]
[14,null,null,null,null,null,null,null,null,null,null,"Entrepreneurs' Relief"]
[null,null,{"$f":"A14","v":"13.4a"},"Post budget Gains included in box 13.4",null,null,null,null,null,null,null,null,null,null,null,{"$f":"A55","v":50},"Gains qualifying for Business Asset Disposal Relief "]
[]
[15]
[16,null,{"$f":"A15","v":13.5},"Losses in the year ",null,null,null,null,null,null,null,null,null,null,null,"50a","Post budget Gains included in box 50"]
[17]
["17a"]
[18,null,null,null,null,null,null,null,null,null,null,"Tax adjustments to 2016-17 capital gains"]
["18a",null,"Other property, assets and gains",null,null,null,null,null,null,null,null,{"$f":"A56","v":51},"Adjustments to Capital Gains tax",null,null,{"$f":"A57","v":52},"Additional liability for non-resident or dual resident trusts"]
[19,null,{"$f":"A22","v":17},"Gains in the year, before losses excluding attributed gains",null,null,{"$f":"A26","v":19},"Losses in the year"]
[20]
[21]
[22,null,{"$f":"A23","v":"17a"},"Post budget Gains included in box 17 "]
[null,null,null,null,null,null,null,null,null,null,null,"Non-resident Capital Gains Tax (NRCGT) on UK land & property and indirect disposals",null,null,null,null,null,null,"CGT"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ind_disp",false]
[23,null,null,null,null,null,null,null,null,null,null,null,"UK residential properties"]
[24,null,{"$f":"A24","v":18},"Attributed gains where personal losses cannot be set off",null,null,null,null,null,null,null,{"$f":"A58","v":52.1},"Total gain chargeable to NRCGT",null,null,{"$f":"A61","v":52.3},"Any gains in box 52.2 from indirect disposals?"]
[25]
[26]
["26a",null,{"$f":"A25","v":"18a"},"Post budget Gains included in box 18",null,null,{"$f":"A29","v":22},"Tax on gains in box 21 already paid (RTT)"]
[27,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A62","v":52.4},{"$f":"\"Tax on gains in boxes \"&L33&\" and \"&L41&\" already charged\"","v":"Tax on gains in boxes 52.1 and 52.2 already charged"}]
[30]
[null,null,"Listed shares and securities"]
[34,null,{"$f":"A35","v":26},"Gains in the year, before losses",null,null,{"$f":"A37","v":27},"Losses in the year",null,null,null,null,"Non-residential UK properties"]
["34a",null,null,null,null,null,null,null,null,null,null,{"$f":"A59","v":52.2},"Total gain chargeable to NRCGT",null,null,{"$f":"A63","v":52.5},"Total available NRCGT losses in the year"]
[35]
[38,null,{"$f":"A36","v":"26a"},"Post budget Gains included in 26",null,null,{"$f":"A38","v":30},"Tax on gains in box 29 already paid (RTT)"]
[39,null,null,null,null,null,null,null,null,null,null,{"$f":"A60","v":"52.2a"},"Post budget Gains included in box 52.2"]
[40]
[41,null,"Unlisted shares and securities"]
[42,null,{"$f":"A40","v":34},"Gains in the year, before losses"]
[43]
[44,null,null,null,null,null,null,null,null,null,null,"Display only"]
[45,null,{"$f":"A41","v":"34a"},"Post budget Gains included in box 34"]
[46,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'CG (c18)'!AG142","v":0},"Adjustment for CGT51"]
[47]
[48,null,{"$f":"A42","v":35},"Losses in the year",null,null,{"$f":"A43","v":38},"Tax on gains in box 37 already paid (RTT)",null,null,null,null,{"$f":"'CG (c18)'!AB139+'CG (c18)'!AG142","v":0},"CGT tax after adjustment"]
[49]
[50]
[51,null,{"$f":"A46","v":41},{"$f":"\"Losses used against income - amount claimed against \"&tax_year","v":"Losses used against income - amount claimed against 2024-25"}]
[52]
[52.1]
[52.2,null,{"$f":"A47","v":42},{"$f":"\"Amount in box \"&C56&\" to which EIS/SEIS relief\"","v":"Amount in box 41 to which EIS/SEIS relief"},null,null,{"$f":"A48","v":43},{"$f":"\"Losses used against income - amount claimed against \"&last_year","v":"Losses used against income - amount claimed against 2023-24"}]
["52.2a"]
[52.3]
[52.4]
[52.5]

{"sheet":"AOI","index":31,"n_rows":31,"n_cols":15,"rows_kept":31,"cut":false,"hidden":true,"merged":[]}
["AOI"]
[1]
[2,null,"Gilt edged securities",null,null,null,null,null,null,"AOI"]
[3]
[4,null,{"$f":"A3","v":2},{"$f":"\"Tax taken off box \"&G7","v":"Tax taken off box 3"}]
[5]
[6,null,null,null,null,null,{"$f":"A4","v":3},"Gross amount before tax"]
[7]
[8]
[9]
[10,null,"Life insurance gains",null,null,null,null,null,null,"AOI"]
[11]
[12,null,{"$f":"A5","v":4},"Life insurance gains with tax treated as paid",null,null,{"$f":"A9","v":8},"Gains from void ISAs"]
[13]
[13.1]
[14,null,{"$f":"A6","v":5},{"$f":"\"Number of years for box \"&C13","v":"Number of years for box 4"},null,null,{"$f":"A10","v":9},{"$f":"\"Number of years for box \"&G13","v":"Number of years for box 8"}]
[15]
[]
[null,null,{"$f":"A7","v":6},"Life insurance gains with no tax ",null,null,{"$f":"A11","v":10},{"$f":"\"Tax taken off gain shown in box \"&G13","v":"Tax taken off gain shown in box 8"}]
[]
[]
[null,null,{"$f":"A8","v":7},{"$f":"\"Number of years for box \"&C19","v":"Number of years for box 6"},null,null,{"$f":"A12","v":11},"Deficiency relief"]
[]
[]
[]
[null,null,"Stock dividends",null,null,null,null,null,null,"AOI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,false,"flag to temporarily switch to calculating value that is an alternative to c17.6"]
[null,null,{"$f":"A13","v":12},"Stock dividends - the amount received",null,null,{"$f":"A14","v":13},"Bonus issues of securities and redeemable shares",null,null,null,null,null,12570,"value that was thereby calculated then stashed here for future use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,true,"flag to use preceding value in c17.38.1 (instead of c17.6)"]
[]
[null,null,null,null,null,null,{"$f":"A15","v":13.1},"Close company loans written off or released"]

{"sheet":"Multi-UK-gains","index":32,"n_rows":26,"n_cols":23,"rows_kept":26,"cut":false,"hidden":true,"merged":[]}
[null,"Multiple UK life insurance gains"]
[]
[null,"UK life insurance gains without tax treated as paid",null,null,null,null,null,null,"Gains on UK life policies with tax treated as paid"]
[]
[null,null,"Years",null,null,"Amount of Gain",null,null,null,"Years",null,null,"Amount of Gain",null,null,null,null,"Without",null,null,null,"With"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No of Gains","No of years","sliced gain",null,"No of Gains","No of years","sliced gain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C6>0,1,0)","v":0},{"$f":"MAX(C6,1)","v":1},{"$f":"TRUNC(F6/R7,0)","v":0},null,{"$f":"IF(J6>0,1,0)","v":0},{"$f":"MAX(J6,1)","v":1},{"$f":"TRUNC(M6/V7,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C10>0,1,0)","v":0},{"$f":"MAX(C10,1)","v":1},{"$f":"TRUNC(F10/R11,0)","v":0},null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C11>0,1,0)","v":0},{"$f":"MAX(C11,1)","v":1},{"$f":"TRUNC(F11/R12,0)","v":0},null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C12>0,1,0)","v":0},{"$f":"MAX(C12,1)","v":1},{"$f":"TRUNC(F12/R13,0)","v":0},null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0,null,0,1,0]
[null,null,null,null,{"$f":"AOI!C19","v":6},{"$f":"SUM(F6:F15)","v":0},null,null,null,null,null,null,null,null,null,null,0,1,0,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q7:Q16)","v":0},{"$f":"SUM(C6:C15)","v":0},{"$f":"SUM(S7:S16)","v":0},null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0]
[null,null,null,"LDC 'CEG Amount'","1A",{"$f":"IF(total_all_gains,'TSR (c17)'!M101,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,{"$f":"OR(Q17>1,U22>1,No_of_for_gains>1)","v":false},null,null,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"AOI!C13","v":4},{"$f":"SUM(M6:M20)","v":0},null,null,null,null,null,null,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(U7:U21)","v":0},{"$f":"SUM(J6:J20)","v":0},{"$f":"SUM(W7:W21)","v":0}]
[" You must update 'life"]
[" insurance gains' boxes for"]
[" the Calculation to give "]
[" the correct result."]

{"sheet":"ASE","index":33,"n_rows":20,"n_cols":10,"rows_kept":20,"cut":false,"hidden":true,"merged":[]}
["ASE",null,"Additional information"]
[]
[1,null,"Share schemes and lump sums",null,null,null,null,null,null,"ASE"]
[2]
[3,null,{"$f":"A3","v":1},"Shares schemes - taxable amount"]
[4]
[5]
[6,null,{"$f":"A5","v":3},"Lump sums - contract payments"]
[7]
[8]
[9,null,{"$f":"A6","v":4},"Lump sums - EFURBS",null,null,{"$f":"A13","v":11},"Seafarers’ Earnings Deduction"]
[10]
[11]
[12,null,{"$f":"A7","v":5},"Lump sums - redundancy/compensation",null,null,{"$f":"A14","v":12},"Foreign earnings not taxable in the UK"]
[13]
[14]
[15,null,{"$f":"A8","v":6},{"$f":"\"Tax taken off boxes \"&C8&\" to \"&C14","v":"Tax taken off boxes 3 to 5"},null,null,{"$f":"A15","v":13},"Foreign tax for which tax credit relief not claimed"]
[]
[]
[null,null,null,null,null,null,{"$f":"A17","v":15},"Royalty payments made"]

{"sheet":"AOR","index":34,"n_rows":23,"n_cols":22,"rows_kept":23,"cut":false,"hidden":true,"merged":[]}
["AOR",null,"Additional information "]
[1]
[2,null,"Other tax reliefs",null,null,null,null,null,null,"AOR",null,null,null,null,null,null,null,null,null,"Married - all year",2,{"$f":"U3=1","v":false}]
[3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Single"]
[4,null,{"$f":"A2","v":1},"Venture Capital Trust subcriptions",null,null,{"$f":"A9","v":7},"Maintenance/alimony payments"]
[5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"APA Claimed",2,{"$f":"U6=1","v":false}]
[6,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"APA Not Claimed"]
[6.1,null,{"$f":"A3","v":2},"Enterprise Investment Scheme subscriptions",null,null,{"$f":"A10","v":8},"Trade Union death benefit payments"]
[7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"WBA Claimed",2,{"$f":"U9=1","v":false}]
[8,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"WBA Not Claimed"]
[9,null,{"$f":"A4","v":3},"Community Investment Tax relief",null,null,{"$f":"A11","v":9},"Relief on redemption of bonus shares etc."]
[10]
[11]
[12,null,{"$f":"A5","v":4},"Annuities and annual payments",null,null,{"$f":"A12","v":10},"SEED Enterprise Investment Scheme subscriptions"]
[]
[]
[null,null,{"$f":"A6","v":5},"Qualifying loan interest payments",null,null,{"$f":"A14","v":12},"Investment into property partnerships loan Interest "]
[]
[]
[null,null,{"$f":"A7","v":6},"Post-cessation trade relief and certain other losses"]
[]
[]
[null,null,{"$f":"A8","v":6.1},"Pre-incorporation losses"]

{"sheet":"MCA","index":35,"n_rows":28,"n_cols":7,"rows_kept":28,"cut":false,"hidden":true,"merged":[]}
["MCA"]
[1,null,"Married couple's allowance",null,null,"Select from drop-down","MCA"]
[2,null,null,null,null,"or boxes below"]
[3,null,{"$f":"A2","v":1},"Claimed by ",null,null,"1) Not Claimed"]
[4,null,{"$f":"A9","v":8},null,null,1,"2) claimed by husband / higher income partner"]
[5,null,null,null,null,null,"3) claimed by wife / lower income partner "]
[6]
[7,null,{"$f":"A3","v":2},"Date of birth of spouse / civil partner, if older"]
[8,null,{"$f":"A6","v":5},null,null,2,"1) Before 6/4/1935"]
[9,null,null,null,null,null,"2) After 5/4/1935 or not present"]
[10]
[11,null,{"$f":"IF(MCA_claim=3,A7,A4)","v":3},"Amount allocated to lower earning spouse/partner",null,null,"1) None to spouse/partner"]
[null,null,{"$f":"IF(MCA_claim=3,A8,A5)","v":4},null,null,1,"2) 50% to spouse/partner "]
[null,null,null,null,null,null,"3) All to spouse/partner "]
[]
[null,null,{"$f":"A10","v":9},{"$f":"\"Date of marriage / civil partnership (if after 5 April \"&Tax_year_start&\")\"","v":"Date of marriage / civil partnership (if after 5 April 2024)"},null,null,{"$f":"data!C207","v":""}]
[null,null,null,null,null,1,{"$f":"data!C208","v":""}]
[null,null,null,null,null,null,{"$f":"data!C209","v":""}]
[null,null,null,null,null,null,{"$f":"data!C210","v":""}]
[null,null,null,null,null,null,{"$f":"data!C211","v":""}]
[null,null,null,null,null,null,{"$f":"data!C212","v":""}]
[null,null,null,null,null,null,{"$f":"data!C213","v":""}]
[null,null,null,null,null,null,{"$f":"data!C214","v":""}]
[null,null,null,null,null,null,{"$f":"data!C215","v":""}]
[null,null,null,null,null,null,{"$f":"data!C216","v":""}]
[null,null,null,null,null,null,{"$f":"data!C217","v":""}]
[null,null,null,null,null,null,{"$f":"data!C218","v":""}]
[null,null,null,null,null,null,{"$f":"data!C219","v":""}]

{"sheet":"AIL","index":36,"n_rows":23,"n_cols":10,"rows_kept":23,"cut":false,"hidden":true,"merged":[]}
["AIL"]
[]
[1,null,"Other Income Tax losses",null,null,null,null,null,null,{"$f":"AIL","v":"AIL"}]
[2]
[3,null,{"$f":"AIL!A3","v":1},{"$f":"\"Earlier years losses - set against certain \"&tax_year&\" income\"","v":"Earlier years losses - set against certain 2024-25 income"},null,null,{"$f":"A8","v":6},"Payroll giving"]
[4]
[5]
[6]
[7,null,"Pension tax charges ",null,null,null,null,null,null,{"$f":"AIL","v":"AIL"}]
[8]
[9,null,{"$f":"A12","v":10},"Amount in excess of Annual Allowance",null,null,{"$f":"A17","v":13},"Unauthorised payments - not subject to Surcharge"]
[10]
[11]
[11.1,null,{"$f":"A13","v":11},{"$f":"\"Tax paid by the pension scheme\"","v":"Tax paid by the pension scheme"},null,null,{"$f":"A18","v":14},"Unauthorised payments - subject to Surcharge"]
[11.2]
[12]
[13,null,{"$f":"A14","v":11.1},"Value of pension benefits transferred subject to OTC",null,null,{"$f":"A19","v":15},{"$f":"\"Foreign tax taken off boxes \"&G11&\" and \"&G14","v":"Foreign tax taken off boxes 13 and 14"}]
[14,null,null,null,"Overseas Transfer Charge"]
[15]
[16,null,{"$f":"A15","v":11.2},{"$f":"\"Tax paid by the pension scheme\"","v":"Tax paid by the pension scheme"},null,null,{"$f":"A20","v":16},"Taxable short service refund (overseas schemes)"]
[17]
[18]
[19,null,null,null,null,null,{"$f":"A22","v":18},{"$f":"\"Foreign tax taken off box \"&G20","v":"Foreign tax taken off box 16"}]

{"sheet":"EMP","index":37,"n_rows":33,"n_cols":20,"rows_kept":33,"cut":false,"hidden":true,"merged":[]}
["EMP"]
[null,null,"Employment (1)",null,null,null,null,null,"EMP",null,"Employment (2)",null,null,null,null,null,"EMP"]
[1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAY"]
[1.1000000000000001,null,{"$f":"A3","v":1},"Pay from this employment",null,null,{"$f":"A4","v":1.1000000000000001},"Payrolled benefits",null,null,{"$f":"A3","v":1},"Pay from this employment",null,null,{"$f":"A4","v":1.1000000000000001},"Payrolled benefits",null,null,"c1.1.n"]
[2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TRUNC(D5+D11,0)","v":0},{"$f":"TRUNC(L5+L11,0)","v":0}]
[3]
[3.1,null,{"$f":"A5","v":2},{"$f":"\"Tax taken off box \"&C4","v":"Tax taken off box 1"},null,null,null,null,null,null,{"$f":"A5","v":2},{"$f":"\"Tax taken off box \"&K4","v":"Tax taken off box 1"}]
[4]
[5]
[6,null,{"$f":"A6","v":3},"Tips and other payments",null,null,{"$f":"A7","v":3.1},"Net pay pensions top up",null,null,{"$f":"A6","v":3},"Tips and other payments",null,null,{"$f":"A7","v":3.1},"Net pay pensions top up",null,null,"PT Teacher"]
[7]
[8]
[9]
[10,null,"Benefits (1)",null,null,null,null,null,"EMP",null,"Benefits (2)",null,null,null,null,null,"EMP"]
[11,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Benefits"]
[12,null,{"$f":"A13","v":9},"Cars and vans",null,null,{"$f":"A17","v":13},"Goods and assets",null,null,{"$f":"A13","v":9},"Cars and vans",null,null,{"$f":"A17","v":13},"Goods and assets",null,null,"c1.5.n"]
[13,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TRUNC(D17+D20+D23+D26+H17+H20+H23+H26,0)","v":0},{"$f":"TRUNC(L17+L20+L23+L26+P17+P20+P23+P26,0)","v":0}]
[14]
[15,null,{"$f":"A14","v":10},"Fuel for cars etc.",null,null,{"$f":"A18","v":14},"Accommodation",null,null,{"$f":"A14","v":10},"Fuel for cars etc.",null,null,{"$f":"A18","v":14},"Accommodation"]
[16]
[17,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Top up"]
[18,null,{"$f":"A15","v":11},"Medical insurance",null,null,{"$f":"A19","v":15},"Other benefits",null,null,{"$f":"A15","v":11},"Medical insurance",null,null,{"$f":"A19","v":15},"Other benefits",null,null,{"$f":"H11+P11","v":0}]
[19]
[20]
[null,null,{"$f":"A16","v":12},"Vouchers etc.",null,null,{"$f":"A20","v":16},"Expenses received",null,null,{"$f":"A16","v":12},"Vouchers etc.",null,null,{"$f":"A20","v":16},"Expenses received"]
[]
[]
[null,null,"Deductions (1)",null,null,null,null,null,"EMP",null,"Deductions (2)",null,null,null,null,null,"EMP"]
[]
[null,null,{"$f":"A21","v":17},"Travel and substistence",null,null,{"$f":"A23","v":19},"Fees and subscriptions",null,null,{"$f":"A21","v":17},"Travel and substistence",null,null,{"$f":"A23","v":19},"Fees and subscriptions",null,null,"c1.6.n"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TRUNC((D31+D34+H31+H34)+0.99,0)","v":0},{"$f":"TRUNC((L31+L34+P31+P34)+0.99,0)","v":0}]
[]
[null,null,{"$f":"A22","v":18},"Fixed deductions",null,null,{"$f":"A24","v":20},"Other expenses",null,null,{"$f":"A22","v":18},"Fixed deductions",null,null,{"$f":"A24","v":20},"Other expenses"]

{"sheet":"MOR","index":38,"n_rows":19,"n_cols":9,"rows_kept":19,"cut":false,"hidden":true,"merged":[]}
["MOR"]
[]
[2.1]
[4.0999999999999996]
[6,null," Ministers of Religion",null,null,null,null,null,{"$f":"MOR","v":"MOR"}]
[17]
[19]
[38,null,{"$f":"A3","v":2.1},"Payrolled benefits included in box 2"]
[39]
[]
[null,null,{"$f":"A4","v":4.0999999999999996},"Pension contribution - Payment from HMRC",null,null,{"$f":"A6","v":17},"Expenses payments received"]
[]
[]
[]
[null,null,{"$f":"A5","v":6},"Living accomodation",null,null,{"$f":"A7","v":19},"Total benefits and expenses"]
[]
[]
[]
[null,null,{"$f":"A8","v":38},"Total taxable income",null,null,{"$f":"A9","v":39},"Total tax taken off"]

{"sheet":"SE","index":39,"n_rows":32,"n_cols":13,"rows_kept":32,"cut":false,"hidden":true,"merged":[]}
["SSE"]
[29,null,"Short Self Employment",null,{"$f":"SSE","v":"SSE"},null,"Full Self Employment",null,{"$f":"FSE","v":"FSE"}]
[31]
[33,null,"Calculating your taxable profits"]
[36,null,{"$f":"A2","v":29},"Loss brought forward from earlier years",null,null,{"$f":"A10","v":73.3},"Total taxable transition profits"]
[37]
[38,null,"Total taxable profits or net business loss"]
[null,null,{"$f":"A3","v":31},"Total taxable profits",null,null,{"$f":"A11","v":73.400000000000006},"Loss brought forward from earlier years against transition profits"]
["FSE"]
[73.3,null,"Losses"]
[73.400000000000006,null,{"$f":"A4","v":33},{"$f":"\"Loss set against \"&tax_year&\" income\"","v":"Loss set against 2024-25 income"},null,null,{"$f":"A12","v":74},"Loss brought forward from earlier years"]
[74]
[76,null,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[78,null,{"$f":"A5","v":36},"You choose to pay Class 2 NICs voluntarily",null,null,{"$f":"A13","v":76},"Total taxable profits"]
[81]
[82,null,null,null,null,null,"Losses"]
[100,null,{"$f":"A6","v":37},null,null,null,{"$f":"A14","v":78},{"$f":"\"Loss set against \"&tax_year&\" income\"","v":"Loss set against 2024-25 income"}]
[101,null,null,null,null,null,null,null,null,null,null,"SSE","FSE"]
[102,null,"CIS deductions",null,null,null,"CIS deductions and tax taken off"]
[null,null,{"$f":"A7","v":38},"Subcontractor tax paid",null,null,{"$f":"A15","v":81},"Subcontractor tax paid",null,null,"Class 2 Vol",false,false]
[null,null,null,null,null,null,null,null,null,null,"Class 4 Exempt",false,false]
[]
[null,null,null,null,null,null,{"$f":"A16","v":82},"Other tax taken off trading income"]
[]
[null,null,null,null,null,null,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,{"$f":"A17","v":100},"You choose to pay Class 2 NICs voluntarily"]
[]
[]
[null,null,null,null,null,null,{"$f":"A18","v":101}]
[]
[]
[null,null,null,null,null,null,{"$f":"A19","v":102},"Class 4 NIC profit adjustment"]

{"sheet":"LUN","index":40,"n_rows":27,"n_cols":16,"rows_kept":27,"cut":false,"hidden":true,"merged":[]}
["LUN"]
[null,null,"Lloyd's Underwriters",null,"LUN",null,null,null,"LUN",null,null,null,"LUN"]
[null,"D5","UK interest",null,null,null,"Non-UK interest and other foreign sources",null,null,null,"Calculating Lloyd’s taxable profits or allowable losses"]
[4,"D8",{"$f":"A4","v":4},"Tax taken off - UK interest",null,null,{"$f":"A14","v":14},"Tax taken off - Foreign interest",null,null,{"$f":"A21","v":51},"Losses brought forward from earlier years"]
[null,"D11"]
[6,"D14","UK dividends"]
[7,"D17",{"$f":"A6","v":6},"Stock Dividends",null,null,{"$f":"A15","v":15},"Net non-UK dividends",null,null,{"$f":"A22","v":52},"Total taxable profits"]
[8]
[9,"H5"]
[10,"H8",null,null,null,null,{"$f":"A16","v":16},"Foreign tax taken off - Foreign dividends",null,null,{"$f":"A23","v":56},{"$f":"\"Loss set against \"&tax_year&\" income\"","v":"Loss set against 2024-25 income"}]
[null,"H11"]
[null,"H14",null,null,null,null,null,null,null,null,"Class 2 and Class 4 National Insurance contributions"]
[null,"H18",{"$f":"A8","v":8},"Bonus issues of securities and redeemable shares",null,null,{"$f":"A17","v":17},"UK tax taken off - Foreign dividends",null,null,{"$f":"A24","v":63},"You choose to pay Class 2 NICs voluntarily"]
[14]
[15,"L5"]
[16,"L8",{"$f":"A9","v":9},"Other dividends and distributions from UK companies",null,null,null,null,null,null,{"$f":"A26","v":64}]
[17,"L11"]
[null,"P19"]
[19,"L17",null,null,null,null,null,null,null,null,{"$f":"A27","v":65},"Class 4 NIC profit adjustment",null,null,"Class2 Voluntarily",false]
[null,"P20",null,null,null,null,null,null,null,null,null,null,null,null,"Class4 NIC Exempt",false]
[51,"L23"]
[52]
[56]
[63]
["Cl2"]
[64]
[65]

{"sheet":"PS","index":41,"n_rows":51,"n_cols":19,"rows_kept":51,"cut":false,"hidden":true,"merged":[]}
["SPS","Cell"]
[17,"D5","Short Partnership",null,"SPS",null,"Full Partnership",null,null,null,null,null,null,null,"FPS"]
[20,"D8","Your share of the partnership's trading or professional profits",null,null,null,"Your share of the partnership's trading or professional profits"]
[22,"D11",{"$f":"A2","v":17},"Losses brought forward from earlier years",null,null,{"$f":"A14","v":16.3},"Transition profit arising ",null,{"$f":"A16","v":17},"Losses brought forward from earlier years"]
[25,"D14"]
["Cl2","D17"]
[26,"O19",{"$f":"A3","v":20},"Share of total taxable profits",null,null,{"$f":"A15","v":16.399999999999999},"Loss brought forward against transition profit",null,{"$f":"A17","v":20},"Share of total taxable profits"]
[27,"D23"]
[28,"O29","Your share of the partnership’s trading or professional losses"]
[30,"D29",{"$f":"A4","v":22},{"$f":"\"Loss set against \"&tax_year&\" income\"","v":"Loss set against 2024-25 income"},null,null,"Your share of the partnership’s trading or professional losses"]
[31,"D32",null,null,null,null,{"$f":"A18","v":22},{"$f":"\"Loss set against \"&tax_year&\" income\"","v":"Loss set against 2024-25 income"}]
[null,"D35","Class 2 and Class 4 National Insurance contributions (NICs)"]
["FPS","D38",{"$f":"A5","v":25},"You choose to pay Class 2 NICs voluntarily",null,null,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[16.3,"D41",null,null,null,null,{"$f":"A5","v":25},"You choose to pay Class 2 NICs voluntarily",null,{"$f":"A7","v":26},null,null,{"$f":"A22","v":27},"Class 4 NIC profit adjustment"]
[16.399999999999999]
[17,null,{"$f":"A7","v":26},null,null,null,"Your share of the partnership’s untaxed income"]
[20,"H5",null,null,null,null,{"$f":"A23","v":35},"Share of untaxed interest",null,null,null,null,null,null,null,null,null,"SPS","FPS"]
[22,"H8"]
[25,"K5",{"$f":"A8","v":27},"Class 4 NIC profit adjustment",null,null,"Income from UK property",null,null,null,null,null,null,null,null,null,"Class2 Voluntary",false,false]
["Cl2","K8",null,null,null,null,{"$f":"A24","v":38},"Losses brought forward from earlier years",null,{"$f":"A25","v":39},{"$f":"\"Loss set against \"&tax_year&\" total income\"","v":"Loss set against 2024-25 total income"},null,null,null,null,null,"Class 4 Exempt",false,false]
[26,"H11","Your share of the partnership’s untaxed income"]
[27,"P19",{"$f":"A9","v":28},"Your share of untaxed interest etc."]
[35,"H17",null,null,null,null,{"$f":"A26","v":41},"Taxable profit after adjustment and losses",null,{"$f":"A27","v":41.1},"Relief for residential finance costs",null,{"$f":"A28","v":41.2},"Unsused finance costs brought forward",null,null,0]
[38,"P20","Your share of the partnership’s tax paid and deductions"]
[39,"K17",{"$f":"A10","v":30},"Share of Income Tax deducted",null,null,null,"Complete boxes FPS41, FPS41.1 & FPS41.2 OR FPSAF1",null,null,null,null,null,"For multiple pages calculate for each page the lower of Box 41"]
[41,"H20",null,null,null,null,null,null,null,null,null,null,"AF1"," and Box 41.1 + Box 41.2"]
[41.1,"H23"]
[41.2,"K23",{"$f":"A11","v":31},"Share of Income Tax deducted",null,null,"Other untaxed UK income"]
[47,"H26",null,null,null,null,{"$f":"A29","v":47},"Losses brought forward from earlier years"]
[48]
[58,"H29",null,null,null,null,"Other untaxed foreign income"]
[60,null,null,null,null,null,{"$f":"A31","v":58},"Losses brought forward from earlier years"]
[63.1,"H32"]
[63.2,"K32"]
[70,"H35",null,null,null,null,{"$f":"A32","v":60},"Taxable profit",null,{"$f":"A33","v":63.1},"Relief for residential finance costs",null,{"$f":"A34","v":63.2},"Unsused finance costs brought forward"]
[73,"H38"]
[76,"H41",null,null,null,null,null,"Complete boxes FPS60, FPS63.1 & FPS63.2 OR FPSAF2",null,null,null,null,null,"For multiple pages calculate for each page the lower of Box 60"]
[77,"H44",null,null,null,null,null,null,null,null,null,null,"AF2"," and Box 63.1 + Box 63.2"]
[78,"K38"]
[79]
[null,null,null,null,null,null,"Your share of the partnership’s taxed income"]
[null,null,null,null,null,null,{"$f":"A35","v":70},"Total dividend income (box 68 minus box 69)"]
[]
[null,null,null,null,null,null,"Your share of the partnership’s total taxed and untaxed income"]
[null,null,null,null,null,null,{"$f":"A37","v":76},"Share of total taxed and untaxed income"]
[]
[null,null,null,null,null,null,"Your share of the partnership’s tax paid and deductions"]
[null,null,null,null,null,null,{"$f":"A38","v":77},"Share of Income Tax deducted",null,{"$f":"A36","v":73},{"$f":"\"Taxed income taxable @ \"&BR_rate*100&\"%\"","v":"Taxed income taxable @ 20%"}]
[]
[]
[null,null,null,null,null,null,{"$f":"A39","v":78},"Share of Income Tax deducted",null,{"$f":"A40","v":79},"Share of Income Tax deducted"]

{"sheet":"NI","index":42,"n_rows":42,"n_cols":16,"rows_kept":42,"cut":false,"hidden":true,"merged":[]}
[]
[null,null,"National Insurance",null,null,null,null,"NI",null,"This is the reduced Class 2 calculation"]
[null,null,null,null,null,null,null,null,null,"Do not complete these boxes - complete the page opposite to calculate the adjusted Class 2 amount"]
[null,null,"Class 2 and Class 4 National Insurance contributions (NICs)",null,null,null,null,null,null,null,"Step 1",{"$f":"\"(UEL (\"&DOLLAR(NIC_UEL_Wk,0)&\") minus PT (\"&DOLLAR(NIC_PT_Wk,0)&\")) x 53\"","v":"(UEL (£967) minus PT (£242)) x 53"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"(NIC_UEL_Wk-NIC_PT_Wk)*53","v":38425}]
[null,null,null,"Enter the full amount of Class 2",null,null,"This is the adjusted Class 2 from"]
[null,null,"CL2A","that would have been payable",null,"CL2B",{"$f":"\"calculation box \"&K40&\" opposite\"","v":"calculation box Adj CL2 opposite"},null,null,null,"Step 2",{"$f":"\"Multiply the result of Step 1 by \"&NIC1_rate*100&\"%\"","v":"Multiply the result of Step 1 by 8%"}]
[null,null,null,null,null,null,{"$f":"L41","v":0},null,null,null,null,{"$f":"L5*8%","v":3074}]
[]
[null,null,null,"Complete the boxes below to update the reduced Class 2 calculation and CL2B above,",null,null,null,null,null,null,"Step 3","Class 1 Earnings from P60 (earnings from PT to UEL)"]
[null,null,"CL2","and then enter lower of CL2A and CL2B",null,null,null,null,null,null,null,{"$f":"D20+D27","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Step 4","Step 3 minus Step 1"]
[null,null,"if you pay the maximum amount of annual NIC by way of Class 1 and Class 2,",null,null,null,null,null,null,null,null,{"$f":"MAX(0,L11-L5)","v":0}]
[null,null,"you may not need to pay the full amount of Class 4 NIC. Complete the following boxes."]
[null,null,"This will enable the reduced Class 2 and Class 4 calculations.",null,null,null,null,null,null,null,"Step 5","Step 4 x 2%"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"L14*2%","v":0}]
[null,null,"Employment"]
[null,null,"EMPCL1","Earnings above the PT, up to and including the UEL. From col.1c on P60/NPS.\n",null,null,null,null,null,null,"Step 6",{"$f":"\"(\"&C19&\" + \"&C26&\") minus (Step 3 x \"&NIC1_rate*100&\"%) / 2%\"","v":"(EMPCL1 + MORCL1) minus (Step 3 x 8%) / 2%"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,((D20+D27)-(L11*NIC1_rate))/2%)","v":0},null,null,null,"No NIC2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"NIC2_weekamt","v":3.45},"NIC2_annual_limit"]
[null,null,null,null,null,null,null,null,null,null,"Step 7","Step 6 x 2%",null,null,{"$f":"NIC2SF_weekamt","v":4.0999999999999996},"NIC2SF_annual_limit"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"L20*2%","v":0},null,null,2,"Selected"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,false,"Class 2 Voluntary"]
[null,null,"Ministers of religion",null,null,null,null,null,null,null,"Step 8","Individual annual maximum Step 2 + Step 5 + Step 7",null,null,false,"Class 4 NIC exempt"]
[null,null,"MORCL1","Earnings above the PT, up to and including the UEL. From col.1c on P60/NPS.\n",null,null,null,null,null,null,null,{"$f":"L8+L17+L23","v":3074}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Balance Step 8 minus \"&C19&\" + \"&C26","v":"Balance Step 8 minus EMPCL1 + MORCL1"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,L26-(D20+D27))","v":3074}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Class 2 due from \"&C7","v":"Class 2 due from CL2A"}]
[null,null,"CL2","Class 2 weekly amount",null,null,null,null,null,null,null,{"$f":"D8","v":0}]
[null,null,null,null,"This is required for the Reg 100 Class 4 calculation"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Class 2 due equals lower of \"&K25&\" and \"&C7","v":"Class 2 due equals lower of Step 8 and CL2A"}]
[null,null,null,{"$f":"IF(O23=1,\"\",IF(O23=2,\"'standard' Class 2 NICs rate selected\",IF(O23=3,\"Share fishermen Class 2 NICs rate selected\",\"\")))","v":"'standard' Class 2 NICs rate selected"},null,null,null,null,null,null,null,{"$f":"IF(D8=\"\",0,MIN(L29,D8))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"No of weeks (Class 2 due divided by weekly Class 2 rate (\"&DOLLAR(NIC2_weekamt,2)&\"))\"","v":"No of weeks (Class 2 due divided by weekly Class 2 rate (£3.45))"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUNDDOWN(L35/NIC2_weekamt,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Adj CL2",{"$f":"\"No of weeks Class 2 due x weekly Class 2 rate (\"&DOLLAR(NIC2_weekamt,2)&\")\"","v":"No of weeks Class 2 due x weekly Class 2 rate (£3.45)"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"L38*NIC2_weekamt","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"This populates box CL2B"]

{"sheet":"PRO","index":43,"n_rows":42,"n_cols":10,"rows_kept":42,"cut":false,"hidden":true,"merged":[]}
["PRO"]
[13,"D8"]
[13,"D11"]
[14,"H8","UK Property",null,null,null,null,null,null,"PRO"]
[14,"H11"]
[15,"D15","Furnished holiday lettings UK businesses page"]
[15,null,{"$f":"A2","v":13},"Adjusted profit for the year (1)"]
[21]
[22]
[33,"H15",{"$f":"A4","v":14},"Loss brought forward (1)",null,null,{"$f":"A6","v":15},"Taxable profit for the year (1)"]
[38,"H18"]
[39]
[40,"H22","Furnished holiday lettings EEA businesses page"]
[42,null,{"$f":"A3","v":13},"Adjusted profit for the year (2)"]
[44]
[45]
[null,"H25",{"$f":"A5","v":14},"Loss brought forward (2)",null,null,{"$f":"A6","v":15},"Taxable profit for the year (2)"]
[null,"H28"]
[]
[null,null,"Property Income"]
[null,null,{"$f":"A8","v":21},"Tax taken off",null,null,{"$f":"A9","v":22},"Premiums for the grant of a lease"]
[]
[null,null,"Calculating your taxable profit or loss"]
[null,null,null,null,null,null,{"$f":"A10","v":33},"The Structures and Buildings Allowance"]
[]
[]
[null,null,null,null,null,null,{"$f":"A11","v":38},"Adjusted profit for the year"]
[]
[]
[null,null,null,null,null,null,{"$f":"A12","v":39},"Loss brought forward used against this year’s profits"]
[]
[]
[null,null,null,null,null,null,{"$f":"A13","v":40},"Taxable profit for the year"]
[]
[]
[null,null,null,null,null,null,{"$f":"A14","v":42},{"$f":"\"Loss set against \"&tax_year&\" income\"","v":"Loss set against 2024-25 income"}]
[]
[]
[null,null,null,null,null,null,{"$f":"A15","v":44},"Relief for residential finance costs"]
[]
[]
[null,null,null,null,null,null,{"$f":"A16","v":45},"Unused finance costs brought forward"]

{"sheet":"FOR","index":44,"n_rows":50,"n_cols":19,"rows_kept":50,"cut":false,"hidden":true,"merged":[]}
["FOR"]
[2,null,"Foreign ",null,null,null,null,null,null,"FOR",null,null,null,null,null,null,"FOR"]
[3,null,null,null,null,null,null,null,null,null,"Income from land and property abroad"]
[4]
[5,null,null,null,null,null,null,null,null,null,{"$f":"A21","v":24},"Adjusted profit",null,null,{"$f":"A22","v":24.1},"Relief for residential finance costs"]
[6]
[7]
[7.1,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A23","v":24.2},"Unsused residential finance costs"]
[7.2]
[7.3,null,{"$f":"A2","v":2},"Tax Credit Relief on income",null,null,null,null,null,null,{"$f":"A24","v":26},"Total loss brought forward from earlier years"]
[7.4,null,null,null,null,null,null,null,null,null,null,null,"`",null,{"$f":"A25","v":27},"Total taxable profits"]
[7.5]
[8,null,null,null,null,null,null,null,null,{"$f":"FOR","v":"FOR"}]
[9,null,"Income from overseas sources",null,null,null,null,null,null,null,"D. Special Withholding Tax",null,null,null,"F. Taxable amount"]
[10,null,null,null,null,null,null,null,null,null,{"$f":"A26","v":29},"Overseas property",null,null,{"$f":"A27","v":30},"Overseas property"]
[11,null,null,"D. Special Withholding Tax",null,null,null,"F. Taxable amount"]
[12]
[13,null,null,"D. Special Withholding Tax",null,null,null,"F. Taxable amount",null,null,"Losses"]
[13.1,null,{"$f":"A3","v":3},"Savings and interest",null,null,{"$f":"A4","v":4},"Savings and interest",null,null,{"$f":"A28","v":31},"Loss offset against income",null,null,{"$f":"A29","v":32},"Total loss to carry forward"]
[13.2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[24]
[24.1,null,{"$f":"A5","v":5},"Dividends",null,null,{"$f":"A6","v":6},"Dividends",null,null,null,null,null,null,null,null,{"$f":"FOR","v":"FOR"}]
[24.2,null,null,null,null,null,null,null,null,null,"Capital Gains"]
[26]
[27,null,null,null,null,null,null,null,null,null,{"$f":"A30","v":39},"Tax Credit Relief on gains",null,null,{"$f":"A31","v":40},"Special withholding tax"]
[29]
[30]
[31,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FOR","v":"FOR"}]
[32]
[39,null,{"$f":"A8","v":7.1},"Remitted foreign savings income",null,null,{"$f":"A9","v":7.2},"Remitted foreign savings income"]
[40]
[41,null,null,null,null,null,null,null,null,null,null,"Gains on disposal of "]
[42,null,{"$f":"A10","v":7.3},"Remitted foreign dividends income",null,null,{"$f":"A11","v":7.4},"Remitted foreign dividends income",null,null,{"$f":"A32","v":41},"offshore funds",null,null,{"$f":"A36","v":44},"Number of years"]
[43]
[]
[44,null,null,null,null,null,null,"Amount in box 7.4 "]
[45,null,null,null,null,null,{"$f":"A12","v":7.5},"subject to dividend tax credit",null,null,{"$f":"A33","v":42},"Benefit from overseas trust",null,null,{"$f":"A37","v":45},"UK Tax treated as paid"]
[]
[]
[null,null,{"$f":"A13","v":8},"Pensions & social benefits",null,null,{"$f":"A14","v":9},"Pensions & social benefits",null,null,{"$f":"A34","v":43},"Gains on life policies"]
[]
[]
[null,null,{"$f":"A15","v":10},"Dividends from trusts etc.",null,null,{"$f":"A16","v":11},"Dividends from trusts etc."]
[]
[]
[null,null,{"$f":"A17","v":12},"Other income from trusts etc.",null,null,{"$f":"A18","v":13},"Other income from trusts etc."]
[]
[]
[null,null,null,"Residential property income"]
[null,null,{"$f":"A19","v":13.1},"or restricted finance costs",null,null,{"$f":"A20","v":13.2},"Unsused residential finance costs"]

{"sheet":"Swiss Tax","index":45,"n_rows":25,"n_cols":14,"rows_kept":25,"cut":false,"hidden":true,"merged":[]}
[]
[null,null,"Income received under the Swiss Tax Agreement where the taxpayer has elected to have the tax deducted"]
[null,null,{"$f":"\"meet his total UK tax liability.\"","v":"meet his total UK tax liability."}]
[null,null,{"$f":"\"Swiss income included in boxes \"&FOR!G19&\" and \"&FOR!G22&\" of the foreign pages.\"","v":"Swiss income included in boxes 4 and 6 of the foreign pages."},null,null,null,null,null,null,null,null,null,null,"From the "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"foreign pages"]
[null,null,"Interest and other income from overseas savings"]
[null,null,"A. Country or territory code",null,null,null,"D. Special Withholding Tax",null,null,"F. Taxable amount"]
[]
[null,null,null,"CHE",null,null,null,null,null,null,null,null,{"$f":"FOR!G19","v":4}]
[]
[]
[null,null,"Dividends from foreign companies"]
[null,null,"Dividends that qualify for UK tax credits"]
[null,null,"A. Country or territory code",null,null,null,"D. Special Withholding Tax",null,null,"F. Taxable amount"]
[]
[null,null,null,"CHE",null,null,null,null,null,null,null,null,{"$f":"FOR!G22&\" minus \"&FOR!G26","v":"6 minus "}]
[]
[null,null,"The Taxable amount is included in box 6, but not box 7 of the foreign pages"]
[]
[null,null,"Dividends that do not qualify for UK tax credits"]
[null,null,"A. Country or territory code",null,null,null,"D. Special Withholding Tax",null,null,"F. Taxable amount"]
[]
[null,null,null,"CHE",null,null,null,null,null,null,null,null,{"$f":"FOR!G26","v":0}]
[]
[null,null,"The Taxable amount is included in both boxes 6 & 7 on the foreign pages"]

{"sheet":"FTCR","index":46,"n_rows":245,"n_cols":34,"rows_kept":245,"cut":false,"hidden":true,"merged":[[0,33,3,33],[0,27,3,27],[0,28,3,28],[0,29,3,29],[0,30,3,30],[0,31,3,31],[0,32,3,32],[0,26,3,26],[0,21,3,21],[0,22,3,22],[0,23,3,23],[0,24,3,24],[0,25,3,25]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"type",null,null,null,"3-letter code","3-letter code + DTA 'asterix'","DTA","Country or Territory","Non-savings income","Lump sums ","Savings and gains","Dividends that qualify for UK tax credits","Dividends that do not qualify ","Gains on life policies etc. with notional tax","Non-savings income with notional tax","3 letter code *DTA","Notes"]
[null,"Tax Credit Relief for Income Tax",null,null,null,null,null,"In the 'max tax % rate' box enter the maximum % allowed under the double taxation",null,null,null,null,null,null,null,null,null,1,"Non-savings income"]
[null,"The order can vary with individual circumstances but usually working out the FTCR on the item",null,null,null,null,null,"agreement for that type of income. ",null,null,null,null,null,null,null,null,null,2,"Lump sums "]
[null,"with the highest allowable rate of foreign tax first, and the lowest last, produces the best results.",null,null,null,null,null,"See: ","Digest_of_Double_Taxation_Treaties",null,null,"From April 2018",null,null,null,null,null,3,"Savings and gains"]
[null,"Where you get an unexpected amount of  FTCR for a later item untick the Foreign (SA106 FOR)",null,null,null,null,null,"Or:","Tax Treaties",null,null,null,null,null,null,null,null,4,"Dividends",null,null,"Select or Enter","Select or Enter"]
[null,"in the Add pages to clear entries and recomplete the FOR and FTCR page again, calculate FTCR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Gains on life policies etc. with notional tax",null,null,"ABW","ABW","N","Aruba",null,null,null,null,null,null,null,"ABW"]
[null,"and compare results. Enter the most beneficial result in box 2 on the FOR page.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"Non-savings income with notional tax",null,null,"AFG","AFG","N","Afghanistan",null,null,null,null,null,null,null,"AFG"]
[null,null,"Income type",null,"Country or",null,"Amount of income",null,"Foreign tax paid",null,"Max tax",null,"Deduction specifically",null,null,null,null,null,null,null,null,"AGO","AGO","N","Angola",null,null,null,null,null,null,null,"AGO"]
[null,null,null,null,"territory Code",null,"from column B",null,"from column C",null,"% rate",null,"attributable to the item",null,null,null,null,null,null,null,null,"AIA","AIA","N","Anguilla",null,null,null,null,null,null,null,"AIA"]
[null,"Item 1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"country","type","% rate",null,"max tax","ALB","ALB","N","Albania",null,null,null,null,null,null,null,"ALB"]
[null,null,null,null,null,null,null,null,null,null,"MaxTaxRate LookUp",null,null,null,null,"item 1",1,1,{"$f":"VLOOKUP(T11,Q$22:R$33,2,FALSE)","v":1},1,{"$f":"MIN(TRUNC(G10*S11,2),I10)","v":0},"AND","AND","N","Andorra",null,null,null,null,null,null,null,"AND"]
[null,null,null,null,null,null,null,"FTCR on item 1",null,null,{"$f":"IF(ISNA(VLOOKUP(E10,V$5:AF$245,R11+4,FALSE)),\"\",IF(VLOOKUP(E10,V$5:AF$245,R11+4,FALSE)=\"\",\"\",VLOOKUP(E10,V$5:AF$245,R11+4,FALSE)))","v":""},null,null,null,null,"item 2",1,1,{"$f":"VLOOKUP(T12,Q$22:R$33,2,FALSE)","v":1},1,{"$f":"MIN(TRUNC(G14*S12,2),I14)","v":0},"ARE","ARE","N","United Arab Emirates",null,null,null,null,null,null,null,"ARE"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"item 3",1,1,1,1,{"$f":"MIN(TRUNC(G18*S13,2),I18)","v":0},"ARG","ARG •","Y","Argentina",null,null,0.12,0.15,null,null,null,"ARG *"]
[null,"Item 2",null,null,null,null,null,null,null,null,null,null,null,null,null,"item 4",1,1,1,1,{"$f":"MIN(TRUNC(G22*S14,2),I22)","v":0},"ARM","ARM •","Y","Armenia",null,null,0.05,0.1,null,null,null,"ARM *","1. DT treaty is effective in both Armenia and UK from 1 January 2013 for taxes withheld at source."]
[null,null,null,null,null,null,null,null,null,null,"MaxTaxRate LookUp",null,null,null,null,"item 5",1,1,1,1,{"$f":"MIN(TRUNC(G26*S15,2),I26)","v":0},"ASM","ASM","N","American Samoa",null,null,null,null,null,null,null,"ASM"]
[null,null,null,null,null,null,null,"FTCR on item 2",null,null,{"$f":"IF(ISNA(VLOOKUP(E14,V$5:AF$245,R12+4,FALSE)),\"\",IF(VLOOKUP(E14,V$5:AF$245,R12+4,FALSE)=\"\",\"\",VLOOKUP(E14,V$5:AF$245,R12+4,FALSE)))","v":""},null,null,null,null,"item 6",1,1,1,1,{"$f":"MIN(TRUNC(G30*S16,2),I30)","v":0},"ATG","ATG •","Y","Antigua and Barbuda",null,null,"no article","not eligible","not eligible",null,null,"ATG *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"item 7",1,1,1,1,{"$f":"MIN(TRUNC(G34*S17,2),I34)","v":0},"AUS","AUS •","Y","Australia",null,null,0.1,"15% (note 1)",null,null,null,"AUS *","1. Only unfranked dividends carry withholding tax."]
[null,"Item 3",null,null,null,null,null,null,null,null,null,null,null,null,null,"item 8",1,1,1,1,{"$f":"MIN(TRUNC(G38*S18,2),I38)","v":0},"AUT","AUT •","Y","Austria",null,null,0,0.15,null,null,null,"AUT *"]
[null,null,null,null,null,null,null,null,null,null,"MaxTaxRate LookUp",null,null,null,null,"item 9",1,1,1,1,{"$f":"MIN(TRUNC(G42*S19,2),I42)","v":0},"AZE","AZE •","Y","Azerbaijan",null,null,0.1,0.15,null,null,null,"AZE *","1. 5% on copyright royalties."]
[null,null,null,null,null,null,null,"FTCR on item 3",null,null,{"$f":"IF(ISNA(VLOOKUP(E18,V$5:AF$245,R13+4,FALSE)),\"\",IF(VLOOKUP(E18,V$5:AF$245,R13+4,FALSE)=\"\",\"\",VLOOKUP(E18,V$5:AF$245,R13+4,FALSE)))","v":""},null,null,null,null,"item 10",1,1,1,1,{"$f":"MIN(TRUNC(G46*S20,2),I46)","v":0},"BDI","BDI","N","Burundi",null,null,null,null,null,null,null,"BDI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BEL","BEL •","Y","Belgium",null,null,0.15,0.1,null,null,null,"BEL *"]
[null,"Item 4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,null,null,null,"BEN","BEN","N","Benin",null,null,null,null,null,null,null,"BEN"]
[null,null,null,null,null,null,null,null,null,null,"MaxTaxRate LookUp",null,null,null,null,null,2,0,null,null,null,"BES","BES •","Y","Bonaire",null,null,null,null,null,null,null,"BES *"]
[null,null,null,null,null,null,null,"FTCR on item 4",null,null,{"$f":"IF(ISNA(VLOOKUP(E22,V$5:AF$245,R14+4,FALSE)),\"\",IF(VLOOKUP(E22,V$5:AF$245,R14+4,FALSE)=\"\",\"\",VLOOKUP(E22,V$5:AF$245,R14+4,FALSE)))","v":""},null,null,null,null,null,3,0.05,null,null,null,"BES","BES •","Y","Saba",null,null,null,null,null,null,null,"BES *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,7.0000000000000007E-2,null,null,null,"BES","BES •","Y","Sint Eustatius ",null,null,null,null,null,null,null,"BES *"]
[null,"Item 5",null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,0.08,null,null,null,"BFA","BFA","N","Burkino Faso ",null,null,null,null,null,null,null,"BFA"]
[null,null,null,null,null,null,null,null,null,null,"MaxTaxRate LookUp",null,null,null,null,null,6,0.1,null,null,null,"BGD","BGD •","Y","Bangladesh",null,null,0.1,0.15,null,null,null,"BGD *"]
[null,null,null,null,null,null,null,"FTCR on item 5",null,null,{"$f":"IF(ISNA(VLOOKUP(E26,V$5:AF$245,R15+4,FALSE)),\"\",IF(VLOOKUP(E26,V$5:AF$245,R15+4,FALSE)=\"\",\"\",VLOOKUP(E26,V$5:AF$245,R15+4,FALSE)))","v":""},null,null,null,null,null,7,0.12,null,null,null,"BGR","BGR •","Y","Bulgaria",null,null,0,0.1,null,null,null,"BGR *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,0.125,null,null,null,"BHR","BHR •","Y","Bahrain",null,null,0,0,null,null,null,"BHR *","1. DT treaty is effective in both Bahrain and UK from 1 January 2013 for taxes withheld at source."]
[null,"Item 6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,0.15,null,null,null,"BHS","BHS","N","Bahamas",null,null,null,null,null,null,null,"BHS"]
[null,null,null,null,null,null,null,null,null,null,"MaxTaxRate LookUp",null,null,null,null,null,10,0.17,null,null,null,"BIH","BIH •","Y","Bosnia and Herzegovina",null,null,0.1,0.15,null,null,null,"BIH *"]
[null,null,null,null,null,null,null,"FTCR on item 6",null,null,{"$f":"IF(ISNA(VLOOKUP(E30,V$5:AF$245,R16+4,FALSE)),\"\",IF(VLOOKUP(E30,V$5:AF$245,R16+4,FALSE)=\"\",\"\",VLOOKUP(E30,V$5:AF$245,R16+4,FALSE)))","v":""},null,null,null,null,null,11,0.2,null,null,null,"BLR","BLR •","Y","Belarus",null,null,0,0,null,null,null,"BLR *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,0.25,null,null,null,"BLZ","BLZ •","Y","Belize",null,null,"no article","not eligible","not eligible",null,null,"BLZ *"]
[null,"Item 7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BMU","BMU","N","Bermuda",null,null,null,null,null,null,null,"BMU"]
[null,null,null,null,null,null,null,null,null,null,"MaxTaxRate LookUp",null,null,null,null,null,null,null,null,null,null,"BOL","BOL •","Y","Bolivia",null,null,0.15,0.15,null,null,null,"BOL *"]
[null,null,null,null,null,null,null,"FTCR on item 7",null,null,{"$f":"IF(ISNA(VLOOKUP(E34,V$5:AF$245,R17+4,FALSE)),\"\",IF(VLOOKUP(E34,V$5:AF$245,R17+4,FALSE)=\"\",\"\",VLOOKUP(E34,V$5:AF$245,R17+4,FALSE)))","v":""},null,null,null,null,null,null,null,null,null,null,"BRA","BRA","N","Brazil",null,null,null,null,null,null,null,"BRA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BRB","BRB •","Y","Barbados",null,null,"15% (S)","0% (S)",null,null,null,"BRB *","1. 15% on cinematograph and television royalties."]
[null,"Item 8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BRN","BRN •","Y","Brunei Darussalam",null,null,"no article","0% (S)","0% (S)",null,null,"BRN *"]
[null,null,null,null,null,null,null,null,null,null,"MaxTaxRate LookUp",null,null,null,null,null,null,null,null,null,null,"BTN","BTN","N","Bhutan",null,null,null,null,null,null,null,"BTN"]
[null,null,null,null,null,null,null,"FTCR on item 8",null,null,{"$f":"IF(ISNA(VLOOKUP(E38,V$5:AF$245,R18+4,FALSE)),\"\",IF(VLOOKUP(E38,V$5:AF$245,R18+4,FALSE)=\"\",\"\",VLOOKUP(E38,V$5:AF$245,R18+4,FALSE)))","v":""},null,null,null,null,null,null,null,null,null,null,"BWA","BWA •","Y","Botswana",null,null,0.1,0.12,null,null,null,"BWA *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAF","CAF","N","Central African Republic",null,null,null,null,null,null,null,"CAF"]
[null,"Item 9",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CAN","CAN •","Y","Canada",null,null,"10% (note 1)",0.15,null,null,null,"CAN *","1. Zero if loan guaranteed by UK ECGD or Canadian EDC or if Canadian government or local authority bond.\n2. Zero if copyright royalties (excluding films and television)."]
[null,null,null,null,null,null,null,null,null,null,"MaxTaxRate LookUp",null,null,null,null,null,null,null,null,null,null,"CCK","CCK •","Y","Cocos (Keeling) Islands",null,null,null,null,null,null,null,"CCK *"]
[null,null,null,null,null,null,null,"FTCR on item 9",null,null,{"$f":"IF(ISNA(VLOOKUP(E42,V$5:AF$245,R19+4,FALSE)),\"\",IF(VLOOKUP(E42,V$5:AF$245,R19+4,FALSE)=\"\",\"\",VLOOKUP(E42,V$5:AF$245,R19+4,FALSE)))","v":""},null,null,null,null,null,null,null,null,null,null,"CHE","CHE •","Y","Switzerland",null,null,0,0.15,null,null,null,"CHE *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CHL","CHL •","Y","Chile",null,null,0.15,0.15,null,null,null,"CHL *"]
[null,"Item 10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CHN","CHN •","Y","China",null,null,"10% (note 1)",0.1,null,null,null,"CHN *","1. Exempt in certain circumstances(see Art 11 [3])."]
[null,null,null,null,null,null,null,null,null,null,"MaxTaxRate LookUp",null,null,null,null,null,null,null,null,null,null,"CIV","CIV •","Y","Côte d’Ivoire",null,null,0.15,"15% (note 1)",null,null,null,"CIV *","1. 18% where paid by an Ivory Cost company exempt from tax or paying at less than normal rates on profits."]
[null,null,null,null,null,null,null,"FTCR on item 10",null,null,{"$f":"IF(ISNA(VLOOKUP(E46,V$5:AF$245,R20+4,FALSE)),\"\",IF(VLOOKUP(E46,V$5:AF$245,R20+4,FALSE)=\"\",\"\",VLOOKUP(E46,V$5:AF$245,R20+4,FALSE)))","v":""},null,null,null,null,null,null,null,null,null,null,"CMR","CMR","N","Cameroon",null,null,null,null,null,null,null,"CMR"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COD","COD","N","Democratic Republic of the Congo (formerly Zaire)",null,null,null,null,null,null,null,"COD"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COG","COG","N","Congo",null,null,null,null,null,null,null,"COG"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COK","COK","N","Cook Islands",null,null,null,null,null,null,null,"COK"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COL","COL","N","Columbia",null,null,null,null,null,null,null,"COL"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COM","COM","N","Comoros",null,null,null,null,null,null,null,"COM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CPV","CPV","N","Cape Verde",null,null,null,null,null,null,null,"CPV"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CRI","CRI","N","Costa Rica",null,null,null,null,null,null,null,"CRI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CUB","CUB","N","Cuba",null,null,null,null,null,null,null,"CUB"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CUW","CUW •","Y","Curaçao",null,null,null,null,null,null,null,"CUW *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CXR","CXR •","Y","Christmas Island",null,null,null,null,null,null,null,"CXR *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CYN","CYM •","Y","Cayman Islands",null,null,"0% (note 2)","0% (note 2)","not eligible",null,null,"CYN *","1. DTA effective in UK from 6 April 2011.\n2. DTA does not include provisions relieving dividends, interest or royalties."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CYP","CYP •","Y","Cyprus",null,null,0.1,"not eligible","not eligible",null,null,"CYP *","1. 5% on film and television royalties."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CZE","CZE •","Y","Czech Republic",null,null,0,0.15,null,null,null,"CZE *","1. Zero on copyright royalties."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DEU","DEU •","Y","Germany",null,null,"0 (S) (note 2)","15% (S) (note 2)",null,null,null,"DEU *","1.New DT treaty effective in Germany from 1 January 2011. Effective in UK from 1 January 2011 for taxes withheld at source.\n2. ‘Subject to tax’ condition applies only to income paid before 1 January 2011."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DJI","DJI","N","Djibouti",null,null,null,null,null,null,null,"DJI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DMA","DMA","N","Dominica",null,null,null,null,null,null,null,"DMA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DNK","DNK •","Y","Denmark",null,null,0,0.15,null,null,null,"DNK *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DOM","DOM","N","Dominican Republic",null,null,null,null,null,null,null,"DOM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DZA","DZA","N","Algeria",null,null,null,null,null,null,null,"DZA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ECU","ECU","N","Ecuador",null,null,null,null,null,null,null,"ECU"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"EGY","EGY •","Y","Egypt",null,null,"15% (note 1)",0.2,null,null,null,"EGY *","1. Exempt if loan guaranteed by UK ECGD."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ERI","ERI","N","Eritrea",null,null,null,null,null,null,null,"ERI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ESP","ESP •","Y","Spain",null,null,0.12,0.15,null,null,null,"ESP *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"EST","EST •","Y","Estonia",null,null,"10% (note 1)",0.15,null,null,null,"EST *","1.Exempt in certain circumstances (see Art 11 [3]).\n2. 5% on royalties for the use of industrial, commercial or scientific equipment (see Art 12 [2][6])."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ETH","ETH •","Y","Ethiopia",null,null,0.05,0.1,null,null,null,"ETH *","1.DT treaty is effective in both Ethiopia and UK from 1 March 2013 for taxes withheld at source."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FIN","FIN •","Y","Finland",null,null,0,0,null,null,null,"FIN *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FJI","FJI •","Y","Fiji",null,null,0.1,0.15,null,null,null,"FJI *","1. Zero if copyright royalties (excluding films and television)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FLK","FLK •","Y","Falkland Islands",null,null,"Nil (note 2)","(note 1)",null,null,null,"FLK *","1.See the Double Taxation Manual at www.hmrc.gov.uk/manuals/index.htm\n2.Exempt if loan guaranteed by UK ECGD."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRA","FRA •","Y","France",null,null,0,0.15,null,null,null,"FRA *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FRO","FRO •","Y","Faroe Islands",null,null,0,0.15,null,null,null,"FRO *","1. DT treaty effective in Faroes from 1 January 2009 and in UK from 6 April 2009."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FSM","FSM","N","Micronesia",null,null,null,null,null,null,null,"FSM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GAB","GAB","N","Gabon",null,null,null,null,null,null,null,"GAB"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GBR","GBR","N","United Kingdom",null,null,null,null,null,null,null,"GBR"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GEO","GEO •","Y","Georgia",null,null,0,0.1,null,null,null,"GEO *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GGY","GGY •","Y","Guernsey",null,null,"no article","not eligible","not eligible",null,null,"GGY *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GHA","GHA •","Y","Ghana",null,null,"12.5% (S)",0.15,null,null,null,"GHA *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GIB","GIB","N","Gibraltar",null,null,null,null,null,null,null,"GIB"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GIN","GIN","N","Guinea",null,null,null,null,null,null,null,"GIN"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GLP","GLP •","Y","Guadeloupe",null,null,null,null,null,null,null,"GLP *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GMB","GMB •","Y","Gambia",null,null,"15% (S)","not eligible",null,null,null,"GMB *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GNB","GNB","N","Guinea-Bissau",null,null,null,null,null,null,null,"GNB"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GNQ","GNQ","N","Equatorial Guinea",null,null,null,null,null,null,null,"GNQ"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GRC","GRC •","Y","Greece",null,null,"0% (S)","no article",null,null,null,"GRC *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GRD","GRD •","Y","Grenada",null,null,"no article","0% (S)","0% (S)",null,null,"GRD *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GRL","GRL","N","Greenland",null,null,null,null,null,null,null,"GRL"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GTM","GTM","N","Guatemala",null,null,null,null,null,null,null,"GTM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GUF","GUF •","Y","French Guiana",null,null,null,null,null,null,null,"GUF *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GUM","GUM","N","Guam",null,null,null,null,null,null,null,"GUM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GUY","GUY •","Y","Guyana",null,null,"15% (S) (note 1)",0.15,null,null,null,"GUY *","1. Exempt if loan guaranteed by UK ECGD.\n2. A smaller percentage where Guyana Minister of Finance applies Section 39(10) of the Income Tax Act, Chapter 81:01."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HKG","HKG •","Y","Hong Kong (SAR) ",null,null,0,0,null,null,null,"HKG *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HND","HND","N","Honduras",null,null,null,null,null,null,null,"HND"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HRV","HRV •","Y","Croatia",null,null,0.1,0.15,null,null,null,"HRV *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HTI","HTI","N","Haiti",null,null,null,null,null,null,null,"HTI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HUN","HUN •","Y","Hungary",null,null,0,"10% (note 2)",null,null,null,"HUN *","1. New DT treaty effective in Hungary from January 2012. Effective in UK from 1 January 2012 for taxes withheld at source.\n2.The prior treaty rate of 15% applies to the dividends paid before 1 January 2012."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IDN","IDN •","Y","Indonesia",null,null,"10% (S)",0.15,null,null,null,"IDN *","1. 10% on payments for the use of industrial, commercial or scientific equipment (see Art 12 [2][6])."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IMN","IMN •","Y","Isle of Man",null,null,"no article","not eligible","not eligible",null,null,"IMN *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IND","IND •","Y","India",null,null,0.15,0.15,null,null,null,"IND *","1. Article includes fees for technical services. For first 5 years of Convention, 15% where payer is Government. 15% for all royalties etc. after the 5 years. Some forms of royalty 10% throughout."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IRL","IRL •","Y","Ireland (Republic of)",null,null,0,"15% (note 1)",null,null,null,"IRL *","1. Exempt where paid to a charity, superannuation fund or insurance companies in respect of pension fund business."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IRN","IRN","N","Iran",null,null,null,null,null,null,null,"IRN"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IRQ","IRQ","N","Iraq",null,null,null,null,null,null,null,"IRQ"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ISL","ISL •","Y","Iceland",null,null,0,0.15,null,null,null,"ISL *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ISR","ISR •","Y","Israel",null,null,"15% (S)","15% (S)",null,null,null,"ISR *","1. See treaty for cinematograph or television royalties."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ITA","ITA •","Y","Italy",null,null,0.1,"15% (S)",null,null,null,"ITA *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"JAM","JAM •","Y","Jamaica",null,null,"12.5% (note 1)",0.15,null,null,null,"JAM *","1. Exempt if loan guaranteed by UK ECGD."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"JEY","JEY •","Y","Jersey",null,null,"no article","not eligible","not eligible",null,null,"JEY *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"JOR","JOR •","Y","Jordan",null,null,0.1,0.1,null,null,null,"JOR *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"JPN","JPN •","Y","Japan",null,null,0.1,0.1,null,null,null,"JPN *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KAZ","KAZ •","Y","Kazakhstan",null,null,"10% (note 1)",0.15,null,null,null,"KAZ *","1. Exempt if loan Guaranteed by UK ECGD.\n2. Unless election is made for net profit basis."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KEN","KEN •","Y","Kenya",null,null,"15% (S)","15% (S)",null,null,null,"KEN *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KGZ","KGZ","N","Kyrgyzstan ",null,null,null,null,null,null,null,"KGZ"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KHM","KHM","N","Cambodia",null,null,null,null,null,null,null,"KHM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KIR","KIR •","Y","Kiribati",null,null,"no article","not eligible","not eligible",null,null,"KIR *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KNA","KNA •","Y","St. Kitts and Nevis",null,null,"no article","0% (S)","0% (S)",null,null,"KNA *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KOR","KOR •","Y","South Korea",null,null,"10% (note 1)",0.15,null,null,null,"KOR *","1. Exempt if loan Guaranteed by UK ECGD."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KWT","KWT •","Y","Kuwait",null,null,0,0.15,null,null,null,"KWT *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LAO","LAO","N","Laos",null,null,null,null,null,null,null,"LAO"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LBN","LBN","N","Lebanon",null,null,null,null,null,null,null,"LBN"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LBR","LBR","N","Liberia",null,null,null,null,null,null,null,"LBR"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LBY","LBY •","Y","Libya",null,null,0,0,null,null,null,"LBY *","1. New DT treaty effective in Libya from 1 January 2011. effective in UK from 6 April 2010."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LCA","LCA","N","St. Lucia",null,null,null,null,null,null,null,"LCA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LIE","LIE •","Y","Liechtenstein",null,null,0,0,null,null,null,"LIE *","1. DT treaty is effective in both Liechtenstein and UK from 1 February 2013 for taxes withheld at source."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LKA","LKA •","Y","Sri Lanka",null,null,"10% (note 1)","no limitation",null,null,null,"LKA *","1. Only reduced to this rate where paid on loan, etc. made after 21 June 1989.\n2. Only reduced to this rate where rights are granted after 21 June 1989."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LSO","LSO •","Y","Lesotho",null,null,"no article","0% (S)",null,null,null,"LSO *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LTU","LTU •","Y","Lithuania",null,null,"10% (note 1)",0.15,null,null,null,"LTU *","1. Exempt in certain circumstances(see Art 12[2][6]).\n2. 5% on royalties for the use of industrial, commercial or scientific equipment (see Art 12[2][6])."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LUX","LUX •","Y","Luxembourg",null,null,0,0.15,null,null,null,"LUX *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LVA","LVA •","Y","Latvia",null,null,"10% (note 1)",0.15,null,null,null,"LVA *","Exempt if loan guaranteed by UK ECGD or Bank of England."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MAC","MAC","N","Macao (SAR)",null,null,null,null,null,null,null,"MAC"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MAR","MAR •","Y","Morocco",null,null,0.1,0.25,null,null,null,"MAR *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MCO","MCO","N","Monaco",null,null,null,null,null,null,null,"MCO"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MDA","MDA •","Y","Moldova",null,null,"5% (note 1)",0.1,null,null,null,"MDA *","1. Exempt in certain circumstances (see Art 11[2])."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MDG","MDG","N","Madagascar",null,null,null,null,null,null,null,"MDG"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MDV","MDV","N","Maldives",null,null,null,null,null,null,null,"MDV"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MEX","MEX •","Y","Mexico",null,null,"15% (note 1)",0,null,null,null,"MEX *","1. A lower rate or exemption will apply in certain circumstances (see Art 11[2])."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MHL","MHL","N","Marshall Islands",null,null,null,null,null,null,null,"MHL"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MKD","MKD •","Y","Macedonia (FYR)",null,null,0.1,0.15,null,null,null,"MKD *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MLI","MLI","N","Mali",null,null,null,null,null,null,null,"MLI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MLT","MLT •","Y","Malta",null,null,"10% (S)","not eligible",null,null,null,"MLT *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MMR","MMR •","Y","Burma (also known as Myanmar)",null,null,"no article","0% (S)",null,null,null,"MMR *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MNE","MNE •","Y","Montenegro",null,null,0.1,0.15,null,null,null,"MNE *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MNG","MNG •","Y","Mongolia",null,null,0.1,0.15,null,null,null,"MNG *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MNP","MNP","N","Northern Mariana Islands",null,null,null,null,null,null,null,"MNP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MOZ","MOZ","N","Mozambique",null,null,null,null,null,null,null,"MOZ"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MRT","MRT","N","Mauritania",null,null,null,null,null,null,null,"MRT"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MSR","MSR •","Y","Montserrat",null,null,"no article","not eligible",null,null,null,"MSR *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MTQ","MTQ •","Y","Martinique",null,null,null,null,null,null,null,"MTQ *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MUS","MUS •","Y","Mauritius",null,null,"No limit'n note1",0.15,null,null,null,"MUS *","1. Exempt when paid to UK banks."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MWI","MWI •","Y","Malawi",null,null,"0% (S)","0% (S)","0% (S)",null,null,"MWI *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MYS","MYS •","Y","Malaysia",null,null,"10% (S) (note 1)","not eligible",null,null,null,"MYS *","1. Exempt if an approved loan (see Art 11)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MYT","MYT","N","Mayotte",null,null,null,null,null,null,null,"MYT"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NAM","NAM •","Y","Namibia",null,null,0.2,0.15,null,null,null,"NAM *","1. Copyright royalties only. Other royalties: the lesser of 5% and one half of tax that would otherwise be charged."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NCL","NCL","N","New Caledonia",null,null,null,null,null,null,null,"NCL"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NER","NER","N","Niger",null,null,null,null,null,null,null,"NER"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NFK","NFK •","Y","Norfolk Island",null,null,null,null,null,null,null,"NFK *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NGA","NGA •","Y","Nigeria",null,null,"12.5% (S)","15% (S)",null,null,null,"NGA *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NIC","NIC","N","Nicaragua",null,null,null,null,null,null,null,"NIC"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NIU","NIU","N","Niue",null,null,null,null,null,null,null,"NIU"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NLD","NLD •","Y","Netherlands",null,null,0,"10% (note 1)",null,null,null,"NLD *","1. 15% if dividends paid by a Property Authorised Investment Fund."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NOR","NOR •","Y","Norway",null,null,0,0.15,null,null,null,"NOR *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NPL","NPL","N","Nepal",null,null,null,null,null,null,null,"NPL"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NRU","NRU","N","Nauru",null,null,null,null,null,null,null,"NRU"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NZL","NZL •","Y","New Zealand",null,null,0.1,0.15,null,null,null,"NZL *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OMN","OMN •","Y","Oman",null,null,0,0.1,null,null,null,"OMN *","1. DT treaty amended by Protocol, effective in both Oman and UK for taxes withheld at source from January 2012.\n2. The prior treaty rate of Zero (S) applies to royalties paid before 1 January 2012."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAK","PAK •","Y","Pakistan",null,null,0.15,"20% (note 1)",null,null,null,"PAK *","1. See the Double Taxation Manual, DT14956 and Art 10 at www.hmrc.gov.uk/manuals/index.htm"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PAN","PAN","N","Panama",null,null,null,null,null,null,null,"PAN"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PCN","PCN","N","Pitcairn Island",null,null,null,null,null,null,null,"PCN"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PER","PER","N","Peru",null,null,null,null,null,null,null,"PER"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PHL","PHL •","Y","Philippines",null,null,"15% (note 1)",0.25,null,null,null,"PHL *","1. 10% where paid by public issue bond etc. Exempt where loan is guaranteed by a UK government agency.\n2. 15% on royalties for films, television or radio."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PLW","PLW","N","Palau",null,null,null,null,null,null,null,"PLW"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PNG","PNG •","Y","Papua New Guinea",null,null,0.1,0.17,null,null,null,"PNG *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"POL","POL •","Y","Poland",null,null,0.05,0.1,null,null,null,"POL *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PRI","PRI","N","Puerto Rico",null,null,null,null,null,null,null,"PRI"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PRK","PRK","N","North Korea",null,null,null,null,null,null,null,"PRK"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PRT","PRT •","Y","Portugal",null,null,"10% (S)",0.15,null,null,null,"PRT *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PRY","PRY","N","Paraguay",null,null,null,null,null,null,null,"PRY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PYF","PYF","N","French Polynesia",null,null,null,null,null,null,null,"PYF"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"QAT","QAT •","Y","Qatar",null,null,0,0,null,null,null,"QAT *","1. New DT treaty effective in Qatar from 1 January 2011. Effective in UK from 1 January 2011 for taxes withheld at source."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"REU","REU •","Y","Reunion",null,null,null,null,null,null,null,"REU *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ROU","ROU •","Y","Romania",null,null,0.1,0.15,null,null,null,"ROU *","1. 10% on copyright royalties\n2. Rate applies to commissions. See the Double Taxation Manual, DT16054 at www.hmrc.gov.uk/manuals/index.htm"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RUS","RUS •","Y","Russian Federation",null,null,0,"10% (S)",null,null,null,"RUS *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RWA","RWA","N","Rwanda",null,null,null,null,null,null,null,"RWA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SAU","SAU •","Y","Saudi Arabia",null,null,"0% (note 2)",0.05,null,null,null,"SAU *","1. DT treaty effective in Saudi Arabia from 1 January 2010 and in UK from 6 April 2010.\n2. Income from debt claims.\n3. 5% for royalties paid for the use of or the right to use, industrial, commercial, or scientific equipment, 8% in all other cases."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SDN","SDN •","Y","Sudan",null,null,"15% (S)","15% (note 1)",null,null,null,"SDN *","1. Exempt if the dividends are exempt under Sudan law when paid to non-residents."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SEN","SEN","N","Senegal",null,null,null,null,null,null,null,"SEN"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SGP","SGP •","Y","Singapore",null,null,0.1,"not eligible (note 1)",null,null,null,"SGP *","1. Treaty allows for 15% but there are currently no withholding taxes on dividends."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SHN","SHN","N","St. Helena and Dependencies",null,null,null,null,null,null,null,"SHN"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SJM","SJM","N","Svalbard and Jan Mayen Islands",null,null,null,null,null,null,null,"SJM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SLB","SLB •","Y","Solomon Islands",null,null,"no article","0% (S)","0% (S)",null,null,"SLB *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SLE","SLE •","Y","Sierra Leone",null,null,"no article","0% (S)","0% (S)",null,null,"SLE *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SLV","SLV","N","El Salvador",null,null,null,null,null,null,null,"SLV"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SMR","SMR","N","San Marino",null,null,null,null,null,null,null,"SMR"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SOM","SOM","N","Somalia",null,null,null,null,null,null,null,"SOM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SPM","SPM","N","St. Pierre and Miquelon",null,null,null,null,null,null,null,"SPM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SRB","SRB •","Y","Serbia",null,null,0.1,0.15,null,null,null,"SRB *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SSD","SSD","N","South Sudan",null,null,null,null,null,null,null,"SSD"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STP","STP","N","Sao Tome and Principe",null,null,null,null,null,null,null,"STP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SUR","SUR","N","Suriname",null,null,null,null,null,null,null,"SUR"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SVK","SVK •","Y","Slovak Republic",null,null,0,0.15,null,null,null,"SVK *","1. Zero on copyright royalties (see Art (12[3][6])."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SVN","SVN •","Y","Slovenia",null,null,0.05,0.15,null,null,null,"SVN *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SWE","SWE •","Y","Sweden",null,null,0,0.05,null,null,null,"SWE *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SWZ","SWZ •","Y","Swaziland",null,null,"no article",0.15,null,null,null,"SWZ *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SXM","SXM •","Y","Sint Maarten (Dutch part)",null,null,null,null,null,null,null,"SXM *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SYC","SYC","N","Seychelles",null,null,null,null,null,null,null,"SYC"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SYR","SYR","N","Syria",null,null,null,null,null,null,null,"SYR"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TCA","TCA","N","Turks and Caicos Islands",null,null,null,null,null,null,null,"TCA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TCD","TCD","N","Chad",null,null,null,null,null,null,null,"TCD"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TGO","TGO","N","Togo",null,null,null,null,null,null,null,"TGO"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"THA","THA •","Y","Thailand",null,null,"25% (note 2)","20% (note 1)",null,null,null,"THA *","1. Rate only applies to a dividend from a company carrying on an industrial undertaking.\n2. 10% if paid to a financial institution.\n3. 15% on patent royalties."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TJK","TJK •","Y","Tajikistan",null,null,0,0,null,null,null,"TJK *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TKL","TKL","N","Tokelau",null,null,null,null,null,null,null,"TKL"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TKM","TKM •","Y","Turkmenistan",null,null,0,0,null,null,null,"TKM *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TLS","TLS","N","Timor-Leste",null,null,null,null,null,null,null,"TLS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TON","TON","N","Tonga",null,null,null,null,null,null,null,"TON"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTO","TTO •","Y","Trinidad and Tobago",null,null,0.1,0.2,null,null,null,"TTO *","1. Copyright royalties are exempt."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TUN","TUN •","Y","Tunisia",null,null,0.12,0.2,null,null,null,"TUN *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TUR","TUR •","Y","Turkey",null,null,0.15,0.2,null,null,null,"TUR *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TUV","TUV •","Y","Tuvalu",null,null,"no article","0% (S)","0% (S)",null,null,"TUV *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TWN","TWN •","Y","Taiwan",null,null,"10% (S)","10% (S)",null,null,null,"TWN *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TZA","TZA","N","Tanzania",null,null,null,null,null,null,null,"TZA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UGA","UGA •","Y","Uganda",null,null,0.15,0.15,null,null,null,"UGA *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UKR","UKR •","Y","Ukraine",null,null,"0% (S)","10% (S)",null,null,null,"UKR *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"URY","URY","N","Uruguay",null,null,null,null,null,null,null,"URY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"USA","USA •","Y","United States of America",null,null,0,0.15,null,null,null,"USA *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UZB","UZB •","Y","Uzbekistan",null,null,0.05,0.1,null,null,null,"UZB *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"VAT","VAT","N","Vatican",null,null,null,null,null,null,null,"VAT"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"VCT","VCT","N","St. Vincent and the Grenadines",null,null,null,null,null,null,null,"VCT"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"VEN","VEN •","Y","Venezuela",null,null,"5% (note 1)",0.1,null,null,null,"VEN *","1. Exempt if paid on a loan guaranteed by UK ECGD."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"VGB","VGB •","Y","British Virgin Islands",null,null,"0% (note 2)","0% (note 2)","not eligible",null,null,"VGB *","1. DTA effective in UK from 6 April 2011.\n2. DTA does not include provisions relieving dividends,\ninterest or royalties."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"VIR","VIR","N","United States Virgin Islands",null,null,null,null,null,null,null,"VIR"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"VNM","VNM •","Y","Vietnam",null,null,"10% (S)",0.15,null,null,null,"VNM *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"VUT","VUT","N","Vanuatu",null,null,null,null,null,null,null,"VUT"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"WLF","WLF","N","Wallis and Futuna Islands",null,null,null,null,null,null,null,"WLF"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"WSM","WSM","N","Samoa",null,null,null,null,null,null,null,"WSM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"YEM","YEM","N","Yemen",null,null,null,null,null,null,null,"YEM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ZAF","ZAF •","Y","South Africa",null,null,"0% (S)",0.15,null,null,null,"ZAF *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ZMB","ZMB •","Y","Zambia",null,null,"10% (S)","15% (S)",null,null,null,"ZMB *"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ZWE","ZWE •","Y","Zimbabwe",null,null,"10% (S) (note 1)",0.2,null,null,null,"ZWE *","1. Exempt if paid on a loan guaranteed by UK ECGD."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ZZZ","ZZZ","N","None of the above ",null,null,null,null,null,null,null,"ZZZ"]

{"sheet":"Multi-foreign-gains","index":47,"n_rows":22,"n_cols":17,"rows_kept":22,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,"Multiple gains on foreign life policies "]
[]
[null,null,{"$f":"FOR!K40","v":43},"Gains on life policies",null,{"$f":"FOR!$O$33","v":44},"Number of years",null,{"$f":"FOR!O37","v":45},"UK tax treated as paid",null,null,null,null,"No of Gains","No of years","sliced gain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D6>0,1,0)","v":0},{"$f":"MAX(G6,1)","v":1},{"$f":"TRUNC(D6/P6,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,1,0]
[null,null,null,{"$f":"SUM(D6:D15)","v":0},null,null,null,null,null,{"$f":"SUM(J6:J15)","v":0},null,null,null,null,{"$f":"SUM(O6:O15)","v":0},{"$f":"SUM(G6:G15)","v":0},{"$f":"SUM(Q6:Q15)","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"1A","LDC 'CEG Amount'"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(total_all_gains,'TSR (c17)'!M101,\"\")","v":""}]

{"sheet":"TRU","index":48,"n_rows":43,"n_cols":17,"rows_kept":43,"cut":false,"hidden":true,"merged":[]}
["TRU"]
[null,null,"Trusts etc.",null,null,null,null,null,null,"TRU",null,null,null,null,null,null,"TRU"]
[null,null,"Income from trusts and settlements",null,null,null,null,null,null,null,"Income from the estates of deceased persons"]
[1,null,"Discretionary income payment from a trust",null,null,null,null,null,null,null,"Income from United Kingdom (UK) estates"]
[2,null,null,null,null,null,null,"Total payments from ",null,null,null,"Non-savings income ",null,null,null,"Non-savings income taxed at non-repayable"]
[3,null,{"$f":"A4","v":1},"Net amount - after tax taken off",null,null,{"$f":"A5","v":2},"settlor-interested trusts",null,null,{"$f":"A18","v":16},"- after tax taken off",null,null,{"$f":"A22","v":19},"basic rate - after tax taken off"]
[4]
[5]
[7,null,"Non-discretionary income from a trust "]
[8,null,null,"Net amount of non-savings income",null,null,null,"Net amount of dividend",null,null,null,"Savings income "]
[9,null,{"$f":"A6","v":3},"- after tax taken off",null,null,{"$f":"A8","v":5},"income - after tax taken off",null,null,{"$f":"A19","v":17},"- after tax taken off"]
[10]
[11]
[12,null,null,"Net amount of savings income",null,null,null,null,null,null,null,"Dividend income"]
[13,null,{"$f":"A7","v":4},"- after tax taken off",null,null,null,null,null,null,{"$f":"A20","v":18},"- after tax taken off"]
[14]
[15]
[16,null,"Income chargeable on settlors"]
[17,null,null,"Net amount of non-savings income",null,null,null,"Net amount of savings income",null,null,null,"Dividend income taxed at 7.5%"]
[18,null,{"$f":"A9","v":7},"taxed at basic rate - after tax taken off",null,null,{"$f":"A13","v":11},"taxed at trust rate - after tax taken off",null,null,{"$f":"A21","v":18.100000000000001},"- after tax taken off"]
[18.100000000000001]
[19]
[20,null,null,"Net amount of savings income",null,null,null,"Net amount of dividend income"]
[21,null,{"$f":"A10","v":8},"taxed at basic rate - after tax taken off",null,null,{"$f":"A14","v":12},"taxed at dividend trust rate - after tax taken off"]
[22,null,null,null,null,null,null,null,null,null,"Income from foreign estates"]
[23]
[24,null,null,"Net amount of dividend income",null,null,null,null,null,null,null,null,null,null,null,"Relief for UK tax "]
[25,null,{"$f":"A11","v":9},"taxed at dividend rate - after tax taken off",null,null,{"$f":"A15","v":13},"Non-savings income paid gross",null,null,{"$f":"A25","v":22},"Foreign estate income",null,null,{"$f":"A26","v":23},"already accounted for"]
[25.1]
[26]
[null,null,null,"Net amount of non-savings income"]
[null,null,{"$f":"A12","v":10},"taxed at trust rate - after tax taken off",null,null,{"$f":"A16","v":14},"Savings income paid gross",null,null,"Foreign tax paid on estate income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Foreign tax for which Foreign Tax Credit Relief"]
[null,null,null,null,null,null,null,"Additional tax paid by the trustees on",null,null,{"$f":"A27","v":24},"has not been claimed"]
[null,null,null,null,null,null,{"$f":"A17","v":15},"certain UK life insurance policy etc gains"]
[]
[null,null,null,null,null,null,null,null,null,null,"residential property income"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A28","v":25},"Residential propery income or restricted finance costs"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A29","v":25.1},"Unused Relief for residential finance costs"]

{"sheet":"NRD","index":49,"n_rows":23,"n_cols":18,"rows_kept":23,"cut":false,"hidden":true,"merged":[]}
["NRD"]
[1,null,"Residence, Remittance Basis etc.",null,null,null,{"$f":"NRD","v":"NRD"},null,null,null,null,null,"NRD"]
[15]
[16,null,"Residence Status",null,null,null,null,"Remittance basis",null,null,null,null,null,null,null,{"$f":"\"box_\"&NRD&C5","v":"box_NRD1"},false]
[20,null,{"$f":"A2","v":1},null,null,null,null,{"$f":"NRD!A8","v":28},null,null,null,null,null,null,null,"Resident",{"$f":"NOT(box_NRD1)","v":true}]
[21,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non-Resident",false]
[22,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UK_allowance_claim",{"$f":"AND(OR(box_NRD15,box_NRD16,Resident),NON_DOM_Allowances)","v":true}]
[28,null,"Personal allowances",null,null,null,null,{"$f":"A9","v":29},null,null,null,null,null,null,null,{"$f":"\"box_\"&NRD&A3","v":"box_NRD15"},false,"UK allces"]
[29,null,{"$f":"A3","v":15},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"box_\"&NRD&A4","v":"box_NRD16"},false,"UK allces"]
[30,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"box_\"&NRD&H5","v":"box_NRD28"},false,"Remit_basis"]
[31,null,null,null,null,null,null,{"$f":"A10","v":30},null,null,null,null,null,null,null,{"$f":"\"box_\"&NRD&H8","v":"box_NRD29"},false,"Unremit < 2000"]
[32,null,{"$f":"A4","v":16},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"box_\"&NRD&H11","v":"box_NRD30"},false,"Res_17_years"]
[33,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"box_\"&NRD&H14","v":"box_NRD31"},false,"Res_12_years"]
[34,null,null,null,null,null,null,{"$f":"A11","v":31},null,null,null,null,null,null,null,{"$f":"\"box_\"&NRD&H17","v":"box_NRD32"},false,"Res_7_years"]
[35,null,"Residence in other countries and Double Taxation Relief",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"box_\"&NRD&H20","v":"box_NRD33"},false,"Under_18"]
[36,null,null,{"$f":"A5","v":20},"Double Taxation Agreement income",null,null,null,null,null,null,null,null,null,null,"NON_DOM_Allowances",{"$f":"NOT(AND(remit_basis,box_NRD29=FALSE,box_NRD16=FALSE))","v":true}]
[37,null,null,null,null,null,null,{"$f":"A12","v":32},null,null,null,null,null,null,null,"NON_DOM_Charge",{"$f":"AND(remit_basis,box_NRD29=FALSE,OR(box_NRD30,box_NRD31,box_NRD32),box_NRD33=FALSE)","v":false}]
[38]
[39,null,null,{"$f":"A6","v":21},"Relief under Double Taxation Agreement"]
[null,null,null,null,null,null,null,{"$f":"A13","v":33},null,null,{"$f":"A14","v":34},"Nominated income"]
[]
[null,null,null,{"$f":"A7","v":22},"Relief under other provisions"]
[null,null,null,null,null,null,null,{"$f":"A15","v":35},"Nominated Capital Gains",null,{"$f":"A16","v":36},"POA Adjustment"]

{"sheet":"CAL","index":50,"n_rows":25,"n_cols":11,"rows_kept":25,"cut":false,"hidden":true,"merged":[]}
["CAL"]
[null,null,"Tax Calculation",null,null,null,null,null,"CAL"]
[1]
[2,null,"Underpaid tax"]
[3]
[4,null,{"$f":"A9","v":7},{"$f":"\"Underpaid tax for earlier years included in \"&tax_year&\" tax code\"","v":"Underpaid tax for earlier years included in 2024-25 tax code"}]
[5]
[6]
[7,null,{"$f":"A10","v":8},{"$f":"tax_year&\" underpaid tax included in \"&next_year&\" tax code\"","v":"2024-25 underpaid tax included in 2025-26 tax code"},null,null,{"$f":"A11","v":9},{"$f":"\"Outstanding debt included in \"&tax_year&\" tax code\"","v":"Outstanding debt included in 2024-25 tax code"}]
[8]
[9]
[10,null,"Payments on account"]
[11]
[12,null,{"$f":"A12","v":10},"Claim to reduce payments on account",null,null,{"$f":"A13","v":11},{"$f":"\"First Payment on account for \"&next_year","v":"First Payment on account for 2025-26"}]
[13,null,null,null,null,null,null,null,{"$f":"\" (only required if box \"&C14&\" ticked)\"","v":" (only required if box 10 ticked)"},null,false]
[14]
[15,null,"Surplus married couple's allowance and blind person's allowance"]
[16]
[null,null,{"$f":"A14","v":12},"Blind person's surplus allowance",null,null,{"$f":"A15","v":13},"Married couple's surplus allowance"]
[]
[]
[null,null,{"$f":"A16","v":14},"Increase in tax due calculated because of earlier years",null,null,{"$f":"A17","v":15},"Decrease in tax due because of earlier years"]
[]
[]
[null,null,null,null,null,null,{"$f":"A18","v":16},{"$f":"\"Any \"&next_year&\" repayment claimed now\"","v":"Any 2025-26 repayment claimed now"}]

{"sheet":"IRCX_template","index":51,"n_rows":127,"n_cols":9,"rows_kept":127,"cut":false,"hidden":true,"merged":[]}
["Line","Data name","MTR Calculation ","Value",null,"Line","Data name","MTR Calculation ","Value"]
["L3","Pay-E",{"$f":"'NS income (c1)'!I11","v":"c1.4"},{"$f":"'NS income (c1)'!J11","v":0},null,"L64","MCA-amount",{"$f":"'Tax adj (c9)'!I51","v":"c9.16"},{"$f":"'Tax adj (c9)'!J51","v":0}]
["L4","Benefits-E",{"$f":"'NS income (c1)'!I14","v":"c1.5"},{"$f":"'NS income (c1)'!J14","v":0},null,"L64","MCA-relief",{"$f":"'Tax adj (c9)'!I51&\" x \"&A_rate*100&\"%\"","v":"c9.16 x 10%"},{"$f":"'Tax adj (c9)'!J51*A_rate","v":0}]
["L5","Exps-E",{"$f":"'NS income (c1)'!I21","v":"c1.8"},{"$f":"'NS income (c1)'!J21","v":0},null,"L65","spare-MCA-amount",{"$f":"'Tax adj (c9)'!I54","v":"c9.17"},{"$f":"'Tax adj (c9)'!J54","v":0}]
["L6","income-E",{"$f":"'NS income (c1)'!I27","v":"c1.9"},{"$f":"'NS income (c1)'!J27","v":0},null,"L65","spare-MCA-relief",{"$f":"'Tax adj (c9)'!I54&\" x \"&A_rate*100&\"%\"","v":"c9.17 x 10%"},{"$f":"'Tax adj (c9)'!J54*A_rate","v":0}]
["L7","income-Shares",{"$f":"'NS income (c1)'!I31","v":"c1.10"},{"$f":"'NS income (c1)'!J31","v":0},null,"L66","AllceIn-TPA",{"$f":"'Tax adj (c9)'!I75","v":"c9.20"},{"$f":"'Tax adj (c9)'!J75","v":0}]
["L8","income-D",{"$f":"'NS income (c1)'!I51&\" + \"&'NS income (c1)'!I60","v":"c1.17 + c1.20"},{"$f":"'NS income (c1)'!J51+'NS income (c1)'!J60","v":0},null,"L66","AllceIn-TPA-relief",{"$f":"'Tax adj (c9)'!L75","v":"c9.21"},{"$f":"'Tax adj (c9)'!M75","v":0}]
["L9","income-D-(PTR)",{"$f":"'NS income (c1)'!I78","v":"c1.27"},{"$f":"'NS income (c1)'!J78","v":0},null,"L67","Llir-amount",{"$f":"'LLIR (c24)'!E74","v":"c24.15a"},{"$f":"'LLIR (c24)'!F74","v":0}]
["L9a","income-S-(PTR)",{"$f":"'Savings (c2)'!H11","v":"c2.3"},{"$f":"'Savings (c2)'!I11","v":0},null,"L67","Llir-amount-restricted",{"$f":"'Tax adj (c9)'!I78","v":"c9.22"},{"$f":"'Tax adj (c9)'!J78","v":0}]
["L9b","income-DV-(PTR)",{"$f":"'Divs (c3)'!G5","v":"c3.1"},{"$f":"'Divs (c3)'!H5","v":0},null,"L67","Llir-relief",{"$f":"'Tax adj (c9)'!L78","v":"c9.23"},{"$f":"'Tax adj (c9)'!M78","v":0}]
["L10","income-IFP",{"$f":"'NS income (c1)'!I99","v":"c1.34"},{"$f":"'NS income (c1)'!J99","v":0},null,"L67a","LFI-amount",{"$f":"'Tax adj (c9)'!I81","v":"c9.23a"},{"$f":"'Tax adj (c9)'!J81","v":0}]
["L11","income-Foreign",{"$f":"'NS income (c1)'!I107&\" + \"&'NS income (c1)'!I122&\" + \"&'NS income (c1)'!I134","v":"c1.35a + c1.40 + c1.44"},{"$f":"'NS income (c1)'!J107+'NS income (c1)'!J122+'NS income (c1)'!J134","v":0},null,"L67a","LFI-relief",{"$f":"'Tax adj (c9)'!L81","v":"c9.23b"},{"$f":"'Tax adj (c9)'!M81","v":0}]
["L11A","Foreign-dividends",{"$f":"'Divs (c3)'!G17","v":"c3.5"},{"$f":"'Divs (c3)'!H17","v":0},null,"L68","rel-tax-acct-for",{"$f":"'Tax adj (c9)'!L95","v":"c9.28"},{"$f":"'Tax adj (c9)'!M95","v":0}]
["L11B","Foreign-savings",{"$f":"'Savings (c2)'!H40","v":"c2.9"},{"$f":"'Savings (c2)'!I40","v":0},null,"L69","BRD-reduction",{"$f":"'Tax adj (c9)'!L114","v":"c9.30c"},{"$f":"'Tax adj (c9)'!M114","v":0}]
["L11c","Foreign-CEG-dedn",{"$f":"'Divs (c3)'!G59","v":"c3.16"},{"$f":"'Divs (c3)'!H59","v":0},null,"L70","Tax-credits-on-FOR-divs","set to zero"]
["L12","income-Trust",{"$f":"'NS income (c1)'!I143&\" + \"&'Savings (c2)'!H54&\" + \"&'Divs (c3)'!G40&\" + \"&'Divs (c3)'!G71&\" + \"&'Divs (c3)'!G76","v":"c1.51 + c2.13 + c3.9 + c3.19 + c3.20"},{"$f":"'NS income (c1)'!J143+'Savings (c2)'!I54+'Divs (c3)'!H40+'Divs (c3)'!H71+'Divs (c3)'!H76","v":0},null,"L72","FTCR",{"$f":"'Tax adj (c9)'!F189","v":"c9.41"},{"$f":"'Tax adj (c9)'!G189","v":0}]
["L13","income-Case3",{"$f":"'Savings (c2)'!H69","v":"c2.17"},{"$f":"'Savings (c2)'!I69","v":0},null,"L72","FTCR-restricted",{"$f":"'Tax adj (c9)'!I198","v":"c9.41c"},{"$f":"'Tax adj (c9)'!J198","v":0}]
["L14","income-F",{"$f":"'Divs (c3)'!G50","v":"c3.14"},{"$f":"'Divs (c3)'!H50","v":0},null,"L73","pens-tax-rel-due",{"$f":"'Pensions (c25c26)'!J162","v":"c25.57"},{"$f":"'Pensions (c25c26)'!K162","v":0}]
["L15","income-Pensions",{"$f":"'NS income (c1)'!I146","v":"c1.52"},{"$f":"'NS income (c1)'!J146","v":0},null,"L74","relief-on-qual-distn",{"$f":"'Tax adj (c9)'!L98","v":"c9.29"},{"$f":"'Tax adj (c9)'!M98","v":0}]
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["L16a","income-CEG-dedn",{"$f":"'Divs (c3)'!G62","v":"c3.17"},{"$f":"'Divs (c3)'!H62","v":0},null,"L78","Gift-aid-amount",{"$f":"'Tax adj (c9)'!C139","v":"c9.33"},{"$f":"'Tax adj (c9)'!D139","v":0}]
["L17","income-Other",{"$f":"'NS income (c1)'!I154","v":"c1.56"},{"$f":"'NS income (c1)'!J154","v":0},null,"L78","Gift-aid-tax-due",{"$f":"'Tax adj (c9)'!F139","v":"c9.34"},{"$f":"'Tax adj (c9)'!G139","v":0}]
["L17a","income-Termination",{"$f":"'NS income (c1)'!I166","v":"c1.58"},{"$f":"'NS income (c1)'!J166","v":0},null,"L79","CGTax","c9.35",{"$f":"'Tax adj (c9)'!G142","v":0}]
["L18","income-Total",{"$f":"'Divs (c3)'!G83","v":"c3.21"},{"$f":"'Divs (c3)'!H83","v":0},null,"L79",{"$f":"G111","v":"total-CG-due"},"set to zero"]
["L22","dedn-RAR",{"$f":"'Deductions (c4)'!H219","v":"c4.48"},{"$f":"'Deductions (c4)'!I219","v":0},null,"L79A",{"$f":"G66","v":"non-dom-charge-amount"},{"$f":"H66","v":"c19.1"},{"$f":"I66","v":0}]
["L23","dedn-Trust",{"$f":"'Deductions (c4)'!H232","v":"c4.54"},{"$f":"'Deductions (c4)'!I232","v":0},null,"L79B","income-tax-gift-aid",{"$f":"'Tax adj (c9)'!F151","v":"c9.38"},{"$f":"'Tax adj (c9)'!G151","v":0}]
["L25","ded-Loss",{"$f":"'Deductions (c4)'!D188","v":"c4.39"},{"$f":"'Deductions (c4)'!E188","v":0},null,"L80","Gift-aid-tax-reduced",{"$f":"'Tax adj (c9)'!I158","v":"c9.39"},{"$f":"'Tax adj (c9)'!J158","v":0}]
["L25","ded-loss-restricted",{"$f":"'Deductions (c4)'!D216","v":"c4.47"},{"$f":"'Deductions (c4)'!E216","v":0},null,"L80a","BRD-charge",{"$f":"'Tax adj (c9)'!I177","v":"c9.39f"},{"$f":"'Tax adj (c9)'!J177","v":0}]
["L26","dedn-Annuity",{"$f":"'Deductions (c4)'!H226","v":"c4.51"},{"$f":"'Deductions (c4)'!I226","v":0},null,"L83","Pension-charges-gross",{"$f":"'Pensions (c25c26)'!D141","v":"c25.51"},{"$f":"'Pensions (c25c26)'!E141","v":0}]
["L27","dedn-Gift",{"$f":"'Deductions (c4)'!H222","v":"c4.49"},{"$f":"'Deductions (c4)'!I222","v":0},null,"L83","Pension-charges-tax-paid",{"$f":"'Pensions (c25c26)'!D144","v":"c25.52"},{"$f":"'Pensions (c25c26)'!E144","v":0}]
["L29","Allce-PA",{"$f":"'Deductions (c4)'!H299","v":"c4.64"},{"$f":"'Deductions (c4)'!I299","v":12570},null,"L83","Pension-charges",{"$f":"'Tax adj (c9)'!I161","v":"c9.39a"},{"$f":"'Tax adj (c9)'!J161","v":0}]
["L30","AllceOut-TPA",{"$f":"'Deductions (c4)'!H336","v":"c4.68"},{"$f":"'Deductions (c4)'!I336","v":0},null,"L83a","Pension-lump-sum-amount",{"$f":"'Pensions (c25c26)'!G169","v":"c26.1"},{"$f":"'Pensions (c25c26)'!H169","v":0}]
["L31","Allce-BPA",{"$f":"'Deductions (c4)'!H306","v":"c4.65"},{"$f":"'Deductions (c4)'!I306","v":0},null,"L83a","Pension-lump-sum-rate",{"$f":"'Pensions (c25c26)'!G198","v":"c26.2"},{"$f":"'Pensions (c25c26)'!H198","v":0}]
["L32","Allce-BPA-Spare",{"$f":"'Deductions (c4)'!H309","v":"c4.66"},{"$f":"'Deductions (c4)'!I309","v":0},null,"L83a","Pension-lump-sum-tax",{"$f":"'Tax adj (c9)'!I164","v":"c9.39b"},{"$f":"'Tax adj (c9)'!J164","v":0}]
["L34","Allce-dedn-total",{"$f":"'Deductions (c4)'!L365","v":"c4.72"},{"$f":"'Deductions (c4)'!M365","v":12570},null,"L83b","Child-Benefit-tax-charge",{"$f":"'Tax adj (c9)'!I167","v":"c9.39c"},{"$f":"'Tax adj (c9)'!J167","v":0}]
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["L53b","taxable-CEG-SR",{"$f":"'tax it (c8)'!C95","v":"c8.24m"},{"$f":"'tax it (c8)'!D95","v":0},null,"L115a","CG-at-higher-rate-RP-CI","set to zero",0]
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["L53d","taxable-CEG-BR",{"$f":"'tax it (c8)'!C101","v":"c8.24q"},{"$f":"'tax it (c8)'!D101","v":0},null,"L115","Lower-rate-CGT-CI",{"$f":"'CG (c18)'!AA106","v":"c18.42"},{"$f":"'CG (c18)'!AB106","v":0}]
["L53d","tax-on-CEG-BR",{"$f":"'tax it (c8)'!G101","v":"c8.24r"},{"$f":"'tax it (c8)'!H101","v":0},null,"L115a","CG-at-higher-rate-CI",{"$f":"'CG (c18)'!S109","v":"c18.43"},{"$f":"'CG (c18)'!T109","v":0}]
["L53e","income-CEG-taxfree-HR",{"$f":"'tax it (c8)'!C104","v":"c8.24s"},{"$f":"'tax it (c8)'!D104","v":0},null,"L115a","Higher-rate-CGT-CI",{"$f":"'CG (c18)'!AA109","v":"c18.44"},{"$f":"'CG (c18)'!AB109","v":0}]
["L53f","taxable-CEG-HR",{"$f":"'tax it (c8)'!C107","v":"c8.24u"},{"$f":"'tax it (c8)'!D107","v":0},null,"L115b","CG-at-lower-rate-RP",{"$f":"'CG (c18)'!S115","v":"c18.45.1"},{"$f":"'CG (c18)'!T115","v":0}]
["L53f","tax-on-CEG-HR",{"$f":"'tax it (c8)'!G107","v":"c8.24v"},{"$f":"'tax it (c8)'!H107","v":0},null,"L115b","Lower-rate-CGT-RP",{"$f":"'CG (c18)'!AA115","v":"c18.45.2"},{"$f":"'CG (c18)'!AB115","v":0}]
["L53g","taxable-CEG-AHR",{"$f":"'tax it (c8)'!C110","v":"c8.24w"},{"$f":"'tax it (c8)'!D110","v":0},null,"L115c","CG-at-higher-rate-RP",{"$f":"'CG (c18)'!S118","v":"c18.45.3"},{"$f":"'CG (c18)'!T118","v":0}]
["L53g","tax-on-CEG-AHR",{"$f":"'tax it (c8)'!G110","v":"c8.24x"},{"$f":"'tax it (c8)'!H110","v":0},null,"L115c","Higher-rate-CGT-RP",{"$f":"'CG (c18)'!AA118","v":"c18.45.4"},{"$f":"'CG (c18)'!AB118","v":0}]
["L54",{"$f":"B36","v":"taxable-income"},{"$f":"C36","v":"c5.86"},{"$f":"D36","v":0},null,"L116","CG-at-lower-rate",{"$f":"'CG (c18)'!S124","v":"c18.46"},{"$f":"'CG (c18)'!T124","v":0}]
["L55a","pre-TP-tax-charged",{"$f":"'tax it (c8)'!G146","v":"c8.25b"},{"$f":"'tax it (c8)'!H146","v":0},null,"L116","Lower-rate-CGT",{"$f":"'CG (c18)'!AA124","v":"c18.47"},{"$f":"'CG (c18)'!AB124","v":0}]
["L55c","transition-profit",{"$f":"'Deductions (c4)'!D195&\" + \"&'Deductions (c4)'!D198","v":"c4.40.1 + c4.40.2"},{"$f":"'Deductions (c4)'!E195+'Deductions (c4)'!E198","v":0},null,"L116a","CG-at-higher-rate",{"$f":"'CG (c18)'!S127","v":"c18.48"},{"$f":"'CG (c18)'!T127","v":0}]
["L55c","tax-on-transition-prft",{"$f":"'tax it (c8)'!G150","v":"c8.25c"},{"$f":"'tax it (c8)'!H150","v":0},null,"L116a","Higher-rate-CGT",{"$f":"'CG (c18)'!AA127","v":"c18.49"},{"$f":"'CG (c18)'!AB127","v":0}]
["L56","tax-charged",{"$f":"'tax it (c8)'!G153","v":"c8.26"},{"$f":"'tax it (c8)'!H153","v":0},null,"L117a","Taxable-CG",{"$f":"'CG (c18)'!C67&\" + \"&'CG (c18)'!G67&\" + \"&'CG (c18)'!S67&\" + \"&'CG (c18)'!W67","v":"c18.27 + c18.27.1 + c18.28 + c18.29"},{"$f":"'CG (c18)'!D67+'CG (c18)'!H67+'CG (c18)'!T67+'CG (c18)'!X67","v":0}]
["L57A","deficiency-relief",{"$f":"'Tax adj (c9)'!I8","v":"c9.2"},{"$f":"'Tax adj (c9)'!J8","v":0},null,"L117c","Total-CGT-tax",{"$f":"'CG (c18)'!AA130","v":"c18.50"},{"$f":"'CG (c18)'!AB130","v":0}]
["L58","TSR",{"$f":"'Tax adj (c9)'!I11","v":"c9.3"},{"$f":"'Tax adj (c9)'!J11","v":0},null,"L117d","CGT-adjustment",{"$f":"'CG (c18)'!AA133","v":"c18.51"},{"$f":"'CG (c18)'!AB133","v":0}]
["L59","VCT",{"$f":"'Tax adj (c9)'!I14","v":"c9.5"},{"$f":"'Tax adj (c9)'!J14","v":0},null,"L117e","CG-trust-tax",{"$f":"'CG (c18)'!AA136","v":"c18.51a"},{"$f":"'CG (c18)'!AB136","v":0}]
["L60","EIS",{"$f":"'Tax adj (c9)'!I17","v":"c9.7"},{"$f":"'Tax adj (c9)'!J17","v":0},null,"L117f","Total-CG-tax-due",{"$f":"'CG (c18)'!AA139","v":"c18.52"},{"$f":"'CG (c18)'!AB139","v":0}]
["L60A","SEIS-relief",{"$f":"'Tax adj (c9)'!I20","v":"c9.9"},{"$f":"'Tax adj (c9)'!J20","v":0},null,"L118","CG-FTCR",{"$f":"'CG (c18)'!AA143","v":"c18.53"},{"$f":"'CG (c18)'!AB143","v":0}]
["L61","CITR",{"$f":"'Tax adj (c9)'!I23","v":"c9.11"},{"$f":"'Tax adj (c9)'!J23","v":0},null,"L118","CG-FTCR-restricted",{"$f":"'CG (c18)'!AA149","v":"c18.54"},{"$f":"'CG (c18)'!AB149","v":0}]
["L62","SITR","set to zero",0,null,"L119","CG-tax-due-pre-tax",{"$f":"'CG (c18)'!AA139&\" minus \"&'CG (c18)'!AA149","v":"c18.52 minus c18.54"},{"$f":"MAX(0,'CG (c18)'!AB139-'CG (c18)'!AB149)","v":0}]
["L63","Alimony",{"$f":"'Tax adj (c9)'!I33&\" x \"&A_rate*100&\"%\"","v":"c9.15 x 10%"},{"$f":"'Tax adj (c9)'!J33*A_rate","v":0},null,"L120a","tax-on-gains-already-charged",{"$f":"'CG (c18)'!AA155&\" + \"&'CG (c18)'!AA158","v":"c18.56 + c18.57"},{"$f":"'CG (c18)'!AB155+'CG (c18)'!AB158","v":0}]
[null,null,null,null,null,"L120b","total-CG-due",{"$f":"'Tax due (c12)'!I95","v":"c12.17"},{"$f":"'Tax due (c12)'!J95","v":0}]
[null,null,null,null,null,"L120c","total-CG-overpaid",{"$f":"'CG (c18)'!AA165","v":"c18.59"},{"$f":"'CG (c18)'!AB165","v":0}]
[null,null,null,null,null,"L120e","Total-IT-CG-class4-due-pre",{"$f":"'Tax due (c12)'!I98&\" (Absolute value)\"","v":"c12.17a (Absolute value)"},{"$f":"ABS('Tax due (c12)'!J98)","v":0}]
[null,null,null,null,null,"L120h","CG-repayable",{"$f":"'CG (c18)'!AA171","v":"c18.61"},{"$f":"'CG (c18)'!AB171","v":0}]
[null,null,null,null,null,"L121","Total-IT-CG-class4-due",{"$f":"'Tax due (c12)'!L107&\" (Absolute value)\"","v":"c12.18 (Absolute value)"},{"$f":"ABS(box_18_3)","v":0}]
[null,null,null,null,null,"L122a","CG-not-repayable",{"$f":"'CG (c18)'!AA175","v":"c18.62"},{"$f":"'CG (c18)'!AB175","v":0}]
[null,null,null,null,null,"L123","tax-already-refunded",{"$f":"'Tax due (c12)'!I113","v":"c12.19"},{"$f":"'Tax due (c12)'!J113","v":0}]
[null,null,null,null,null,"L124","unpaid-tax-bf",{"$f":"'Tax due (c12)'!I116","v":"c12.20"},{"$f":"'Tax due (c12)'!J116","v":0}]
[null,null,null,null,null,"L126","Total-tax-NIC-due",{"$f":"'Tax due (c12)'!I119&\" (Absolute value)\"","v":"c12.21 (Absolute value)"},{"$f":"ABS('Tax due (c12)'!J119)","v":0}]
[]
[]
[null,"Components Box"]
[]
[]
["VBA macro Sub Draw_IRCX() uses 'Range (\"A1:I120\") .Copy\". Will need to change VBA macro if rows exceed row 119."]
[]
["VBA macro Sub Replay_test_case() uses Cell (\"B123\"). Will need to change VBA macro if Components Box is shited from B122."]

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[null,null,null,null,null,null,null,"Self Assessment: Tax Calculation ",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF('Add pages'!C4=\"\",\"\",'Add pages'!C4)","v":""},null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF('Add pages'!C5=\"\",\"\",'Add pages'!C5)","v":""},null,null,null,null,{"$f":"\"Unique Taxpayer Reference (UTR) \"&IF(Taxpayer_Reference=\"\",\"\",Taxpayer_Reference)","v":"Unique Taxpayer Reference (UTR) "},null,null,1]
[null,{"$f":"IF('Add pages'!C6=\"\",\"\",'Add pages'!C6)","v":""},null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF('Add pages'!C7=\"\",\"\",'Add pages'!C7)","v":""},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,"Date ",{"$f":"date_formatted","v":"20 December 2024"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,{"$f":"\"Tax Calculation for \"&tax_year","v":"Tax Calculation for 2024-25"},null,null,{"$f":"\" (year ended 5 April \"&Tax_year_end&\")\"","v":" (year ended 5 April 2025)"},null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
["L1",null,"Income received (before tax taken off)",null,null,null,null,null,null,null,null,1]
["L2",null,null,null,null,null,null,null,null,null,null,1]
["L3",null,"Pay from all employments",null,null,{"$f":"Pay_Emp","v":0},null,null,null,null,null,{"$f":"IF(AND(Pay_Emp>0,(Benefits_Emp+Exps_Emp)>0),1,0)","v":0}]
["L4",null,"plus","Benefits and expenses received",null,{"$f":"Benefits_Emp","v":0},null,null,null,null,null,{"$f":"IF(Benefits_Emp>0,1,0)","v":0}]
["L5",null,"minus","Allowable expenses",null,{"$f":"Exps_Emp","v":0},null,null,null,null,null,{"$f":"IF(Exps_Emp>0,1,0)","v":0}]
["L6",null,"Pay from all employments",null,null,null,{"$f":"income_E","v":0},null,null,null,null,{"$f":"IF(AND(Benefits_Emp+Exps_Emp=0,income_E>0),1,0)","v":0}]
["or",null,"Total from all employments",null,null,null,{"$f":"income_E","v":0},null,null,null,null,{"$f":"IF(AND(Benefits_Emp+Exps_Emp>0,income_E>0),1,0)","v":0}]
["L7",null,"Share schemes",null,null,null,{"$f":"income_Shares","v":0},null,null,null,null,{"$f":"IF(income_Shares>0,1,0)","v":0}]
["L8",null,"Profit from self-employment",null,null,null,{"$f":"income_D","v":0},null,null,null,null,{"$f":"IF(income_D>0,1,0)","v":0}]
["L9",null,"Profit from partnerships",null,null,null,{"$f":"income_D_PTR","v":0},null,null,null,null,{"$f":"IF(income_D_PTR>0,1,0)","v":0}]
["L9a",null,"Interest from partnerships",null,null,null,{"$f":"income_S_PTR","v":0},null,null,null,null,{"$f":"IF(income_S_PTR>0,1,0)","v":0}]
["L9b",null,"Dividends from partnerships",null,null,null,{"$f":"income_DV_PTR","v":0},null,null,null,null,{"$f":"IF(income_DV_PTR>0,1,0)","v":0}]
["L10",null,"Profit from UK land and property",null,null,null,{"$f":"income_IFP","v":0},null,null,null,null,{"$f":"IF(income_IFP>0,1,0)","v":0}]
["L11",null,"Foreign income",null,null,null,{"$f":"income_Foreign","v":0},null,null,null,null,{"$f":"IF(income_Foreign>0,1,0)","v":0}]
["L11A",null,"Dividends from foreign companies",null,null,null,{"$f":"foreign_dividends","v":0},null,null,null,null,{"$f":"IF(foreign_dividends>0,1,0)","v":0}]
["L11B",null,"Foreign savings",null,null,null,{"$f":"foreign_savings","v":0},null,null,null,null,{"$f":"IF(foreign_savings>0,1,0)","v":0}]
["L11C",null,"Foreign Gains on life insurance policies with tax treated as paid",null,null,null,{"$f":"Foreign_CEG_dedn","v":0},null,null,null,null,{"$f":"IF(Foreign_CEG_dedn>0,1,0)","v":0}]
["L12",null,"Trusts and estates",null,null,null,{"$f":"income_Trust","v":0},null,null,null,null,{"$f":"IF(income_Trust>0,1,0)","v":0}]
["L13",null,"Interest from UK banks, building societies and securities etc.",null,null,null,{"$f":"income_Case3","v":0},null,null,null,null,{"$f":"IF(income_Case3>0,1,0)","v":0}]
["L14",null,"Dividends from UK companies",null,null,null,{"$f":"income_F","v":0},null,null,null,null,{"$f":"IF(income_F>0,1,0)","v":0}]
["L15",null,"UK pensions and state benefits",null,null,null,{"$f":"income_Pensions","v":0},null,null,null,null,{"$f":"IF(income_Pensions>0,1,0)","v":0}]
["L16",null,"Gains on life insurance policies etc.",null,null,null,{"$f":"income_CEG","v":0},null,null,null,null,{"$f":"IF(income_CEG>0,1,0)","v":0}]
["L16a",null,"Gains on life insurance policies etc. with tax treated as paid",null,null,null,{"$f":"income_CEG_dedn","v":0},null,null,null,null,{"$f":"IF(income_CEG_dedn>0,1,0)","v":0}]
["L17",null,"Other income",null,null,null,{"$f":"income_Other","v":0},null,null,null,null,{"$f":"IF(income_Other>0,1,0)","v":0}]
["L17a",null,"Redundancy, lump sums, compensation etc.",null,null,null,{"$f":"income_termination","v":0},null,null,null,null,{"$f":"IF(income_termination>0,1,0)","v":0}]
["L18",null,"Total income received",null,null,null,null,{"$f":"income_Total","v":0},null,null,null,1]
["L19",null,null,null,null,null,null,null,null,null,null,1]
["L20",null,"minus ",null,null,null,null,null,null,null,null,{"$f":"IF(Allce_PA=Allce_dedn_total,0,1)","v":0}]
["L21",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Allce_PA=Allce_dedn_total,0,1)","v":0}]
["L22",null,"Payments into a retirement annuity contract etc.",null,null,null,{"$f":"dedn_RAR","v":0},null,null,null,null,{"$f":"IF(dedn_RAR>0,1,0)","v":0}]
["L23",null,"Foreign tax on estates (tax credit relief not claimed)",null,null,null,{"$f":"dedn_Trust","v":0},null,null,null,null,{"$f":"IF(dedn_Trust>0,1,0)","v":0}]
["L25",null,"Income tax relief",null,null,null,{"$f":"ded_Loss","v":0},null,null,null,null,{"$f":"IF(AND(ded_Loss>0,ded_Loss=ded_loss_restricted),1,0)","v":0}]
["or",null,{"$f":"\"Income tax relief \"&DOLLAR(ded_Loss,0)&\" reduced to maximum allowable \"","v":"Income tax relief £0 reduced to maximum allowable "},null,null,null,{"$f":"ded_loss_restricted","v":0},null,null,null,null,{"$f":"IF(AND(ded_Loss>0,ded_Loss>ded_loss_restricted),1,0)","v":0}]
["L26",null,"Annuities",null,null,null,{"$f":"dedn_Annuity","v":0},null,null,null,null,{"$f":"IF(dedn_Annuity>0,1,0)","v":0}]
["L27",null,"Gift of investments and property to charity",null,null,null,{"$f":"dedn_Gift","v":0},null,null,null,null,{"$f":"IF(dedn_Gift>0,1,0)","v":0}]
["L29",null,"Personal Allowance",null,null,null,{"$f":"Allce_PA","v":12570},null,null,null,null,{"$f":"IF(AND(Allce_PA<>Allce_dedn_total,Allce_PA>0,Allce_PA=P_A),1,0)","v":0}]
["or",null,"Reduced Personal Allowance",null,null,null,{"$f":"Allce_PA","v":12570},null,null,null,null,{"$f":"IF(AND(Allce_PA<>Allce_dedn_total,Allce_PA>0,Allce_PA<>P_A),1,0)","v":0}]
["or",null,"minus",{"$f":"C46","v":"Personal Allowance"},null,null,null,{"$f":"Allce_PA","v":12570},null,null,null,{"$f":"IF(AND(Allce_PA=Allce_dedn_total,Allce_PA>0,Allce_PA=P_A),1,0)","v":1}]
["or",null,"minus",{"$f":"C47","v":"Reduced Personal Allowance"},null,null,null,{"$f":"Allce_PA","v":12570},null,null,null,{"$f":"IF(AND(Allce_PA=Allce_dedn_total,Allce_PA>0,Allce_PA<P_A),1,0)","v":0}]
["L30",null,"less","Marriage Allowance transfer",null,null,{"$f":"AllceOut_TPA","v":0},null,null,null,null,{"$f":"IF(AllceOut_TPA>0,IF(AND(Allce_PA<>Allce_dedn_total,Allce_PA>0),1,0),0)","v":0}]
["or",null,"less","Marriage Allowance transfer",null,null,null,{"$f":"AllceOut_TPA","v":0},null,null,null,{"$f":"IF(AllceOut_TPA>0,IF(AND(Allce_PA=Allce_dedn_total,Allce_PA>0),1,0),0)","v":0}]
["L31",null,"Blind Person's Allowance",null,null,null,{"$f":"Allce_BPA","v":0},null,null,null,null,{"$f":"IF(Allce_BPA>0,1,0)","v":0}]
["L32",null,"Blind Person's surplus allowance from spouse",null,null,null,{"$f":"Allce_BPA_Spare","v":0},null,null,null,null,{"$f":"IF(Allce_BPA_Spare>0,1,0)","v":0}]
["L34",null,"Total ",null,null,null,null,{"$f":"Allce_dedn_total","v":12570},null,null,null,{"$f":"IF(Allce_PA=Allce_dedn_total,0,1)","v":0}]
["L35",null,null,null,null,null,null,null,null,null,null,1]
["L36",null,"Total income on which tax is due",null,null,null,null,{"$f":"taxable_income","v":0},null,null,null,{"$f":"IF(taxable_income>0,1,0)","v":0}]
["or",null,"Total income",null,null,null,null,{"$f":"taxable_income","v":0},null,null,null,{"$f":"IF(taxable_income<=0,1,0)","v":1}]
["L37",null,null,null,null,null,null,null,null,null,null,1]
["L38",null,"How I have worked out your Income Tax",null,null,null,null,null,null,null,null,1]
["L39",null,{"$f":"\"Your basic rate limit has been increased by \"&DOLLAR(ppr_extender,0)&\" and \"&DOLLAR(gift_extender,0)&\" to \"&DOLLAR(extended_BR,0)","v":"Your basic rate limit has been increased by £0 and £0 to £37,700"},null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=1,ppr_extender>0,gift_extender>0),1,IF(AND('Status (c3a)'!E21=3,ppr_extender>0,gift_extender>0),1,0))","v":0}]
[null,null,"for pension payments and Gift Aid payments. This reduces the amount of income charged to higher rates of tax.",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=1,ppr_extender>0,gift_extender>0),1,IF(AND('Status (c3a)'!E21=3,ppr_extender>0,gift_extender>0),1,0))","v":0}]
["or",null,{"$f":"\"Your basic rate limit has been increased by \"&DOLLAR(ppr_extender,0)&\" to \"&DOLLAR(extended_BR,0)&\" for pension payments.\"","v":"Your basic rate limit has been increased by £0 to £37,700 for pension payments."},null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=1,ppr_extender>0,gift_extender=0),1,IF(AND('Status (c3a)'!E21=3,ppr_extender>0,gift_extender=0),1,0))","v":0}]
[null,null,"This reduces the amount of income charged to higher rates of tax.",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=1,ppr_extender>0,gift_extender=0),1,IF(AND('Status (c3a)'!E21=3,ppr_extender>0,gift_extender=0),1,0))","v":0}]
["or",null,{"$f":"\"Your basic rate limit has been increased by \"&DOLLAR(gift_extender,0)&\" to \"&DOLLAR(extended_BR,0)&\" for Gift Aid payments.\"","v":"Your basic rate limit has been increased by £0 to £37,700 for Gift Aid payments."},null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=1,ppr_extender=0,gift_extender>0),1,IF(AND('Status (c3a)'!E21=3,ppr_extender=0,gift_extender>0),1,0))","v":0}]
[null,null," This reduces the amount of income charged to higher rates of tax.",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=1,ppr_extender=0,gift_extender>0),1,IF(AND('Status (c3a)'!E21=3,ppr_extender=0,gift_extender>0),1,0))","v":0}]
["L39s",null,{"$f":"\"Your pension payments of \"&DOLLAR(ppr_extender,0)&\" and Gift Aid contributions of \"&DOLLAR(gift_extender,0)&\" have increased your basic rate limits.\"","v":"Your pension payments of £0 and Gift Aid contributions of £0 have increased your basic rate limits."},null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,ppr_extender>0,gift_extender>0),1,0)","v":0}]
[null,null,"This ensures you receive additional relief on your contributions at your highest marginal rate of tax.",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,ppr_extender>0,gift_extender>0),1,0)","v":0}]
["or",null,{"$f":"\"Your pension payments of \"&DOLLAR(ppr_extender,0)&\" have increased your basic rate limits.\"","v":"Your pension payments of £0 have increased your basic rate limits."},null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,ppr_extender>0,gift_extender=0),1,0)","v":0}]
[null,null,"This ensures you receive additional relief on your contributions at your highest marginal rate of tax.",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,ppr_extender>0,gift_extender=0),1,0)","v":0}]
["or",null,{"$f":"\"Your gift aid contributions of \"&DOLLAR(gift_extender,0)&\" have increased your basic rate limits.\"","v":"Your gift aid contributions of £0 have increased your basic rate limits."},null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,ppr_extender=0,gift_extender>0),1,0)","v":0}]
[null,null,"This ensures you receive additional relief on your contributions at your highest marginal rate of tax.",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,ppr_extender=0,gift_extender>0),1,0)","v":0}]
["L41",null,null,null,null,null,null,null,null,null,null,1]
["L42",null,"Pay, pensions, profit etc. (UK rate for England and Northern Ireland)",null,null,null,null,null,null,null,null,{"$f":"IF(AND(box_NRD1= FALSE,Residency_Status_in_UK=1,(taxable_pay_SSR+taxable_pay_BR+taxable_pay_SIR+taxable_pay_HR+taxable_pay_SAR+taxable_pay_AHR)>0),1,0)","v":0}]
["or",null,"Pay, pensions, profit etc. (Scottish income tax rate)",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_pay_SSR+taxable_pay_BR+taxable_pay_SIR+taxable_pay_HR+taxable_pay_SAR+taxable_pay_AHR)>0),1,0)","v":0}]
["or",null,null,"Pay, pensions, profit etc. (Welsh income tax rate)",null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=3,(taxable_pay_SSR+taxable_pay_BR+taxable_pay_SIR+taxable_pay_HR+taxable_pay_SAR+taxable_pay_AHR)>0),1,0)","v":0}]
["or",null,"Pay, pensions, profit etc.",null,null,null,null,null,null,null,null,{"$f":"IF(AND(box_NRD1,(taxable_pay_SSR+taxable_pay_BR+taxable_pay_SIR+taxable_pay_HR+taxable_pay_SAR+taxable_pay_AHR)>0),1,0)","v":0}]
["L42a",null,null,null,null,"Starter rate",null,{"$f":"taxable_pay_SSR","v":0},{"$f":"\"x \"&SSR_rate*100&\"% =\"","v":"x 19% ="},{"$f":"tax_on_pay_SSR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_pay_SSR+taxable_pay_BR+taxable_pay_SIR+taxable_pay_HR+taxable_pay_SAR+taxable_pay_AHR)>0),1,0)","v":0}]
["L43",null,null,null,null,"Basic rate",null,{"$f":"taxable_pay_BR","v":0},{"$f":"\"x \"&BR_rate*100&\"% =\"","v":"x 20% ="},{"$f":"tax_on_pay_BR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=1,(taxable_pay_BR+taxable_pay_HR+taxable_pay_AHR)>0),1,0)","v":0}]
["or",null,null,null,null,"Basic rate",null,{"$f":"taxable_pay_BR","v":0},{"$f":"\"x \"&SBR_rate*100&\"% =\"","v":"x 20% ="},{"$f":"tax_on_pay_BR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_pay_BR+taxable_pay_HR+taxable_pay_SAR+taxable_pay_AHR)>0),1,0)","v":0}]
["or",null,null,null,null,"Basic rate",null,{"$f":"taxable_pay_BR","v":0},{"$f":"\"x \"&WBR_rate*100&\"% =\"","v":"x 20% ="},{"$f":"tax_on_pay_BR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=3,(taxable_pay_BR+taxable_pay_HR+taxable_pay_AHR)>0),1,0)","v":0}]
["L43a",null,null,null,null,"Intermediate rate",null,{"$f":"taxable_pay_SIR","v":0},"x 21% =",{"$f":"tax_on_pay_SIR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_pay_SIR+taxable_pay_HR+taxable_pay_SAR+taxable_pay_AHR)>0),1,0)","v":0}]
["L44",null,null,null,null,"Higher rate",null,{"$f":"taxable_pay_HR","v":0},{"$f":"\"x \"&HR_rate*100&\"% =\"","v":"x 40% ="},{"$f":"tax_on_pay_HR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=1,taxable_pay_HR+taxable_pay_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Higher rate",null,{"$f":"taxable_pay_HR","v":0},{"$f":"\"x \"&SHR_rate*100&\"% =\"","v":"x 42% ="},{"$f":"tax_on_pay_HR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,taxable_pay_HR+taxable_pay_SAR+taxable_pay_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Higher rate",null,{"$f":"taxable_pay_HR","v":0},{"$f":"\"x \"&WHR_rate*100&\"% =\"","v":"x 40% ="},{"$f":"tax_on_pay_HR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=3,taxable_pay_HR+taxable_pay_AHR>0),1,0)","v":0}]
["L44aa",null,null,null,null,null,"Advanced rate",{"$f":"taxable_pay_SAR","v":0},{"$f":"\"x \"&SAR_rate*100&\"% =\"","v":"x 45% ="},{"$f":"tax_on_pay_SAR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,taxable_pay_SAR+taxable_pay_AHR>0),1,0)","v":0}]
["L44A",null,null,null,null,"Additional rate",null,{"$f":"taxable_pay_AHR","v":0},{"$f":"\"x \"&AHR_rate*100&\"% =\"","v":"x 45% ="},{"$f":"tax_on_pay_AHR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=1,taxable_pay_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Top rate",null,{"$f":"taxable_pay_AHR","v":0},{"$f":"\"x \"&SAHR_rate*100&\"% =\"","v":"x 48% ="},{"$f":"tax_on_pay_AHR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,taxable_pay_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Additional rate",null,{"$f":"taxable_pay_AHR","v":0},{"$f":"\"x \"&WAHR_rate*100&\"% =\"","v":"x 45% ="},{"$f":"tax_on_pay_AHR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=3,taxable_pay_AHR>0),1,0)","v":0}]
["L45",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND((taxable_pay_BR+taxable_pay_HR+taxable_pay_AHR)>0,OR(income_Savings_taxfree_BR+Income_Savings_taxfree_HR+taxable_int_SR+taxable_int_BR+taxable_int_HR+taxable_int_AHR>0,divs_taxfree_BR+taxable_divs_BR+divs_taxfree_HR+taxable_divs_HR+taxable_divs_AHR+divs_taxfree_AHR>0,taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_SAR+taxable_redundancy_AHR>0,income_CEG_taxfree_BR+taxable_CEG_SR+taxable_CEG_BR+income_CEG_taxfree_BR+taxable_CEG_HR+income_CEG_taxfree_HR+taxable_CEG_AHR>0)),1,0)","v":0}]
["L46",null,"Savings interest from banks or building societies, securities etc.",null,null,null,null,null,null,null,null,{"$f":"IF(income_Savings_taxfree_BR+Income_Savings_taxfree_HR+taxable_int_SR+taxable_int_BR+taxable_int_HR+taxable_int_AHR>0,1,0)","v":0}]
["L46a",null,null,null,null,"Starting rate",null,{"$f":"taxable_int_SR","v":0},"x 0% =",{"$f":"tax_on_int_SR","v":0},null,{"$f":"IF(OR(income_Savings_taxfree_BR>0,taxable_int_SR+taxable_int_BR+taxable_int_HR+taxable_int_AHR>0),1,0)","v":0}]
["L46b",null,null,null,null,"Basic rate band at nil rate",null,{"$f":"income_Savings_taxfree_BR","v":0},"x 0% =",0,null,{"$f":"IF(income_Savings_taxfree_BR>0,1,0)","v":0}]
["L47",null,null,null,null,"Basic rate",null,{"$f":"taxable_int_BR","v":0},"x 20% =",{"$f":"tax_on_int_BR","v":0},null,{"$f":"IF(taxable_int_BR+taxable_int_HR+taxable_int_AHR>0,1,0)","v":0}]
["L47a",null,null,null,null,"Higher rate band at nil rate",null,{"$f":"Income_Savings_taxfree_HR","v":0},"x 0% =",0,null,{"$f":"IF(Income_Savings_taxfree_HR>0,1,0)","v":0}]
["L48",null,null,null,null,"Higher rate",null,{"$f":"taxable_int_HR","v":0},"x 40% =",{"$f":"tax_on_int_HR","v":0},null,{"$f":"IF(taxable_int_HR+taxable_int_AHR>0,1,0)","v":0}]
["L48A",null,null,null,null,"Additional rate",null,{"$f":"taxable_int_AHR","v":0},"x 45% =",{"$f":"tax_on_int_AHR","v":0},null,{"$f":"IF(taxable_int_AHR>0,1,0)","v":0}]
["L49",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(income_Savings_taxfree_BR+taxable_int_SR+taxable_int_BR+income_Savings_taxfree_BR+taxable_int_HR+Income_Savings_taxfree_HR+taxable_int_AHR>0,divs_taxfree_BR+taxable_divs_BR+taxable_divs_HR+divs_taxfree_HR+taxable_divs_AHR+divs_taxfree_AHR>0),1,0)","v":0}]
["L50",null,null,null,null," Dividends from companies etc.",null,null,null,null,null,{"$f":"IF(OR(taxable_divs_BR+taxable_divs_HR+taxable_divs_AHR>0,divs_taxfree_BR+divs_taxfree_HR+divs_taxfree_AHR>0),1,0)","v":0}]
["L50a",null,null,null,null,"Basic rate band at nil rate",null,{"$f":"divs_taxfree_BR","v":0},"x 0% =",0,null,{"$f":"IF(divs_taxfree_BR>0,1,0)","v":0}]
["L50b",null,null,null,null,"Basic rate",null,{"$f":"taxable_divs_BR","v":0},{"$f":"\"x \"&DivBR_rate*100&\"% =\"","v":"x 8.75% ="},{"$f":"tax_on_divs_BR","v":0},null,{"$f":"IF((taxable_divs_BR+taxable_divs_HR+taxable_divs_AHR)>0,1,0)","v":0}]
["L50c",null,null,null,null,"Higher rate band at nil rate",null,{"$f":"divs_taxfree_HR","v":0},"x 0% =",0,null,{"$f":"IF(divs_taxfree_HR>0,1,0)","v":0}]
["L51",null,null,null,null,"Higher rate",null,{"$f":"taxable_divs_HR","v":0},{"$f":"\"x \"&DivHR_rate*100&\"% =\"","v":"x 33.75% ="},{"$f":"tax_on_divs_HR","v":0},null,{"$f":"IF((taxable_divs_HR+taxable_divs_AHR)>0,1,0)","v":0}]
["L51a",null,null,null,null,"Additional rate band at nil rate",null,{"$f":"divs_taxfree_AHR","v":0},"x 0% =",0,null,{"$f":"IF(divs_taxfree_AHR>0,1,0)","v":0}]
["L51b",null,null,null,null,"Additional rate",null,{"$f":"taxable_divs_AHR","v":0},{"$f":"\"x \"&DivAR_rate*100&\"% =\"","v":"x 39.35% ="},{"$f":"tax_on_divs_AHR","v":0},null,{"$f":"IF(taxable_divs_AHR>0,1,0)","v":0}]
["L51c",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(divs_taxfree_BR+taxable_divs_BR+taxable_divs_HR+divs_taxfree_HR+taxable_divs_AHR+divs_taxfree_AHR>0,taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_SAR+taxable_redundancy_AHR>0),1,0)","v":0}]
["L52",null,"Redundancy, lump sums, compensation etc. (UK rate for England and Northern Ireland)",null,null,null,null,null,null,null,null,{"$f":"IF(AND(box_NRD1= FALSE,Residency_Status_in_UK=1,(taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_SAR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["or",null,"Redundancy, lump sums, compensation etc. (Scottish income tax rate)",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_SAR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["or",null,null,"Redundancy, lump sums, compensation etc. (Welsh income tax rate)",null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=3,(taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_SAR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["or",null,"Redundancy, lump sums, compensation etc.",null,null,null,null,null,null,null,null,{"$f":"IF(AND(box_NRD1,(taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_SAR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["L52a",null,null,null,null,"Starter rate",null,{"$f":"taxable_redundancy_SSR","v":0},{"$f":"\"x \"&SSR_rate*100&\"% =\"","v":"x 19% ="},{"$f":"tax_on_redundancy_SSR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_SAR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["L52b",null,null,null,null,"Basic rate",null,{"$f":"taxable_redundancy_BR","v":0},{"$f":"\"x \"&BR_rate*100&\"% =\"","v":"x 20% ="},{"$f":"tax_on_redundancy_BR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=1,(taxable_redundancy_BR+taxable_redundancy_HR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["or",null,null,null,null,"Basic rate",null,{"$f":"taxable_redundancy_BR","v":0},{"$f":"\"x \"&SBR_rate*100&\"% =\"","v":"x 20% ="},{"$f":"tax_on_redundancy_BR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_redundancy_BR+taxable_redundancy_HR+taxable_redundancy_SAR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["or",null,null,null,null,"Basic rate",null,{"$f":"taxable_redundancy_BR","v":0},{"$f":"\"x \"&WBR_rate*100&\"% =\"","v":"x 20% ="},{"$f":"tax_on_redundancy_BR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=3,(taxable_redundancy_BR+taxable_redundancy_HR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["L52c",null,null,null,null,"Intermediate rate",null,{"$f":"taxable_redundancy_SIR","v":0},"x 21% =",{"$f":"tax_on_redundancy_SIR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_SAR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["L52d",null,null,null,null,"Higher rate",null,{"$f":"taxable_redundancy_HR","v":0},{"$f":"\"x \"&HR_rate*100&\"% =\"","v":"x 40% ="},{"$f":"tax_on_redundancy_HR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=1,taxable_redundancy_HR+taxable_redundancy_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Higher rate",null,{"$f":"taxable_redundancy_HR","v":0},{"$f":"\"x \"&SHR_rate*100&\"% =\"","v":"x 42% ="},{"$f":"tax_on_redundancy_HR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,taxable_redundancy_HR+taxable_redundancy_SAR+taxable_redundancy_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Higher rate",null,{"$f":"taxable_redundancy_HR","v":0},{"$f":"\"x \"&WHR_rate*100&\"% =\"","v":"x 40% ="},{"$f":"tax_on_redundancy_HR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=3,taxable_redundancy_HR+taxable_redundancy_AHR>0),1,0)","v":0}]
["L52dd",null,null,null,null,null,"Advanced rate",{"$f":"taxable_redundancy_SAR","v":0},{"$f":"\"x \"&SAR_rate*100&\"% =\"","v":"x 45% ="},{"$f":"tax_on_redundancy_SAR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,taxable_redundancy_SAR+taxable_redundancy_AHR>0),1,0)","v":0}]
["L52e",null,null,null,null,"Additional rate",null,{"$f":"taxable_redundancy_AHR","v":0},{"$f":"\"x \"&AHR_rate*100&\"% =\"","v":"x 45% ="},{"$f":"tax_on_redundancy_AHR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=1,taxable_redundancy_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Top rate",null,{"$f":"taxable_redundancy_AHR","v":0},{"$f":"\"x \"&SAHR_rate*100&\"% =\"","v":"x 48% ="},{"$f":"tax_on_redundancy_AHR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,taxable_redundancy_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Additional rate",null,{"$f":"taxable_redundancy_AHR","v":0},{"$f":"\"x \"&WAHR_rate*100&\"% =\"","v":"x 45% ="},{"$f":"tax_on_redundancy_AHR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=3,taxable_redundancy_AHR>0),1,0)","v":0}]
["L53",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_SAR+taxable_redundancy_AHR+taxable_redundancy_AHR>0,income_CEG_taxfree_BR+taxable_CEG_SR+taxable_CEG_BR+income_CEG_taxfree_BR+taxable_CEG_HR+income_CEG_taxfree_HR+taxable_CEG_AHR>0),1,0)","v":0}]
["L53a",null,"Gains on life insurance policies etc. with tax treated as paid",null,null,null,null,null,null,null,null,{"$f":"IF(income_CEG_taxfree_BR+income_CEG_taxfree_HR+taxable_CEG_SR+taxable_CEG_BR+taxable_CEG_HR+taxable_CEG_AHR>0,1,0)","v":0}]
["L53b",null,null,null,null,"Starting rate",null,{"$f":"taxable_CEG_SR","v":0},"x 0% =",{"$f":"tax_on_CEG_SR","v":0},null,{"$f":"IF(OR(income_CEG_taxfree_BR>0,taxable_CEG_SR+taxable_CEG_BR+taxable_CEG_HR+taxable_CEG_AHR>0),1,0)","v":0}]
["L53c",null,null,null,null,"Basic rate band at nil rate",null,{"$f":"income_CEG_taxfree_BR","v":0},"x 0% =",0,null,{"$f":"IF(income_CEG_taxfree_BR>0,1,0)","v":0}]
["L53d",null,null,null,null,"Basic rate",null,{"$f":"taxable_CEG_BR","v":0},"x 20% =",{"$f":"tax_on_CEG_BR","v":0},null,{"$f":"IF(taxable_CEG_BR+taxable_CEG_HR+taxable_CEG_AHR>0,1,0)","v":0}]
["L53e",null,null,null,null,"Higher rate band at nil rate",null,{"$f":"income_CEG_taxfree_HR","v":0},"x 0% =",0,null,{"$f":"IF(income_CEG_taxfree_HR>0,1,0)","v":0}]
["L53f",null,null,null,null,"Higher rate",null,{"$f":"taxable_CEG_HR","v":0},"x 40% =",{"$f":"tax_on_CEG_HR","v":0},null,{"$f":"IF(taxable_CEG_HR+taxable_CEG_AHR>0,1,0)","v":0}]
["L53g",null,null,null,null,"Additional rate",null,{"$f":"taxable_CEG_AHR","v":0},"x 45% =",{"$f":"tax_on_CEG_AHR","v":0},null,{"$f":"IF(taxable_CEG_AHR>0,1,0)","v":0}]
["L54",null,"Total income on which tax has been charged",null,null,null,null,{"$f":"taxable_income","v":0},null,null,null,1]
["L55",null,null,null,null,null,null,null,null,null,null,1]
["L55a",null,"Income Tax due after allowances and reliefs",null,null,null,null,null,null,{"$f":"pre_TP_tax_charged","v":0},null,{"$f":"IF(AND(transition_profit>0,tax_charged=Total_tax_NIC_due),1,0)","v":0}]
["or",null,"Income Tax charged after allowances and reliefs",null,null,null,null,null,null,{"$f":"pre_TP_tax_charged","v":0},null,{"$f":"IF(AND(transition_profit>0,tax_charged<>Total_tax_NIC_due),1,0)","v":0}]
["L55b",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(transition_profit>0,1,0)","v":0}]
["L55c",null,"plus",{"$f":"\"Tax due on transition profit of \"&DOLLAR(transition_profit,0)&\"\"","v":"Tax due on transition profit of £0"},null,null,null,null,null,{"$f":"tax_on_transition_profit","v":0},null,{"$f":"IF(transition_profit>0,1,0)","v":0}]
["L55d",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(transition_profit>0,1,0)","v":0}]
["L56",null,"Income Tax due after allowances and reliefs",null,null,null,null,null,null,{"$f":"tax_charged","v":0},null,{"$f":"IF(tax_charged=Total_tax_NIC_due,1,0)","v":1}]
["or",null,"Income Tax charged after allowances and reliefs",null,null,null,null,null,null,{"$f":"tax_charged","v":0},null,{"$f":"IF(tax_charged<>Total_tax_NIC_due,1,0)","v":0}]
["L57",null,null,null,null,null,null,null,null,null,null,1]
["L57A",null,"minus","Deficiency Relief",null,null,null,null,null,{"$f":"deficiency_relief","v":0},null,{"$f":"IF(deficiency_relief>0,1,0)","v":0}]
["L58",null,"minus","Top Slicing Relief",null,null,null,null,null,{"$f":"TSR","v":0},null,{"$f":"IF(TSR>0,1,0)","v":0}]
["L59",null,"minus","Venture Capital Trust relief",null,null,null,null,null,{"$f":"VCT","v":0},null,{"$f":"IF(VCT>0,1,0)","v":0}]
["L60",null,"minus","Enterprise Investment Scheme relief",null,null,null,null,null,{"$f":"EIS","v":0},null,{"$f":"IF(EIS>0,1,0)","v":0}]
["L60A",null,"minus","Seed Enterprise Investment Scheme relief",null,null,null,null,null,{"$f":"SEIS_Relief","v":0},null,{"$f":"IF(SEIS_Relief>0,1,0)","v":0}]
["L61",null,"minus","Community Investment Tax Relief",null,null,null,null,null,{"$f":"CITR","v":0},null,{"$f":"IF(CITR>0,1,0)","v":0}]
["L63",null,"minus","Maintenance and alimony paid",null,null,null,null,null,{"$f":"Alimony","v":0},null,{"$f":"IF(Alimony>0,1,0)","v":0}]
["L64",null,"minus","Married Couple's Allowance",null,null,null,{"$f":"MCA_amount","v":0},"x 10% =",{"$f":"MCA_relief","v":0},null,{"$f":"IF(MCA_amount>0,1,0)","v":0}]
["L65",null,"minus","Surplus Married Couple's Allowance from spouse",null,null,null,{"$f":"spare_MCA_amount","v":0},"x 10% =",{"$f":"spare_MCA_relief","v":0},null,{"$f":"IF(spare_MCA_amount>0,1,0)","v":0}]
["L66",null,"minus","Marriage Allowance Transfer",null,null,null,{"$f":"AllceIn_TPA","v":0},"x 20% =",{"$f":"AllceIn_TPA_relief","v":0},null,{"$f":"IF(AllceIn_TPA>0,1,0)","v":0}]
["L67",null,"minus","Relief for finance costs",null,null,null,{"$f":"Llir_amount","v":0},"x 20% =",{"$f":"Llir_relief","v":0},null,{"$f":"IF(AND(Llir_amount>0,Llir_amount=Llir_amount_restricted),1,0)","v":0}]
["or",null,"minus",{"$f":"\"Relief for finance costs \"&DOLLAR(Llir_amount,0)&\" reduced to maximum allowable \"","v":"Relief for finance costs £0 reduced to maximum allowable "},null,null,null,{"$f":"Llir_amount_restricted","v":0},"x 20% =",{"$f":"Llir_relief","v":0},null,{"$f":"IF(AND(Llir_amount>0,Llir_amount>Llir_amount_restricted),1,0)","v":0}]
["L67a",null,"minus","Relief for loan interest from investments",null,null,null,{"$f":"LFI_amount","v":0},"x 20% =",{"$f":"LFI_relief","v":0},null,{"$f":"IF(LFI_relief>0,1,0)","v":0}]
["L68",null,"minus","Relief for UK tax already accounted for",null,null,null,null,null,{"$f":"rel_tax_acct_for","v":0},null,{"$f":"IF(rel_tax_acct_for>0,1,0)","v":0}]
["L69",null,"minus","BR difference Tax Reduction",null,null,null,null,null,{"$f":"BRD_reduction","v":0},null,{"$f":"IF(BRD_reduction>0,1,0)","v":0}]
["L72",null,"minus","Foreign Tax Credit Relief",null,null,null,null,null,{"$f":"FTCR","v":0},null,{"$f":"IF(AND(FTCR>0,FTCR=FTCR_restricted),1,0)","v":0}]
["or",null,"minus",{"$f":"\"Foreign Tax Credit Relief \"&DOLLAR(FTCR,0)&\" reduced to maximum allowable \"","v":"Foreign Tax Credit Relief £0 reduced to maximum allowable "},null,null,null,null,null,{"$f":"FTCR_restricted","v":0},null,{"$f":"IF(AND(FTCR>0,FTCR>FTCR_restricted),1,0)","v":0}]
["L73",null,"minus","Additional pension relief",null,null,null,null,null,{"$f":"pens_tax_rel_due","v":0},null,{"$f":"IF(pens_tax_rel_due>0,1,0)","v":0}]
["L74",null,"minus","Relief claimed on a qualifying distribution",null,null,null,null,null,{"$f":"relief_on_qual_distn","v":0},null,{"$f":"IF(relief_on_qual_distn>0,1,0)","v":0}]
["L76",null,"Income Tax due after tax reductions",null,null,null,null,null,null,{"$f":"IT_after_allces","v":0},null,{"$f":"IF(tax_charged>IT_after_allces,1,0)","v":0}]
["or",null,"Income Tax due after tax reductions",null,null,null,null,null,null,{"$f":"IT_after_allces","v":0},null,{"$f":"IF(AND(tax_charged=IT_after_allces,deficiency_relief+TSR+VCT+EIS+SEIS_Relief+CITR+SITR+Alimony+MCA_relief+spare_MCA_relief+AllceIn_TPA_relief+Llir_amount+LFI_relief+rel_tax_acct_for+pens_tax_rel_due+FTCR+relief_on_qual_distn+BRD_reduction>0),1,0)","v":0}]
["L77",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(tax_charged>IT_after_allces,deficiency_relief+TSR+VCT+EIS+SEIS_Relief+CITR+SITR+Alimony+MCA_relief+spare_MCA_relief+AllceIn_TPA_relief+notional_CEG+notional_other+FTCR+pens_tax_rel_due+relief_on_qual_distn+BRD_reduction>tax_charged),1,0)","v":0}]
["L78",null,"plus","Tax due on Gift Aid payments",null,null,null,{"$f":"Gift_aid_amount","v":0},"x 20% =",{"$f":"Gift_aid_tax_due","v":0},null,{"$f":"IF(AND(Gift_aid_tax_reduced>0,(CGTax+non_dom_charge_amount+income_tax_gift_aid)=0),1,0)","v":0}]
["or",null,"plus","Tax due on Gift Aid payments",null,null,{"$f":"Gift_aid_amount","v":0},"x 20% =",{"$f":"Gift_aid_tax_due","v":0},null,null,{"$f":"IF(AND(Gift_aid_tax_reduced>0,(CGTax+non_dom_charge_amount+income_tax_gift_aid)<>0),1,0)","v":0}]
["L79",null,null,"minus","Capital Gains Tax",null,null,null,{"$f":"CGTax","v":0},null,null,{"$f":"IF(AND(Gift_aid_tax_reduced>0,CGTax>0),1,0)","v":0}]
["L79A",null,null,"minus","Remittance basis charge for non-domiciles",null,null,null,{"$f":"non_dom_charge_amount","v":0},null,null,{"$f":"IF(AND(Gift_aid_tax_reduced>0,non_dom_charge_amount>0),1,0)","v":0}]
["L79B",null,null,"minus","Income tax",null,null,null,{"$f":"income_tax_gift_aid","v":0},null,null,{"$f":"IF(AND(Gift_aid_tax_reduced>0,income_tax_gift_aid<>0),1,0)","v":0}]
["L80",null,null,"Gift Aid tax charge",null,null,null,null,null,{"$f":"Gift_aid_tax_reduced","v":0},null,{"$f":"IF(AND(Gift_aid_tax_reduced>0,(CGTax+non_dom_charge_amount+income_tax_gift_aid)<>0),1,0)","v":0}]
["L80a",null,"plus","BR difference Tax Charge",null,null,null,null,null,{"$f":"BRD_charge","v":0},null,{"$f":"IF(BRD_charge>0,1,0)","v":0}]
["L83",null,"plus",{"$f":"\"Total pension savings charges (\"&DOLLAR(Pension_charges_gross,2)&\" minus tax treated as paid \"&DOLLAR(Pension_charges_tax_paid,2)&\")\"","v":"Total pension savings charges (£0.00 minus tax treated as paid £0.00)"},null,null,null,null,null,{"$f":"Pension_charges","v":0},null,{"$f":"IF(Pension_charges_gross>0,1,0)","v":0}]
["L83a",null,"plus","State Pension lump sum payment",null,null,null,{"$f":"Pension_lump_sum_amount","v":0},{"$f":"\"x \"&Pension_lump_sum_rate*100&\"% =\"","v":"x 0% ="},{"$f":"Pension_lump_sum_tax","v":0},null,{"$f":"IF(Pension_lump_sum_amount>0,1,0)","v":0}]
["L83b",null,"plus","High Income Child Benefit Charge",null,null,null,null,null,{"$f":"Child_Benefit_tax_charge","v":0},null,{"$f":"IF(Child_Benefit_tax_charge>0,1,0)","v":0}]
["L83c",null,"plus","pension relief at source charge",null,null,null,null,null,{"$f":"pens_tax_due","v":0},null,{"$f":"IF(pens_tax_due>0,1,0)","v":0}]
["L84a",null,"Income tax liability",null,null,null,null,"(1)",null,{"$f":"total_tax_NIC_nonresS23","v":0},null,{"$f":"IF(box_NRD1,1,0)","v":0}]
["L84aa",null,"Non-UK resident's disregarded income",null,null,null,{"$f":"Income_Excluded","v":0},null,null,null,null,0]
["L84ab",null,null,"Tax deducted from disregarded income",null,null,null,null,null,{"$f":"tax_on_excluded_inc","v":0},null,0]
["L84ac",null,null,"Tax which would otherwise be chargeable on non-disregarded income",null,null,null,null,null,{"$f":"tax_on_non_excluded_income","v":0},null,0]
["L84b",null,"Limit on liability to income tax",null,null,null,null,"(2)",null,{"$f":"total_tax_NIC_nonresS811","v":0},null,0]
["L84c",null,"Income tax liability limited to",null,null,null,"Lower of (1) or (2)",null,null,{"$f":"total_tax_NIC_nonres","v":0},null,0]
["L84d",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(box_NRD1,Gift_aid_tax_reduced+Pension_charges+Pension_lump_sum_tax+Child_Benefit_tax_charge+pens_tax_due+BRD_charge>0),1,0)","v":0}]
["L84e",null,"minus","10% tax credits on dividends (not repayable) ",null,null,null,null,null,{"$f":"div_tax_credits","v":0},null,{"$f":"IF(div_tax_credits>0,1,0)","v":0}]
["L84f",null,"minus","8.75% tax treated as paid on dividends from UK companies (not repayable) ",null,null,null,null,null,{"$f":"div_tax_credits_s399","v":0},null,{"$f":"IF(div_tax_credits_s399>0,1,0)","v":0}]
["L84g",null,"minus","Notional tax from gains on life policies etc.",null,null,null,null,null,{"$f":"notional_CEG","v":0},null,{"$f":"IF(notional_CEG>0,1,0)","v":0}]
["L84h",null,"minus","Notional tax from stock dividends and other income",null,null,null,null,null,{"$f":"notional_other","v":0},null,{"$f":"IF(notional_other>1,1,0)","v":0}]
["L85",null,"Income Tax due",null,null,null,null,null,null,{"$f":"IT_after_div_tax_credits","v":0},null,{"$f":"IF(AND(Gift_aid_tax_reduced+Pension_charges_gross+Pension_lump_sum_amount+Child_Benefit_tax_charge+pens_tax_due+BRD_charge+pens_tax_rel_due+notional_CEG+notional_other>0,div_tax_credits+div_tax_credits_s399=0),1,0)","v":0}]
["or",null,"Income Tax due after dividend tax credits",null,null,null,null,null,null,{"$f":"IT_after_div_tax_credits","v":0},null,{"$f":"IF(div_tax_credits+div_tax_credits_s399>0,1,0)","v":0}]
["L86",null,null,null,null,null,null,null,null,null,null,{"$f":"IF((Pension_charges_gross+Pension_lump_sum_amount+Child_Benefit_tax_charge+pens_tax_due+BRD_charge+pens_tax_rel_due+div_tax_credits+div_tax_credits_s399)>0,1,0)","v":0}]
["L87",null,"plus","Class 4 National Insurance contributions",null,null,{"$f":"NIC_amount","v":0},{"$f":"\"x \"&NIC_rate*100&\"% =\"","v":"x 6% ="},{"$f":"NIC_charge","v":0},null,null,{"$f":"IF(NIC_total>0,IF(NIC1_amount<=0,IF(AND(NIC_charge>0,NIC_sup_charge=0),1,0),0),0)","v":0}]
["or",null,"plus","Class 4 National Insurance contributions",null,null,null,null,null,null,null,{"$f":"IF(NIC_total>0,IF(NIC1_amount<=0,IF(AND(NIC_charge>0,NIC_sup_charge>0),1,0),0),0)","v":0}]
["L88",null,null,null,null,null,{"$f":"NIC_amount","v":0},{"$f":"\"x \"&NIC_rate*100&\"% =\"","v":"x 6% ="},{"$f":"NIC_charge","v":0},null,null,{"$f":"IF(NIC_total>0,IF(NIC1_amount<=0,IF(AND(NIC_charge>0,NIC_sup_charge>0),1,0),0),0)","v":0}]
["L89",null,null,null,"",null,{"$f":"NIC_sup_amount","v":0},{"$f":"\"x \"&NIC_supp_rate*100&\"% =\"","v":"x 2% ="},{"$f":"NIC_sup_charge","v":0},null,null,{"$f":"IF(NIC_total>0,IF(NIC1_amount<=0,IF(AND(NIC_charge>0,NIC_sup_charge>0),1,0),0),0)","v":0}]
["L89A",null,"plus","Class 4 National Insurance contributions",null,null,null,null,{"$f":"NIC4_amount","v":0},null,null,{"$f":"IF(NIC_total>0,IF(NIC1_amount>0,1,0),0)","v":0}]
["L89B",null,null,{"$f":"\"Your Class 4 has been adjusted for Class 2 due and \"&DOLLAR(NIC1_amount,2)&\" primary Class 1 contributions\"","v":"Your Class 4 has been adjusted for Class 2 due and £0.00 primary Class 1 contributions"},null,null,null,null,null,null,null,{"$f":"IF(NIC_total>0,IF(NIC1_amount>0,1,0),0)","v":0}]
["L89C",null,"plus","Class 2 National Insurance contributions",null,null,null,null,{"$f":"NIC2_amount","v":0},null,null,{"$f":"IF(NIC_total>0,IF(NIC2_amount>0,1,0),0)","v":0}]
["L90",null,null,"Total Class 4 National Insurance contributions due",null,null,null,null,null,{"$f":"NIC_total","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount=0),1,0)","v":0}]
["or",null,null,"Total Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,{"$f":"NIC_total","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount>0,NIC2_amount<NIC_total),1,0)","v":0}]
["or",null,null,"Total Class 2 National Insurance contributions due",null,null,null,null,null,{"$f":"NIC_total","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount>0,NIC2_amount=NIC_total),1,0)","v":0}]
["or",null,null,"If you’ve registered for Class 2 NICs, your contributions have been treated as paid. ",null,null,null,null,null,null,null,{"$f":"IF(NIC2_thrshld=1,1,0)","v":0}]
[null,null,null,"Your Class 2 National Insurance contributions due are",null,null,null,null,null,0,null,{"$f":"IF(NIC2_thrshld=1,1,0)","v":0}]
["L91",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(NIC_total>0,NIC2_thrshld=1),1,0)","v":0}]
["L92",null,"plus",{"$f":"\"Underpaid tax for earlier years in your tax code for \"&tax_year","v":"Underpaid tax for earlier years in your tax code for 2024-25"},null,null,null,null,null,{"$f":"unpaid_tax_in_code","v":0},null,{"$f":"IF(unpaid_tax_in_code>0,1,0)","v":0}]
["L93",null,"plus","Student Loan repayments (plan 01)",null,null,null,null,null,{"$f":"Student_loan","v":0},null,{"$f":"IF(AND(Student_loan>0,SL_type=1),1,0)","v":0}]
["or",null,"plus","Student Loan repayments (plan 02)",null,null,null,null,null,{"$f":"Student_loan","v":0},null,{"$f":"IF(AND(Student_loan>0,SL_type=2),1,0)","v":0}]
["or",null,"plus","Student Loan repayments (plan 04)",null,null,null,null,null,{"$f":"Student_loan","v":0},null,{"$f":"IF(AND(Student_loan>0,SL_type=4),1,0)","v":0}]
["L93a1",null,"plus","Postgraduate Loan repayments",null,null,null,null,null,{"$f":"Post_grad_loan","v":0},null,{"$f":"IF(AND(Post_grad_loan>0,PGL_type=3),1,0)","v":0}]
["L93a",null,"plus","Tax due on annuity and royalty payments",null,null,null,{"$f":"annuity_amount","v":0},"x 20% =",{"$f":"annuity_tax","v":0},null,{"$f":"IF(annuity_amount>0,1,0)","v":0}]
["L93d",null,"plus","Remittance basis charge for non-domiciles",null,null,null,null,null,{"$f":"non_dom_charge_amount","v":0},null,{"$f":"IF(non_dom_charge_amount>0,1,0)","v":0}]
["L94",null,"Income Tax and Class 2 National Insurance contributions due",null,null,null,null,null,null,{"$f":"IT_plus_class4","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount>0,NIC2_amount=NIC_total),1,0)","v":0}]
["or",null,"Income Tax and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"IT_plus_class4","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount=0),1,0)","v":0}]
["or",null,"Income Tax, Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"IT_plus_class4","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount>0,NIC2_amount<NIC_total),1,0)","v":0}]
["or",null,"Income Tax due",null,null,null,null,null,null,{"$f":"IT_plus_class4","v":0},null,{"$f":"IF(OR(AND(unpaid_tax_in_code+Student_loan+Post_grad_loan+annuity_amount+non_dom_charge_amount>0,NIC_total=0),AND(NIC2_thrshld=1,NIC_total=0)),1,0)","v":0}]
["L95",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(NIC_total+unpaid_tax_in_code+Student_loan+Post_grad_loan+non_dom_charge_amount>0,1,0)","v":0}]
["L96",null,"minus","Tax deducted",null,null,null,null,null,null,null,{"$f":"IF((total_tax_paid+debt_coded)>0,1,0)","v":0}]
["L97",null,null,"From all employments, UK pensions and state benefits",null,null,null,null,{"$f":"tax_paid_E","v":0},null,null,{"$f":"IF(AND(tax_paid_E>0,debt_coded=0),1,0)","v":0}]
["or",null,null,"From all employments, UK pensions and state benefits",null,null,null,{"$f":"tax_paid_E","v":0},null,null,null,{"$f":"IF(debt_coded>0,1,0)","v":0}]
["L97A",null,null,"minus ","Outstanding debt collected through PAYE",null,null,{"$f":"debt_collected","v":0},null,null,null,{"$f":"IF(debt_coded>0,1,0)","v":0}]
["L97B",null,null,"Balance of PAYE tax ",null,null,null,null,{"$f":"SA_E_tax","v":0},null,null,{"$f":"IF(debt_coded>0,1,0)","v":0}]
["L98",null,null,"CIS and trading income",null,null,null,null,{"$f":"tax_paid_D","v":0},null,null,{"$f":"IF(tax_paid_D>0,1,0)","v":0}]
["L99",null,null,"Partnerships",null,null,null,null,{"$f":"tax_paid_D_PTR","v":0},null,null,{"$f":"IF(tax_paid_D_PTR>0,1,0)","v":0}]
["L100",null,null,"UK land and property",null,null,null,null,{"$f":"tax_paid_IFP","v":0},null,null,{"$f":"IF(tax_paid_IFP>0,1,0)","v":0}]
["L101",null,null,"Foreign income",null,null,null,null,{"$f":"tax_paid_Foreign","v":0},null,null,{"$f":"IF(tax_paid_Foreign>0,1,0)","v":0}]
["L102",null,null,"Trusts and estates",null,null,null,null,{"$f":"tax_paid_Trust","v":0},null,null,{"$f":"IF(tax_paid_Trust>0,1,0)","v":0}]
["L103",null,null,"Overseas income",null,null,null,null,{"$f":"tax_paid_Overseas","v":0},null,null,{"$f":"IF(tax_paid_Overseas>0,1,0)","v":0}]
["L104",null,null,"Interest received from UK banks and building societies",null,null,null,null,{"$f":"tax_paid_Case3","v":0},null,null,{"$f":"IF(tax_paid_Case3>0,1,0)","v":0}]
["L106",null,null,"Void ISAs",null,null,null,null,{"$f":"tax_paid_CEG","v":0},null,null,{"$f":"IF(tax_paid_CEG>0,1,0)","v":0}]
["L107",null,null,"Other income",null,null,null,null,{"$f":"tax_paid_Other","v":0},null,null,{"$f":"IF(tax_paid_Other>0,1,0)","v":0}]
["L108",null,null,{"$f":"\"Underpaid tax for \"&tax_year&\" included in your tax code for \"&next_year","v":"Underpaid tax for 2024-25 included in your tax code for 2025-26"},null,null,null,null,{"$f":"coded_in_later_year","v":0},null,null,{"$f":"IF(coded_in_later_year>0,1,0)","v":0}]
["L109",null,null,"Total tax deducted",null,null,null,null,null,{"$f":"total_tax_paid","v":0},null,{"$f":"IF((total_tax_paid+debt_coded)>0,1,0)","v":0}]
["L110",null,null,null,null,null,null,null,null,null,null,{"$f":"IF((total_tax_paid+debt_collected)>0,1,0)","v":0}]
["L111",null,"Income Tax overpaid",null,null,null,null,null,null,{"$f":"Total_IT_class4_due","v":0},null,{"$f":"IF(AND(total_tax_paid+debt_coded>0,total_tax_paid>IT_plus_class4),1,0)","v":0}]
["or",null,"Income Tax and Class 2 National Insurance contributions due",null,null,null,null,null,null,{"$f":"Total_IT_class4_due","v":0},null,{"$f":"IF(AND(total_tax_paid+debt_coded>0,IT_plus_class4>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount=NIC_total),1,0)","v":0}]
["or",null,"Income Tax and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"Total_IT_class4_due","v":0},null,{"$f":"IF(AND(total_tax_paid+debt_coded>0,IT_plus_class4>=total_tax_paid,NIC_total>0,NIC2_amount=0),1,0)","v":0}]
["or",null,"Income Tax, Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"Total_IT_class4_due","v":0},null,{"$f":"IF(AND(total_tax_paid+debt_coded>0,IT_plus_class4>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount<NIC_total),1,0)","v":0}]
["or",null,"Total Income Tax due",null,null,null,null,null,null,{"$f":"Total_IT_class4_due","v":0},null,{"$f":"IF(AND(total_tax_paid+debt_coded>0,IT_plus_class4>=total_tax_paid,NIC_total=0),1,0)","v":0}]
["L112",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),1,0)","v":0}]
["L113",null,"plus ","Capital Gains Tax",null,null,null,null,null,null,null,{"$f":"IF(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),1,0)","v":0}]
["L113a",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),1,0)","v":0}]
["L114",null,null,"Business Asset Disposal Relief and or Investors' Relief gains",null,null,{"$f":"CG_at_ER_rate","v":0},{"$f":"\"x \"&ER_CGT_rate*100&\"%\"","v":"x 10%"},{"$f":"ER_rate_CGT","v":0},null,null,{"$f":"IF(CG_at_ER_rate>0,1,0)","v":0}]
["L115",null,null,"Carried interest basic rate",null,null,{"$f":"CG_at_lower_rate_CI","v":0},{"$f":"\"x \"&Lower_CGT_rate_CI*100&\"%\"","v":"x 18%"},{"$f":"Lower_rate_CGT_CI","v":0},null,null,{"$f":"IF(CG_at_lower_rate_CI>0,1,0)","v":0}]
["L115a",null,null,"Carried interest",null,null,{"$f":"CG_at_higher_rate_CI","v":0},{"$f":"\"x \"&Upper_CGT_rate_CI*100&\"%\"","v":"x 28%"},{"$f":"Higher_rate_CGT_CI","v":0},null,null,{"$f":"IF(CG_at_higher_rate_CI>0,1,0)","v":0}]
["L115b",null,null,"Residential property basic rate",null,null,{"$f":"CG_at_lower_rate_RP","v":0},{"$f":"\"x \"&Lower_CGT_rate_RP*100&\"%\"","v":"x 18%"},{"$f":"Lower_rate_CGT_RP","v":0},null,null,{"$f":"IF(CG_at_lower_rate_RP>0,1,0)","v":0}]
["L115c",null,null,"Residential property",null,null,{"$f":"CG_at_higher_rate_RP","v":0},{"$f":"\"x \"&Upper_CGT_rate_RP*100&\"%\"","v":"x 24%"},{"$f":"Higher_rate_CGT_RP","v":0},null,null,{"$f":"IF(CG_at_higher_rate_RP>0,1,0)","v":0}]
["L116",null,null,"Other gains basic rate",null,null,{"$f":"CG_at_lower_rate","v":0},{"$f":"\"x \"&Lower_CGT_rate*100&\"%\"","v":"x 10%"},{"$f":"Lower_rate_CGT","v":0},null,null,{"$f":"IF(CG_at_lower_rate>0,1,0)","v":0}]
["L116a",null,null,"Other gains ",null,null,{"$f":"CG_at_higher_rate","v":0},{"$f":"\"x \"&Upper_CGT_rate*100&\"%\"","v":"x 20%"},{"$f":"Higher_rate_CGT","v":0},null,null,{"$f":"IF(CG_at_higher_rate>0,1,0)","v":0}]
["L117a",null,"Taxable Capital Gains",null,null,null,{"$f":"Taxable_CG","v":0},null,null,null,null,{"$f":"IF(Taxable_CG>0,1,0)","v":0}]
["L117b",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Taxable_CG>0,1,0)","v":0}]
["L117c",null,null,"Capital Gains Tax",null,null,null,null,{"$f":"Total_CGT_tax","v":0},null,null,{"$f":"IF(Taxable_CG>0,1,0)","v":0}]
["L117d",null,"plus","Capital Gains Tax adjustment",null,null,null,null,{"$f":"CGT_adjustment","v":0},null,null,{"$f":"IF(CGT_adjustment<>0,1,0)","v":0}]
["L117e",null,"plus","Additional liability for offshore trusts",null,null,null,null,{"$f":"CG_trust_tax","v":0},null,null,{"$f":"IF(CG_trust_tax>0,1,0)","v":0}]
["L117f",null,null,"Capital Gains tax due",null,null,null,null,{"$f":"Total_CG_tax_due","v":0},null,null,{"$f":"IF(CGT_adjustment+CG_trust_tax>0,1,0)","v":0}]
["L118",null,"minus","Foreign Tax Credit Relief on Capital Gains",null,null,null,null,{"$f":"CG_FTCR","v":0},null,null,{"$f":"IF(AND(CG_FTCR>0,CG_FTCR=CG_FTCR_restricted),1,0)","v":0}]
["or",null,"minus",{"$f":"\"Foreign Tax Credit Relief \"&DOLLAR(CG_FTCR,0)&\" reduced to maximum allowable\"","v":"Foreign Tax Credit Relief £0 reduced to maximum allowable"},null,null,null,null,{"$f":"CG_FTCR_restricted","v":0},null,null,{"$f":"IF(AND(CG_FTCR>0,CG_FTCR>CG_FTCR_restricted),1,0)","v":0}]
["L119",null,null,"Capital Gains Tax liability ",null,null,null,null,{"$f":"CG_tax_due_pre_tax","v":0},null,null,{"$f":"IF(CG_FTCR>0,1,0)","v":0}]
["L120",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tax_on_gains_already_charged>0,1,0)","v":0}]
["L120a",null,"minus","Tax on Capital Gains already paid",null,null,null,null,{"$f":"tax_on_gains_already_charged","v":0},null,null,{"$f":"IF(tax_on_gains_already_charged>0,1,0)","v":0}]
["L120b",null,null,"Total Capital Gains Tax due ",null,null,null,null,null,{"$f":"total_CG_due","v":0},null,{"$f":"IF(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0,CG_tax_due_pre_tax>tax_on_gains_already_charged),1,0)","v":0}]
["L120c",null,null,"Capital Gains Tax overpaid",null,null,null,null,{"$f":"total_CG_overpaid","v":0},null,null,{"$f":"IF(total_CG_overpaid>0,1,0)","v":0}]
["L120d",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Taxable_CG>0,tax_on_gains_already_charged>0),1,0)","v":0}]
["L120e",null,"Income Tax, Capital Gains Tax, and Class 2 National Insurance contributions due",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due_pre","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount=NIC_total,CG_repayable>0),1,0)","v":0}]
["or",null,"Income Tax, Capital Gains Tax, and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due_pre","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total>0,NIC2_amount=0,CG_repayable>0),1,0)","v":0}]
["or",null,"Income Tax, Capital Gains Tax, Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due_pre","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount<NIC_total,CG_repayable>0),1,0)","v":0}]
["or",null,"Income Tax and Capital Gains Tax due",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due_pre","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total=0,CG_repayable>0),1,0)","v":0}]
["L120f",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CG_repayable>0,1,0)","v":0}]
["L120g",null,"minus","Capital Gains Tax overpaid",null,null,null,null,null,null,null,{"$f":"IF(CG_repayable>0,1,0)","v":0}]
["L120h",null,null,"reducing Income Tax due",null,null,null,null,null,{"$f":"CG_repayable","v":0},null,{"$f":"IF(AND(IT_plus_class4>=total_tax_paid,NIC_total=0,CG_repayable>0),1,0)","v":0}]
["or",null,null,"reducing Income Tax and Class 2 National Insurance contributions due",null,null,null,null,null,{"$f":"CG_repayable","v":0},null,{"$f":"IF(AND(IT_plus_class4>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount=NIC_total,CG_repayable>0),1,0)","v":0}]
["or",null,null,"reducing Income Tax and Class 4 National Insurance contributions due",null,null,null,null,null,{"$f":"CG_repayable","v":0},null,{"$f":"IF(AND(IT_plus_class4>=total_tax_paid,NIC_total>0,NIC2_amount=0,CG_repayable>0),1,0)","v":0}]
["or",null,null,"reducing Income Tax, Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,{"$f":"CG_repayable","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount>0,NIC2_amount<NIC_total,CG_repayable>0),1,0)","v":0}]
["L120i",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CG_repayable>0,1,0)","v":0}]
["L121",null,"Income Tax overpaid",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),total_tax_paid>IT_plus_class4+total_CG_due),1,0)","v":0}]
["or",null,"Income Tax, Capital Gains Tax, and Class 2 National Insurance contributions due",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount=NIC_total),1,0)","v":0}]
["or",null,"Income Tax, Capital Gains Tax, and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total>0,NIC2_amount=0),1,0)","v":0}]
["or",null,"Income Tax, Capital Gains Tax, Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount<NIC_total),1,0)","v":0}]
["or",null,"Income and Capital Gains Tax due",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total=0),1,0)","v":0}]
["L122",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(total_CG_due>0,CG_not_repayable>0),1,0)","v":0}]
["L122a",null,"Capital Gains Tax overpaid amount remaining",null,null,null,null,null,null,{"$f":"CG_not_repayable","v":0},null,{"$f":"IF(CG_not_repayable>0,1,0)","v":0}]
["L122b",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(CG_not_repayable>0,tax_already_refunded+unpaid_tax_bf>0),1,0)","v":0}]
["L123",null,"minus","Tax already refunded in the year",null,null,null,null,null,{"$f":"tax_already_refunded","v":0},null,{"$f":"IF(AND(tax_already_refunded>0,total_tax_paid>(IT_plus_class4+total_CG_due)),1,0)","v":0}]
["or",null,"plus","Tax already refunded in the year",null,null,null,null,null,{"$f":"tax_already_refunded","v":0},null,{"$f":"IF(AND(tax_already_refunded>0,total_tax_paid<=(IT_plus_class4+total_CG_due)),1,0)","v":0}]
["L124",null,"minus","Unpaid tax calculated by reference to earlier years",null,null,null,null,null,{"$f":"unpaid_tax_bf","v":0},null,{"$f":"IF(AND(unpaid_tax_bf>0,total_tax_paid>(IT_plus_class4+total_CG_due)),1,0)","v":0}]
["or",null,"plus","Unpaid tax calculated by reference to earlier years",null,null,null,null,null,{"$f":"unpaid_tax_bf","v":0},null,{"$f":"IF(AND(unpaid_tax_bf>0,total_tax_paid<=(IT_plus_class4+total_CG_due)),1,0)","v":0}]
["L126",null,"Income Tax overpaid",null,null,null,null,null,null,{"$f":"Total_tax_NIC_due","v":0},null,{"$f":"IF(AND(OR((tax_already_refunded+unpaid_tax_bf+CG_not_repayable)>0),total_tax_paid>(IT_plus_class4+total_CG_due+tax_already_refunded+unpaid_tax_bf)),1,0)","v":0}]
["or",null,"Total tax and National Insurance contributions due",null,null,null,null,null,null,{"$f":"Total_tax_NIC_due","v":0},null,{"$f":"IF(AND((tax_already_refunded+unpaid_tax_bf+CG_repayable)>0,NIC_total>0,(IT_plus_class4+total_CG_due+tax_already_refunded+unpaid_tax_bf)>=total_tax_paid),1,0)","v":0}]
["or",null,"Total tax due",null,null,null,null,null,null,{"$f":"Total_tax_NIC_due","v":0},null,{"$f":"IF(AND((tax_already_refunded+unpaid_tax_bf)>0,NIC_total=0,(IT_plus_class4+total_CG_due+tax_already_refunded+unpaid_tax_bf)>=total_tax_paid),1,0)","v":0}]
[]
["VBA macro Sub Draw_SA302_from() uses 'Range (\"B1:K283\") .Copy, and \"For intSA302_Line = 283 To 1 Step -1\".' Will need to change VBA macro if rows exceed row 283."]
["ANY template rows added will need to be merged from left as far as possible without messing up alignment so the SA302 calc will get the formatting correct on sees letter"]
[]
["VBA macro Sub clear_SA302() uses range A1:K282 - ensure the maximum number of lines (excluding \"or\") cannot exceed that"]

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[null,null,null,null,null,null,null,"Hunanasesiad: Cyfrifiad Treth",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF('Add pages'!C4=\"\",\"\",'Add pages'!C4)","v":""},null,null,null,{"$f":"\"Cyfeirnod Treth \"&IF(Taxpayer_Reference=\"\",\"\",Taxpayer_Reference)","v":"Cyfeirnod Treth "},null,null,null,1]
[null,null,{"$f":"IF('Add pages'!C5=\"\",\"\",'Add pages'!C5)","v":""},null,null,null,null,null,null,null,null,1]
[null,null,{"$f":"IF('Add pages'!C6=\"\",\"\",'Add pages'!C6)","v":""},null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF('Add pages'!C7=\"\",\"\",'Add pages'!C7)","v":""},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,"Dyddiad ",{"$f":"date_formatted_W","v":"20 Rhagfyr 2024"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,{"$f":"\"Cyfrifiad Treth ar gyfer \"&tax_year","v":"Cyfrifiad Treth ar gyfer 2024-25"},null,null,{"$f":"\" (y flwyddyn a ddaeth i ben 5 Ebrill \"&Tax_year_end&\")\"","v":" (y flwyddyn a ddaeth i ben 5 Ebrill 2025)"},null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
["L1",null,"Incwm a dderbyniwyd (cyn didynnu treth)",null,null,null,null,null,null,null,null,1]
["L2",null,null,null,null,null,null,null,null,null,null,1]
["L3",null,"Tâl ar gyfer pob cyflogaeth",null,null,{"$f":"Pay_Emp","v":0},null,null,null,null,null,{"$f":"IF(AND(Pay_Emp>0,(Benefits_Emp+Exps_Emp)>0),1,0)","v":0}]
["L4",null,"plws","Buddiannau a threuliau a gafwyd",null,{"$f":"Benefits_Emp","v":0},null,null,null,null,null,{"$f":"IF(Benefits_Emp>0,1,0)","v":0}]
["L5",null,"llai","Treuliau a ganiateir",null,{"$f":"Exps_Emp","v":0},null,null,null,null,null,{"$f":"IF(Exps_Emp>0,1,0)","v":0}]
["L6",null,{"$f":"IF(Benefits_Emp+Exps_Emp=0,\"Cyfanswm ar gyfer pob cyflogaeth\", \"Cyflog o bob cyflogaeth\")","v":"Cyfanswm ar gyfer pob cyflogaeth"},null,null,null,{"$f":"income_E","v":0},null,null,null,null,{"$f":"IF(AND(Benefits_Emp+Exps_Emp=0,income_E>0),1,0)","v":0}]
["or",null,"Cyfanswm o bob cyflogaeth",null,null,null,{"$f":"income_E","v":0},null,null,null,null,{"$f":"IF(AND(Benefits_Emp+Exps_Emp>0,income_E>0),1,0)","v":0}]
["L7",null,"Cynlluniau Cyfranddaliadau",null,null,null,{"$f":"income_Shares","v":0},null,null,null,null,{"$f":"IF(income_Shares>0,1,0)","v":0}]
["L8",null,"Elw o hunangyflogaeth",null,null,null,{"$f":"income_D","v":0},null,null,null,null,{"$f":"IF(income_D>0,1,0)","v":0}]
["L9",null,"Elw o bartneriaethau",null,null,null,{"$f":"income_D_PTR","v":0},null,null,null,null,{"$f":"IF(income_D_PTR>0,1,0)","v":0}]
["L9a",null,"Llog o bartneriaethau",null,null,null,{"$f":"income_S_PTR","v":0},null,null,null,null,{"$f":"IF(income_S_PTR>0,1,0)","v":0}]
["L9b",null,"Difidendau o bartneriaethau",null,null,null,{"$f":"income_DV_PTR","v":0},null,null,null,null,{"$f":"IF(income_DV_PTR>0,1,0)","v":0}]
["L10",null,"Elw o dir ac eiddo yn y DU",null,null,null,{"$f":"income_IFP","v":0},null,null,null,null,{"$f":"IF(income_IFP>0,1,0)","v":0}]
["L11",null,"Incwm o dramor",null,null,null,{"$f":"income_Foreign","v":0},null,null,null,null,{"$f":"IF(income_Foreign>0,1,0)","v":0}]
["L11A",null,"Difidendau gan gwmnïau dramor",null,null,null,{"$f":"foreign_dividends","v":0},null,null,null,null,{"$f":"IF(foreign_dividends>0,1,0)","v":0}]
["L11B",null,"Cynilion tramor",null,null,null,{"$f":"foreign_savings","v":0},null,null,null,null,{"$f":"IF(foreign_savings>0,1,0)","v":0}]
["L11C",null,"Enillion tramor ar bolisïau yswiriant bywyd gyda’r dreth yn cael ei thrin fel petai wedi ei thalu",null,null,null,{"$f":"Foreign_CEG_dedn","v":0},null,null,null,null,{"$f":"IF(Foreign_CEG_dedn>0,1,0)","v":0}]
["L12",null,"Ymddiriedolaethau ac Ystadau",null,null,null,{"$f":"income_Trust","v":0},null,null,null,null,{"$f":"IF(income_Trust>0,1,0)","v":0}]
["L13",null,"Llog o fanciau, cymdeithasau adeiladu a gwarantau etc yn y DU",null,null,null,{"$f":"income_Case3","v":0},null,null,null,null,{"$f":"IF(income_Case3>0,1,0)","v":0}]
["L14",null,"Difidendau o gwmnïau yn y DU",null,null,null,{"$f":"income_F","v":0},null,null,null,null,{"$f":"IF(income_F>0,1,0)","v":0}]
["L15",null,"Pensiynau'r DU a budd-daliadau'r Wladwriaeth",null,null,null,{"$f":"income_Pensions","v":0},null,null,null,null,{"$f":"IF(income_Pensions>0,1,0)","v":0}]
["L16",null,"Enillion ar bolisïau yswiriant bywyd etc",null,null,null,{"$f":"income_CEG","v":0},null,null,null,null,{"$f":"IF(income_CEG>0,1,0)","v":0}]
["L16a",null,"Enillion ar bolisïau yswiriant bywyd ac ati,  gyda’r dreth yn cael ei thrin fel petai wedi ei thalu",null,null,null,{"$f":"income_CEG_dedn","v":0},null,null,null,null,{"$f":"IF(income_CEG_dedn>0,1,0)","v":0}]
["L17",null,"Incwm arall",null,null,null,{"$f":"income_Other","v":0},null,null,null,null,{"$f":"IF(income_Other>0,1,0)","v":0}]
["L17a",null,"Taliadau diswyddo, cyfandaliadau, iawndaliadau, ayb",null,null,null,{"$f":"income_termination","v":0},null,null,null,null,{"$f":"IF(income_termination>0,1,0)","v":0}]
["L18",null,"'Cyfanswm yr incwm a gafwyd''",null,null,null,null,{"$f":"income_Total","v":0},null,null,null,1]
["L19",null,null,null,null,null,null,null,null,null,null,1]
["L20",null,"llai",null,null,null,null,null,null,null,null,{"$f":"IF(Allce_PA=Allce_dedn_total,0,1)","v":0}]
["L21",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Allce_PA=Allce_dedn_total,0,1)","v":0}]
["L22",null,"Taliadau i gytundeb Blwydd-dal Ymddeol ac ati",null,null,null,{"$f":"dedn_RAR","v":0},null,null,null,null,{"$f":"IF(dedn_RAR>0,1,0)","v":0}]
["L23",null,"Treth dramor ar Ystadau (Rhyddhad Credyd Treth heb ei hawlio)",null,null,null,{"$f":"dedn_Trust","v":0},null,null,null,null,{"$f":"IF(dedn_Trust>0,1,0)","v":0}]
["L25",null,"Rhyddhad treth incwm",null,null,null,{"$f":"ded_Loss","v":0},null,null,null,null,{"$f":"IF(AND(ded_Loss>0,ded_Loss=ded_loss_restricted),1,0)","v":0}]
["or",null,{"$f":"\"Rhyddhad treth incwm \"&DOLLAR(ded_Loss,0)&\" wedi ei leihau i'r uchaf a ganiateir \"","v":"Rhyddhad treth incwm £0 wedi ei leihau i'r uchaf a ganiateir "},null,null,null,{"$f":"ded_loss_restricted","v":0},null,null,null,null,{"$f":"IF(AND(ded_Loss>0,ded_Loss>ded_loss_restricted),1,0)","v":0}]
["L26",null,"Blwydd-daliadau",null,null,null,{"$f":"dedn_Annuity","v":0},null,null,null,null,{"$f":"IF(dedn_Annuity>0,1,0)","v":0}]
["L27",null,"Rhodd o fuddsoddiadau ac eiddo i elusen",null,null,null,{"$f":"dedn_Gift","v":0},null,null,null,null,{"$f":"IF(dedn_Gift>0,1,0)","v":0}]
["L29",null,"Lwfans Personol",null,null,null,{"$f":"Allce_PA","v":12570},null,null,null,null,{"$f":"IF(AND(Allce_PA<>Allce_dedn_total,Allce_PA>0,Allce_PA=P_A),1,0)","v":0}]
["or",null,"wfans Personol wedi ei ostwng",null,null,null,{"$f":"Allce_PA","v":12570},null,null,null,null,{"$f":"IF(AND(Allce_PA<>Allce_dedn_total,Allce_PA>0,Allce_PA<>P_A),1,0)","v":0}]
["or",null,"llai",{"$f":"C46","v":"Lwfans Personol"},null,null,null,{"$f":"Allce_PA","v":12570},null,null,null,{"$f":"IF(AND(Allce_PA=Allce_dedn_total,Allce_PA>0),1,0)","v":1}]
["or",null,"llai",{"$f":"C47","v":"wfans Personol wedi ei ostwng"},null,null,null,{"$f":"Allce_PA","v":12570},null,null,null,{"$f":"IF(AND(Allce_PA=Allce_dedn_total,Allce_PA>0,Allce_PA<P_A),1,0)","v":0}]
["L30",null,"llai","trosglwyddiad Lwfans Priodasol",null,null,{"$f":"AllceOut_TPA","v":0},null,null,null,null,{"$f":"IF(AllceOut_TPA>0,IF(AND(Allce_PA<>Allce_dedn_total,Allce_PA>0),1,0),0)","v":0}]
["or",null,"llai","trosglwyddiad Lwfans Priodasol",null,null,null,{"$f":"AllceOut_TPA","v":0},null,null,null,{"$f":"IF(AllceOut_TPA>0,IF(AND(Allce_PA=Allce_dedn_total,Allce_PA>0),1,0),0)","v":0}]
["L31",null,"Lwfans Person Dall",null,null,null,{"$f":"Allce_BPA","v":0},null,null,null,null,{"$f":"IF(Allce_BPA>0,1,0)","v":0}]
["L32",null,"Lwfans Person Dall sydd dros ben oddi wrth briod",null,null,null,{"$f":"Allce_BPA_Spare","v":0},null,null,null,null,{"$f":"IF(Allce_BPA_Spare>0,1,0)","v":0}]
["L34",null,"Cyfanswm",null,null,null,null,{"$f":"Allce_dedn_total","v":12570},null,null,null,{"$f":"IF(Allce_PA=Allce_dedn_total,0,1)","v":0}]
["L35",null,null,null,null,null,null,null,null,null,null,1]
["L36",null,"Cyfanswm yr incwm sy'n drethadwy",null,null,null,null,{"$f":"taxable_income","v":0},null,null,null,{"$f":"IF(taxable_income>0,1,0)","v":0}]
["or",null,"Cyfanswm yr incwm",null,null,null,null,{"$f":"taxable_income","v":0},null,null,null,{"$f":"IF(taxable_income<=0,1,0)","v":1}]
["L37",null,null,null,null,null,null,null,null,null,null,1]
["L38",null,"Sut rydw' i wedi cyfrifo eich treth incwm",null,null,null,null,null,null,null,null,1]
["L39",null,{"$f":"\"Mae'ch terfyn cyfradd sylfaenol wedi ei gynyddu gan \"&DOLLAR(ppr_extender,0)&\" a \"&DOLLAR(gift_extender,0)&\" i \"&DOLLAR(extended_BR,0)","v":"Mae'ch terfyn cyfradd sylfaenol wedi ei gynyddu gan £0 a £0 i £37,700"},null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=1,ppr_extender>0,gift_extender>0),1,IF(AND('Status (c3a)'!E21=3,ppr_extender>0,gift_extender>0),1,0))","v":0}]
[null,null,"ar gyfer taliadau pensiwn a thaliadau Rhodd Cymorth. Mae hyn yn gostwng swm yr incwm y codir treth arno ar y cyfraddau treth uwch.",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=1,ppr_extender>0,gift_extender>0),1,IF(AND('Status (c3a)'!E21=3,ppr_extender>0,gift_extender>0),1,0))","v":0}]
["or",null,{"$f":"\"Mae'ch terfyn cyfradd sylfaenol wedi ei gynyddu gan \"&DOLLAR(ppr_extender,0)&\" i \"&DOLLAR(extended_BR,0)&\" ar gyfer taliadau pensiwn ayb.\"","v":"Mae'ch terfyn cyfradd sylfaenol wedi ei gynyddu gan £0 i £37,700 ar gyfer taliadau pensiwn ayb."},null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=1,ppr_extender>0,gift_extender=0),1,IF(AND('Status (c3a)'!E21=3,ppr_extender>0,gift_extender=0),1,0))","v":0}]
[null,null,"Mae hyn yn lleihau'r incwm sy'n daladwy ar y graddfeydd uwch o dreth.",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=1,ppr_extender>0,gift_extender=0),1,IF(AND('Status (c3a)'!E21=3,ppr_extender>0,gift_extender=0),1,0))","v":0}]
["or",null,{"$f":"\"Mae'ch terfyn cyfradd sylfaenol wedi ei gynyddu gan \"&DOLLAR(gift_extender,0)&\" i \"&DOLLAR(extended_BR,0)&\" ar gyfer taliadau rhodd cymorth ayb.\"","v":"Mae'ch terfyn cyfradd sylfaenol wedi ei gynyddu gan £0 i £37,700 ar gyfer taliadau rhodd cymorth ayb."},null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=1,ppr_extender=0,gift_extender>0),1,IF(AND('Status (c3a)'!E21=3,ppr_extender=0,gift_extender>0),1,0))","v":0}]
[null,null,"Mae hyn yn lleihau'r incwm sy'n daladwy ar y graddfeydd uwch o dreth.",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=1,ppr_extender=0,gift_extender>0),1,IF(AND('Status (c3a)'!E21=3,ppr_extender=0,gift_extender>0),1,0))","v":0}]
["L39s",null,{"$f":"\"Mae’ch taliadau pensiwn o \"&DOLLAR(ppr_extender,0)&\" a’ch cyfraniadau Rhodd Cymorth o \"&DOLLAR(gift_extender,0)&\" wedi cynyddu’ch terfynau cyfradd sylfaenol.\"","v":"Mae’ch taliadau pensiwn o £0 a’ch cyfraniadau Rhodd Cymorth o £0 wedi cynyddu’ch terfynau cyfradd sylfaenol."},null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,ppr_extender>0,gift_extender>0),1,0)","v":0}]
[null,null,"ar gyfer taliadau pensiwn a thaliadau Rhodd Cymorth. Mae hyn yn gostwng swm yr incwm y codir treth arno ar y cyfraddau treth uwch.",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,ppr_extender>0,gift_extender>0),1,0)","v":0}]
["or",null,{"$f":"\"Mae’ch taliadau pensiwn o \"&DOLLAR(ppr_extender,0)&\" wedi cynyddu’ch terfynau cyfradd sylfaenol.\"","v":"Mae’ch taliadau pensiwn o £0 wedi cynyddu’ch terfynau cyfradd sylfaenol."},null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,ppr_extender>0,gift_extender=0),1,0)","v":0}]
[null,null,"Mae hyn yn sicrhau eich bod yn cael rhyddhad ychwanegol ar eich cyfraniadau ar eich cyfradd dreth ffiniol uchaf.",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,ppr_extender>0,gift_extender=0),1,0)","v":0}]
["or",null,{"$f":"\"Mae'ch terfyn cyfradd sylfaenol wedi ei gynyddu gan \"&DOLLAR(gift_extender,0)&\" i \"&DOLLAR(extended_BR,0)&\" ar gyfer taliadau rhodd cymorth ayb.\"","v":"Mae'ch terfyn cyfradd sylfaenol wedi ei gynyddu gan £0 i £37,700 ar gyfer taliadau rhodd cymorth ayb."},null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,ppr_extender=0,gift_extender>0),1,0)","v":0}]
[null,null,"Mae hyn yn sicrhau eich bod yn cael rhyddhad ychwanegol ar eich cyfraniadau ar eich cyfradd dreth ffiniol uchaf.",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,ppr_extender=0,gift_extender>0),1,0)","v":0}]
["L41",null,null,null,null,null,null,null,null,null,null,1]
["L42","Cyflog, pensiynau, elw etc. (cyfradd y DU ar gyfer Cymru, Lloegr a Gogledd Iwerddon)",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(box_NRD1= FALSE,Residency_Status_in_UK=1,(taxable_pay_SSR+taxable_pay_BR+taxable_pay_SIR+taxable_pay_HR+taxable_pay_AHR)>0),1,0)","v":0}]
["or",null,"Cyflog, pensiynau, elw etc. (cyfradd yr Alban o dreth incwm)",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_pay_SSR+taxable_pay_BR+taxable_pay_SIR+taxable_pay_HR+taxable_pay_AHR)>0),1,0)","v":0}]
["or",null,null,null,"Cyflog, pensiynau, elw ac ati (cyfradd treth incwm Cymru)",null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=3,(taxable_pay_SSR+taxable_pay_BR+taxable_pay_SIR+taxable_pay_HR+taxable_pay_AHR)>0),1,0)","v":0}]
["or",null,"Cyflog, pensiynau, elw etc.",null,null,null,null,null,null,null,null,{"$f":"IF(AND(box_NRD1,(taxable_pay_SSR+taxable_pay_BR+taxable_pay_SIR+taxable_pay_HR+taxable_pay_AHR)>0),1,0)","v":0}]
["L42a",null,null,null,null,"Cyfradd cychwyn",null,{"$f":"taxable_pay_SSR","v":0},{"$f":"\"x \"&SSR_rate*100&\"% =\"","v":"x 19% ="},{"$f":"tax_on_pay_SSR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_pay_SSR+taxable_pay_BR+taxable_pay_SIR+taxable_pay_HR+taxable_pay_AHR)>0),1,0)","v":0}]
["L43",null,null,null,null,"Cyfradd sylfaenol",null,{"$f":"taxable_pay_BR","v":0},{"$f":"\"x \"&BR_rate*100&\"% =\"","v":"x 20% ="},{"$f":"tax_on_pay_BR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=1,(taxable_pay_BR+taxable_pay_HR+taxable_pay_AHR)>0),1,0)","v":0}]
["or",null,null,null,null,"Cyfradd sylfaenol",null,{"$f":"taxable_pay_BR","v":0},{"$f":"\"x \"&SBR_rate*100&\"% =\"","v":"x 20% ="},{"$f":"tax_on_pay_BR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_pay_BR+taxable_pay_HR+taxable_pay_AHR)>0),1,0)","v":0}]
["or",null,null,null,null,"Cyfradd sylfaenol",null,{"$f":"taxable_pay_BR","v":0},{"$f":"\"x \"&WBR_rate*100&\"% =\"","v":"x 20% ="},{"$f":"tax_on_pay_BR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=3,(taxable_pay_BR+taxable_pay_HR+taxable_pay_AHR)>0),1,0)","v":0}]
["L43a",null,null,null,null,"Cyfradd ganolradd",null,{"$f":"taxable_pay_SIR","v":0},"x 21% =",{"$f":"tax_on_pay_SIR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_pay_SIR+taxable_pay_HR+taxable_pay_AHR)>0),1,0)","v":0}]
["L44",null,null,null,null,"Cyfradd uwch",null,{"$f":"taxable_pay_HR","v":0},{"$f":"\"x \"&HR_rate*100&\"% =\"","v":"x 40% ="},{"$f":"tax_on_pay_HR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=1,taxable_pay_HR+taxable_pay_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Cyfradd uwch",null,{"$f":"taxable_pay_HR","v":0},{"$f":"\"x \"&SHR_rate*100&\"% =\"","v":"x 42% ="},{"$f":"tax_on_pay_HR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,taxable_pay_HR+taxable_pay_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Cyfradd uwch",null,{"$f":"taxable_pay_HR","v":0},{"$f":"\"x \"&WHR_rate*100&\"% =\"","v":"x 40% ="},{"$f":"tax_on_pay_HR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=3,taxable_pay_HR+taxable_pay_AHR>0),1,0)","v":0}]
["L44aa",null,null,null,null,null,null,{"$f":"taxable_pay_SAR","v":0},{"$f":"\"x \"&SAR_rate*100&\"% =\"","v":"x 45% ="},{"$f":"tax_on_pay_SAR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,taxable_pay_SAR>0),1,0)","v":0}]
["L44A",null,null,null,null,"Cyfradd Ychwanegol",null,{"$f":"taxable_pay_AHR","v":0},{"$f":"\"x \"&AHR_rate*100&\"% =\"","v":"x 45% ="},{"$f":"tax_on_pay_AHR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=1,taxable_pay_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Cyfradd uchaf",null,{"$f":"taxable_pay_AHR","v":0},{"$f":"\"x \"&SAHR_rate*100&\"% =\"","v":"x 48% ="},{"$f":"tax_on_pay_AHR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,taxable_pay_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Cyfradd Ychwanegol",null,{"$f":"taxable_pay_AHR","v":0},{"$f":"\"x \"&WAHR_rate*100&\"% =\"","v":"x 45% ="},{"$f":"tax_on_pay_AHR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=3,taxable_pay_AHR>0),1,0)","v":0}]
["L45",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND((taxable_pay_BR+taxable_pay_HR+taxable_pay_AHR)>0,OR(income_Savings_taxfree_BR+Income_Savings_taxfree_HR+taxable_int_SR+taxable_int_BR+taxable_int_HR+taxable_int_AHR>0,divs_taxfree_BR+taxable_divs_BR+divs_taxfree_HR+taxable_divs_HR+taxable_divs_AHR+divs_taxfree_AHR>0,taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_AHR>0,income_CEG_taxfree_BR+taxable_CEG_SR+taxable_CEG_BR+income_CEG_taxfree_BR+taxable_CEG_HR+income_CEG_taxfree_HR+taxable_CEG_AHR>0)),1,0)","v":0}]
["L46",null,null,"Llog o gynilion o fanciau neu gymdeithasau adeiladu, gwarantau etc.",null,null,null,null,null,null,null,{"$f":"IF(income_Savings_taxfree_BR+Income_Savings_taxfree_HR+taxable_int_SR+taxable_int_BR+taxable_int_HR+taxable_int_AHR>0,1,0)","v":0}]
["L46a",null,null,null,null,"Cyfradd gychwynnol",null,{"$f":"taxable_int_SR","v":0},"x 0% =",{"$f":"tax_on_int_SR","v":0},null,{"$f":"IF(AND(taxable_income>0,taxable_int_SR+taxable_int_BR+taxable_int_HR+taxable_int_AHR>0),1,0)","v":0}]
["L46b",null,null,null,null,"Cyfradd sylfaenol ar y gyfradd sero ",null,{"$f":"income_Savings_taxfree_BR","v":0},"x 0% =",0,null,{"$f":"IF(income_Savings_taxfree_BR>0,1,0)","v":0}]
["L47",null,null,null,null,"Cyfradd sylfaenol",null,{"$f":"taxable_int_BR","v":0},"x 20% =",{"$f":"tax_on_int_BR","v":0},null,{"$f":"IF(taxable_int_BR+taxable_int_HR+taxable_int_AHR>0,1,0)","v":0}]
["L47a",null,null,null,null,"Cyfradd uwch ar y gyfradd sero ",null,{"$f":"Income_Savings_taxfree_HR","v":0},"x 0% =",0,null,{"$f":"IF(Income_Savings_taxfree_HR>0,1,0)","v":0}]
["L48",null,null,null,null,"Cyfradd uwch",null,{"$f":"taxable_int_HR","v":0},"x 40% =",{"$f":"tax_on_int_HR","v":0},null,{"$f":"IF((taxable_int_HR+taxable_int_AHR)>0,1,0)","v":0}]
["L48A",null,null,null,null,"Cyfradd Ychwanegol",null,{"$f":"taxable_int_AHR","v":0},"x 45% =",{"$f":"tax_on_int_AHR","v":0},null,{"$f":"IF(taxable_int_AHR>0,1,0)","v":0}]
["L49",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(income_Savings_taxfree_BR+taxable_int_SR+taxable_int_BR+income_Savings_taxfree_BR+taxable_int_HR+Income_Savings_taxfree_HR+taxable_int_AHR>0,divs_taxfree_BR+taxable_divs_BR+taxable_divs_HR+divs_taxfree_HR+taxable_divs_AHR+divs_taxfree_AHR>0),1,0)","v":0}]
["L50",null,null,null,"Difidendau o gwmnïau ac ati",null,null,null,null,null,null,{"$f":"IF(OR(taxable_divs_BR+taxable_divs_HR+taxable_divs_AHR>0,divs_taxfree_BR>0),1,0)","v":0}]
["L50a",null,null,null,null,"Cyfradd sylfaenol ar y gyfradd sero ",null,{"$f":"divs_taxfree_BR","v":0},"x 0% =",0,null,{"$f":"IF(divs_taxfree_BR>0,1,0)","v":0}]
["L50b",null,null,null,null,"Cyfradd sylfaenol",null,{"$f":"taxable_divs_BR","v":0},{"$f":"\"x \"&DivBR_rate*100&\"% =\"","v":"x 8.75% ="},{"$f":"tax_on_divs_BR","v":0},null,{"$f":"IF((taxable_divs_BR+taxable_divs_HR+taxable_divs_AHR)>0,1,0)","v":0}]
["L50c",null,null,null,null,"Cyfradd uwch ar y gyfradd sero ",null,{"$f":"divs_taxfree_HR","v":0},"x 0% =",0,null,{"$f":"IF(divs_taxfree_HR>0,1,0)","v":0}]
["L51",null,null,null,null,"Cyfradd uwch",null,{"$f":"taxable_divs_HR","v":0},{"$f":"\"x \"&DivHR_rate*100&\"% =\"","v":"x 33.75% ="},{"$f":"tax_on_divs_HR","v":0},null,{"$f":"IF((taxable_divs_HR+taxable_divs_AHR)>0,1,0)","v":0}]
["L51a",null,null,null,null,"Cyfradd Ychwanegol ar y gyfradd sero",null,{"$f":"divs_taxfree_AHR","v":0},"x 0% =",0,null,{"$f":"IF(divs_taxfree_AHR>0,1,0)","v":0}]
["L52",null,null,null,null,"Cyfradd Ychwanegol",null,{"$f":"taxable_divs_AHR","v":0},{"$f":"\"x \"&DivAR_rate*100&\"% =\"","v":"x 39.35% ="},{"$f":"tax_on_divs_AHR","v":0},null,{"$f":"IF(taxable_divs_AHR>0,1,0)","v":0}]
["L51c",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(divs_taxfree_BR+taxable_divs_BR+taxable_divs_HR+divs_taxfree_HR+taxable_divs_AHR+divs_taxfree_AHR>0,taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_AHR>0),1,0)","v":0}]
["L52",null,"Diswyddo, cyfandaliadau, iawndal ac ati (cyfradd y DU ar gyfer Lloegr a Gogledd Iwerddon)",null,null,null,null,null,null,null,null,{"$f":"IF(AND(box_NRD1= FALSE,Residency_Status_in_UK=1,(taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["or",null,"Diswyddo, cyfandaliadau, iawndal ac ati  (cyfradd yr Alban o Dreth Incwm)",null,null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["or",null,null,"Diswyddo, cyfandaliadau, iawndal ac ati  (cyfradd Treth Incwm Cymru)",null,null,null,null,null,null,null,{"$f":"IF(AND('Status (c3a)'!E21=3,(taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["or",null,"Diswyddo, cyfandaliadau, iawndal ac ati",null,null,null,null,null,null,null,null,{"$f":"IF(AND(box_NRD1,(taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["L52a",null,null,null,null,"Cyfradd cychwyn",null,{"$f":"taxable_redundancy_SSR","v":0},{"$f":"\"x \"&SSR_rate*100&\"% =\"","v":"x 19% ="},{"$f":"tax_on_redundancy_SSR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["L52b",null,null,null,null,"Cyfradd sylfaenol",null,{"$f":"taxable_redundancy_BR","v":0},{"$f":"\"x \"&BR_rate*100&\"% =\"","v":"x 20% ="},{"$f":"tax_on_redundancy_BR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=1,(taxable_redundancy_BR+taxable_redundancy_HR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["or",null,null,null,null,"Cyfradd sylfaenol",null,{"$f":"taxable_redundancy_BR","v":0},{"$f":"\"x \"&SBR_rate*100&\"% =\"","v":"x 20% ="},{"$f":"tax_on_redundancy_BR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_redundancy_BR+taxable_redundancy_HR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["or",null,null,null,null,"Cyfradd sylfaenol",null,{"$f":"taxable_redundancy_BR","v":0},{"$f":"\"x \"&WBR_rate*100&\"% =\"","v":"x 20% ="},{"$f":"tax_on_redundancy_BR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=3,(taxable_redundancy_BR+taxable_redundancy_HR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["L52c",null,null,null,null,"Cyfradd ganolradd",null,{"$f":"taxable_redundancy_SIR","v":0},"x 21% =",{"$f":"tax_on_redundancy_SIR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,(taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_AHR)>0),1,0)","v":0}]
["L52d",null,null,null,null,"Cyfradd uwch",null,{"$f":"taxable_redundancy_HR","v":0},{"$f":"\"x \"&HR_rate*100&\"% =\"","v":"x 40% ="},{"$f":"tax_on_redundancy_HR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=1,taxable_redundancy_HR+taxable_redundancy_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Cyfradd uwch",null,{"$f":"taxable_redundancy_HR","v":0},{"$f":"\"x \"&SHR_rate*100&\"% =\"","v":"x 42% ="},{"$f":"tax_on_redundancy_HR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,taxable_redundancy_HR+taxable_redundancy_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Cyfradd uwch",null,{"$f":"taxable_redundancy_HR","v":0},{"$f":"\"x \"&WHR_rate*100&\"% =\"","v":"x 40% ="},{"$f":"tax_on_redundancy_HR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=3,taxable_redundancy_HR+taxable_redundancy_AHR>0),1,0)","v":0}]
["L52dd",null,null,null,null,"Cyfradd Uwch Bellach",null,{"$f":"taxable_redundancy_SAR","v":0},{"$f":"\"x \"&SAR_rate*100&\"% =\"","v":"x 45% ="},{"$f":"tax_on_redundancy_SAR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,taxable_redundancy_SAR>0),1,0)","v":0}]
["L52e",null,null,null,null,"Cyfradd Ychwanegol",null,{"$f":"taxable_redundancy_AHR","v":0},{"$f":"\"x \"&AHR_rate*100&\"% =\"","v":"x 45% ="},{"$f":"tax_on_redundancy_AHR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=1,taxable_redundancy_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Cyfradd uchaf",null,{"$f":"taxable_redundancy_AHR","v":0},{"$f":"\"x \"&SAHR_rate*100&\"% =\"","v":"x 48% ="},{"$f":"tax_on_redundancy_AHR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=2,taxable_redundancy_AHR>0),1,0)","v":0}]
["or",null,null,null,null,"Cyfradd Ychwanegol",null,{"$f":"taxable_redundancy_AHR","v":0},{"$f":"\"x \"&WAHR_rate*100&\"% =\"","v":"x 45% ="},{"$f":"tax_on_redundancy_AHR","v":0},null,{"$f":"IF(AND('Status (c3a)'!E21=3,taxable_redundancy_AHR>0),1,0)","v":0}]
["L53",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(taxable_redundancy_SSR+taxable_redundancy_BR+taxable_redundancy_SIR+taxable_redundancy_HR+taxable_redundancy_AHR>0,income_CEG_taxfree_BR+taxable_CEG_SR+taxable_CEG_BR+income_CEG_taxfree_BR+taxable_CEG_HR+income_CEG_taxfree_HR+taxable_CEG_AHR>0),1,0)","v":0}]
["L53a",null,"Enillion ar bolisïau yswiriant bywyd ac ati,  gyda’r dreth yn cael ei thrin fel petai wedi ei thalu",null,null,null,null,null,null,null,null,{"$f":"IF(AND(income_CEG_taxfree_BR+income_CEG_taxfree_HR+taxable_CEG_SR+taxable_CEG_BR+taxable_CEG_HR+taxable_CEG_AHR>0),1,0)","v":0}]
["L53b",null,null,null,null,"Cyfradd gychwynnol",null,{"$f":"taxable_CEG_SR","v":0},"x 0% =",{"$f":"tax_on_CEG_SR","v":0},null,{"$f":"IF(OR(income_CEG_taxfree_BR>0,taxable_CEG_SR+taxable_CEG_BR+taxable_CEG_HR+taxable_CEG_AHR>0),1,0)","v":0}]
["L53c",null,null,null,null,"Cyfradd sylfaenol ar y gyfradd sero ",null,{"$f":"income_CEG_taxfree_BR","v":0},"x 0% =",0,null,{"$f":"IF(income_CEG_taxfree_BR>0,1,0)","v":0}]
["L53d",null,null,null,null,"Cyfradd sylfaenol",null,{"$f":"taxable_CEG_BR","v":0},"x 20% =",{"$f":"tax_on_CEG_BR","v":0},null,{"$f":"IF(taxable_CEG_BR+taxable_CEG_HR+taxable_CEG_AHR>0,1,0)","v":0}]
["L53e",null,null,null,null,"Cyfradd uwch ar y gyfradd sero ",null,{"$f":"income_CEG_taxfree_HR","v":0},"x 0% =",0,null,{"$f":"IF(income_CEG_taxfree_HR>0,1,0)","v":0}]
["L53f",null,null,null,null,"Cyfradd uwch",null,{"$f":"taxable_CEG_HR","v":0},"x 40% =",{"$f":"tax_on_CEG_HR","v":0},null,{"$f":"IF(taxable_CEG_HR+taxable_CEG_AHR>0,1,0)","v":0}]
["L53g",null,null,null,null,"Cyfradd Ychwanegol",null,{"$f":"taxable_CEG_AHR","v":0},"x 45% =",{"$f":"tax_on_CEG_AHR","v":0},null,{"$f":"IF(taxable_CEG_AHR>0,1,0)","v":0}]
["L54",null,"Cyfanswm yr incwm y codwyd treth arno ",null,null,null,null,{"$f":"taxable_income","v":0},null,null,null,1]
["L55",null,null,null,null,null,null,null,null,null,null,1]
["L55a",null,"Treth Incwm sy’n ddyledus ar ôl lwfansau a rhyddhad",null,null,null,null,null,null,{"$f":"pre_TP_tax_charged","v":0},null,{"$f":"IF(AND(transition_profit>0,tax_charged=Total_tax_NIC_due),1,0)","v":0}]
["or",null,"Treth Incwm sydd wedi ei chodi ar ôl lwfansau a rhyddhad",null,null,null,null,null,null,{"$f":"pre_TP_tax_charged","v":0},null,{"$f":"IF(AND(transition_profit>0,tax_charged<>Total_tax_NIC_due),1,0)","v":0}]
["L55b",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(transition_profit>0,1,0)","v":0}]
["L55c",null,"plws",{"$f":"\"Treth sy’n ddyledus ar elw trosiannol o \"&DOLLAR(transition_profit,0)&\"\"","v":"Treth sy’n ddyledus ar elw trosiannol o £0"},null,null,null,null,null,{"$f":"tax_on_transition_profit","v":0},null,{"$f":"IF(transition_profit>0,1,0)","v":0}]
["L55d",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(transition_profit>0,1,0)","v":0}]
["L56",null,"Treth Incwm sy’n ddyledus ar ôl lwfansau a rhyddhad",null,null,null,null,null,null,{"$f":"tax_charged","v":0},null,{"$f":"IF(tax_charged=Total_tax_NIC_due,1,0)","v":1}]
["or",null,"Treth Incwm sydd wedi ei chodi ar ôl lwfansau a rhyddhad",null,null,null,null,null,null,{"$f":"tax_charged","v":0},null,{"$f":"IF(tax_charged<>Total_tax_NIC_due,1,0)","v":0}]
["L57",null,null,null,null,null,null,null,null,null,null,1]
["L57A",null,"llai","Rhyddhad Diffyg",null,null,null,null,null,{"$f":"deficiency_relief","v":0},null,{"$f":"IF(deficiency_relief>0,1,0)","v":0}]
["L58",null,"llai","Rhyddhad Haenen Uchaf",null,null,null,null,null,{"$f":"TSR","v":0},null,{"$f":"IF(TSR>0,1,0)","v":0}]
["L59",null,"llai","Rhyddhad Ymddiriedolaeth Cyfalaf Mentro",null,null,null,null,null,{"$f":"VCT","v":0},null,{"$f":"IF(VCT>0,1,0)","v":0}]
["L60",null,"llai","Rhyddhad Cynllun Buddsoddiad Menter",null,null,null,null,null,{"$f":"EIS","v":0},null,{"$f":"IF(EIS>0,1,0)","v":0}]
["L60A",null,"llai","Rhyddhad Cynllun Buddsoddiad Menter Seed ",null,null,null,null,null,{"$f":"SEIS_Relief","v":0},null,{"$f":"IF(SEIS_Relief>0,1,0)","v":0}]
["L61",null,"llai","Rhyddhad Treth am Fuddsoddiad Cymunedol",null,null,null,null,null,{"$f":"CITR","v":0},null,{"$f":"IF(CITR>0,1,0)","v":0}]
["L63",null,"llai","Cynhaliaeth ac alimoni a dalwyd ",null,null,null,null,null,{"$f":"Alimony","v":0},null,{"$f":"IF(Alimony>0,1,0)","v":0}]
["L64",null,"llai","Lwfans Pâr Priod",null,null,null,{"$f":"MCA_amount","v":0},"x 10% =",{"$f":"MCA_relief","v":0},null,{"$f":"IF(MCA_amount>0,1,0)","v":0}]
["L65",null,"llai","Lwfans Pâr Priod sydd dros ben oddi wrth briod",null,null,null,{"$f":"spare_MCA_amount","v":0},"x 10% =",{"$f":"spare_MCA_relief","v":0},null,{"$f":"IF(spare_MCA_amount>0,1,0)","v":0}]
["L66",null,"llai"," trosglwyddiad Lwfans Priodasol",null,null,null,{"$f":"AllceIn_TPA","v":0},"x 20% =",{"$f":"AllceIn_TPA_relief","v":0},null,{"$f":"IF(AllceIn_TPA_relief>0,1,0)","v":0}]
["L67",null,"llai","Rhyddhad am gostau ariannol preswyl",null,null,null,{"$f":"Llir_amount","v":0},"x 20% =",{"$f":"Llir_relief","v":0},null,{"$f":"IF(AND(Llir_amount>0,Llir_amount=Llir_amount_restricted),1,0)","v":0}]
["or",null,"llai",{"$f":"\"Rhyddhad am gostau ariannol \"&DOLLAR(Llir_amount,0)&\" wedi’i ostwng i’r uchafswm a ganiateir \"","v":"Rhyddhad am gostau ariannol £0 wedi’i ostwng i’r uchafswm a ganiateir "},null,null,null,{"$f":"Llir_amount_restricted","v":0},"x 20% =",{"$f":"Llir_relief","v":0},null,{"$f":"IF(AND(Llir_amount>0,Llir_amount>Llir_amount_restricted),1,0)","v":0}]
["L67a",null,"llai","Rhyddhad ar gyfer llog ar fenthyciadau o fuddsoddiadau",null,null,null,{"$f":"LFI_amount","v":0},"x 20% =",{"$f":"LFI_relief","v":0},null,{"$f":"IF(LFI_relief>0,1,0)","v":0}]
["L68",null,"llai","Rhyddhad am dreth y DU a gyfrifwyd eisoes",null,null,null,null,null,{"$f":"rel_tax_acct_for","v":0},null,{"$f":"IF(rel_tax_acct_for>0,1,0)","v":0}]
["L69",null,"llai","Gostyngiad Treth ar y Gwahaniaeth ar y gyfradd sylfaenol",null,null,null,null,null,{"$f":"BRD_reduction","v":0},null,{"$f":"IF(BRD_reduction>0,1,0)","v":0}]
["L72",null,"llai","Rhyddhad Credyd Treth Dramor",null,null,null,null,null,{"$f":"FTCR","v":0},null,{"$f":"IF(AND(FTCR>0,FTCR=FTCR_restricted),1,0)","v":0}]
["or",null,"llai",{"$f":"\"Rhyddhad Credyd Tramor wedi'i ostwng \"&DOLLAR(FTCR,0)&\" i’r uchafswm a ganiateir\"","v":"Rhyddhad Credyd Tramor wedi'i ostwng £0 i’r uchafswm a ganiateir"},null,null,null,null,null,{"$f":"FTCR_restricted","v":0},null,{"$f":"IF(AND(FTCR>0,FTCR>FTCR_restricted),1,0)","v":0}]
["L73A",null,"llai","yn llai rhyddhad treth ychwanegol sy'n ddyledus ar daliadau pensiwn",null,null,null,null,null,{"$f":"pens_tax_rel_due","v":0},null,{"$f":"IF(pens_tax_rel_due>0,1,0)","v":0}]
["L74",null,"llai","Rhyddhad a hawliwyd ar ddosbarthiad cymwys",null,null,null,null,null,{"$f":"relief_on_qual_distn","v":0},null,{"$f":"IF(relief_on_qual_distn>0,1,0)","v":0}]
["L76",null,"Treth Incwm sy’n ddyledus ar ôl lwfansau a rhyddhad",null,null,null,null,null,null,{"$f":"IT_after_allces","v":0},null,{"$f":"IF(tax_charged>IT_after_allces,1,0)","v":0}]
["or",null,"Treth Incwm sy’n ddyledus ar ôl lwfansau a rhyddhad",null,null,null,null,null,null,{"$f":"IT_after_allces","v":0},null,{"$f":"IF(AND(tax_charged=IT_after_allces,deficiency_relief+TSR+VCT+EIS+SEIS_Relief+CITR+SITR+Alimony+MCA_relief+spare_MCA_relief+AllceIn_TPA_relief+Llir_amount+LFI_relief+rel_tax_acct_for+pens_tax_rel_due+FTCR+relief_on_qual_distn+BRD_reduction>0),1,0)","v":0}]
["L77",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(tax_charged>IT_after_allces,deficiency_relief+TSR+VCT+EIS+SEIS_Relief+CITR+SITR+Alimony+MCA_relief+spare_MCA_relief+AllceIn_TPA_relief+notional_CEG+notional_other+FTCR+pens_tax_rel_due+relief_on_qual_distn+BRD_reduction>tax_charged),1,0)","v":0}]
["L78",null,"Treth sy'n ddyledus ar Daliadau Rhodd Cymorth",null,null,null,null,{"$f":"Gift_aid_amount","v":0},"x 20% =",{"$f":"Gift_aid_tax_due","v":0},null,{"$f":"IF(AND(Gift_aid_tax_reduced>0,(CGTax+non_dom_charge_amount+income_tax_gift_aid)=0),1,0)","v":0}]
["or",null,"Treth sy'n ddyledus ar Daliadau Rhodd Cymorth",null,null,null,{"$f":"Gift_aid_amount","v":0},"x 20% =",{"$f":"Gift_aid_tax_due","v":0},null,null,{"$f":"IF(AND(Gift_aid_tax_reduced>0,(CGTax+non_dom_charge_amount+income_tax_gift_aid)<>0),1,0)","v":0}]
["L79",null,null,"llai","Treth Enillion Cyfalaf sy'n ddyledus",null,null,null,{"$f":"CGTax","v":0},null,null,{"$f":"IF(AND(Gift_aid_tax_reduced>0,CGTax>0),1,0)","v":0}]
["L79A",null,null,"llai","Tâl sail trosglwyddo ar gyfer y rhai nad yw eu domisil yn y DU",null,null,null,{"$f":"non_dom_charge_amount","v":0},null,null,{"$f":"IF(AND(Gift_aid_tax_reduced>0,non_dom_charge_amount>0),1,0)","v":0}]
["L79B",null,null,"llai","Treth incwm",null,null,null,{"$f":"income_tax_gift_aid","v":0},null,null,{"$f":"IF(AND(Gift_aid_tax_reduced>0,income_tax_gift_aid<>0),1,0)","v":0}]
["L80",null,"Tâl treth Rhodd Cymorth",null,null,null,null,null,null,{"$f":"Gift_aid_tax_reduced","v":0},null,{"$f":"IF(AND(Gift_aid_tax_reduced>0,(CGTax+non_dom_charge_amount+income_tax_gift_aid)<>0),1,0)","v":0}]
["L83",null,"plws",{"$f":"\"Cyfanswm y taliadau a godir ar gynilion pensiwn (\"&DOLLAR(Pension_charges_gross,2)&\" llai treth a chaiff ei thrin fel petai wedi'i thalu \"&DOLLAR(Pension_charges_tax_paid,2)&\")\"","v":"Cyfanswm y taliadau a godir ar gynilion pensiwn (£0.00 llai treth a chaiff ei thrin fel petai wedi'i thalu £0.00)"},null,null,null,null,null,{"$f":"Pension_charges","v":0},null,{"$f":"IF(Pension_charges_gross>0,1,0)","v":0}]
["L83a",null,"plws","Cyfandaliad pensiwn y Wladwriaeth",null,null,null,{"$f":"Pension_lump_sum_amount","v":0},{"$f":"\"x \"&Pension_lump_sum_rate*100&\"% =\"","v":"x 0% ="},{"$f":"Pension_lump_sum_tax","v":0},null,{"$f":"IF(Pension_lump_sum_amount>0,1,0)","v":0}]
["L83b",null,"plws","Tal incwm uchel budd-dal plant",null,null,null,null,null,{"$f":"Child_Benefit_tax_charge","v":0},null,{"$f":"IF(Child_Benefit_tax_charge>0,1,0)","v":0}]
["L83c",null,"plws","plws treth ychwanegol sy'n ddyledus ar daliadau pensiwn",null,null,null,null,null,{"$f":"pens_tax_due","v":0},null,{"$f":"IF(pens_tax_due>0,1,0)","v":0}]
["L83d",null,"plws","Tâl Treth ar y Gwahaniaeth ar y gyfradd sylfaenol",null,null,null,null,null,{"$f":"BRD_charge","v":0},null,{"$f":"IF(BRD_charge>0,1,0)","v":0}]
["L84a",null,"Rhwymedigaeth Treth Incwm",null,null,null,null,"(1)",null,{"$f":"total_tax_NIC_nonresS23","v":0},null,{"$f":"IF(box_NRD1,1,0)","v":0}]
["L84aa",null,"lncwm heb ei gynnwys yn y cyfrifiad hwn",null,null,null,{"$f":"Income_Excluded","v":0},null,null,null,null,0]
["L84ab",null,null,"Treth ar incwm a eithriwyd o'r cyfrifiad hwn",null,null,null,null,null,{"$f":"tax_on_excluded_inc","v":0},null,0]
["L84ac",null,null,"Treth y byddai modd codi tâl arni fel arall ar incwm heb ei ddiystyru",null,null,null,null,null,{"$f":"tax_on_non_excluded_income","v":0},null,0]
["L84b",null,"Terfyn ar rwymedigaeth i dreth incwm",null,null,null,null,"(2)",null,{"$f":"total_tax_NIC_nonresS811","v":0},null,0]
["L84c",null,"Rhwymedigaeth treth incwm wedi’i chyfyngu i",null,null,null,null,"Yr isaf o (1) neu (2)",null,{"$f":"total_tax_NIC_nonres","v":0},null,0]
["L84d",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(box_NRD1,Gift_aid_tax_reduced+Pension_charges+Pension_lump_sum_tax+Child_Benefit_tax_charge+pens_tax_due+BRD_charge>0),1,0)","v":0}]
["L84e",null,"llai","10% credydau treth ar ddifidendau Cwmnïau yn y DU (na ellir ad-dalu)",null,null,null,null,null,{"$f":"div_tax_credits","v":0},null,{"$f":"IF(div_tax_credits>0,1,0)","v":0}]
["L84f",null,"llai","Treth o 8.75% yn cael ei thrin fel wedi'i thalu ar ddifidendau o gwmnïau yn y DU (na ellir ei had-dalu) ",null,null,null,null,null,{"$f":"div_tax_credits_s399","v":0},null,{"$f":"IF(div_tax_credits_s399>0,1,0)","v":0}]
["L84g",null,"llai","Treth Dybiannol o enillion ar bolisïau bywyd ac ati",null,null,null,null,null,{"$f":"notional_CEG","v":0},null,{"$f":"IF(notional_CEG>0,1,0)","v":0}]
["L84h",null,"llai","Treth Dybiannol o ddifidendau stoc ac incwm arall",null,null,null,null,null,{"$f":"notional_other","v":0},null,{"$f":"IF(notional_other>1,1,0)","v":0}]
["L85",null,"Treth Incwm sy'n Ddyledus",null,null,null,null,null,null,{"$f":"IT_after_div_tax_credits","v":0},null,{"$f":"IF(AND(Gift_aid_tax_reduced+Pension_charges_gross+Pension_lump_sum_amount+Child_Benefit_tax_charge+pens_tax_due+BRD_charge+pens_tax_rel_due+notional_CEG+notional_other>0,div_tax_credits+div_tax_credits_s399=0),1,0)","v":0}]
["or",null,"Treth Incwm sy'n Ddyledus ar ôl difidendau credydau treth",null,null,null,null,null,null,{"$f":"IT_after_div_tax_credits","v":0},null,{"$f":"IF(div_tax_credits+div_tax_credits_s399>0,1,0)","v":0}]
["L86",null,null,null,null,null,null,null,null,null,null,{"$f":"IF((Pension_charges_gross+Pension_lump_sum_amount+Child_Benefit_tax_charge+pens_tax_due+BRD_charge+pens_tax_rel_due+div_tax_credits+div_tax_credits_s399)>0,1,0)","v":0}]
["L87",null,"plws","Cyfraniadau Yswiriant Gwladol Dosbarth 4",null,null,{"$f":"NIC_amount","v":0},{"$f":"\"x \"&NIC_rate*100&\"% =\"","v":"x 6% ="},{"$f":"NIC_charge","v":0},null,null,{"$f":"IF(NIC_total>0,IF(NIC1_amount<=0,IF(AND(NIC_charge>0,NIC_sup_charge=0),1,0),0),0)","v":0}]
["or",null,"plws","Cyfraniadau Yswiriant Gwladol Dosbarth 4",null,null,null,null,null,null,null,{"$f":"IF(NIC_total>0,IF(NIC1_amount<=0,IF(AND(NIC_charge>0,NIC_sup_charge>0),1,0),0),0)","v":0}]
["L88",null,null,null,null,null,{"$f":"NIC_amount","v":0},{"$f":"\"x \"&NIC_rate*100&\"% =\"","v":"x 6% ="},{"$f":"NIC_charge","v":0},null,null,{"$f":"IF(NIC_total>0,IF(NIC1_amount<=0,IF(AND(NIC_charge>0,NIC_sup_charge>0),1,0),0),0)","v":0}]
["L89",null,null,null,"",null,{"$f":"NIC_sup_amount","v":0},{"$f":"\"x \"&NIC_supp_rate*100&\"% =\"","v":"x 2% ="},{"$f":"NIC_sup_charge","v":0},null,null,{"$f":"IF(NIC_total>0,IF(NIC1_amount<=0,IF(AND(NIC_charge>0,NIC_sup_charge>0),1,0),0),0)","v":0}]
["L89A",null,"plws","cyfraniadau Yswiriant Gwladol Dosbarth 4",null,null,null,null,{"$f":"NIC4_amount","v":0},null,null,{"$f":"IF(NIC_total>0,IF(NIC1_amount>0,1,0),0)","v":0}]
["L89B",null,null,{"$f":"\"Addaswyd eich Dosbarth 4 ar gyfer Dosbarth 2 sy'n ddyledus a phrif gyfraniadau Dosbarth 1 \" &DOLLAR(NIC1_amount,2)","v":"Addaswyd eich Dosbarth 4 ar gyfer Dosbarth 2 sy'n ddyledus a phrif gyfraniadau Dosbarth 1 £0.00"},null,null,null,null,null,null,null,{"$f":"IF(NIC_total>0,IF(NIC1_amount>0,1,0),0)","v":0}]
["L89C",null,"plws ","cyfraniadau Yswiriant Gwladol Dosbarth 2",null,null,null,null,{"$f":"NIC2_amount","v":0},null,null,{"$f":"IF(NIC_total>0,IF(NIC2_amount>0,1,0),0)","v":0}]
["L90",null,null,"Cyfanswm y Cyfraniadau Yswiriant Gwladol Dosbarth 4 sy'n ddyledus",null,null,null,null,null,{"$f":"NIC_total","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount=0),1,0)","v":0}]
["or",null,null,"Cyfanswm y Cyfraniadau Yswiriant Gwladol Dosbarth 2 a Dosbarth 4 sy'n ddyledus",null,null,null,null,null,{"$f":"NIC_total","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount>0,NIC2_amount<NIC_total),1,0)","v":0}]
["or",null,null,"Cyfanswm y Cyfraniadau Yswiriant Gwladol Dosbarth 2 sy'n ddyledus",null,null,null,null,null,{"$f":"NIC_total","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount>0,NIC2_amount=NIC_total),1,0)","v":0}]
["or",null,null,"Os ydych wedi cofrestru ar gyfer CYG Dosbarth 2, mae’ch cyfraniadau wedi cael eu trin fel pe baent wedi’u talu.",null,null,null,null,null,null,null,{"$f":"IF(NIC2_thrshld=1,1,0)","v":0}]
[null,null,null,"Y cyfraniadau Yswiriant Gwladol Dosbarth 2 sydd arnoch yw",null,null,null,null,null,0,null,{"$f":"IF(NIC2_thrshld=1,1,0)","v":0}]
["L91",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(NIC_total>0,NIC2_thrshld=1),1,0)","v":0}]
["L92",null,"plws",{"$f":"\"Treth heb ei thalu am flynyddoedd cynharach yn eich cod ar gyfer \"&tax_year","v":"Treth heb ei thalu am flynyddoedd cynharach yn eich cod ar gyfer 2024-25"},null,null,null,null,null,{"$f":"unpaid_tax_in_code","v":0},null,{"$f":"IF(unpaid_tax_in_code>0,1,0)","v":0}]
["L93",null,"plws","plws ad-daliadau Benthyciadau Myfyrwyr (cynllun 01)",null,null,null,null,null,{"$f":"Student_loan","v":0},null,{"$f":"IF(AND(Student_loan>0,SL_type=1),1,0)","v":0}]
["or",null,"plws","plws ad-daliadau Benthyciadau Myfyrwyr (cynllun 02)",null,null,null,null,null,{"$f":"Student_loan","v":0},null,{"$f":"IF(AND(Student_loan>0,SL_type=2),1,0)","v":0}]
["or",null,"plws","plws ad-daliadau Benthyciadau Myfyrwyr (cynllun 04)",null,null,null,null,null,{"$f":"Student_loan","v":0},null,{"$f":"IF(AND(Student_loan>0,SL_type=4),1,0)","v":0}]
["L93a1",null,"plws","Ad-daliadau Benthyciad Ôl-raddedig",null,null,null,null,null,{"$f":"Post_grad_loan","v":0},null,{"$f":"IF(AND(Post_grad_loan>0,PGL_type=3),1,0)","v":0}]
["L93a",null,"plws","Treth ar flwydd-daliadau a breindaliadau",null,null,null,{"$f":"annuity_amount","v":0},"x 20% =",{"$f":"annuity_tax","v":0},null,{"$f":"IF(annuity_amount>0,1,0)","v":0}]
["L93d",null,"plws","Tâl sail trosglwyddo ar gyfer y rhai nad yw eu domisil yn y DU",null,null,null,null,null,{"$f":"non_dom_charge_amount","v":0},null,{"$f":"IF(non_dom_charge_amount>0,1,0)","v":0}]
["L94",null,"Treth Incwm a Chyfraniadau Yswiriant Gwladol Dosbarth 2 sy'n Ddyledus",null,null,null,null,null,null,{"$f":"IT_plus_class4","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount>0,NIC2_amount=NIC_total),1,0)","v":0}]
["or",null,"Treth Incwm a Chyfraniadau Yswiriant Gwladol Dosbarth 4 sy'n Ddyledus",null,null,null,null,null,null,{"$f":"IT_plus_class4","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount=0),1,0)","v":0}]
["or",null,"Treth Incwm a Chyfraniadau Yswiriant Gwladol Dosbarth 2 a Dosbarth 4 sy'n ddyledus ",null,null,null,null,null,null,{"$f":"IT_plus_class4","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount>0,NIC2_amount<NIC_total),1,0)","v":0}]
["or",null,"Treth Incwm sy'n ddyledus",null,null,null,null,null,null,{"$f":"IT_plus_class4","v":0},null,{"$f":"IF(OR(AND(unpaid_tax_in_code+Student_loan+Post_grad_loan+annuity_amount+non_dom_charge_amount>0,NIC_total=0),NIC2_thrshld=1),1,0)","v":0}]
["L95",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(NIC_total+unpaid_tax_in_code+Student_loan+Post_grad_loan+non_dom_charge_amount>0,1,0)","v":0}]
["L96",null,"llai","Treth a ddidynnwyd",null,null,null,null,null,null,null,{"$f":"IF((total_tax_paid+debt_coded)>0,1,0)","v":0}]
["L97",null,null,"O bob cyflogaeth, pensiynau'r DU a budd-daliadau'r Wladwriaeth",null,null,null,null,{"$f":"tax_paid_E","v":0},null,null,{"$f":"IF(AND(tax_paid_E>0,debt_coded=0),1,0)","v":0}]
["or",null,null,"O bob cyflogaeth, pensiynau'r DU a budd-daliadau'r wladwriaeth",null,null,null,{"$f":"tax_paid_E","v":0},null,null,null,{"$f":"IF(debt_coded>0,1,0)","v":0}]
["L97A",null,null,"llai","Dyled a gesglir drwy TWE",null,null,{"$f":"debt_collected","v":0},null,null,null,{"$f":"IF(debt_coded>0,1,0)","v":0}]
["L97B",null,null,"Balans treth TWE",null,null,null,null,{"$f":"SA_E_tax","v":0},null,null,{"$f":"IF(debt_coded>0,1,0)","v":0}]
["L98",null,null,"CIS ac incwm masnachu",null,null,null,null,{"$f":"tax_paid_D","v":0},null,null,{"$f":"IF(tax_paid_D>0,1,0)","v":0}]
["L99",null,null,"Partneriaethau",null,null,null,null,{"$f":"tax_paid_D_PTR","v":0},null,null,{"$f":"IF(tax_paid_D_PTR>0,1,0)","v":0}]
["L100",null,null,"Tir ac eiddo yn y DU",null,null,null,null,{"$f":"tax_paid_IFP","v":0},null,null,{"$f":"IF(tax_paid_IFP>0,1,0)","v":0}]
["L101",null,null,"Incwm o Dramor ",null,null,null,null,{"$f":"tax_paid_Foreign","v":0},null,null,{"$f":"IF(tax_paid_Foreign>0,1,0)","v":0}]
["L102",null,null,"Ymddiriedolaethau ac Ystadau ",null,null,null,null,{"$f":"tax_paid_Trust","v":0},null,null,{"$f":"IF(tax_paid_Trust>0,1,0)","v":0}]
["L103",null,null,"Incwm o Dros y Môr",null,null,null,null,{"$f":"tax_paid_Overseas","v":0},null,null,{"$f":"IF(tax_paid_Overseas>0,1,0)","v":0}]
["L104",null,null,"Llog a gawsoch o fanciau a chymdeithasau adeiladu yn y DU",null,null,null,null,{"$f":"tax_paid_Case3","v":0},null,null,{"$f":"IF(tax_paid_Case3>0,1,0)","v":0}]
["L106",null,null,"Cyfrifon ISA sy'n Ddi-rym",null,null,null,null,{"$f":"tax_paid_CEG","v":0},null,null,{"$f":"IF(tax_paid_CEG>0,1,0)","v":0}]
["L107",null,null,"Incwm Arall ",null,null,null,null,{"$f":"tax_paid_Other","v":0},null,null,{"$f":"IF(tax_paid_Other>0,1,0)","v":0}]
["L108",null,null,{"$f":"\"Treth a dandalwyd ar gyfer \"&tax_year&\" y ya gynhwyswyd yn eich cod am \"&next_year","v":"Treth a dandalwyd ar gyfer 2024-25 y ya gynhwyswyd yn eich cod am 2025-26"},null,null,null,null,{"$f":"coded_in_later_year","v":0},null,null,{"$f":"IF(coded_in_later_year>0,1,0)","v":0}]
["L109",null,null,"Cyfanswm y dreth a ddidynnwyd",null,null,null,null,null,{"$f":"total_tax_paid","v":0},null,{"$f":"IF((total_tax_paid+debt_coded)>0,1,0)","v":0}]
["L110",null,null,null,null,null,null,null,null,null,null,{"$f":"IF((total_tax_paid+debt_collected)>0,1,0)","v":0}]
["L111",null,"Treth Incwm a ordalwyd",null,null,null,null,null,null,{"$f":"Total_IT_class4_due","v":0},null,{"$f":"IF(AND(total_tax_paid+debt_coded>0,total_tax_paid>IT_plus_class4),1,0)","v":0}]
["or",null,"Treth Incwm a Chyfraniadau Yswiriant Gwladol Dosbarth 2 sy'n Ddyledus",null,null,null,null,null,null,{"$f":"Total_IT_class4_due","v":0},null,{"$f":"IF(AND(total_tax_paid+debt_coded>0,IT_plus_class4>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount=NIC_total),1,0)","v":0}]
["or",null,"Treth Incwm a Chyfraniadau Yswiriant Gwladol Dosbarth 4 sy'n Ddyledus",null,null,null,null,null,null,{"$f":"Total_IT_class4_due","v":0},null,{"$f":"IF(AND(total_tax_paid+debt_coded>0,IT_plus_class4>=total_tax_paid,NIC_total>0,NIC2_amount=0),1,0)","v":0}]
["or",null,"Treth Incwm a Chyfraniadau Yswiriant Gwladol Dosbarth 2 a Dosbarth 4 sy'n ddyledus ",null,null,null,null,null,null,{"$f":"Total_IT_class4_due","v":0},null,{"$f":"IF(AND(total_tax_paid+debt_coded>0,IT_plus_class4>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount<NIC_total),1,0)","v":0}]
["or",null,{"$f":"IF(NIC_total>0,\"Treth Incwm a Chyfraniadau Yswiriant Gwladol Dosbarth 4 sy'n Ddyledus\",\"Cyfanswm Treth Incwm sy'n ddyledus\")","v":"Cyfanswm Treth Incwm sy'n ddyledus"},null,null,null,null,null,null,{"$f":"Total_IT_class4_due","v":0},null,{"$f":"IF(AND(total_tax_paid+debt_coded>0,IT_plus_class4>=total_tax_paid,NIC_total=0),1,0)","v":0}]
["L112",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),1,0)","v":0}]
["L113",null,"plws","Treth Enillion Cyfalaf ",null,null,null,null,null,null,null,{"$f":"IF(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),1,0)","v":0}]
["L113a",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),1,0)","v":0}]
["L114",null,null,"Enillion Rhyddhad Gwaredu Ased Busnes a neu Ryddhad Buddsoddwyr",null,null,{"$f":"CG_at_ER_rate","v":0},{"$f":"\"x \"&ER_CGT_rate*100&\"%\"","v":"x 10%"},{"$f":"ER_rate_CGT","v":0},null,null,{"$f":"IF(CG_at_ER_rate>0,1,0)","v":0}]
["L115",null,null,"Cyfradd sylfaenol ar gyfer buddiant a drosglwyddir",null,null,{"$f":"CG_at_lower_rate_CI","v":0},{"$f":"\"x \"&Lower_CGT_rate_CI*100&\"%\"","v":"x 18%"},{"$f":"Lower_rate_CGT_CI","v":0},null,null,{"$f":"IF(CG_at_lower_rate_CI>0,1,0)","v":0}]
["L115a",null,null,"Buddiant a drosglwyddir",null,null,{"$f":"CG_at_higher_rate_CI","v":0},{"$f":"\"x \"&Upper_CGT_rate_CI*100&\"%\"","v":"x 28%"},{"$f":"Higher_rate_CGT_CI","v":0},null,null,{"$f":"IF(CG_at_higher_rate_CI>0,1,0)","v":0}]
["L115b",null,null,"Cyfradd sylfaenol ar gyfer eiddo preswyl ",null,null,{"$f":"CG_at_lower_rate_RP","v":0},{"$f":"\"x \"&Lower_CGT_rate_RP*100&\"%\"","v":"x 18%"},{"$f":"Lower_rate_CGT_RP","v":0},null,null,{"$f":"IF(CG_at_lower_rate_RP>0,1,0)","v":0}]
["L115c",null,null,"Eiddo preswyl",null,null,{"$f":"CG_at_higher_rate_RP","v":0},{"$f":"\"x \"&Upper_CGT_rate_RP*100&\"%\"","v":"x 24%"},{"$f":"Higher_rate_CGT_RP","v":0},null,null,{"$f":"IF(CG_at_higher_rate_RP>0,1,0)","v":0}]
["L116",null,null,"Enillion eraill cyfradd sylfaenol",null,null,{"$f":"CG_at_lower_rate","v":0},{"$f":"\"x \"&Lower_CGT_rate*100&\"%\"","v":"x 10%"},{"$f":"Lower_rate_CGT","v":0},null,null,{"$f":"IF(CG_at_lower_rate>0,1,0)","v":0}]
["L116a",null,null,"Enillion eraill ",null,null,{"$f":"CG_at_higher_rate","v":0},{"$f":"\"x \"&Upper_CGT_rate*100&\"%\"","v":"x 20%"},{"$f":"Higher_rate_CGT","v":0},null,null,{"$f":"IF(CG_at_higher_rate>0,1,0)","v":0}]
["L117a",null,null,"Enillion cyfalaf trethadwy",null,null,{"$f":"Taxable_CG","v":0},null,null,null,null,{"$f":"IF(Taxable_CG>0,1,0)","v":0}]
["L117b",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Taxable_CG>0,1,0)","v":0}]
["L117c",null,null,"Treth Enillion Cyfalaf ",null,null,null,null,{"$f":"Total_CGT_tax","v":0},null,null,{"$f":"IF(Taxable_CG>0,1,0)","v":0}]
["L117d",null,"plws","Addasiad ar gyfer Treth Enillion Cyfalaf",null,null,null,null,{"$f":"CGT_adjustment","v":0},null,null,{"$f":"IF(CGT_adjustment<>0,1,0)","v":0}]
["L117e",null,"plws","Rhwymedigaeth ychwanegol ar gyfer ymddiriedolaethau alltraeth ",null,null,null,null,{"$f":"CG_trust_tax","v":0},null,null,{"$f":"IF(CG_trust_tax>0,1,0)","v":0}]
["L117f",null,null,"Treth Enillion Cyfalaf sy'n Ddyledus",null,null,null,null,{"$f":"Total_CG_tax_due","v":0},null,null,{"$f":"IF(CGT_adjustment+CG_trust_tax>0,1,0)","v":0}]
["L118",null,null,"llai","Rhyddhad Credyd Treth Dramor ar enillion cyfalaf",null,null,null,{"$f":"CG_FTCR","v":0},null,null,{"$f":"IF(AND(CG_FTCR>0,CG_FTCR=CG_FTCR_restricted),1,0)","v":0}]
["or",null,null,"llai",{"$f":"\"Rhyddhad Credyd Tramor wedi'i ostwng \"&DOLLAR(CG_FTCR,0)&\" i’r uchafswm a ganiateir\"","v":"Rhyddhad Credyd Tramor wedi'i ostwng £0 i’r uchafswm a ganiateir"},null,null,null,{"$f":"CG_FTCR_restricted","v":0},null,null,{"$f":"IF(AND(CG_FTCR>0,CG_FTCR>CG_FTCR_restricted),1,0)","v":0}]
["L119",null,null,"Rhwymedigaeth Treth Enillion Cyfalaf",null,null,null,null,{"$f":"CG_tax_due_pre_tax","v":0},null,null,{"$f":"IF(CG_FTCR>0,1,0)","v":0}]
["L120",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tax_on_gains_already_charged>0,1,0)","v":0}]
["L120a",null,null,"Treth Enillion Cyfalaf sy'n Ddyledus",null,null,null,null,null,{"$f":"total_CG_due","v":0},null,{"$f":"IF(tax_on_gains_already_charged>0,1,0)","v":0}]
["L120b",null,null,"Treth Enillion Cyfalaf yn cael ei gordalu",null,null,{"$f":"total_CG_overpaid","v":0},null,null,null,null,{"$f":"IF(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0,CG_tax_due_pre_tax>tax_on_gains_already_charged),1,0)","v":0}]
["L120c",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(total_CG_overpaid>0,1,0)","v":0}]
["L120d",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Taxable_CG>0,tax_on_gains_already_charged>0),1,0)","v":0}]
["L120e",null,"Treth Incwm, Enillion Cyfalaf a Chyfraniadau Yswiriant Gwladol Dosbarth 2 sy'n ddyledus ",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due_pre","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount=NIC_total,CG_repayable>0),1,0)","v":0}]
["or",null,"Treth Incwm, Enillion Cyfalaf a Chyfraniadau Yswiriant Gwladol Dosbarth 4 sy'n ddyledus ",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due_pre","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total>0,NIC2_amount=0,CG_repayable>0),1,0)","v":0}]
["or",null,"Treth Incwm, Enillion Cyfalaf a Chyfraniadau Yswiriant Gwladol Dosbarth 2 a Dosbarth 4 sy'n ddyledus ",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due_pre","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount<NIC_total,CG_repayable>0),1,0)","v":0}]
["or",null,"Treth Incwm a Threth Enillion Cyfalaf sy'n ddyledus",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due_pre","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total=0,CG_repayable>0),1,0)","v":0}]
["L120f",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CG_repayable>0,1,0)","v":0}]
["L120g",null,"llai","Treth Enillion Cyfalaf yn cael ei gordalu",null,null,null,null,null,null,null,{"$f":"IF(CG_repayable>0,1,0)","v":0}]
["L120h",null,null,"gostwn y Dreth Incwm sy’n ddyledus",null,null,null,null,null,{"$f":"CG_repayable","v":0},null,{"$f":"IF(AND(IT_plus_class4>=total_tax_paid,NIC_total=0,CG_repayable>0),1,0)","v":0}]
["or",null,null,"gostwng y Dreth Incwm a'r cyfraniadau Yswiriant Gwladol Dosbarth 2 sy’n ddyledus",null,null,null,null,null,{"$f":"CG_repayable","v":0},null,{"$f":"IF(AND(IT_plus_class4>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount=NIC_total,CG_repayable>0),1,0)","v":0}]
["or",null,null,"gostwng y Dreth Incwm a'r cyfraniadau Yswiriant Gwladol Dosbarth 4 sy’n ddyledus",null,null,null,null,null,{"$f":"CG_repayable","v":0},null,{"$f":"IF(AND(IT_plus_class4>=total_tax_paid,NIC_total>0,NIC2_amount=0,CG_repayable>0),1,0)","v":0}]
["or",null,null,"gostwng y Dreth Incwm a'r cyfraniadau Yswiriant Gwladol Dosbarth 2 a Dosbarth 4 sy’n ddyledus",null,null,null,null,null,{"$f":"CG_repayable","v":0},null,{"$f":"IF(AND(NIC_total>0,NIC2_amount>0,NIC2_amount<NIC_total,CG_repayable>0),1,0)","v":0}]
["L120i",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CG_repayable>0,1,0)","v":0}]
["L121",null,"Treth Incwm a ordalwyd",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),total_tax_paid>IT_plus_class4+total_CG_due),1,0)","v":0}]
["or",null,"Treth Incwm, Enillion Cyfalaf a Chyfraniadau Yswiriant Gwladol Dosbarth 2 sy'n ddyledus ",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount=NIC_total),1,0)","v":0}]
["or",null,"Treth Incwm, Enillion Cyfalaf a Chyfraniadau Yswiriant Gwladol Dosbarth 4 sy'n ddyledus ",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total>0,NIC2_amount=0),1,0)","v":0}]
["or",null,"Treth Incwm, Enillion Cyfalaf a Chyfraniadau Yswiriant Gwladol Dosbarth 2 a Dosbarth 4 sy'n ddyledus ",null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total>0,NIC2_amount>0,NIC2_amount<NIC_total),1,0)","v":0}]
["or",null,{"$f":"IF(NIC_total>0,\"Treth Incwm, Treth Enillion Cyfalaf a Chyfraniadau Yswiriant Gwladol Dosbarth\",\"Treth Incwm a Threth Enillion Cyfalaf sy'n ddyledus\")","v":"Treth Incwm a Threth Enillion Cyfalaf sy'n ddyledus"},null,null,null,null,null,null,{"$f":"Total_IT_CG_class4_due","v":0},null,{"$f":"IF(AND(OR(Taxable_CG>0,tax_on_gains_already_charged+CG_trust_tax>0),IT_plus_class4+total_CG_due>=total_tax_paid,NIC_total=0),1,0)","v":0}]
["L122",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(total_CG_due>0,CG_not_repayable>0),1,0)","v":0}]
["L122a",null,"Y swm sy’n weddill o Dreth Enillion Cyfalaf sydd wedi’i gordalu",null,null,null,null,null,{"$f":"CG_not_repayable","v":0},null,null,{"$f":"IF(CG_not_repayable>0,1,0)","v":0}]
["L122b",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(CG_not_repayable>0,tax_already_refunded+unpaid_tax_bf>0),1,0)","v":0}]
["L123",null,"llai","Treth a ad-dalwyd eisoes yn ystod y flwyddyn ",null,null,null,null,null,{"$f":"tax_already_refunded","v":0},null,{"$f":"IF(AND(tax_already_refunded>0,total_tax_paid>(IT_plus_class4+total_CG_due)),1,0)","v":0}]
["or",null,"plws","Treth a ad-dalwyd eisoes yn ystod y flwyddyn ",null,null,null,null,null,{"$f":"tax_already_refunded","v":0},null,{"$f":"IF(AND(tax_already_refunded>0,total_tax_paid<=(IT_plus_class4+total_CG_due)),1,0)","v":0}]
["L124",null,"llai","Treth heb ei thalu a gyfrifwyd ar gyfer blynyddoedd blaenorol",null,null,null,null,null,{"$f":"unpaid_tax_bf","v":0},null,{"$f":"IF(AND(unpaid_tax_bf>0,total_tax_paid>(IT_plus_class4+total_CG_due)),1,0)","v":0}]
["or",null,"plws","Treth heb ei thalu a gyfrifwyd ar gyfer blynyddoedd blaenorol",null,null,null,null,null,{"$f":"unpaid_tax_bf","v":0},null,{"$f":"IF(AND(unpaid_tax_bf>0,total_tax_paid<=(IT_plus_class4+total_CG_due)),1,0)","v":0}]
["L126",null,"Treth Incwm a ordalwyd",null,null,null,null,null,null,{"$f":"Total_tax_NIC_due","v":0},null,{"$f":"IF(AND(OR((tax_already_refunded+unpaid_tax_bf)>0),total_tax_paid>(IT_plus_class4+total_CG_due+tax_already_refunded+unpaid_tax_bf)),1,0)","v":0}]
["or",null,"Cyfanswm y dreth a chyfraniadau Yswiriant Gwladol sy'n ddyledus",null,null,null,null,null,null,{"$f":"Total_tax_NIC_due","v":0},null,{"$f":"IF(AND((tax_already_refunded+unpaid_tax_bf)>0,NIC_total>0,(IT_plus_class4+total_CG_due+tax_already_refunded+unpaid_tax_bf)>=total_tax_paid),1,0)","v":0}]
["or",null,"Cyfanswm y dreth sy'n ddyledus",null,null,null,null,null,null,{"$f":"Total_tax_NIC_due","v":0},null,{"$f":"IF(AND((tax_already_refunded+unpaid_tax_bf)>0,NIC_total=0,(IT_plus_class4+total_CG_due+tax_already_refunded+unpaid_tax_bf)>=total_tax_paid),1,0)","v":0}]
[]
["VBA macro Sub Draw_SA302_from() uses 'Range (\"B1:K282\") .Copy, and \"For intSA302_Line = 282 To 1 Step -1\".' Will need to change VBA macro if rows exceed row 282."]
["ANY template rows added will need to be merged from left as far as possible without messing up alignment so the SA302 calc will get the formatting correct on sees letter"]
[]
["VBA macro Sub clear_SA302() uses range A1:K282 - ensure the maximum number of lines (excluding \"or\") cannot exceed that"]

{"sheet":"TCRWS","index":54,"n_rows":42,"n_cols":16,"rows_kept":42,"cut":false,"hidden":true,"merged":[]}
[]
["Foreign","1 Non-savings",null,"2 Lump sum",null,"3 Savings ",null,"4 Dividends",null,"4 Dividends",null,"5 gains",null,"6 Non-savings ",null,"Foreign"]
["Income","income etc.",null,"payments",null,"income etc.",null,"UK tax credit qual",null,null,null,"on life policies etc.",null,"with notional tax",null,"income"]
["item 1",{"$f":"IF(FTCR_run_1,IF(item_1_ind=1,FTCR!G10,IF(remit_basis,IF(item_1_ind=3,FTCR!G10,IF(item_1_ind=4,FTCR!G10*100/90,0)),0)),0)","v":0},null,{"$f":"IF(FTCR_run_1,IF(item_1_ind=2,FTCR!G10,0),0)","v":0},null,{"$f":"IF(FTCR_run_1,IF(item_1_ind=3,IF(remit_basis,0,FTCR!G10),0),0)","v":0},null,0,null,{"$f":"IF(FTCR_run_1,IF(item_1_ind=4,IF(remit_basis,0,FTCR!G10),0),0)","v":0},null,{"$f":"IF(FTCR_run_1,IF(item_1_ind=5,FTCR!G10,0),0)","v":0},null,{"$f":"IF(FTCR_run_1,IF(item_1_ind=6,FTCR!G10,0),0)","v":0},null,{"$f":"IF(FTCR_run_1,FTCR!G10,0)","v":0}]
["item 2",{"$f":"IF(FTCR_run_2,IF(item_2_ind=1,FTCR!G14,IF(remit_basis,IF(item_1_ind=3,FTCR!G14,IF(item_1_ind=4,FTCR!G14*100/90,0)),0)),0)","v":0},null,{"$f":"IF(FTCR_run_2,IF(item_2_ind=2,FTCR!G14,0),0)","v":0},null,{"$f":"IF(FTCR_run_2,IF(item_2_ind=3,IF(remit_basis,0,FTCR!G14),0),0)","v":0},null,0,null,{"$f":"IF(FTCR_run_2,IF(item_2_ind=4,IF(remit_basis,0,FTCR!G14),0),0)","v":0},null,{"$f":"IF(FTCR_run_2,IF(item_2_ind=5,FTCR!G14,0),0)","v":0},null,{"$f":"IF(FTCR_run_2,IF(item_2_ind=6,FTCR!G14,0),0)","v":0},null,{"$f":"IF(FTCR_run_2,FTCR!G14,0)","v":0}]
["item 3",{"$f":"IF(FTCR_run_3,IF(item_3_ind=1,FTCR!G18,IF(remit_basis,IF(item_1_ind=3,FTCR!G18,IF(item_1_ind=4,FTCR!G18*100/90,0)),0)),0)","v":0},null,{"$f":"IF(FTCR_run_3,IF(item_3_ind=2,FTCR!G18,0),0)","v":0},null,{"$f":"IF(FTCR_run_3,IF(item_3_ind=3,IF(remit_basis,0,FTCR!G18),0),0)","v":0},null,0,null,{"$f":"IF(FTCR_run_3,IF(item_3_ind=4,IF(remit_basis,0,FTCR!G18),0),0)","v":0},null,{"$f":"IF(FTCR_run_3,IF(item_3_ind=5,FTCR!G18,0),0)","v":0},null,{"$f":"IF(FTCR_run_3,IF(item_3_ind=6,FTCR!G18,0),0)","v":0},null,{"$f":"IF(FTCR_run_3,FTCR!G18,0)","v":0}]
["item 4",{"$f":"IF(FTCR_run_4,IF(item_4_ind=1,FTCR!G22,IF(remit_basis,IF(item_1_ind=3,FTCR!G22,IF(item_1_ind=4,FTCR!G22*100/90,0)),0)),0)","v":0},null,{"$f":"IF(FTCR_run_4,IF(item_4_ind=2,FTCR!G22,0),0)","v":0},null,{"$f":"IF(FTCR_run_4,IF(item_4_ind=3,IF(remit_basis,0,FTCR!G22),0),0)","v":0},null,0,null,{"$f":"IF(FTCR_run_4,IF(item_4_ind=4,IF(remit_basis,0,FTCR!G22),0),0)","v":0},null,{"$f":"IF(FTCR_run_4,IF(item_4_ind=5,FTCR!G22,0),0)","v":0},null,{"$f":"IF(FTCR_run_4,IF(item_4_ind=6,FTCR!G22,0),0)","v":0},null,{"$f":"IF(FTCR_run_4,FTCR!G22,0)","v":0}]
["item 5",{"$f":"IF(FTCR_run_5,IF(item_5_ind=1,FTCR!G26,IF(remit_basis,IF(item_1_ind=3,FTCR!G26,IF(item_1_ind=4,FTCR!G26*100/90,0)),0)),0)","v":0},null,{"$f":"IF(FTCR_run_5,IF(item_5_ind=2,FTCR!G26,0),0)","v":0},null,{"$f":"IF(FTCR_run_5,IF(item_5_ind=3,IF(remit_basis,0,FTCR!G26),0),0)","v":0},null,0,null,{"$f":"IF(FTCR_run_5,IF(item_5_ind=4,IF(remit_basis,0,FTCR!G26),0),0)","v":0},null,{"$f":"IF(FTCR_run_5,IF(item_5_ind=5,FTCR!G26,0),0)","v":0},null,{"$f":"IF(FTCR_run_5,IF(item_5_ind=6,FTCR!G26,0),0)","v":0},null,{"$f":"IF(FTCR_run_5,FTCR!G26,0)","v":0}]
["item 6",{"$f":"IF(FTCR_run_6,IF(item_6_ind=1,FTCR!G30,IF(remit_basis,IF(item_1_ind=3,FTCR!G30,IF(item_1_ind=4,FTCR!G30*100/90,0)),0)),0)","v":0},null,{"$f":"IF(FTCR_run_6,IF(item_6_ind=2,FTCR!G30,0),0)","v":0},null,{"$f":"IF(FTCR_run_6,IF(item_6_ind=3,IF(remit_basis,0,FTCR!G30),0),0)","v":0},null,0,null,{"$f":"IF(FTCR_run_6,IF(item_6_ind=4,IF(remit_basis,0,FTCR!G30),0),0)","v":0},null,{"$f":"IF(FTCR_run_6,IF(item_6_ind=5,FTCR!G30,0),0)","v":0},null,{"$f":"IF(FTCR_run_6,IF(item_6_ind=6,FTCR!G30,0),0)","v":0},null,{"$f":"IF(FTCR_run_6,FTCR!G30,0)","v":0}]
["item 7",{"$f":"IF(FTCR_run_7,IF(item_7_ind=1,FTCR!G34,IF(remit_basis,IF(item_1_ind=3,FTCR!G34,IF(item_1_ind=4,FTCR!G34*100/90,0)),0)),0)","v":0},null,{"$f":"IF(FTCR_run_7,IF(item_7_ind=2,FTCR!G34,0),0)","v":0},null,{"$f":"IF(FTCR_run_7,IF(item_7_ind=3,IF(remit_basis,0,FTCR!G34),0),0)","v":0},null,0,null,{"$f":"IF(FTCR_run_7,IF(item_7_ind=4,IF(remit_basis,0,FTCR!G34),0),0)","v":0},null,{"$f":"IF(FTCR_run_7,IF(item_7_ind=5,FTCR!G34,0),0)","v":0},null,{"$f":"IF(FTCR_run_7,IF(item_7_ind=6,FTCR!G34,0),0)","v":0},null,{"$f":"IF(FTCR_run_7,FTCR!G34,0)","v":0}]
["item 8",{"$f":"IF(FTCR_run_8,IF(item_8_ind=1,FTCR!G38,IF(remit_basis,IF(item_1_ind=3,FTCR!G38,IF(item_1_ind=4,FTCR!G38*100/90,0)),0)),0)","v":0},null,{"$f":"IF(FTCR_run_8,IF(item_8_ind=2,FTCR!G38,0),0)","v":0},null,{"$f":"IF(FTCR_run_8,IF(item_8_ind=3,IF(remit_basis,0,FTCR!G38),0),0)","v":0},null,0,null,{"$f":"IF(FTCR_run_8,IF(item_8_ind=4,IF(remit_basis,0,FTCR!G38),0),0)","v":0},null,{"$f":"IF(FTCR_run_8,IF(item_8_ind=5,FTCR!G38,0),0)","v":0},null,{"$f":"IF(FTCR_run_8,IF(item_8_ind=6,FTCR!G38,0),0)","v":0},null,{"$f":"IF(FTCR_run_8,FTCR!G38,0)","v":0}]
["item 9",{"$f":"IF(FTCR_run_9,IF(item_9_ind=1,FTCR!G42,IF(remit_basis,IF(item_1_ind=3,FTCR!G42,IF(item_1_ind=4,FTCR!G42*100/90,0)),0)),0)","v":0},null,{"$f":"IF(FTCR_run_9,IF(item_9_ind=2,FTCR!G42,0),0)","v":0},null,{"$f":"IF(FTCR_run_9,IF(item_9_ind=3,IF(remit_basis,0,FTCR!G42),0),0)","v":0},null,0,null,{"$f":"IF(FTCR_run_9,IF(item_9_ind=4,IF(remit_basis,0,FTCR!G42),0),0)","v":0},null,{"$f":"IF(FTCR_run_9,IF(item_9_ind=5,FTCR!G42,0),0)","v":0},null,{"$f":"IF(FTCR_run_9,IF(item_9_ind=6,FTCR!G42,0),0)","v":0},null,{"$f":"IF(FTCR_run_9,FTCR!G42,0)","v":0}]
["item 10",{"$f":"IF(FTCR_run_10,IF(item_10_ind=1,FTCR!G46,IF(remit_basis,IF(item_1_ind=3,FTCR!G46,IF(item_1_ind=4,FTCR!G46*100/90,0)),0)),0)","v":0},null,{"$f":"IF(FTCR_run_10,IF(item_10_ind=2,FTCR!G46,0),0)","v":0},null,{"$f":"IF(FTCR_run_10,IF(item_10_ind=3,IF(remit_basis,0,FTCR!G46),0),0)","v":0},null,0,null,{"$f":"IF(FTCR_run_10,IF(item_10_ind=4,IF(remit_basis,0,FTCR!G46),0),0)","v":0},null,{"$f":"IF(FTCR_run_10,IF(item_10_ind=5,FTCR!G46,0),0)","v":0},null,{"$f":"IF(FTCR_run_10,IF(item_10_ind=6,FTCR!G46,0),0)","v":0},null,{"$f":"IF(FTCR_run_10,FTCR!G46,0)","v":0}]
["total",{"$f":"SUM(B4:B13)","v":0},null,{"$f":"SUM(D4:D13)","v":0},null,{"$f":"SUM(F4:F13)","v":0},null,0,null,{"$f":"SUM(J4:J13)","v":0},null,{"$f":"SUM(L4:L13)","v":0},null,{"$f":"SUM(N4:N13)","v":0},null,{"$f":"SUM(P4:P13)","v":0}]
[]
["Deductions"]
["item 1",{"$f":"IF(FTCR_run_1,FTCR!M10,0)","v":0},null,null,null,null,null,null,null,"IND"]
["item 2",{"$f":"IF(FTCR_run_2,FTCR!M14,0)","v":0},null,null,null,null,null,null,null,1,"Non-savings income"]
["item 3",{"$f":"IF(FTCR_run_3,FTCR!M18,0)","v":0},null,null,null,null,null,null,null,2,"Lump sums "]
["item 4",{"$f":"IF(FTCR_run_4,FTCR!M22,0)","v":0},null,null,null,null,null,null,null,3,"Savings and gains"]
["item 5",{"$f":"IF(FTCR_run_5,FTCR!M26,0)","v":0},null,null,null,null,null,null,null,4,"Dividends"]
["item 6",{"$f":"IF(FTCR_run_6,FTCR!M30,0)","v":0},null,null,null,null,null,null,null,5,"Gains on life policies etc. with notional tax"]
["item 7",{"$f":"IF(FTCR_run_7,FTCR!M34,0)","v":0},null,null,null,null,null,null,null,6,"Non-savings income with notional tax"]
["item 8",{"$f":"IF(FTCR_run_8,FTCR!M38,0)","v":0}]
["item 9",{"$f":"IF(FTCR_run_9,FTCR!M42,0)","v":0}]
["item 10",{"$f":"IF(FTCR_run_10,FTCR!M46,0)","v":0}]
["total",{"$f":"SUM(B17:B26)","v":0}]
[]
[]
[null,"FTCR calculation",null,null,null,"UK liability",null,"Tax Reduction",null,"Foreign tax",null,"FTCR"]
[null,null,null,"Start",null,0]
["FTCR_run_1",false,null,"run 1",null,0,null,{"$f":"IF(F31=F32,0,MAX(0,F31-F32))","v":0},null,{"$f":"IF(FTCR_run_1,FTCR!U11,0)","v":0},null,{"$f":"MIN(H32,J32)","v":0}]
["FTCR_run_2",false,null,"run 2",null,0,null,{"$f":"IF(F32=F33,0,MAX(0,F32-F33))","v":0},null,{"$f":"IF(FTCR_run_2,FTCR!U12,0)","v":0},null,0]
["FTCR_run_3",false,null,"run 3",null,0,null,0,null,{"$f":"IF(FTCR_run_3,FTCR!U13,0)","v":0},null,0]
["FTCR_run_4",false,null,"run 4",null,0,null,0,null,{"$f":"IF(FTCR_run_4,FTCR!U14,0)","v":0},null,0]
["FTCR_run_5",false,null,"run 5",null,0,null,0,null,{"$f":"IF(FTCR_run_5,FTCR!U15,0)","v":0},null,0]
["FTCR_run_6",false,null,"run 6",null,0,null,0,null,{"$f":"IF(FTCR_run_6,FTCR!U16,0)","v":0},null,0]
["FTCR_run_7",false,null,"run 7",null,0,null,0,null,{"$f":"IF(FTCR_run_7,FTCR!U17,0)","v":0},null,0]
["FTCR_run_8",false,null,"run 8",null,0,null,0,null,{"$f":"IF(FTCR_run_8,FTCR!U18,0)","v":0},null,0]
["FTCR_run_9",false,null,"run 9",null,0,null,0,null,{"$f":"IF(FTCR_run_9,FTCR!U19,0)","v":0},null,{"$f":"MIN(H40,J40)","v":0}]
["FTCR_run_10",false,null,"run 10",null,0,null,0,null,{"$f":"IF(FTCR_run_10,FTCR!U20,0)","v":0},null,{"$f":"MIN(H41,J41)","v":0}]
[null,null,null,"total",null,null,null,{"$f":"SUM(H32:H41)","v":0},null,{"$f":"SUM(J32:J41)","v":0},null,{"$f":"SUM(L32:L41)","v":0}]

{"sheet":"FTCR_Calc","index":55,"n_rows":42,"n_cols":16,"rows_kept":42,"cut":false,"hidden":true,"merged":[]}
[]
["Foreign","1 Non-savings",null,"2 Lump sum",null,"3 Savings ",null,"4 Dividends",null,"4 Dividends",null,"5 gains",null,"6 Non-savings ",null,"Foreign"]
["Income","income etc.",null,"payments",null,"income etc.",null,"UK tax credit qual",null,null,null,"on life policies etc.",null,"with notional tax",null,"income"]
["item 1"]
["item 2"]
["item 3"]
["item 4"]
["item 5"]
["item 6"]
["item 7"]
["item 8"]
["item 9"]
["item 10"]
["total"]
[]
["Deductions"]
["item 1",null,null,null,null,null,null,null,null,"IND"]
["item 2",null,null,null,null,null,null,null,null,1,"Non-savings income"]
["item 3",null,null,null,null,null,null,null,null,2,"Lump sums "]
["item 4",null,null,null,null,null,null,null,null,3,"Savings and gains"]
["item 5",null,null,null,null,null,null,null,null,4,"Dividends"]
["item 6",null,null,null,null,null,null,null,null,5,"Gains on life policies etc. with notional tax"]
["item 7",null,null,null,null,null,null,null,null,6,"Non-savings income with notional tax"]
["item 8"]
["item 9"]
["item 10"]
["total"]
[]
[]
[null,null,null,null,null,"UK liability",null,"Tax Reduction",null,"Foreign tax",null,"FTCR"]
[null,null,null,"Start"]
["FTCR_run_1",null,null,"run 1"]
["FTCR_run_2",null,null,"run 2"]
["FTCR_run_3",null,null,"run 3"]
["FTCR_run_4",null,null,"run 4"]
["FTCR_run_5",null,null,"run 5"]
["FTCR_run_6",null,null,"run 6"]
["FTCR_run_7",null,null,"run 7"]
["FTCR_run_8",null,null,"run 8"]
["FTCR_run_9",null,null,"run 9"]
["FTCR_run_10",null,null,"run 10"]
[null,null,null,"total"]

{"sheet":"NS income (c1)","index":56,"n_rows":167,"n_cols":11,"rows_kept":167,"cut":false,"hidden":true,"merged":[]}
["c1.1","Add together non-savings income etc. and lump sum payments"]
["c1.2",null,null,null,null,null,"If any box in this stage is negative substitute zero"]
["c1.3","Employment"]
["c1.4",null,null,null,null,{"$f":"\"Total all instances (\"&EMP&EMP!C4&\" + \"&EMP&EMP!C10&\")\"","v":"Total all instances (EMP1 + EMP3)"}]
["c1.5","Pay",null,null,{"$f":"A1","v":"c1.1"},{"$f":"EMP!S5+EMP!T5","v":0},"£down (for each EMP)"]
["c1.5a"]
["c1.5b",null,null,null,null,{"$f":"\"Total all instances (\"&MOR&MOR!C19&\")\"","v":"Total all instances (MOR38)"}]
["c1.5c",null,null,null,{"$f":"A2","v":"c1.2"},{"$f":"TRUNC(MOR!D20,0)","v":0},"£down (for each MOR)"]
["c1.6"]
["c1.7",null,null,null,null,{"$f":"ASE&ASE!C8&\" + \"&ASE&ASE!C11","v":"ASE3 + ASE4"},null,null,null,{"$f":"E5&\" + \"&E8&\" + \"&E11","v":"c1.1 + c1.2 + c1.3"}]
["c1.8","Share schemes and lump sums",null,null,{"$f":"A3","v":"c1.3"},{"$f":"TRUNC(ASE!D9+ASE!D12,0)","v":0},"£down",null,{"$f":"A4","v":"c1.4"},{"$f":"F5+F8+F11","v":0}]
["c1.8.1"]
["c1.9","Employment benefits",null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&EMP&EMP!C16&\" to \"&EMP&EMP!G25&\")\"","v":"Total all instances (EMP9 to EMP16)"}]
["c1.10",null,null,null,null,null,null,null,{"$f":"A5","v":"c1.5"},{"$f":"EMP!S17+EMP!T17","v":0},"£down (for each EMP)"]
["c1.11",null,null,{"$f":"\"Complete \"&E16&\" to \"&E18&\" for each instance of employment\"","v":"Complete c1.5a to c1.5c for each instance of employment"}]
["c1.12",null,null,{"$f":"\"(\"&EMP&EMP!C4&\" + \"&EMP&EMP!C10&\") + (\"&EMP&EMP!C16&\" to \"&EMP&EMP!G25&\")\"","v":"(EMP1 + EMP3) + (EMP9 to EMP16)"},{"$f":"A6","v":"c1.5a"},{"$f":"EMP!S5+EMP!S17","v":0},{"$f":"EMP!T5+EMP!T17","v":0},"£down"]
["c1.13",null,null,{"$f":"\"Total \"&EMP&EMP!C30&\" to \"&EMP&EMP!G33","v":"Total EMP17 to EMP20"},{"$f":"A7","v":"c1.5b"},{"$f":"EMP!S31","v":0},{"$f":"EMP!T31","v":0},"£up"]
["c1.14",null,null,{"$f":"\"lower of \"&E16&\" and \"&E17","v":"lower of c1.5a and c1.5b"},{"$f":"A8","v":"c1.5c"},{"$f":"MIN(F16,F17)","v":0},{"$f":"MIN(G16,G17)","v":0}]
["c1.15"]
["c1.16","Employment expenses",null,{"$f":"\"Sum of all boxes \"&E18","v":"Sum of all boxes c1.5c"},{"$f":"A9","v":"c1.6"},{"$f":"F18+G18","v":0},null,null,null,{"$f":"E20&\" + \"&E21","v":"c1.6 + c1.7"}]
["c1.17",null,null,{"$f":"\"Total all boxes \"&ASE&ASE!G11&\" to \"&ASE&ASE!G17","v":"Total all boxes ASE11 to ASE13"},{"$f":"A10","v":"c1.7"},{"$f":"TRUNC((ASE!H12+ASE!H15+ASE!H18)+0.99,0)","v":0},"£up",null,{"$f":"A11","v":"c1.8"},{"$f":"F20+F21","v":0}]
["c1.18"]
["c1.19",null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&EMP&EMP!G10&\")\"","v":"Total all instances (EMP3.1)"}]
[null,null,null,null,null,null,null,null,{"$f":"A12","v":"c1.8.1"},{"$f":"EMP!S22","v":0},"£down (for each EMP)"]
[]
["c1.20",null,null,null,null,null,null,null,null,{"$f":"\"(\"&I11&\" + \"&I14&\" + \"&I24&\") minus \"&I21","v":"(c1.4 + c1.5 + c1.8.1) minus c1.8"}]
["c1.21",null,null,null,null,null,null,null,{"$f":"A13","v":"c1.9"},{"$f":"MAX(0,((J11+J14+J24)-J21))","v":0}]
["c1.22"]
["c1.23"]
["c1.24",null,null,null,null,null,null,null,null,{"$f":"\"from \"&ASE&ASE!C5","v":"from ASE1"}]
["c1.25","Share Schemes",null,null,null,null,null,null,{"$f":"A14","v":"c1.10"},{"$f":"TRUNC(ASE!D6,0)","v":0},"£down"]
["c1.26"]
["c1.27"]
["c1.28","Profit from self-employment"]
["c1.29",null,null,null,null,{"$f":"\"Total all instances (\"&SSE&SE!C5&\")\"","v":"Total all instances (SSE29)"}]
["c1.30","Losses brought forward",null,null,{"$f":"A15","v":"c1.11"},{"$f":"TRUNC(SE!D6+0.99,0)","v":0},"£up (for each SSE)"]
["c1.31",null,null,null,null,{"$f":"\"Copy to \"&'Deductions (c4)'!Q30","v":"Copy to c4.5"}]
["c1.32"]
["c1.33",null,null,null,null,{"$f":"\"Total all instances (\"&SSE&SE!C8&\")\"","v":"Total all instances (SSE31)"},null,null,null,{"$f":"E40&\" + \"&E36","v":"c1.12 + c1.11"}]
["c1.34","Total taxable profits without losses",null,null,{"$f":"A16","v":"c1.12"},{"$f":"TRUNC(SE!D9,0)","v":0},"£down (for each SSE)",null,{"$f":"A17","v":"c1.13"},{"$f":"MAX(F40+F36,0)","v":0}]
["c1.35"]
["c1.35a",null,null,null,null,{"$f":"\"Total all instances (\"&FSE&SE!G11&\")\"","v":"Total all instances (FSE74)"}]
["c1.36","Losses brought forward",null,null,{"$f":"A18","v":"c1.14"},{"$f":"TRUNC(SE!H12+0.99,0)","v":0},"£up (for each FSE)"]
["c1.37",null,null,null,null,{"$f":"\"Copy to \"&'Deductions (c4)'!Q41","v":"Copy to c4.7"}]
["c1.38"]
["c1.39",null,null,null,null,{"$f":"\"Total all instances (\"&FSE&SE!G14&\")\"","v":"Total all instances (FSE76)"},null,null,null,{"$f":"E47&\" + \"&E43","v":"c1.15 + c1.14"}]
["c1.40","Total taxable profits without losses",null,null,{"$f":"A19","v":"c1.15"},{"$f":"TRUNC(SE!H15,0)","v":0},"£down (for each FSE)",null,{"$f":"A20","v":"c1.16"},{"$f":"MAX(F47+F43,0)","v":0}]
["c1.41"]
["c1.42"]
["c1.43",null,null,null,null,null,null,null,null,{"$f":"I40&\" + \"&I47","v":"c1.13 + c1.16"}]
["c1.43a","Total from self-employment",null,null,null,null,null,null,{"$f":"A21","v":"c1.17"},{"$f":"J40+J47","v":0}]
["c1.44"]
["c1.45"]
["c1.46"]
["c1.47","Lloyds Underwriter",null,null,null,{"$f":"\"from \"&LUN&LUN!K4","v":"from LUN51"}]
["c1.48","Losses brought forward",null,null,{"$f":"A22","v":"c1.18"},{"$f":"TRUNC(LUN!L5+0.99,0)","v":0},"£up"]
["c1.49",null,null,null,null,{"$f":"\"Copy to \"&'Deductions (c4)'!Q163","v":"Copy to c4.35"}]
["c1.50"]
["c1.51",null,null,null,null,{"$f":"\"from \"&LUN&LUN!K7","v":"from LUN52"},null,null,null,{"$f":"E60&\" + \"&E56","v":"c1.19 + c1.18"}]
["c1.52","Total taxable profits without losses",null,null,{"$f":"A23","v":"c1.19"},{"$f":"TRUNC(LUN!L8,0)","v":0},"£down",null,{"$f":"A26","v":"c1.20"},{"$f":"MAX(F60+F56,0)","v":0}]
["c1.53"]
["c1.54"]
["c1.55","Profit from partnerships",null,null,null,{"$f":"\"Total all instances (\"&SPS&PS!C4&\")\"","v":"Total all instances (SPS17)"}]
["c1.55a","Losses brought forward",null,null,{"$f":"A27","v":"c1.21"},{"$f":"TRUNC(PS!D5+0.99,0)","v":0},"£up (for each SPS)"]
["c1.56",null,null,null,null,{"$f":"\"Copy to \"&'Deductions (c4)'!Q74","v":"Copy to c4.13"}]
["c1.56a"]
["c1.57",null,null,null,null,{"$f":"\"Total all instances (\"&SPS&PS!C7&\")\"","v":"Total all instances (SPS20)"},null,null,null,{"$f":"E68&\" + \"&E64","v":"c1.22 + c1.21"}]
["c1.58","Share of total taxable profits without losses",null,null,{"$f":"A28","v":"c1.22"},{"$f":"TRUNC(PS!D8,0)","v":0},"£down (for each SPS)",null,{"$f":"A29","v":"c1.23"},{"$f":"MAX(F68+F64,0)","v":0}]
[]
[null,null,null,null,null,{"$f":"\"Total all instances (\"&FPS&PS!J4&\" + \"&FPS&PS!G20&\" + \"&FPS&PS!G29&\" + \"&FPS&PS!G32&\")\"","v":"Total all instances (FPS17 + FPS38 + FPS47 + FPS58)"}]
[null,"Losses brought forward",null,null,{"$f":"A30","v":"c1.24"},{"$f":"TRUNC(PS!K5+0.99,0)+TRUNC(PS!H21+0.99,0)+TRUNC(PS!H30+0.99,0)+TRUNC(PS!H33+0.99,0)","v":0},"£up (for each FPS)"]
[null,null,null,null,null,{"$f":"\"Copy to \"&'Deductions (c4)'!Q100","v":"Copy to c4.19"}]
[]
[null,null,null,null,null,{"$f":"\"Total all instances (\"&FPS&PS!G45&\")\"","v":"Total all instances (FPS76)"},null,null,null,{"$f":"E75&\" + \"&E71","v":"c1.25 + c1.24"}]
[null,"Share of total taxable profits without losses",null,null,{"$f":"A31","v":"c1.25"},{"$f":"TRUNC(PS!H46,0)","v":0},"£down (for each FPS)",null,{"$f":"A32","v":"c1.26"},{"$f":"MAX(F75+F71,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"I68&\" + \"&I75","v":"c1.23 + c1.26"}]
[null,"Profit from partnerships minus losses brought forward",null,null,null,null,null,null,{"$f":"A33","v":"c1.27"},{"$f":"J68+J75","v":0}]
[]
[]
[]
[null,"Profit from UK land and property"]
[null,"Furnished holiday lettings",null,null,null,{"$f":"\"Total all instances (lower of \"&PRO&PRO!C7&\" and \"&PRO&PRO!C10&\")\"","v":"Total all instances (lower of PRO13 and PRO14)"}]
[null,"Losses brought forward used against this year's profits",null,null,{"$f":"A34","v":"c1.28"},{"$f":"MAX(0,MIN(TRUNC(PRO!D8,0),TRUNC(PRO!D11+0.99,0)))+MAX(0,MIN(TRUNC(PRO!D15,0),TRUNC(PRO!D18+0.99,0)))","v":0},"£up (for each PRO)"]
[null,null,null,null,null,{"$f":"\"Copy to \"&'Deductions (c4)'!Q142","v":"Copy to c4.27"}]
[]
[null,null,null,null,null,{"$f":"\"Total all instances (\"&PRO&PRO!G10&\")\"","v":"Total all instances (PRO15)"},null,null,null,{"$f":"E88&\" + \"&E84","v":"c1.29 + c1.28"}]
[null,"Taxable profit for the year without losses",null,null,{"$f":"A35","v":"c1.29"},{"$f":"TRUNC(PRO!H11,0)+TRUNC(PRO!H18,0)","v":0},"£down (for each PRO)",null,{"$f":"A36","v":"c1.30"},{"$f":"MAX(F88+F84,0)","v":0}]
[]
[null,"Property income"]
[null,null,null,null,null,{"$f":"\"lower of \"&PRO&PRO!G27&\" and \"&PRO&PRO!G30","v":"lower of PRO38 and PRO39"}]
[null,"Losses brought forward used against this year's profits",null,null,{"$f":"A37","v":"c1.31"},{"$f":"MAX(0,MIN(TRUNC(PRO!H28,0),TRUNC(PRO!H31+0.99,0)))","v":0},"£up"]
[null,null,null,null,null,{"$f":"\"Copy to \"&'Deductions (c4)'!Q145","v":"Copy to c4.28"}]
[]
[null,null,null,null,null,{"$f":"\"from \"&PRO&PRO!G33","v":"from PRO40"},null,null,null,{"$f":"E96&\" + \"&E92","v":"c1.32 + c1.31"}]
[null,"Taxable profit for the year without losses",null,null,{"$f":"A38","v":"c1.32"},{"$f":"TRUNC(PRO!H34,0)","v":0},"£down",null,{"$f":"A39","v":"c1.33"},{"$f":"MAX(F96+F92,0)","v":0}]
[null,null,null,null,null,{"$f":"\"copy to \"&'LLIR (c24)'!A2","v":"copy to c24.2"}]
[null,null,null,null,null,null,null,null,null,{"$f":"I88&\" + \"&I96","v":"c1.30 + c1.33"}]
[null,"Profit from UK land and property",null,null,null,null,null,null,{"$f":"A40","v":"c1.34"},{"$f":"J88+J96","v":0}]
[]
[]
[null,"Foreign income"]
[null,null,null,null,null,null,null,null,null,{"$f":"FOR&FOR!G30&\" + \"&FOR&FOR!G33&\" + \"&FOR&FOR!G40&\" + \"&FOR&FOR!G46&\" + \"&FOR&FOR!K33&\" + \"&FOR&FOR!K37","v":"FOR7.2 + FOR7.4 + FOR9 + FOR13 + FOR41 + FOR42"}]
[null,"Dividends + other income + Gains + benefit",null,null,null,null,null,null,{"$f":"A41","v":"c1.35"},{"$f":"TRUNC(FOR!H31+FOR!H34+FOR!H41+FOR!H47+FOR!L34+FOR!L38,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"I104&\" + \"&'Div Cr (c10)'!I19","v":"c1.35 + c10.3.2"}]
[null,null,null,null,null,null,null,null,{"$f":"A42","v":"c1.35a"},{"$f":"J104+TRUNC('Div Cr (c10)'!J19,0)","v":0},"£down"]
[]
[null,"Income from land and property abroad",null,null,null,{"$f":"\"from \"&FOR&FOR!K10","v":"from FOR26"}]
[null,"Losses brought forward",null,null,{"$f":"A43","v":"c1.36"},{"$f":"TRUNC(FOR!L11+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,{"$f":"\"from \"&FOR&FOR!O15","v":"from FOR30"}]
[null,"Foreign Income without losses",null,null,{"$f":"A44","v":"c1.37"},{"$f":"TRUNC(FOR!P16,0)","v":0},"£down"]
[]
[null,null,null,null,null,{"$f":"\"from \"&FOR&FOR!K19","v":"from FOR31"}]
[null,"Loss set off against total income",null,null,{"$f":"A45","v":"c1.38"},{"$f":"TRUNC(FOR!L20+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,{"$f":"\"from \"&FOR&FOR!O19","v":"from FOR32"}]
[null,"Total loss to carry forward to the following year",null,null,{"$f":"A46","v":"c1.39"},{"$f":"TRUNC(FOR!P20+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"E113&\" + \"&E110&\" minus (\"&E116&\" + \"&E119&\")\"","v":"c1.37 + c1.36 minus (c1.38 + c1.39)"}]
[null,"Income net of losses",null,null,null,null,null,null,{"$f":"A47","v":"c1.40"},{"$f":"MAX(F113+F110-(F116+F119),0)","v":0}]
[]
[null,"If Remittance Basis Claim"]
[null,"Savings & Dividends",null,{"$f":"\"If \"&NRD&NRD!H5&\" = Y\"","v":"If NRD28 = Y"}]
[null,null,null,{"$f":"\"from \"&INC&'INC(1)'!I21","v":"from INC6"},{"$f":"A48","v":"c1.41"},{"$f":"IF(remit_basis=TRUE,TRUNC('INC(1)'!J22,0),0)","v":0},"£down"]
[null,null,null,{"$f":"\"from \"&FOR&FOR!G19","v":"from FOR4"},{"$f":"A49","v":"c1.42"},{"$f":"IF(remit_basis=TRUE,TRUNC(FOR!H20,0),0)","v":0},"£down"]
[null,null,null,{"$f":"\"From \"&FOR&FOR!G22","v":"From FOR6"},{"$f":"A50","v":"c1.43"},{"$f":"IF(remit_basis=TRUE,TRUNC(MAX(0,FOR!H23),0),0)","v":0},"£down"]
[null,null,null,{"$f":"\"from \"&FOR&FOR!G43","v":"from FOR11"},{"$f":"A51","v":"c1.43a"},{"$f":"IF(remit_basis=TRUE,TRUNC(MAX(0,FOR!H44),0),0)","v":0},"£down"]
[null,null,null,{"$f":"\"else \"&E126&\" to \"&E129&\" = 0 zero\"","v":"else c1.41 to c1.43a = 0 zero"}]
[null,null,null,"end if"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"E126&\" + \"&E127&\" + \"&E128&\" + \"&E129","v":"c1.41 + c1.42 + c1.43 + c1.43a"}]
[null,null,null,null,null,null,null,null,{"$f":"A52","v":"c1.44"},{"$f":"F126+F127+F128+F129","v":0}]
[]
[]
[null,"Trusts and estates"]
[null,null,null,{"$f":"\"(\"&TRU&TRU!C11&\" + \"&TRU&TRU!C20&\" + \"&TRU&TRU!K6&\") × NS_gross (\"&NS_gross_F&\")\"","v":"(TRU3 + TRU7 + TRU16) × NS_gross (100/80)"},{"$f":"A53","v":"c1.45"},{"$f":"TRUNC((TRU!D12+TRU!D21+TRU!L7)*NS_gross,0)","v":0},"£down"]
[null,null,null,{"$f":"TRU&TRU!C6&\" × trust_gross (\"&trust_gross_F&\")\"","v":"TRU1 × trust_gross (100/55)"},"c1.46",{"$f":"TRUNC(TRU!D7*trust_gross,0)","v":0},"£down"]
[null,null,null,{"$f":"TRU&TRU!C32&\" × trust_gross (\"&trust_gross_F&\")\"","v":"TRU10 × trust_gross (100/55)"},"c1.47",{"$f":"TRUNC(TRU!D33*trust_gross,0)","v":0},"£down"]
[null,null,null,{"$f":"\"from \"&TRU&TRU!K28","v":"from TRU22"},"c1.48",{"$f":"TRUNC(TRU!L29,0)","v":0},"£down",null,null,{"$f":"E138&\" + \"&E139&\" + \"&E140&\" +\"","v":"c1.45 + c1.46 + c1.47 +"}]
[null,null,null,"Set to zero","c1.49",0,null,null,null,{"$f":"E141&\" + \"&E143","v":"c1.48 + c1.50"}]
[null,null,null,{"$f":"\"from \"&TRU&TRU!G28","v":"from TRU13"},"c1.50",{"$f":"TRUNC(TRU!H29,0)","v":0},"£down",null,{"$f":"A59","v":"c1.51"},{"$f":"F138+F139+F140+F141+F143","v":0}]
[]
[]
[null,"UK pensions and state benefits",null,null,null,null,null,{"$f":"INC&'INC(2)'!C4&\" + \"&INC&'INC(2)'!C13&\" + \"&INC&'INC(2)'!G7&\" + \"&INC&'INC(2)'!G13&\" + \"&INC&'INC(2)'!G16","v":"INC8 + INC11 + INC13 + INC15 + INC16"},{"$f":"A60","v":"c1.52"},{"$f":"TRUNC('INC(2)'!D5,0)+TRUNC('INC(2)'!D14,0)+TRUNC('INC(2)'!H8,0)+TRUNC('INC(2)'!H14,0)+TRUNC('INC(2)'!H17,0)","v":0},"£down"]
[]
[]
[null,"Other income",null,{"$f":"INC&'INC(2)'!C22&\" minus \"&INC&'INC(2)'!C25","v":"INC17 minus INC18"},{"$f":"A61","v":"c1.53"},{"$f":"TRUNC(MAX(0,'INC(2)'!D23-'INC(2)'!D26),0)","v":0},"£down"]
[null,null,null,{"$f":"\"from \"&INC&'INC(2)'!G22","v":"from INC20"},{"$f":"A62","v":"c1.54"},{"$f":"TRUNC('INC(2)'!H23,0)","v":0},"£down",null,null,{"$f":"E149&\" minus \"&E151","v":"c1.53 minus c1.55"}]
[null,null,null,{"$f":"\"from \"&AIL&AIL!C5","v":"from AIL1"},{"$f":"A63","v":"c1.55"},{"$f":"TRUNC(AIL!D6+0.99,0)","v":0},"£up",null,{"$f":"A64","v":"c1.55a"},{"$f":"MAX(0,F149-F151)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"E150&\" + \"&I151","v":"c1.54 + c1.55a"}]
[null,null,null,null,null,null,null,null,{"$f":"A65","v":"c1.56"},{"$f":"F150+J151","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'S loans(c27)'!A38","v":"copy to c27.25"}]
[]
[null,null,null,null,null,null,null,null,null,"set to zero"]
[null,"Disguised Remuneration",null,null,null,null,null,null,{"$f":"A66","v":"c1.56a"},0]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"I27&\" + \"&I31&\" + \"&I51&\" + \"&I60&\" + \"&I78&\" + \"&I99&\" + \"&I107&\" + \"&I122&\" + \"&I134&\" + \"&I143&\" + \"&I146&\" + \"&I154","v":"c1.9 + c1.10 + c1.17 + c1.20 + c1.27 + c1.34 + c1.35a + c1.40 + c1.44 + c1.51 + c1.52 + c1.56"}]
[null,"Total non-savings Income",null,null,null,null,null,null,{"$f":"A67","v":"c1.57"},{"$f":"MAX(0,J27+J31+J51+J60+J78+J99+J107+J122+J134+J143+J146+J154-TCRWS!B14)","v":0}]
[]
[]
[null,"Lump sum payments",null,null,null,null,null,null,null,{"$f":"\"from \"&ASE&ASE!C14","v":"from ASE5"}]
[null,null,null,null,null,null,null,null,{"$f":"A68","v":"c1.58"},{"$f":"MAX(0,TRUNC(ASE!D15,0)-TCRWS!D14)","v":0},"£down"]
[null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Taxable (c5)'!A43&\" and \"&'TSR (c17)'!E41&\" and \"&'non-res (c91)'!A8","v":"copy to c5.34a and c17.2 and c91.7"}]

{"sheet":"Savings (c2)","index":57,"n_rows":80,"n_cols":10,"rows_kept":80,"cut":false,"hidden":true,"merged":[]}
["c2.1","Add together savings income (not dividends)"]
["c2.2",null,null,null,"If any box in this stage is negative substitute zero"]
["c2.3","Partnerships"]
["c2.4",null,null,null,null,{"$f":"\"Total all instances (\"&SPS&PS!C22&\")\"","v":"Total all instances (SPS28)"}]
["c2.5","Your share of untaxed interest etc",null,null,{"$f":"A1","v":"c2.1"},{"$f":"TRUNC(PS!D23,0)","v":0},"£down (for each SPS)"]
["c2.6"]
["c2.7",null,null,null,null,"Total all instances"]
["c2.8","Total untaxed savings income taxable at 20% (box 30 + box 34)",null,null,null,{"$f":"\"(\"&FPS&PS!G17&\" + \"&FPS&PS!J48&\")\"","v":"(FPS35 + FPS73)"}]
["c2.9","+ Taxed income taxable at 20% (box 71 minus box 72)",null,null,{"$f":"A2","v":"c2.2"},{"$f":"TRUNC(PS!H18,0)+TRUNC(PS!K49,0)","v":0},"£down (for each FPS)"]
["c2.10",null,null,null,null,null,null,null,{"$f":"E5&\" + \"&E9","v":"c2.1 + c2.2"}]
["c2.11",null,null,null,null,null,null,{"$f":"A3","v":"c2.3"},{"$f":"F5+F9","v":0}]
["c2.12"]
["c2.13"]
["c2.14","Foreign income"]
["c2.15",null,null,null,null,{"$f":"FOR&FOR!O37&\" divided by BR_rate (\"&BR_rate * 100&\"%)\"","v":"FOR45 divided by BR_rate (20%)"}]
["c2.16","Tax treated as paid (grossed up)",null,null,{"$f":"A4","v":"c2.4"},{"$f":"TRUNC((FOR!P38/BR_rate),0)","v":0},"£down"]
["c2.17"]
["c2.18","Lower of Gains on foreign life insurance policies and",null,null,null,{"$f":"\"Lower of \"&FOR&FOR!K40&\" and \"&E16","v":"Lower of FOR43 and c2.4"}]
["c2.19","Tax treated as paid (grossed up)",null,null,{"$f":"A5","v":"c2.5"},{"$f":"MIN(TRUNC(FOR!L41,0),F16)","v":0},"£down"]
[null,null,null,null,null,{"$f":"\"copy to \"&'Divs (c3)'!G59","v":"copy to c3.16"}]
[]
[]
[null,null,null,null,null,{"$f":"\"if \"&FOR&FOR!K40&\" minus \"&E19&\" > 0 (zero) then\"","v":"if FOR43 minus c2.5 > 0 (zero) then"}]
[null,null,null,null,null,{"$f":"E28&\" = \"&FOR&FOR!K40&\" minus \"&E19","v":"c2.6 = FOR43 minus c2.5"}]
[null,null,null,null,null,"else"]
[null,null,null,null,null,{"$f":"E28&\" = 0 (zero)\"","v":"c2.6 = 0 (zero)"}]
[null,"Amount of Gains on foreign life insurance policies",null,null,null,"end if"]
[null,"where no tax treated as paid",null,null,{"$f":"A6","v":"c2.6"},{"$f":"TRUNC(MAX(0,FOR!L41-F19),0)","v":0},"£down"]
[]
[null,null,null,null,{"$f":"\"If \"&NRD&NRD!H5&\" = N\"","v":"If NRD28 = N"}]
[null,null,null,null,{"$f":"E34&\"= \"&FOR&FOR!G19","v":"c2.7= FOR4"}]
[null,null,null,null,"else c2.7 = 0"]
[null,"If No Remittance Basis Claim",null,null,"end if"]
[null,"Interest and other income from overseas savings",null,null,{"$f":"A7","v":"c2.7"},{"$f":"IF(remit_basis=FALSE,TRUNC(FOR!H20,0),0)","v":0},"£down"]
[]
[null,null,null,null,null,{"$f":"\"from \"&INC&'INC(1)'!C21","v":"from INC3"}]
[null,"Untaxed foreign interest",null,null,{"$f":"A8","v":"c2.8"},{"$f":"TRUNC('INC(1)'!D22,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,null,null,{"$f":"E28&\" + \"&E34&\" + \"&E37","v":"c2.6 + c2.7 + c2.8"}]
[null,null,null,null,null,null,null,{"$f":"A9","v":"c2.9"},{"$f":"F28+F34+F37","v":0}]
[]
[]
[null,"Trusts and estates"]
[]
[null,"Net amount of savings income – after tax taken off",null,null,null,{"$f":"\"(\"&TRU&TRU!C15&\" + \"&TRU&TRU!C24&\" + \"&TRU&TRU!K11&\") ×\"","v":"(TRU4 + TRU8 + TRU17) ×"}]
[null,"+ Net amount of savings income taxed at basic rate",null,null,null,{"$f":"\"savings_gross (\"&savings_gross_F&\")\"","v":"savings_gross (100/80)"}]
[null,"+ Savings income – after tax taken off",null,null,{"$f":"A10","v":"c2.10"},{"$f":"TRUNC((TRUNC(TRU!D16,0)+TRUNC(TRU!D25,0)+TRUNC(TRU!L12,0))*savings_gross,0)","v":0},"£down"]
[null,null,null,null,null,{"$f":"\"copy to \"&'non-res (c91)'!A13","v":"copy to c91.12"}]
[]
[null,null,null,null,null,{"$f":"TRU&TRU!G20&\" × trust_gross (\"&trust_gross_F&\")\"","v":"TRU11 × trust_gross (100/55)"}]
[null,"Net amount of savings income taxed at trust rate",null,null,{"$f":"A11","v":"c2.11"},{"$f":"TRUNC((TRU!H21)*trust_gross,0)","v":0},"£down"]
[]
[null,null,null,null,null,{"$f":"\"from \"&TRU&TRU!G32","v":"from TRU14"},null,null,{"$f":"E47&\" + \"&E51&\" + \"&E54","v":"c2.10 + c2.11 + c2.12"}]
[null,"Savings income paid gross",null,null,{"$f":"A12","v":"c2.12"},{"$f":"TRUNC(TRU!H33,0)","v":0},"£down",{"$f":"A13","v":"c2.13"},{"$f":"F47+F51+F54","v":0}]
[]
[]
[null,"Savings Interest received"]
[null,null,null,null,null,{"$f":"INC&'INC(1)'!C15&\" × savings_gross (\"&savings_gross_F&\")\"","v":"INC1 × savings_gross (100/80)"}]
[null,"Taxed UK interest etc",null,null,{"$f":"A14","v":"c2.14"},{"$f":"TRUNC('INC(1)'!D16*savings_gross,0)","v":0},"£down"]
[null,null,null,null,null,{"$f":"\"copy to \"&'non-res (c91)'!A10","v":"copy to c91.9"}]
[]
[null,null,null,null,null,{"$f":"\"from \"&INC&'INC(1)'!C18","v":"from INC2"}]
[null,"Untaxed UK interest etc",null,null,{"$f":"A15","v":"c2.15"},{"$f":"TRUNC('INC(1)'!D19)","v":0},"£down"]
[]
[null,null,null,null,null,{"$f":"\"from \"&AOI&AOI!G7","v":"from AOI3"}]
[null,"Interest from gilt-edged and other UK securities",null,null,{"$f":"A16","v":"c2.16"},{"$f":"TRUNC(AOI!H8,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,null,null,{"$f":"E59&\" + \"&E63&\" + \"&E66","v":"c2.14 + c2.15 + c2.16"}]
[null,"Total interest from UK banks and building societies",null,null,null,null,null,{"$f":"A17","v":"c2.17"},{"$f":"F59+F63+F66","v":0}]
[]
[]
[null,"Gains on life insurance policies etc."]
[]
[null,"UK life insurance policy etc gains where no tax was treated as paid",null,null,null,null,null,null,{"$f":"AOI&AOI!C19&\" + \"&AOI&AOI!G13","v":"AOI6 + AOI8"}]
[null,"+ UK life insurance policy etc gains from voided ISAs",null,null,null,null,null,{"$f":"A18","v":"c2.18"},{"$f":"TRUNC(AOI!D20+AOI!H14,0)","v":0},"£down"]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"H11&\" + \"&H40&\" + \"&H54&\" + \"&H69&\" + \"&H75","v":"c2.3 + c2.9 + c2.13 + c2.17 + c2.18"}]
[null,"Total Savings income and gains from life policies etc. (not dividends)",null,null,null,null,null,{"$f":"A19","v":"c2.19"},{"$f":"MAX(0,I11+I40+I54+I69+I75-TCRWS!F14)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'non-res (c91)'!A9","v":"copy to c91.8"}]

{"sheet":"Divs (c3)","index":58,"n_rows":108,"n_cols":9,"rows_kept":108,"cut":false,"hidden":true,"merged":[]}
["c3.1","Add together dividends"]
["c3.2",null,null,null,"If any box in this stage is negative substitute zero"]
["c3.3"]
["c3.4","Partnerships",null,null,null,null,null,{"$f":"\"Total all instances (\"&FPS&PS!G42&\")\"","v":"Total all instances (FPS70)"}]
["c3.5","Total Dividend income",null,null,null,null,{"$f":"'Divs (c3)'!A1","v":"c3.1"},{"$f":"TRUNC(PS!H43,0)","v":0},"£down"]
["c3.6"]
["c3.7"]
["c3.7.1","Foreign dividends"]
["c3.8"]
["c3.9","If No Remittance Basis Claim",null,{"$f":"\"If \"&NRD&NRD!H5&\" = N\"","v":"If NRD28 = N"}]
["c3.10",null,{"$f":"\"from \"&FOR&FOR!G43","v":"from FOR11"},{"$f":"'Divs (c3)'!A2","v":"c3.2"},{"$f":"IF(remit_basis=FALSE,TRUNC(FOR!H44,0),0)","v":0},"£down"]
["c3.11",null,{"$f":"\"from \"&INC&'INC(1)'!I21","v":"from INC6"},{"$f":"'Divs (c3)'!A3","v":"c3.3"},{"$f":"IF(remit_basis=FALSE,TRUNC('INC(1)'!J22,0),0)","v":0},"£down"]
["c3.12",null,{"$f":"\"from \"&FOR&FOR!G22","v":"from FOR6"},{"$f":"'Divs (c3)'!A4","v":"c3.4"},{"$f":"IF(remit_basis=FALSE,TRUNC(MAX(0,FOR!H23),0),0)","v":0},"£down"]
["c3.13",null,null,"else"]
["c3.13a",null,null,{"$f":"D11&\" to \"&D13&\" = 0 (zero)\"","v":"c3.2 to c3.4 = 0 (zero)"}]
["c3.14",null,null,"end if",null,null,null,{"$f":"D11&\" + \"&D12&\" + \"&D13","v":"c3.2 + c3.3 + c3.4"}]
["c3.15",null,null,null,null,null,{"$f":"'Divs (c3)'!A5","v":"c3.5"},{"$f":"MAX(0,E11+E12+E13-(TCRWS!H14+TCRWS!J14))","v":0}]
["c3.16",null,null,null,null,null,null,{"$f":"\"copy to \"&'non-res (c91)'!A17","v":"copy to c91.16"}]
["c3.17"]
["c3.18","Trusts and estates"]
["c3.19","Trust dividend income"]
["c3.20"]
["c3.21",null,null,null,{"$f":"\"(\"&TRU&TRU!G11&\" + \"&TRU&TRU!C28&\") × divs_gross (\"&divs_gross_F&\")\"","v":"(TRU5 + TRU9) × divs_gross (100/91.25)"}]
["c3.21.1","Non-discretionary income entitlement from a trust",null,{"$f":"'Divs (c3)'!A6","v":"c3.6"},{"$f":"TRUNC((TRU!H12+TRU!D29)*divs_gross,0)","v":0},"£down"]
[null,null,null,null,{"$f":"\"copy to \"&'non-res (c91)'!A19","v":"copy to c91.18"}]
["c3.22"]
["c3.23",null,null,null,{"$f":"TRU&TRU!K15&\" × divs_gross (\"&divs_gross_F&\")\"","v":"TRU18 × divs_gross (100/91.25)"}]
["c3.24","Income from United Kingdom (UK) estates",null,{"$f":"'Divs (c3)'!A7","v":"c3.7"},{"$f":"TRUNC(TRU!L16*divs_gross,0)","v":0},"£down"]
["c3.25",null,null,null,{"$f":"\"copy to \"&'non-res (c91)'!A20","v":"copy to c91.19"}]
[]
["c3.26",null,null,null,{"$f":"TRU&TRU!K20&\" × divs_gross_old (\"&divs_gross_old_F&\")\"","v":"TRU18.1 × divs_gross_old (100/92.5)"}]
[null,null,null,{"$f":"A8","v":"c3.7.1"},{"$f":"TRUNC(TRU!L21*divs_gross_old,0)","v":0},"£down"]
[null,null,null,null,{"$f":"\"copy to \"&'non-res (c91)'!A21","v":"copy to c91.19a"}]
[]
[null,null,null,null,{"$f":"TRU&TRU!G24&\" × trust_div_gross (\"&trust_div_gross_F&\")\"","v":"TRU12 × trust_div_gross (100/60.65)"}]
[null,"Non-discretionary income entitlement from a trust at trust rate",null,{"$f":"'Divs (c3)'!A9","v":"c3.8"},{"$f":"TRUNC(TRU!H25*trust_div_gross,0)","v":0},"£down"]
[null,null,null,null,{"$f":"\"copy to \"&'non-res (c91)'!A22","v":"copy to c91.20"}]
[]
[null,null,null,null,null,null,null,{"$f":"D24&\" + \"&D28&\" + \"&D32&\" + \"&D36","v":"c3.6 + c3.7 + c3.7.1 + c3.8"}]
[null,"Total Trust and estates dividends",null,null,null,null,{"$f":"'Divs (c3)'!A10","v":"c3.9"},{"$f":"E24+E28+E32+E36","v":0}]
[]
[]
[null,"Dividends from UK companies"]
[null,null,{"$f":"\"from \"&INC&'INC(1)'!I15","v":"from INC4"},{"$f":"'Divs (c3)'!A11","v":"c3.10"},{"$f":"TRUNC('INC(1)'!J16,0)","v":0},"£down"]
[null,null,{"$f":"\"from \"&INC&'INC(1)'!I18","v":"from INC5"},{"$f":"A12","v":"c3.11"},{"$f":"TRUNC('INC(1)'!J19,0)","v":0},"£down"]
[null,null,{"$f":"\"from \"&AOI&AOI!C28","v":"from AOI12"},{"$f":"'Divs (c3)'!A13","v":"c3.12"},{"$f":"TRUNC(AOI!D29,0)","v":0},"£down"]
[null,null,{"$f":"\"from \"&AOI&AOI!G28","v":"from AOI13"},{"$f":"'Divs (c3)'!A14","v":"c3.13"},{"$f":"TRUNC(AOI!H29)","v":0},"£down"]
[null,null,{"$f":"\"from \"&AOI&AOI!G31","v":"from AOI13.1"},{"$f":"'Divs (c3)'!A15","v":"c3.13a"},{"$f":"TRUNC(AOI!H32)","v":0},"£down"]
[null,null,null,null,null,null,null,{"$f":"D44&\" + \"&D45&\" + \"&D46&\" + \"&D47&\" + \"&D48","v":"c3.10 + c3.11 + c3.12 + c3.13 + c3.13a"}]
[null,"Total dividends from UK companies",null,null,null,null,{"$f":"'Divs (c3)'!A16","v":"c3.14"},{"$f":"E44+E45+E46+E47+E48","v":0}]
[null,null,null,null,null,null,null,{"$f":"\"add \"&'Savings (c2)'!A17&\" + \"&'Divs (c3)'!A16&\" and copy to \"&'S loans(c27)'!A35","v":"add c2.17 + c3.14 and copy to c27.22"}]
[]
[null,null,null,null,null,null,null,{"$f":"G5&\" + \"&G17&\" + \"&G40&\" + \"&G50","v":"c3.1 + c3.5 + c3.9 + c3.14"}]
[null,"Total dividend income",null,null,null,null,{"$f":"'Divs (c3)'!A17","v":"c3.15"},{"$f":"H5+H17+H40+H50","v":0}]
[null,null,null,null,null,null,null,{"$f":"\"copy to \"&'TSR (c17)'!A31&\" and \"&'LLIR (c24)'!A15&\" and \"&'non-res (c91)'!A16","v":"copy to c17.22f and c24.13 and c91.15"}]
[]
[null,"Add together gains on life insurance policies etc. with tax treated as paid"]
[null,null,null,null,null,null,null,{"$f":"\"from \"&'Savings (c2)'!E19","v":"from c2.5"}]
[null,"Foreign income",null,null,null,null,{"$f":"'Divs (c3)'!A18","v":"c3.16"},{"$f":"'Savings (c2)'!F19","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"\"from \"&AOI&AOI!C13","v":"from AOI4"}]
[null,"Gains on life insurance policies etc.",null,null,null,null,{"$f":"'Divs (c3)'!A19","v":"c3.17"},{"$f":"TRUNC(AOI!D14,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,null,{"$f":"G59&\" + \"&G62","v":"c3.16 + c3.17"}]
[null,null,null,null,null,null,{"$f":"'Divs (c3)'!A20","v":"c3.18"},{"$f":"MAX(0,H59+H62-TCRWS!L14)","v":0}]
[null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Taxable (c5)'!E302&\" and \"&'non-res (c91)'!A27","v":"copy to c5.41 and c91.24"}]
[null,null,null,null,null,null,null,{"$f":"\"and add \"&'Savings (c2)'!A19&\" + \"&'Divs (c3)'!A20&\" and copy to \"&'LLIR (c24)'!A14","v":"and add c2.19 + c3.18 and copy to c24.12"}]
[]
[null,"Add together non-savings income etc. with notional tax"]
[null,null,null,null,null,null,null,{"$f":"TRU&TRU!O6&\" × NS_gross (\"&NS_gross_F&\")\"","v":"TRU19 × NS_gross (100/80)"}]
[null,"Trusts and estates",null,null,null,null,{"$f":"'Divs (c3)'!A21","v":"c3.19"},{"$f":"TRUNC(TRU!P7*NS_gross,0)","v":0},"£down"]
[null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Taxable (c5)'!E307&\" and \"&'non-res (c91)'!A28","v":"copy to c5.42 and c91.25"}]
[null,null,null,null,null,null,null,{"$f":"\"and add \"&'NS income (c1)'!A59&\" + \"&'Savings (c2)'!A13&\" + \"&'Divs (c3)'!A10&\" + \"&'Divs (c3)'!A21&\" and copy to \"&'S loans(c27)'!A34","v":"and add c1.51 + c2.13 + c3.9 + c3.19 and copy to c27.21"}]
[]
[null,null,null,null,null,null,null,{"$f":"\"from \"&TRU&TRU!G6","v":"from TRU2"}]
[null,null,null,null,null,null,{"$f":"'Divs (c3)'!A22","v":"c3.20"},{"$f":"TRUNC(TRU!H7,0)","v":0},"£down"]
[null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Taxable (c5)'!E312&\" and \"&'non-res (c91)'!A29","v":"copy to c5.43 and c91.26"}]
[null,null,null,null,null,null,null,{"$f":"\"and add \"&'NS income (c1)'!A59&\" + \"&'Savings (c2)'!A13&\" + \"&'Divs (c3)'!A10&\" + \"&'Divs (c3)'!A21&\" + \"&'Divs (c3)'!A22&\" and copy to \"&'Deductions (c4)'!A59","v":"and add c1.51 + c2.13 + c3.9 + c3.19 + c3.20 and copy to c4.53"}]
[]
[]
[]
[null,null,null,null,null,null,null,{"$f":"'NS income (c1)'!I162&\" + \"&'NS income (c1)'!I166&\" + \"&'Savings (c2)'!H79&\" + \"&G54&\" + \"&G65&\" + \"&G71&\" + \"&G76","v":"c1.57 + c1.58 + c2.19 + c3.15 + c3.18 + c3.19 + c3.20"}]
[null,"Total Income",null,null,null,null,{"$f":"'Divs (c3)'!A23","v":"c3.21"},{"$f":"'NS income (c1)'!J162+'NS income (c1)'!J166+'Savings (c2)'!I79+H54+H65+H71+H76","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"\"(\"&'NS income (c1)'!I162&\" + \"&'NS income (c1)'!I166&\" + \"&'Savings (c2)'!H79&\" + \"&G54&\" + \"&G65&\" + \"&G71&\" + \"&G76&\") minus \"&'NS income (c1)'!I24","v":"(c1.57 + c1.58 + c2.19 + c3.15 + c3.18 + c3.19 + c3.20) minus c1.8.1"}]
[null,"CESA only Total Income for LEA",null,null,null,null,{"$f":"A24","v":"c3.21.1"},{"$f":"('NS income (c1)'!J162+'NS income (c1)'!J166+'Savings (c2)'!I79+H54+H65+H71+H76)-'NS income (c1)'!J24","v":0}]
[]
[]
[null,"Calculate miscellaneous values"]
[]
[null,"Double Taxation Agreement income"]
[]
[null,"Amount of Double Taxation Agreement income ",null,null,null,null,null,{"$f":"\"from NRD\"&NRD!D16","v":"from NRD20"}]
[null,"for which partial relief is being claimed",null,null,null,null,{"$f":"'Divs (c3)'!A26","v":"c3.22"},{"$f":"TRUNC(NRD!E17,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,null,{"$f":"G83&\" + \"&G94","v":"c3.21 + c3.22"}]
[null,"Total Income + DTA Income",null,null,null,null,{"$f":"'Divs (c3)'!A27","v":"c3.23"},{"$f":"H83+H94","v":0}]
[]
[]
[null,null,null,null,null,null,null,{"$f":"\"from \"&AIL&AIL!G5","v":"from AIL6"}]
[null,"plus Payroll Giving",null,null,null,null,{"$f":"A28","v":"c3.24"},{"$f":"TRUNC(AIL!H6,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,null,{"$f":"\"from \"&REL&'REL(1)'!C6&\" + \"&REL&'REL(1)'!C9&\" + \"&REL&'REL(1)'!H6&\" + \"&REL&'REL(1)'!H9","v":"from REL1 + REL2 + REL3 + REL4"}]
[null,"minus Pension payments",null,null,null,null,{"$f":"A29","v":"c3.25"},{"$f":"TRUNC('REL(1)'!D7+0.99,0)+TRUNC('REL(1)'!D10+0.99,0)+TRUNC('REL(1)'!I7+0.99,0)+TRUNC('REL(1)'!I10+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,null,{"$f":"\"(\"&G97&\" + \"&G101&\") minus \"&G104","v":"(c3.23 + c3.24) minus c3.25"}]
[null,"Adjusted Total Income used for calculating the limit on Relief",null,null,null,null,{"$f":"A31","v":"c3.26"},{"$f":"MAX(0,(H97+H101)-H104)","v":0}]
[null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'Deductions (c4)'!D201","v":"Copy to c4.41"}]

{"sheet":"Status (c3a)","index":59,"n_rows":45,"n_cols":31,"rows_kept":45,"cut":false,"hidden":true,"merged":[]}
["c3a.1","Status"]
["c3a.1a",null,null,null,"If any box in this stage is negative substitute zero"]
["c3a.2"]
["c3a.2a","Non-UK resident"]
["c3a.2b","To be a Scottish or Welsh taxpayer a person must first be a UK resident for tax purposes."]
["c3a.2c"]
["c3a.3"]
["c3a.3.1"]
["c3a.3a",{"$f":"\"if \"&NRD!P4&\" = Y\"","v":"if box_NRD1 = Y"}]
["c3a.3b",{"$f":"D21&\" = 1\"","v":"c3a.1 = 1"}]
["c3a.4","else",null,null,"If Tax Status used in calculation = S "]
["c3a.4a",{"$f":"\"Calculate \"&D21","v":"Calculate c3a.1"},null,null,{"$f":"D21&\" = 2\"","v":"c3a.1 = 2"}]
["c3a.4b",null,null,null,"else"]
["c3a.5",null,null,null,"If Tax Status used in calculation = C "]
["c3a.5a",null,null,null,{"$f":"D21&\" = 3\"","v":"c3a.1 = 3"}]
["c3a.6",null,null,null,"else"]
[null,null,null,null,{"$f":"D21&\" = 1\"","v":"c3a.1 = 1"}]
[null,null,null,null,"end if"]
[null,null,null,null,"end if"]
[null,null,null,null,"end if"]
[null,null,null,{"$f":"A1","v":"c3a.1"},{"$f":"IF(box_NRD1,1,IF(Residency_Status_in_UK=2,2,IF(Residency_Status_in_UK=3,3,1)))","v":1}]
[]
[null,null,null,null,"end if"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"if \"&D21&\" = 2\"","v":"if c3a.1 = 2"},null,null,null,{"$f":"\"if \"&D21&\" = 2\"","v":"if c3a.1 = 2"},null,null,null,{"$f":"\"if \"&D21&\" = 2\"","v":"if c3a.1 = 2"},null,null,null,null,null,null,null,{"$f":"\"if \"&D21&\" = 2\"","v":"if c3a.1 = 2"},null,null,{"$f":"\"if \"&D21&\" = 2\"","v":"if c3a.1 = 2"},null,null,{"$f":"\"if \"&D21&\" = 2\"","v":"if c3a.1 = 2"}]
[null,null,null,null,null,null,null,null,{"$f":"H33&\" = SSR_band (\"&DOLLAR(SSR_band,0)&\")\"","v":"c3a.1a = SSR_band (£2,306)"},null,null,null,{"$f":"L33&\" = SBR_band (\"&DOLLAR(SBR_band,0)&\")\"","v":"c3a.2 = SBR_band (£11,685)"},null,null,null,{"$f":"P33&\" = SIR_band (\"&DOLLAR(SIR_band,0)&\")\"","v":"c3a.2a = SIR_band (£17,101)"},null,null,null,null,null,null,null,{"$f":"X33&\" = SHR_band (\"&DOLLAR(SHR_band,0)&\")\"","v":"c3a.3 = SHR_band (£31,338)"},null,null,{"$f":"AA33&\" = SAR_band (\"&DOLLAR(SAR_band,0)&\")\"","v":"c3a.3.1 = SAR_band (£62,710)"},null,null,{"$f":"AD33&\" = SAHR_band (\"&DOLLAR(SAHR_band,0)&\")\"","v":"c3a.3a = SAHR_band (£125,140)"}]
[null,null,null,null,null,null,null,null,"else",null,null,null,"else",null,null,null,"else",null,null,null,null,null,null,null,"else",null,null,"else",null,null,"else"]
[null,null,null,null,null,null,null,null,{"$f":"H33&\" = 0 (zero)\"","v":"c3a.1a = 0 (zero)"},null,null,null,{"$f":"L33&\" = BR_band (\"&DOLLAR(BR_band,0)&\")\"","v":"c3a.2 = BR_band (£37,700)"},null,null,null,{"$f":"P33&\" = 0 (zero)\"","v":"c3a.2a = 0 (zero)"},null,null,null,null,null,null,null,{"$f":"X33&\" = HR_band (\"&DOLLAR(HR_band,0)&\")\"","v":"c3a.3 = HR_band (£87,440)"},null,null,{"$f":"AA33&\" = 0 (zero)\"","v":"c3a.3.1 = 0 (zero)"},null,null,{"$f":"AD33&\" = AHR_band (\"&DOLLAR(AHR_band,0)&\")\"","v":"c3a.3a = AHR_band (£125,140)"}]
[null,null,null,null,null,null,null,null,"end if",null,null,null,"end if",null,null,null,"end if",null,null,{"$f":"\"BR_band (\"&DOLLAR(BR_band,0)&\") minus (\"&H33&\" + \"&L33&\" + \"&P33&\")\"","v":"BR_band (£37,700) minus (c3a.1a + c3a.2 + c3a.2a)"},null,null,null,null,"end if",null,null,"end if",null,null,"end if"]
[null,"Rate bands",null,null,null,null,null,{"$f":"A2","v":"c3a.1a"},{"$f":"IF(AND(Resident,E21=2),SSR_band,0)","v":0},null,null,{"$f":"A3","v":"c3a.2"},{"$f":"IF(AND(Resident,E21=2),SBR_band,BR_band)","v":37700},null,null,{"$f":"A4","v":"c3a.2a"},{"$f":"IF(AND(Resident,E21=2),SIR_band,0)","v":0},null,{"$f":"A5","v":"c3a.2b"},{"$f":"BR_band-(I33+M33+Q33)","v":0},"This box can be negative",null,null,{"$f":"A7","v":"c3a.3"},{"$f":"IF(AND(Resident,E21=2),SHR_band,HR_band)","v":87440},null,{"$f":"A8","v":"c3a.3.1"},{"$f":"IF(AND(Resident,E21=2),SAR_band,0)","v":0},null,{"$f":"A9","v":"c3a.3a"},{"$f":"IF(AND(Resident,E21=2),SAHR_band,AHR_band)","v":125140}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c6)'!A11","v":"copy to c6.8"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&D21&\" = 3\"","v":"if c3a.1 = 3"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&D21&\" = 3\"","v":"if c3a.1 = 3"},null,null,null,null,null,{"$f":"\"if \"&D21&\" = 3\"","v":"if c3a.1 = 3"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L45&\" = WBR_rate (\"&WBR_rate*100&\"%)\"","v":"c3a.4 = WBR_rate (20%)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"X45&\" = WHR_rate (\"&WHR_rate*100&\"%)\"","v":"c3a.5 = WHR_rate (40%)"},null,null,null,null,null,{"$f":"AD45&\" = WAHR_rate (\"&WAHR_rate*100&\"%)\"","v":"c3a.6 = WAHR_rate (45%)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"else",null,null,null,null,null,null,null,null,null,null,null,"else",null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&D21&\" = 2\"","v":"if c3a.1 = 2"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&D21&\" = 2\"","v":"if c3a.1 = 2"},null,null,null,null,null,{"$f":"\"if \"&D21&\" = 2\"","v":"if c3a.1 = 2"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L45&\" = SBR_rate (\"&SBR_rate*100&\"%)\"","v":"c3a.4 = SBR_rate (20%)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"X45&\" = SHR_rate (\"&SHR_rate*100&\"%)\"","v":"c3a.5 = SHR_rate (42%)"},null,null,null,null,null,{"$f":"AD45&\" = SAHR_rate (\"&SAHR_rate*100&\"%)\"","v":"c3a.6 = SAHR_rate (48%)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"else",null,null,null,null,null,null,null,null,null,null,null,"else",null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L45&\" = BR_rate (\"&BR_rate*100&\"%)\"","v":"c3a.4 = BR_rate (20%)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"X45&\" = HR_rate (\"&HR_rate*100&\"%)\"","v":"c3a.5 = HR_rate (40%)"},null,null,null,null,null,{"$f":"AD45&\" = AHR_rate (\"&AHR_rate*100&\"%)\"","v":"c3a.6 = AHR_rate (45%)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"end if",null,null,null,null,null,null,null,null,null,null,null,"end if",null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,{"$f":"\"SSR_rate (\"&SSR_rate*100&\"%)\"","v":"SSR_rate (19%)"},null,null,null,"end if",null,null,null,{"$f":"\"SIR_rate (\"&SIR_rate*100&\"%)\"","v":"SIR_rate (21%)"},null,null,null,null,null,null,null,"end if",null,null,{"$f":"\"SAR_rate (\"&SAR_rate*100&\"%)\"","v":"SAR_rate (45%)"},null,null,"end if"]
[null,"Tax rates",null,null,null,null,null,{"$f":"A10","v":"c3a.3b"},{"$f":"SSR_rate","v":0.19},null,null,{"$f":"A11","v":"c3a.4"},{"$f":"IF(AND(Resident,E21=3),WBR_rate,IF(AND(Resident,E21=2),SBR_rate,BR_rate))","v":0.2},null,null,{"$f":"A12","v":"c3a.4a"},{"$f":"SIR_rate","v":0.21},null,null,null,null,null,null,{"$f":"A14","v":"c3a.5"},{"$f":"IF(AND(Resident,E21=3),WHR_rate,IF(AND(Resident,E21=2),SHR_rate,HR_rate))","v":0.4},null,{"$f":"A15","v":"c3a.5a"},{"$f":"SAR_rate","v":0.45},null,{"$f":"A16","v":"c3a.6"},{"$f":"IF(AND(Resident,E21=3),WAHR_rate,IF(AND(Resident,E21=2),SAHR_rate,AHR_rate))","v":0.45}]

{"sheet":"Deductions (c4)","index":60,"n_rows":510,"n_cols":21,"rows_kept":510,"cut":false,"hidden":true,"merged":[]}
["c4.1","Calculate income tax reliefs and allowances"]
["c4.2",null,null,"If any box in this stage is negative substitute zero, unless otherwise stated"]
["c4.3","Income Tax Reliefs"]
["c4.4",null,null,"Relief subject to Limit",null,null,null,"Less exclusions",null,null,null,"Relief Limited to £50,000, or if more,",null,null,null,"Relief not subject to Limit"]
["c4.5","Share Loss Relief",null,null,null,null,null,null,null,null,null,"25% of adjusted total income"]
["c4.6","Capital Gains"]
["c4.7","Share loss relief used against income",null,null,{"$f":"\"from \"&CGT&CGT!C56","v":"from CGT41"}]
["c4.7.1","Relief subject to Limit",null,{"$f":"A1","v":"c4.1"},{"$f":"TRUNC(CGT!D57+0.99,0)","v":0},"£up"]
["c4.8"]
["c4.9","Share loss relief to which Enterprise Investment Scheme/",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&CGT&CGT!C59","v":"from CGT42"}]
["c4.10","Seed Enterprise Investment Scheme relief is attributable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A2","v":"c4.2"},{"$f":"TRUNC(CGT!D60+0.99,0)","v":0},"£up"]
["c4.11","Relief not subject to Limit"]
["c4.12"]
["c4.13"]
["c4.14"]
["c4.15",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D8&\" minus \"&Q11","v":"c4.1 minus c4.2"}]
["c4.16","Relief Limited to £50,000, or if more, 25% of adjusted total income",null,null,null,null,null,null,null,null,null,{"$f":"A3","v":"c4.3"},{"$f":"MAX(0,E8-R11)","v":0}]
["c4.17",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If calculation type = non-resident"]
["c4.18",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q23&\" = 0 (zero)\"","v":"c4.4 = 0 (zero)"}]
["c4.19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"else"]
["c4.19.1","Payments to trade unions or police organisations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q23&\" = \"&AOR&AOR!G8","v":"c4.4 = AOR8"}]
["c4.20","Trade Union or friendly society death benefit payments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
["c4.21","Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A4","v":"c4.4"},{"$f":"IF(non_resident,0,TRUNC(AOR!H9+0.99,0))","v":0},"£up"]
["c4.22"]
["c4.23"]
["c4.24"]
["c4.24.1","Trading loss relief for sole traders and partnerships"]
["c4.25","Sole Traders"]
["c4.26","Loss brought forward from earlier years set off against this year’s profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!E36","v":"from c1.11"}]
["c4.27","Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&SSE&SE!C5&\")\"","v":"Total all instances (SSE29)"},{"$f":"A5","v":"c4.5"},{"$f":"'NS income (c1)'!F36","v":0}]
["c4.28"]
["c4.29"]
["c4.30"]
["c4.31"]
["c4.32"]
["c4.33","Loss from this tax year set off against other income",null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&SSE&SE!C11&\")\"","v":"Total all instances (SSE33)"}]
["c4.34","Relief Limited to £50,000, or if more, 25% of adjusted total income",null,null,null,null,null,null,null,null,null,{"$f":"A6","v":"c4.6"},{"$f":"TRUNC(SE!D12+0.99,0)","v":0},"£up (for each SSE)"]
["c4.35"]
["c4.36","Loss brought forward from earlier years"]
["c4.37","set off against this year’s profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!E43","v":"from c1.14"}]
["c4.37.1","Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&FSE&SE!G11&\")\"","v":"Total all instances (FSE74)"},{"$f":"A7","v":"c4.7"},{"$f":"'NS income (c1)'!F43","v":0}]
["c4.38"]
["c4.39","Loss brought forward from earlier years"]
["c4.40","set off against this year’s transition profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&FSE&SE!G8&\")\"","v":"Total all instances (FSE73.4)"}]
["c4.40.1","Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A8","v":"c4.7.1"},{"$f":"TRUNC(SE!H9+0.99,0)","v":0},"£up (for each FSE)"]
["c4.40.2"]
["c4.41"]
["c4.42"]
["c4.43","Loss from this tax year set off against other income",null,null,{"$f":"\"Total all instances (\"&FSE&SE!G17&\")\"","v":"Total all instances (FSE78)"},null,null,null,"Set to zero"]
["c4.44","Relief Limited to £50,000, or if more, 25% of adjusted total income",null,{"$f":"A9","v":"c4.8"},{"$f":"TRUNC(SE!H18+0.99,0)","v":0},"£up (for each FSE)",null,{"$f":"A10","v":"c4.9"}]
["c4.45"]
["c4.46"]
["c4.47"]
["c4.48"]
["c4.49"]
["c4.50"]
["c4.51","Overlap relief used this year"]
["c4.52"]
["c4.53"]
["c4.54"]
["c4.54.1"]
["c4.54.2",null,null,null,null,null,null,null,"Set to zero"]
["c4.54.3","Less exclusions",null,null,null,null,null,{"$f":"A11","v":"c4.10"},null,"£up (for each FSE)"]
["c4.55"]
["c4.56",{"$f":"\"Capped & uncapped Relief element of \"&D50","v":"Capped & uncapped Relief element of c4.8"},null,null,null,null,null,null,null,null,null,null,"Set to zero"]
["c4.57","Relief Limited to £50,000, or if more, 25% of adjusted total income",null,null,null,null,null,null,null,null,null,{"$f":"A12","v":"c4.11"}]
["c4.58"]
["c4.59",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero"]
["c4.60","Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A13","v":"c4.12"}]
["c4.61"]
["c4.62","Partnerships"]
["c4.63","Loss brought forward from earlier years"]
["c4.63a","set off against this year’s profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!E64","v":"from c1.21"}]
["c4.63b","Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&SPS&PS!C4&\")\"","v":"Total all instances (SPS17)"},{"$f":"A14","v":"c4.13"},{"$f":"'NS income (c1)'!F64","v":0}]
["c4.63c"]
["c4.64"]
["c4.65"]
["c4.66","Loss from this tax year set off against other income",null,null,{"$f":"\"Total all instances (\"&SPS&PS!C10&\")\"","v":"Total all instances (SPS22)"},null,null,null,"Set to zero"]
["c4.67","Relief Limited to £50,000, or if more, 25% of adjusted total income",null,{"$f":"A15","v":"c4.14"},{"$f":"TRUNC(PS!D11+0.99,0)","v":0},"£up (for each SPS)",null,{"$f":"A16","v":"c4.15"}]
["c4.68"]
["c4.69"]
["c4.70","Overlap relief used this year"]
["c4.70a"]
["c4.71"]
["c4.72"]
["c4.73"]
["c4.74",null,null,null,null,null,null,null,"Set to zero"]
["c4.75","Less exclusions",null,null,null,null,null,{"$f":"A17","v":"c4.16"},0]
["c4.75a"]
["c4.75b",{"$f":"\"Capped & uncapped Relief element of \"&D79","v":"Capped & uncapped Relief element of c4.14"},null,null,null,null,null,null,null,null,null,null,"Set to zero"]
["c4.75b1","Relief Limited to £50,000, or if more, 25% of adjusted total income",null,null,null,null,null,null,null,null,null,{"$f":"A18","v":"c4.17"}]
["c4.75b2"]
["c4.75c",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero"]
["c4.75c1","Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A19","v":"c4.18"}]
["c4.75d"]
["c4.75e"]
["c4.75f"]
["c4.75g","Loss brought forward from earlier years"]
["c4.75h","set off against this year’s profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!E71","v":"from c1.24"}]
["c4.75i","Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&FPS&PS!J4&\" + \"&FPS&PS!G20&\" + \"&FPS&PS!G29&\" + \"&FPS&PS!G32&\")\"","v":"Total all instances (FPS17 + FPS38 + FPS47 + FPS58)"},{"$f":"A20","v":"c4.19"},{"$f":"'NS income (c1)'!F71","v":0}]
["c4.75j"]
["c4.75k"]
["c4.75l"]
[null,"Loss brought forward from earlier years"]
[null,"set off against this year’s transition profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&FPS&PS!G7&\")\"","v":"Total all instances (FPS16.4)"}]
[null,"Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A21","v":"c4.19.1"},{"$f":"TRUNC(PS!H8+0.99,0)","v":0},"£up (for each FPS)"]
["c4.75m"]
[]
[]
[null,"Loss from this tax year set off against other income",null,null,{"$f":"\"Total all instances (\"&FPS&PS!G11&\" + \"&FPS&PS!J20&\")\"","v":"Total all instances (FPS22 + FPS39)"},null,null,null,"Set to zero"]
["c4.75n","Relief Limited to £50,000, or if more, 25% of adjusted total income",null,{"$f":"A22","v":"c4.20"},{"$f":"TRUNC(PS!H12+0.99,0)+TRUNC(PS!K21+0.99,0)","v":0},"£up (for each FPS)",null,{"$f":"A23","v":"c4.21"}]
["c4.75o"]
["c4.75p","Overlap relief used this year"]
["c4.75q"]
["c4.75r"]
["c4.75s"]
["c4.75t"]
[null,null,null,null,null,null,null,null,"Set to zero"]
[null,"Less exclusions",null,null,null,null,null,{"$f":"A24","v":"c4.22"},null,"£up (for each FPS)"]
[]
[null,{"$f":"\"Capped Relief element of \"&D111","v":"Capped Relief element of c4.20"},null,null,null,null,null,null,null,null,null,null,"Set to zero"]
[null,"Relief Limited to £50,000, or if more, 25% of adjusted total income",null,null,null,null,null,null,null,null,null,{"$f":"A25","v":"c4.23"}]
["c4.75u"]
["c4.76",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero"]
["c4.76a","Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A26","v":"c4.24"}]
["c4.76b"]
["c4.76b1"]
["c4.76c","Unsued overlap relief",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero"]
[null,"Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A27","v":"c4.24.1"},null,"£up (for each FPS)"]
["c4.77"]
["c4.78"]
[null,"Totals for trading loss relief for sole traders and partnerships",null,null,null,null,null,null,null,null,null,null,{"$f":"L37&\" + \"&D50&\" + \"&D79&\" + \"&D111","v":"c4.6 + c4.8 + c4.14 + c4.20"}]
[null,"Relief Limited to £50,000, or if more, 25% of adjusted total income",null,null,null,null,null,null,null,null,null,{"$f":"A28","v":"c4.25"},{"$f":"M37+E50+E79+E111","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q30&\" + \"&Q41&\" + \"&Q74&\" + \"&Q100","v":"c4.5 + c4.7 + c4.13 + c4.19"}]
["c4.79","Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A29","v":"c4.26"},{"$f":"R30+R41+R74+R100","v":0}]
["c4.80"]
[null,"Land & Property"]
[]
[]
[null,"Loss brought forward used against this year’s profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!E84","v":"from c1.28"}]
[null,"Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (lower of \"&PRO&PRO!C7&\" and \"&PRO&PRO!C10&\")\"","v":"Total all instances (lower of PRO13 and PRO14)"},{"$f":"A30","v":"c4.27"},{"$f":"'NS income (c1)'!F84","v":0}]
[]
[null,"Loss brought forward used against this year’s profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!E92","v":"from c1.31"}]
[null,"Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&PRO&PRO!G27&\" and \"&PRO&PRO!G30","v":"lower of PRO38 and PRO39"},{"$f":"A31","v":"c4.28"},{"$f":"'NS income (c1)'!F92","v":0}]
[]
[null,null,null,null,"Set to zero",null,null,null,"Set to zero"]
[null,null,null,{"$f":"A32","v":"c4.29"},null,null,null,{"$f":"A33","v":"c4.30"}]
[]
[null,"Loss set off against total income",null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&PRO&PRO!G36","v":"from PRO42"},null,null,null,null,"Set to zero"]
[null,"Relief Limited to £50,000, or if more, 25% of adjusted total income",null,null,null,null,null,null,null,null,null,{"$f":"A34","v":"c4.31"},{"$f":"TRUNC(PRO!H37+0.99,0)","v":0},"£up",null,null,{"$f":"A35","v":"c4.32"}]
[]
[null,"Foreign Property"]
[null,"Total loss brought forward from earlier years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'NS income (c1)'!E110&\" minus (\"&'NS income (c1)'!E116&\" + \"&'NS income (c1)'!E119&\")\"","v":"c1.36 minus (c1.38 + c1.39)"}]
[null,"Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"FOR&FOR!K10&\" minus (\"&FOR&FOR!K19&\" + \"&FOR&FOR!O19&\")\"","v":"FOR26 minus (FOR31 + FOR32)"},{"$f":"A36","v":"c4.33"},{"$f":"MAX(0,TRUNC('NS income (c1)'!F110-('NS income (c1)'!F116+'NS income (c1)'!F119)+0.99,0))","v":0},"£up"]
[]
[]
[null,"Loss set against total income",null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&FOR&FOR!K19","v":"from FOR31"}]
[null,"Relief Limited to £50,000, or if more, 25% of adjusted total income",null,null,null,null,null,null,null,null,null,{"$f":"A37","v":"c4.34"},{"$f":"TRUNC(FOR!L20+0.99,0)","v":0},"£up"]
[]
[null,"Lloyd's Underwriters"]
[null,"Lloyd’s losses brought forward from earlier years used against this year’s profits",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!E56","v":"from c1.18"}]
[null,"Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&LUN&LUN!K4","v":"from LUN51"},{"$f":"A38","v":"c4.35"},{"$f":"'NS income (c1)'!F56","v":0}]
[]
[]
[]
[]
[]
[null,"Loss set off against other income",null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&LUN&LUN!K10","v":"from LUN56"}]
[null,"Relief Limited to £50,000, or if more, 25% of adjusted total income",null,null,null,null,null,null,null,null,null,{"$f":"A39","v":"c4.36"},{"$f":"TRUNC(LUN!L11+0.99,0)","v":0},"£up"]
[]
[null,"Other tax reliefs"]
[null,"Post-cessation trade relief and certain other losses",null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&AOR&AOR!C20","v":"from AOR6"}]
[null,"Relief Limited to £50,000, or if more, 25% of adjusted total income",null,null,null,null,null,null,null,null,null,{"$f":"A40","v":"c4.37"},{"$f":"TRUNC(AOR!D21+0.99,0)","v":0},"£up"]
[]
[null,"Other tax reliefs"]
[null,"Pre-incorporation losses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&AOR&AOR!C23","v":"from AOR6.1"}]
[null,"Relief not subject to Limit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A41","v":"c4.37.1"},{"$f":"TRUNC(AOR!D24+0.99,0)","v":0},"£up"]
[]
[null,"Loan Interest"]
[null,"Qualifying loan interest payable in the year",null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&AOR&AOR!C17","v":"from AOR5"}]
[null,"Relief Limited to £50,000, or if more, 25% of adjusted total income",null,null,null,null,null,null,null,null,null,{"$f":"A42","v":"c4.38"},{"$f":"TRUNC(AOR!D18+0.99,0)","v":0},"£up"]
[]
[]
[]
[null,null,null,null,{"$f":"D8&\" + \"&Q23&\" + \"&Q30&\" + \"&L37&\" + \"&Q41&\" + \"&D50&\" + \"&Q74&\" + \"&D79&\" + \"&Q100&\" + \"&D111&\" + \"&Q129","v":"c4.1 + c4.4 + c4.5 + c4.6 + c4.7 + c4.8 + c4.13 + c4.14 + c4.19 + c4.20 + c4.24.1"}]
[null,null,null,null,{"$f":"\" + \"&Q142&\" + \"&Q145&\" + \"&L151&\" + \"&Q155&\" + \"&L159&\" + \"&Q163&\" + \"&L170&\" + \"&L174&\" + \"&L182&\" + \"&Q178","v":" + c4.27 + c4.28 + c4.31 + c4.33 + c4.34 + c4.35 + c4.36 + c4.37 + c4.38 + c4.37.1"}]
[null,"Total Relief",null,{"$f":"A43","v":"c4.39"},{"$f":"E8+R23+R30+M37+R41+E50+R74+E79+R100+E111+R129+R142+R145+M151+R155+M159+R163+M170+M174+M182+R178","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L17&\" + \"&L133&\" + \"&L151&\" + \"&L159&\" + \"","v":"c4.3 + c4.25 + c4.31 + c4.34 + "}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L170&\" + \"&L174&\" + \"&L182","v":"c4.36 + c4.37 + c4.38"}]
[null,"Relief amount subject to limit",null,null,null,null,null,null,null,null,null,{"$f":"A44","v":"c4.40"},{"$f":"M17+M133+M151+M159+M170+M174+M182","v":0}]
[]
[]
[null,"Adjusted Total Income",null,null,{"$f":"\"Total all instances (\"&FSE&SE!G5&\")\"","v":"Total all instances (FSE73.3)"}]
[null,"used for calculating the limit on Relief",null,{"$f":"A45","v":"c4.40.1"},{"$f":"TRUNC(SE!H6,0)","v":0},"£down (for each FSE)"]
[]
[null,null,null,null,{"$f":"\"Total all instances (\"&FPS&PS!G4&\")\"","v":"Total all instances (FPS16.3)"}]
[null,null,null,{"$f":"A46","v":"c4.40.2"},{"$f":"TRUNC(PS!H5,0)","v":0},"£down (for each FSE)"]
[]
[null,null,null,null,{"$f":"'Divs (c3)'!G107&\" + \"&D195&\" + \"&D198","v":"c3.26 + c4.40.1 + c4.40.2"}]
[null,null,null,{"$f":"A47","v":"c4.41"},{"$f":"'Divs (c3)'!H107 + E195+E198+IF(calc_TSR_alt_c17_6, 'TSR (c17)'!M101 - 'TSR (c17)'!F101, 0)","v":0}]
[]
[null,null,null,null,{"$f":"D201&\" × Dedn_taper (\"&Dedn_taper*100&\"%)\"","v":"c4.41 × Dedn_taper (25%)"}]
[null,null,null,{"$f":"A48","v":"c4.42"},{"$f":"TRUNC((E201*Dedn_taper)+0.99,0)","v":0},"£up"]
[]
[null,"Limit on Relief",null,null,null,null,null,null,{"$f":"\"Dedn_cap (\"&DOLLAR(Dedn_cap,0)&\")\"","v":"Dedn_cap (£50,000)"},null,null,null,{"$f":"\"larger of \"&D204&\" and \"&H207","v":"larger of c4.42 and c4.43"}]
[null,"Deduction Cap",null,null,null,null,null,{"$f":"A49","v":"c4.43"},{"$f":"Dedn_cap","v":50000},null,null,{"$f":"A50","v":"c4.44"},{"$f":"MAX(E204,I207)","v":50000}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&L191&\" and \"&L207","v":"lower of c4.40 and c4.44"}]
[null,"Capped Relief Limit",null,null,null,null,null,null,null,null,null,{"$f":"A51","v":"c4.45"},{"$f":"MIN(M191,M207)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q11&\" + \"&Q23&\" + \"&Q136&\" + \"&Q142&\" + \"","v":"c4.2 + c4.4 + c4.26 + c4.27 + "}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q145&\" + \"&Q155&\" + \"&Q163&\" + \"&Q178","v":"c4.28 + c4.33 + c4.35 + c4.37.1"}]
[null,"Uncapped Relief",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A52","v":"c4.46"},{"$f":"R11+R23+R136+R142+R145+R155+R163+R178","v":0}]
[]
[null,null,null,null,{"$f":"L210&\" + \"&Q213","v":"c4.45 + c4.46"}]
[null,"Total allowable relief",null,{"$f":"A53","v":"c4.47"},{"$f":"M210+R213","v":0}]
[]
[]
[null,"Pension Payments paid gross without tax relief",null,null,null,null,{"$f":"REL&'REL(1)'!C9&\" + \"&REL&'REL(1)'!H6&\" + \"&REL&'REL(1)'!H9","v":"REL2 + REL3 + REL4"},{"$f":"A54","v":"c4.48"},{"$f":"TRUNC('REL(1)'!D10+0.99,0)+TRUNC('REL(1)'!I7+0.99,0)+TRUNC('REL(1)'!I10+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,null,null,{"$f":"REL&'REL(1)'!H19&\" + \"&REL&'REL(1)'!H22","v":"REL9 + REL10"}]
[null,"Gift of qualifying investments & real property to charities",null,null,null,null,null,{"$f":"A55","v":"c4.49"},{"$f":"TRUNC('REL(1)'!I20+'REL(1)'!I23+0.99,0)","v":0},"£up"]
[null,null,null,null,null,null,null,null,"Copy to c17.7"]
[]
[null,null,null,null,{"$f":"\"from \"&AOR&AOR!C14","v":"from AOR4"},null,null,null,{"$f":"D226&\" × NS_gross (\"&NS_gross_F&\")\"","v":"c4.50 × NS_gross (100/80)"}]
[null,"Annual payments",null,{"$f":"A56","v":"c4.50"},{"$f":"TRUNC(AOR!D15+0.99,0)","v":0},"£up",null,{"$f":"A57","v":"c4.51"},{"$f":"TRUNC((E226*NS_gross)+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,{"$f":"\"from \"&TRU&TRU!K35","v":"from TRU24"}]
[null,"Lower of Foreign tax for which FTCR not claimed",null,{"$f":"A58","v":"c4.52"},{"$f":"TRUNC(TRU!L36+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,{"$f":"'NS income (c1)'!I143&\" + \"&'Savings (c2)'!H54&\" + \"&'Divs (c3)'!G40&\" + \"&'Divs (c3)'!G71&\" + \"&'Divs (c3)'!G76","v":"c1.51 + c2.13 + c3.9 + c3.19 + c3.20"},null,null,null,{"$f":"\"lower of \"&D229&\" and \"&D232","v":"lower of c4.52 and c4.53"}]
[null,"& Trusts and estates Income",null,{"$f":"A59","v":"c4.53"},{"$f":"'NS income (c1)'!J143+'Savings (c2)'!I54+'Divs (c3)'!H40+'Divs (c3)'!H71+'Divs (c3)'!H76","v":0},null,null,{"$f":"A60","v":"c4.54"},{"$f":"TRUNC(MIN(E229,E232)+0.99,0)","v":0},"£up"]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"(\"&D195&\" + \"&D198&\") minus (\"&Q45&\" + \"&Q106&\")\"","v":"(c4.40.1 + c4.40.2) minus (c4.7.1 + c4.19.1)"}]
[null,null,null,null,null,null,null,{"$f":"A61","v":"c4.54.1"},{"$f":"MAX(0,((E195+E198)-(R45+R106)))","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Class 4 NIC (c16)'!A6&\" and \"&'S loans(c27)'!A29","v":"copy to c16.5.1 and c27.16a"}]
[]
[null,"Net income including transition profit",null,null,null,null,null,null,{"$f":"\"(\"&'Divs (c3)'!G97&\" + \"&H236&\") minus (\"&D216&\" + \"&H219&\" + \"&H222&\" + \"&H226&\" + \"&H232&\")\"","v":"(c3.23 + c4.54.1) minus (c4.47 + c4.48 + c4.49 + c4.51 + c4.54)"}]
[null,null,null,null,null,null,null,{"$f":"A62","v":"c4.54.2"},{"$f":"MAX(0,('Divs (c3)'!H97+I236)-(E216+I219+I222+I226+I232))","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&H236&\" and \"&H240","v":"lower of c4.54.1 and c4.54.2"}]
[null,null,null,null,null,null,null,{"$f":"A63","v":"c4.54.3"},{"$f":"MIN(I236,I240)","v":0}]
[]
[]
[null,"Net Income",null,null,null,null,null,null,{"$f":"H240&\" minus \"&H243","v":"c4.54.2 minus c4.54.3"}]
[null,"used for calculating the election to transfer personal allowance",null,null,null,null,null,{"$f":"A64","v":"c4.55"},{"$f":"MAX(0,I240-I243+ IF(calc_TSR_alt_c17_6, 'TSR (c17)'!M101 - 'TSR (c17)'!F101, 0)+IF(calc_TP_alt_c8_26,I243,0))","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'LLIR (c24)'!A13","v":"copy to c24.11"}]
[]
[]
[null,"Deduct"]
[null,"Gift Aid",null,null,{"$f":"\"(\"&REL&'REL(1)'!C16&\" minus \"&REL&'REL(1)'!C22&\") + \"&REL&'REL(1)'!H16","v":"(REL5 minus REL7) + REL8"},null,null,null,{"$f":"D253&\" × gift_aid (\"&gift_aid_F&\")\"","v":"c4.56 × gift_aid (100/80)"}]
[null,null,null,{"$f":"A65","v":"c4.56"},{"$f":"TRUNC((MAX(0,'REL(1)'!D17-'REL(1)'!D23)+'REL(1)'!I17)+0.99,0)","v":0},"£up",null,{"$f":"A66","v":"c4.57"},{"$f":"TRUNC((E253*gift_aid)+0.99,0)","v":0},"£up"]
[null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Tax adj (c9)'!C139","v":"copy to c9.33"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&REL&'REL(1)'!C6","v":"from REL1"}]
[null,"Pension payments made net (grossed up)",null,null,null,null,null,{"$f":"A67","v":"c4.58"},{"$f":"TRUNC('REL(1)'!D7+0.99,0)","v":0},"£up"]
[null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'TSR (c17)'!A11","v":"copy to c17.11"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"H253&\" + \"&H257","v":"c4.57 + c4.58"}]
[null,"Amount for Extending Basic Rate Band",null,null,null,null,null,{"$f":"A68","v":"c4.59"},{"$f":"I253+I257-(IF(calc_GA_alt_c8_26,I253,0))","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"\"add \"&'Status (c3a)'!A3&\" + \"&'Deductions (c4)'!A68&\" and copy to \"&'Taxable (c5)'!A2","v":"add c3a.2 + c4.59 and copy to c5.2"}]
[null,null,null,null,null,null,null,null,{"$f":"\"add BR_band (£37,700) + \"&'Deductions (c4)'!A68&\" and copy to \"&'Taxable (c5)'!A3","v":"add BR_band (£37,700) + c4.59 and copy to c5.2a"}]
[null,null,null,null,null,null,null,null,{"$f":"\"add \"&'Status (c3a)'!A2&\" + \"&'Status (c3a)'!A3&\" + \"&'Deductions (c4)'!A68&\" and copy to \"&'Pensions (c25c26)'!A10","v":"add c3a.1a + c3a.2 + c4.59 and copy to c25.10"}]
[]
[null,null,null,null,null,null,null,null,"Set to zero"]
[null,null,null,null,null,null,null,"c4.60"]
[]
[null,"Add back",null,null,null,null,null,null,{"$f":"\"from \"&AOR&AOR!G8","v":"from AOR8"}]
[null,"Trade Union or friendly society death benefit payments",null,null,null,null,null,{"$f":"A70","v":"c4.61"},{"$f":"TRUNC(AOR!H9+0.99,0)","v":0},"£up"]
[]
[null,"Total deductions and additions",null,null,null,null,null,null,{"$f":"H261&\" minus \"&H270","v":"c4.59 minus c4.61"}]
[null,null,null,null,null,null,null,{"$f":"A71","v":"c4.62"},{"$f":"I261-I270+IF(calc_GA_alt_c8_26,I253,0)","v":0},"This box can be negative"]
[]
[]
[]
[null,"Adjusted Net Income"]
[null,null,null,null,null,null,null,null,{"$f":"H247&\" minus \"&H273","v":"c4.55 minus c4.62"}]
[null,"Adjusted Total Income minus Reliefs",null,null,null,null,null,{"$f":"A72","v":"c4.63"},{"$f":"MAX(0,I247-I273)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'allowances (c14c15)'!K5&\", \"&'allowances (c14c15)'!H46&\" and \"&'CBC(c28)'!I23","v":"Copy to c14.1, c15.2 and c28.7"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"Q30&\" + \"&Q41&\" + \"&Q74&\" + \"&Q100&\" + \"","v":"c4.5 + c4.7 + c4.13 + c4.19 + "}]
[null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!I162","v":"from c1.57"},null,null,null,{"$f":"Q142&\" + \"&Q145&\" + \"&Q155&\" + \"&Q163","v":"c4.27 + c4.28 + c4.33 + c4.35"},null,null,null,{"$f":"D287&\" minus \"&H287","v":"c4.63a minus c4.63b"}]
[null,"Losses brought forward",null,{"$f":"A73","v":"c4.63a"},{"$f":"'NS income (c1)'!J162+IF(calc_TP_alt_c8_26,I236,0)","v":0},null,null,{"$f":"A74","v":"c4.63b"},{"$f":"R30+R41+R74+R100+R142+R145+R155+R163","v":0},null,null,{"$f":"A75","v":"c4.63c"},{"$f":"MAX(0,E287-I287)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to box \"&'Taxable (c5)'!E17","v":"copy to box c5.3"}]
[]
[]
[]
[null,"Personal allowances"]
[null,{"$f":"\"if (\"&NRD!P10&\" = Y and \"&NRD!P11&\" = N and \"&NRD!P9&\" = N)\"","v":"if (box_NRD28 = Y and box_NRD29 = N and box_NRD16 = N)"}]
[null,{"$f":"\"or (\"&NRD!P4&\" = Y and \"&NRD!P8&\" = N and \"&NRD!P9&\" = N)\"","v":"or (box_NRD1 = Y and box_NRD15 = N and box_NRD16 = N)"}]
[null,{"$f":"\"or (Calculation type = non-resident)\"","v":"or (Calculation type = non-resident)"}]
[null,{"$f":"\"set boxes \"&H299&\" to \"&L340&\" to 0 (zero)\"","v":"set boxes c4.64 to c4.69 to 0 (zero)"}]
[null,"else"]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&'allowances (c14c15)'!K26","v":"from c14.6"}]
[null,"Personal allowance",null,null,null,null,null,{"$f":"A76","v":"c4.64"},{"$f":"IF(non_resident,0,IF(UK_allowance_claim,'allowances (c14c15)'!L26,0))","v":12570}]
[]
[null,null,null,null,null,null,null,{"$f":"\"if \"&REL&'REL(2)'!C4&\" = Y\"","v":"if REL13 = Y"}]
[null,null,null,null,null,null,null,{"$f":"H306&\" = BPA (\"&DOLLAR(BPA,0)&\")\"","v":"c4.65 = BPA (£3,070)"}]
[null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,{"$f":"H306&\" = 0 (zero)\"","v":"c4.65 = 0 (zero)"}]
[null,null,null,null,null,null,null,"end if"]
[null,"Blind Person's Allowance",null,null,null,null,null,{"$f":"A77","v":"c4.65"},{"$f":"IF(non_resident,0,IF(BPA_claimed,IF(UK_allowance_claim,BPA,0),0))","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&CAL&CAL!C19","v":"from CAL12"}]
[null,"Blind person's surplus allowance from spouse",null,null,null,null,null,{"$f":"A78","v":"c4.66"},{"$f":"IF(non_resident,0,IF(UK_allowance_claim,TRUNC(CAL!D20+0.99,0),0))","v":0},"£up"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"H299&\" + \"&H306&\" + \"&H309","v":"c4.64 + c4.65 + c4.66"}]
[null,"Total Allowances",null,null,null,null,null,null,null,null,null,{"$f":"A79","v":"c4.67"},{"$f":"IF(non_resident,0,IF(UK_allowance_claim,I299+I306+I309,0))","v":12570}]
[]
[]
[]
[]
[null,"Election to reduce personal allowance (Marriage Allowance transfer)"]
[]
[]
[]
[]
[]
[]
[null,{"$f":"\"if (\"&NRD!P4&\" = Y and \"&NRD!P8&\" = Y and \"&NRD!P9&\" = N)\"","v":"if (box_NRD1 = Y and box_NRD15 = Y and box_NRD16 = N)"}]
[null,{"$f":"H336&\" = 0 (zero)\"","v":"c4.68 = 0 (zero)"}]
[null,"else"]
[null,null,null,null,null,null,null,"If MAT_OUT = FALSE (No Digital Claim AND MAT1 to MAT5 = null)"]
[null,null,null,null,null,null,null,{"$f":"\"OR ((\"&'Tax adj (c9)'!I51&\" + \"&'Tax adj (c9)'!I54&\") > 0 (zero))\"","v":"OR ((c9.16 + c9.17) > 0 (zero))"}]
[null,null,null,null,null,null,null,{"$f":"\"     OR (\"&NRD!P9&\" = Y and \"&H299&\" <= \"&H247&\")\"","v":"     OR (box_NRD16 = Y and c4.64 <= c4.55)"}]
[null,null,null,null,null,null,null,{"$f":"\"       then \"&H336&\" = 0 (zero)\"","v":"       then c4.68 = 0 (zero)"}]
[null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,"if MAT_OUT = TRUE (Digital Claim OR MAT1 to MAT5 <> null)"]
[null,null,null,null,null,null,null,{"$f":"H336&\" = T_P_A (\"&DOLLAR(T_P_A,0)&\")\"","v":"c4.68 = T_P_A (£1,260)"}]
[null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,"end if"]
[null,"Marriage Allowance transferred out",null,null,null,null,null,{"$f":"A80","v":"c4.68"},{"$f":"IF(OR(non_resident,AND(box_NRD1=TRUE,box_NRD15=TRUE,box_NRD16=FALSE),('Tax adj (c9)'!J51+'Tax adj (c9)'!J54>0),AND(box_NRD16=TRUE,I299<=I247)),0,IF(OR(MAT_OUT,MA_transfer),T_P_A,0))","v":0}]
[]
[null,"end if"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L312&\" minus \"&H336","v":"c4.67 minus c4.68"}]
[null,"Reduced Personal Allowance",null,null,null,null,null,null,null,null,null,{"$f":"A81","v":"c4.69"},{"$f":"IF(non_resident,0,MAX(0,M312-I336))","v":12570}]
[]
[]
[null,"end if"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D216&\" + \"&H219&\" + \"&H222&\" + \"&H226&\" + \"&H232&\" + \"&L340","v":"c4.47 + c4.48 + c4.49 + c4.51 + c4.54 + c4.69"}]
[null,"Total Deductions and Allowances",null,null,null,null,null,null,null,null,null,{"$f":"A82","v":"c4.70"},{"$f":"E216+I219+I222+I226+I232+M340","v":12570}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'Taxable (c5)'!E8","v":"Copy to c5.1"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L347&\" minus \"&H287","v":"c4.70 minus c4.63b"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A83","v":"c4.70a"},{"$f":"M347-I287","v":12570}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"If calculation type = non-resident"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L358&\" = \"&'non-res (c91)'!H119","v":"c4.71 = c91.27"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L358&\" = 0 (zero)\"","v":"c4.71 = 0 (zero)"}]
[null,"Total disregarded income",null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A84","v":"c4.71"},{"$f":"IF(non_resident,'non-res (c91)'!I119,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"If calculation type = non-resident"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L365&\" = \"&L347&\" + \"&L358","v":"c4.72 = c4.70 + c4.71"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L365&\" = \"&L347","v":"c4.72 = c4.70"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A85","v":"c4.72"},{"$f":"IF(non_resident,M347+M358,M347)","v":12570}]
[null,null,null,null,"If calculation type = non-resident"]
[null,null,null,null,{"$f":"D371&\" = \"&'non-res (c91)'!M119","v":"c4.73 = c91.28"}]
[null,null,null,null,"else"]
[null,null,null,null,{"$f":"D371&\" = \"&'Divs (c3)'!G83","v":"c4.73 = c3.21"}]
[null,null,null,null,"end if",null,null,null,null,null,null,null,{"$f":"D371&\" minus \"&L347","v":"c4.73 minus c4.70"}]
[null,"Total income",null,{"$f":"A86","v":"c4.73"},{"$f":"IF(non_resident,'non-res (c91)'!N119,'Divs (c3)'!H83+IF(calc_TP_alt_c8_26,I236,0))","v":0},null,null,null,null,null,"Total taxable income",{"$f":"A87","v":"c4.74"},{"$f":"MAX(0,E371-M347)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&H261","v":"from c4.59"}]
[null,"Amount for Extending Basic Rate Band",null,null,null,null,null,null,null,null,null,{"$f":"A88","v":"c4.75"},{"$f":"I261","v":0}]
[]
[]
[]
[]
[null,"Election to reduce the personal allowance or entitlement to receive a tax reduction (Marriage Allowance transfer)"]
[null,"Calculate if, after the personal allowance is reduced or tax reduction received, you are liable to tax at a rate other than the",null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&'NS income (c1)'!I162&\" + \"&'NS income (c1)'!I166&\") minus \"&L347","v":"(c1.57 + c1.58) minus c4.70"}]
[null,"basic rate, the Scottish basic rate, the dividend nil rate, the savings nil rate, the dividend ordinary rate or the starting rate for savings",null,null,null,null,null,null,null,null,"non-savings after allowances",{"$f":"A89","v":"c4.75a"},{"$f":"MAX(0,('NS income (c1)'!J162+'NS income (c1)'!J166)-M347)","v":0}]
[null,"Where you are liable to tax at the dividend nil rate, and if the dividend nil rate were omitted would you be liable to tax at"]
[null,"the dividend upper rate or additional rate? If yes, the transfer is invalid.",null,null,null,null,null,null,null,null,null,null,{"$f":"L347&\" minus (\"&'NS income (c1)'!I162&\" + \"&'NS income (c1)'!I166&\")\"","v":"c4.70 minus (c1.57 + c1.58)"}]
[null,"Where you are liable to tax at the savings nil rate the savings nil rate applies.",null,null,null,null,null,null,null,null,"remaining allowances",{"$f":"A90","v":"c4.75b"},{"$f":"MAX(0,M347-('NS income (c1)'!J162+'NS income (c1)'!J166))","v":12570}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&L381","v":"SR_band (£5,000) minus c4.75a"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A91","v":"c4.75b1"},{"$f":"MAX(0,SR_band-M381)","v":5000}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&'Savings (c2)'!H79&\" and \"&L387","v":"lower of c2.19 and c4.75b1"}]
[null,null,null,null,null,null,null,null,null,null,"savings in sr band",{"$f":"A92","v":"c4.75b2"},{"$f":"MIN('Savings (c2)'!I79,'Deductions (c4)'!M387)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&'Savings (c2)'!H79&\" minus \"&L390&\") and PSA_HR (\"&DOLLAR(PSA_HR,0)&\")\"","v":"lower of (c2.19 minus c4.75b2) and PSA_HR (£500)"}]
[null,null,null,null,null,null,null,null,null,null,"savings in PSA",{"$f":"A93","v":"c4.75c"},{"$f":"MAX(0,MIN(('Savings (c2)'!I79-'Deductions (c4)'!M390),PSA_HR))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L390&\" + \"&L393","v":"c4.75b2 + c4.75c"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A94","v":"c4.75c1"},{"$f":"M390+M393","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Savings (c2)'!H79&\" minus \"&'Deductions (c4)'!L396","v":"c2.19 minus c4.75c1"}]
[null,null,null,null,null,null,null,null,null,null,"savings in addition to PSA",{"$f":"A95","v":"c4.75d"},{"$f":"MAX(0,('Savings (c2)'!I79-'Deductions (c4)'!M396))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L399&\" minus \"&L384","v":"c4.75d minus c4.75b"}]
[null,null,null,null,null,null,null,null,null,null,"savings after allowances",{"$f":"A96","v":"c4.75e"},{"$f":"MAX(0,M399-M384)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L384&\" minus (\"&L393&\" + \"&L399&\")\"","v":"c4.75b minus (c4.75c + c4.75d)"}]
[null,null,null,null,null,null,null,null,null,null,"remaining allowances",{"$f":"A97","v":"c4.75f"},{"$f":"MAX(0,M384-(M393+M399))","v":12570}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Divs (c3)'!G54&\" minus \"&L405","v":"c3.15 minus c4.75f"}]
[null,null,null,null,null,null,null,null,null,null,"dividends after allowances",{"$f":"A98","v":"c4.75g"},{"$f":"MAX(0,'Divs (c3)'!H54-M405)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\" (BR_band (\"&DOLLAR(BR_band,0)&\") + \"&L374&\") minus (\"&L381&\" + \"&L408&\")\"","v":" (BR_band (£37,700) + c4.75) minus (c4.75a + c4.75g)"}]
[null,null,null,null,null,null,null,null,null,null,"remaining BR after non-savings and dividends",{"$f":"A99","v":"c4.75h"},{"$f":"MAX(0,((BR_band+M374)-(M381+M408)))","v":37700}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&L393&\" and (\"&L411&\" minus \"&L402&\")\"","v":"lower of c4.75c and (c4.75h minus c4.75e)"}]
[null,null,null,null,null,null,null,null,null,null,"SavNil in BR",{"$f":"A100","v":"c4.75i"},{"$f":"MIN(M393,MAX(0,M411-M402))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L393&\" minus \"&L414","v":"c4.75c minus c4.75i"}]
[null,null,null,null,null,null,null,null,null,null,"SavNil in HR",{"$f":"A101","v":"c4.75j"},{"$f":"MAX(0,M393-M414)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&L411&\" minus PSA_HR (\"&DOLLAR(PSA_HR,0)&\")) and \"&L417","v":"lower of (c4.75h minus PSA_HR (£500)) and c4.75j"}]
[null,null,null,null,null,null,null,null,null,null,"Sav in HR",{"$f":"A102","v":"c4.75k"},{"$f":"MIN(MAX(0,(M411-PSA_HR)),M417)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(BR_band (\"&DOLLAR(BR_band,0)&\") + \"&L374&\") minus (\"&L381&\" + \"&L393&\" + \"&L402&\")\"","v":"(BR_band (£37,700) + c4.75) minus (c4.75a + c4.75c + c4.75e)"}]
[null,null,null,null,null,null,null,null,null,null,"remaining BR after non-savings and savings",{"$f":"A103","v":"c4.75l"},{"$f":"MAX(0,((BR_band+M374)-(M381+M393+M402)))","v":37700}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&L408&\" and \"&L423","v":"lower of c4.75g and c4.75l"}]
[null,null,null,null,null,null,null,null,null,null,"DivNil in BR",{"$f":"A107","v":"c4.75m"},{"$f":"MIN(M408,M423)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L408&\" minus \"&L426","v":"c4.75g minus c4.75m"}]
[null,null,null,null,null,null,null,null,null,null,"DivNil in HR",{"$f":"A111","v":"c4.75n"},{"$f":"MAX(0,M408-M426)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L347&\" minus (\"&L399&\" + \"&L408&\")\"","v":"c4.70 minus (c4.75d + c4.75g)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L405&\" minus \"&L408","v":"c4.75f minus c4.75g"},null,null,null,{"$f":"A114","v":"c4.75q"},{"$f":"MAX(0,M347-(M399+M408))","v":12570}]
[null,null,null,null,null,null,null,null,null,null,"remaining allowances",{"$f":"A112","v":"c4.75o"},{"$f":"MAX(0,M405-M408)","v":12570}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'NS income (c1)'!I162&\" minus \"&Q431","v":"c1.57 minus c4.75q"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&'Divs (c3)'!G65&\" + \"&'Divs (c3)'!G71&\" + \"&'Divs (c3)'!G76&\") minus \"&L432","v":"(c3.18 + c3.19 + c3.20) minus c4.75o"},null,null,null,{"$f":"A115","v":"c4.75r"},{"$f":"MAX(0,'NS income (c1)'!J162-R431)","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Gains etc after allowances",{"$f":"A113","v":"c4.75p"},{"$f":"MAX(0,('Divs (c3)'!H65+'Divs (c3)'!H71+'Divs (c3)'!H76)-M432)","v":0},null,null,null,null,{"$f":"\"lower of \"&L393&\" and\"","v":"lower of c4.75c and"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"((BR_band (\"&DOLLAR(BR_band,0)&\") + \"&L374&\") minus \"&Q434&\")\"","v":"((BR_band (£37,700) + c4.75) minus c4.75r)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L393&\" minus \"&Q437","v":"c4.75c minus c4.75s"},null,null,"Max SavNilBR",{"$f":"A116","v":"c4.75s"},{"$f":"MAX(0,MIN(M393,((BR_band+M374)-R434)))","v":0},null,null,{"$f":"MIN(M393,MAX(0,((BR_band+M374)-R434)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Max SavNilHR",{"$f":"A117","v":"c4.75t"},{"$f":"MAX(0,M393-R437)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L371&\" minus \"&L438","v":"c4.74 minus c4.75t"}]
[null,null,null,null,null,null,null,null,null,null,"Income in BR + HR",{"$f":"A123","v":"c4.75u"},{"$f":"MAX(0,M371-M438)","v":0},"*"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero"]
[null,null,null,null,"Above BR for non-savings",null,null,null,"Above BR for all income",null,null,null,"Above BR for savings and dividends #2",null,null,null,{"$f":"A124","v":"c4.76"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&L429&\" > 0 (zero)\"","v":"if c4.75n > 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"and ((\"&L429&\" > \"&L417&\")\"","v":"and ((c4.75n > c4.75j)"}]
[null,null,null,null,{"$f":"\"if \"&L381&\" > (\"&'Status (c3a)'!H33&\" + \"&'Status (c3a)'!L33&\" + \"&'Status (c3a)'!P33&\" + \"&L374&\")\"","v":"if c4.75a > (c3a.1a + c3a.2 + c3a.2a + c4.75)"},null,null,null,{"$f":"\"if \"&L441&\" > (BR_band (\"&DOLLAR(BR_band,0)&\") + \"&L374&\")\"","v":"if c4.75u > (BR_band (£37,700) + c4.75)"},null,null,null,{"$f":"\"or (\"&L426&\" + \"&L429&\" > T_P_A (\"&DOLLAR(T_P_A,0)&\")))\"","v":"or (c4.75m + c4.75n > T_P_A (£1,260)))"},null,null,null,null,{"$f":"\"if \"&D453&\" + \"&H453&\" + \"&L453&\" > 0 (zero)\"","v":"if c4.76a + c4.76b + c4.76b1 > 0 (zero)"}]
[null,null,null,null,{"$f":"D453&\" = 1 (HR_case? 'Y')\"","v":"c4.76a = 1 (HR_case? 'Y')"},null,null,null,{"$f":"H453&\" = 1 (HR_case? 'Y')\"","v":"c4.76b = 1 (HR_case? 'Y')"},null,null,null,{"$f":"L453&\" = 1 (HR_case? 'Y')\"","v":"c4.76b1 = 1 (HR_case? 'Y')"},null,null,null,null,{"$f":"Q453&\" = 1 (HR_case? 'Y')\"","v":"c4.76c = 1 (HR_case? 'Y')"}]
[null,null,null,null,"else",null,null,null,"else",null,null,null,"else",null,null,null,null,"else"]
[null,null,null,null,{"$f":"D453&\" = 0 (HR_case? 'N')\"","v":"c4.76a = 0 (HR_case? 'N')"},null,null,null,{"$f":"H453&\" = 0 (HR_case? 'N')\"","v":"c4.76b = 0 (HR_case? 'N')"},null,null,null,{"$f":"L453&\" = 0 (HR_case? 'N')\"","v":"c4.76b1 = 0 (HR_case? 'N')"},null,null,null,null,{"$f":"Q453&\" = 0 (HR_case? 'N')\"","v":"c4.76c = 0 (HR_case? 'N')"}]
[null,null,null,null,"end if",null,null,null,"end if",null,null,null,"end if",null,null,null,null,"end if"]
[null,null,null,{"$f":"A125","v":"c4.76a"},{"$f":"IF(M381>('Status (c3a)'!I33+'Status (c3a)'!M33+'Status (c3a)'!Q33+M374),1,0)","v":0},null,"PSA in BR",{"$f":"A126","v":"c4.76b"},{"$f":"IF(M441>BR_band+M374,1,0)","v":0},null,"PSA in HR",{"$f":"A127","v":"c4.76b1"},{"$f":"IF(AND(M429>0,OR((M429>M417),(M426+M429>T_P_A))),1,0)","v":0},null,null,"HR_case for MAT",{"$f":"A128","v":"c4.76c"},{"$f":"IF(E453+I453+M453>0,1,0)","v":0}]
[null,{"$f":"\"if \"&'Deductions (c4)'!H336&\" = T_P_A \"&DOLLAR(T_P_A,0)&\" and \"&'Deductions (c4)'!Q453&\" = 1 (HR_case? YES)\"","v":"if c4.68 = T_P_A £1,260 and c4.76c = 1 (HR_case? YES)"}]
[null,{"$f":"'Deductions (c4)'!H336&\" = 0 (zero)\"","v":"c4.68 = 0 (zero)"}]
[null,{"$f":"\"Calculate boxes \"&'Deductions (c4)'!L340&\" through \"&'Deductions (c4)'!Q453","v":"Calculate boxes c4.69 through c4.76c"}]
[null,"else"]
[null,{"$f":"\"Retain calculation from \"&'Deductions (c4)'!H336&\" to \"&'Deductions (c4)'!Q453","v":"Retain calculation from c4.68 to c4.76c"}]
[null,"end if"]
[]
[null,"Personal savings allowance"]
[null,{"$f":"\"Boxes \"&L476&\" and \"&L491&\" are used to calculate the amount of personal savings allowance\"","v":"Boxes c4.77 and c4.78 are used to calculate the amount of personal savings allowance"}]
[]
[null,"HR Case"]
[null,"s12B (8) (b) ITA 2007 - each of the following is “higher-rate income”—"]
[null,"(i)     income on which income tax is charged at the higher rate[, default higher rate]2 or dividend upper rate,"]
[null,"(ii)     income on which income tax would be charged at the higher rate[, or default higher rate,]2 but for section 12A (income charged at savings nil rate),"]
[null,"(iii)     income on which income tax would be charged at the dividend upper rate but for section 13A (income charged at dividend nil rate), and"]
[null,"(iv)     income of an individual who is a Scottish taxpayer or Welsh taxpayer which would, if the individual were not a Scottish taxpayer or Welsh taxpayer (as the case may be), be income on which income tax is charged at the higher rate [or default higher rate]2.]1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"If \"&L371&\" > (BR_band (\"&DOLLAR(BR_band,0)&\") + \"&L374&\")\"","v":"If c4.74 > (BR_band (£37,700) + c4.75)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L476&\" = 1 (HR_case? 'Y')\"","v":"c4.77 = 1 (HR_case? 'Y')"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L476&\" = 0 (HR_case? 'N')\"","v":"c4.77 = 0 (HR_case? 'N')"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,"HR_case for PSA",{"$f":"A130","v":"c4.77"},{"$f":"IF(M371>BR_band+M374,1,0)","v":0}]
[]
[null,"AHR Case"]
[null,"s12B (8) (a) ITA 2007 - each of the following is “additional-rate income”—"]
[null,"(i)     income on which income tax is charged at the additional rate[, default additional rate]2 or dividend additional rate,"]
[null,"(ii)     income on which income tax would be charged at the additional rate[, or default additional rate,]2 but for section 12A (income charged at savings nil rate),"]
[null,"(iii)     income on which income tax would be charged at the dividend additional rate but for section 13A (income charged at dividend nil rate), and"]
[null,"(iv)     income of an individual who is a Scottish taxpayer or Welsh taxpayer which would, if the individual were not a Scottish taxpayer or Welsh taxpayer (as the case may be), be income on which income tax is charged at the additional rate [or default additional rate]2]1"]
[null,"s6C ITA 2007 The default rates of income tax for the tax year 2018–19 are: default basic rate 20%; default higher rate 40%; default additional rate 45% (FA 2018 s 4(1)) (unchanged from tax year 2017–18)."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"If \"&L371&\" > (AHR_band (\"&DOLLAR(AHR_band,0)&\") + \"&L374&\")\"","v":"If c4.74 > (AHR_band (£125,140) + c4.75)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L491&\" = 1 (AHR_case? 'Y')\"","v":"c4.78 = 1 (AHR_case? 'Y')"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L491&\" = 0 (AHR_case? 'N')\"","v":"c4.78 = 0 (AHR_case? 'N')"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,"AHR_case for PSA",{"$f":"A131","v":"c4.78"},{"$f":"IF(M371>AHR_band+M374,1,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&L491&\" = 1 (Y)\"","v":"if c4.78 = 1 (Y)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L502&\" = PSA_AHR (\"&DOLLAR(PSA_AHR,0)&\")\"","v":"c4.79 = PSA_AHR (£0)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&L476&\" = 1 (Y)\"","v":"if c4.77 = 1 (Y)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L502&\" = PSA_HR (\"&DOLLAR(PSA_HR,0)&\")\"","v":"c4.79 = PSA_HR (£500)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L502&\" = PSA_BR (\"&DOLLAR(PSA_BR,0)&\")\"","v":"c4.79 = PSA_BR (£1,000)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,"Personal Savings Allowance",null,null,null,null,null,null,null,null,null,{"$f":"A136","v":"c4.79"},{"$f":"IF(AHR_case_PSA=1,PSA_AHR,IF(HR_case_PSA=1,PSA_HR,PSA_BR))","v":1000}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L509&\" = DA (\"&DOLLAR(DTA,0)&\")\"","v":"c4.80 = DA (£500)"}]
[null,"Dividend Allowance",null,null,null,null,null,null,null,null,null,{"$f":"A137","v":"c4.80"},{"$f":"DTA","v":500}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c6)'!A34","v":"copy to c6.24"}]

{"sheet":"Taxable (c5)","index":61,"n_rows":418,"n_cols":56,"rows_kept":418,"cut":false,"hidden":true,"merged":[]}
["c5.1","Calculate taxable income",null,null,null,null,"If any box in this stage is negative substitute zero"]
["c5.2",null,"Step 1"]
["c5.2a"]
["c5.3"]
["c5.3a"]
["c5.4"]
["c5.4a",null,null,null,null,{"$f":"'Deductions (c4)'!L347&\" minus \"&'Deductions (c4)'!H287","v":"c4.70 minus c4.63b"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Status (c3a)'!L33&\" + \"&'Deductions (c4)'!H261","v":"c3a.2 + c4.59"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"BR_band (\"&DOLLAR(BR_band,0)&\") + \"&'Deductions (c4)'!H261","v":"BR_band (£37,700) + c4.59"}]
["c5.4b",null,null,"Total allowances and deductions",{"$f":"A1","v":"c5.1"},{"$f":"MAX(0,'Deductions (c4)'!M347-'Deductions (c4)'!I287)","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,"Extended basic rate band for non-saving-non-dividend income",{"$f":"A2","v":"c5.2"},{"$f":"'Status (c3a)'!M33+'Deductions (c4)'!I261","v":37700},null,null,null,null,null,null,null,null,null,null,null,null,null,"Basic rate band for saving and dividend income",{"$f":"A3","v":"c5.2a"},{"$f":"BR_band+'Deductions (c4)'!I261","v":37700}]
["c5.5"]
["c5.6"]
["c5.7"]
["c5.8",null,null,null,null,"If calculation type = non-resident"]
["c5.9",null,null,null,null,{"$f":"E17&\" = \"&'non-res (c91)'!M33&\" minus \"&'Deductions (c4)'!H287","v":"c5.3 = c91.6 minus c4.63b"}]
["c5.10",null,null,null,null,"else"]
["c5.11",null,null,null,null,{"$f":"E17&\" = \"&'Deductions (c4)'!L287","v":"c5.3 = c4.63c"}]
["c5.11a",null,null,null,null,"end if",null,null,null,null,null,null,null,null,null,null,null,"set to zero",null,null,null,"set to zero",null,null,null,null,null,null,null,"set to zero",null,null,null,"Set to zero",null,null,null,"set to zero",null,null,null,null,null,null,null,"set to zero"]
["c5.12",null,"Non-savings income",null,"c5.3",{"$f":"IF(non_resident,MAX(0,'non-res (c91)'!N33-'Deductions (c4)'!I287),'Deductions (c4)'!M287)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"A5","v":"c5.3a"},null,null,null,{"$f":"A6","v":"c5.4"},null,null,null,null,null,null,null,{"$f":"A7","v":"c5.4a"},0,null,null,{"$f":"A8","v":"c5.4b"},0,null,null,{"$f":"A9","v":"c5.5"},0,null,null,null,null,null,null,{"$f":"A10","v":"c5.6"},0,null,"Non-savings income"]
["c5.13"]
["c5.14"]
["c5.15",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BR_rate (20%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HR_rate (40%)",null,null,null,null,null,null,null,"AHR_rate (45%)"]
["c5.16"]
["c5.17"]
["c5.18",null,null,null,null,"Set to zero",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,null,null,"Set to zero"]
["c5.19",null,"Lump sum payments",null,{"$f":"A11","v":"c5.7"},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A12","v":"c5.8"},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A13","v":"c5.9"},0,null,null,null,null,null,null,{"$f":"A14","v":"c5.10"},0,null,"Lump sum payments"]
["c5.20"]
["c5.20a"]
["c5.20b",null,null,null,null,null,null,null,null,"SR_rate 0%",null,null,null,"SNil_rate 0%",null,null,null,null,null,null,null,"BR_rate (20%)",null,null,null,null,null,null,null,null,null,null,null,"HR 0%",null,null,null,"HR_rate (40%)",null,null,null,"AR 0%",null,null,null,"AHR_rate (45%)"]
["c5.20c"]
["c5.21",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E36&\" minus \"&I36&\") and \"&'Deductions (c4)'!L502","v":"lower of (c5.11 minus c5.12) and c4.79"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&'Status (c3a)'!AD33&\" + \"&'Deductions (c4)'!H261&\") minus (\"&E17&\" + \"&M36&\" + \"&U36&\")\"","v":"(c3a.3a + c4.59) minus (c5.3 + c5.15 + c5.16)"},null,null,null,null,null,null,null,{"$f":"\"from \"&'Deductions (c4)'!L502","v":"from c4.79"}]
["c5.22",null,null,null,null,null,null,null,null,null,null,null,{"$f":"A18","v":"c5.13"},{"$f":"MIN(MAX(0,F36-J36),'Deductions (c4)'!M502)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A22","v":"c5.17"},{"$f":"MAX(0,('Status (c3a)'!AE33+'Deductions (c4)'!I261)-(F17+N36+V36))","v":125140},null,null,null,null,null,null,{"$f":"A26","v":"c5.20a"},{"$f":"PSA","v":1000}]
["c5.23",null,null,null,null,"If calculation type = non-resident",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"lower of",null,null,null,null,null,null,null,{"$f":"\"lower of \"&E36&\" minus\"","v":"lower of c5.11 minus"}]
["c5.24",null,null,null,null,{"$f":"E36&\" = \"&'non-res (c91)'!M59","v":"c5.11 = c91.14"},null,null,null,{"$f":"\"lower of \"&E36&\" and SR_band (\"&DOLLAR(SR_band,0)&\")\"","v":"lower of c5.11 and SR_band (£5,000)"},null,null,null,{"$f":"\"lower of \"&M30&\" and (\"&AK8&\" minus \"&E17&\")\"","v":"lower of c5.13 and (c5.2a minus c5.3)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&AG30&\" and (\"&'Deductions (c4)'!L502&\" minus \"&M33&\"))\"","v":"(c5.17 and (c4.79 minus c5.14))"},null,null,null,null,null,null,null,{"$f":"\"(\"&M36&\" + \"&U36&\" + \"&AG36&\" + \"&AK36&\") and\"","v":"(c5.15 + c5.16 + c5.19 + c5.20) and"}]
["c5.25",null,null,null,null,"else",null,null,{"$f":"A16","v":"c5.11a"},{"$f":"MIN(F36,SR_band)","v":0},null,null,{"$f":"A19","v":"c5.14"},{"$f":"MAX(0,MIN(N30,(AL8-F17)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A23","v":"c5.18"},{"$f":"MAX(0,MIN(AH30,PSA-N33))","v":1000},null,null,null,"lower of",null,null,null,{"$f":"\"(\"&'Deductions (c4)'!L502&\" minus (\"&M33&\" + \"&AG36&\"))\"","v":"(c4.79 minus (c5.14 + c5.19))"}]
["c5.26",null,null,null,null,{"$f":"E36&\" = \"&'Savings (c2)'!H79","v":"c5.11 = c2.19"},null,null,null,{"$f":"\"lower of \"&I33&\" and\"","v":"lower of c5.11a and"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E36&\" minus \"&M36&\") and\"","v":"lower of (c5.11 minus c5.15) and"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&AG33&\" and\"","v":"lower of c5.18 and"},null,null,null,{"$f":"\"(\"&E36&\" minus (\"&M36&\" + \"&U36&\" + \"&AG36&\")) and\"","v":"(c5.11 minus (c5.15 + c5.16 + c5.19)) and"},null,null,{"$f":"A27","v":"c5.20b"},{"$f":"MAX(0,MIN(F36-(N36+V36+AH36+AL36),MAX(0,PSA-(N33+AH36))))","v":0},null,null,null,{"$f":"E36&\" minus\"","v":"c5.11 minus"}]
["c5.27",null,null,null,null,"end if",null,null,null,{"$f":"\"((\"&E8&\" + SR_band (\"&DOLLAR(SR_band,0)&\")) minus \"&E17&\")\"","v":"((c5.1 + SR_band (£5,000)) minus c5.3)"},null,null,null,{"$f":"I36&\" + \"&M33","v":"c5.12 + c5.14"},null,null,null,null,null,null,null,{"$f":"\"(\"&AK8&\" minus (\"&E17&\" + \"&M36&\"))\"","v":"(c5.2a minus (c5.3 + c5.15))"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&E36&\" minus (\"&M36&\" + \"&U36&\"))\"","v":"(c5.11 minus (c5.15 + c5.16))"},null,null,null,{"$f":"\"(\"&AG30&\" minus \"&AG36&\")\"","v":"(c5.17 minus c5.19)"},null,null,null,{"$f":"\"lower of \"&AO30&\" and \"&AO34","v":"lower of c5.20a and c5.20b"},null,null,null,{"$f":"\"(\"&M36&\" + \"&U36&\" + \"&AG36&\" + \"&AK36&\" + \"&AO36&\")\"","v":"(c5.15 + c5.16 + c5.19 + c5.20 + c5.20c)"}]
["c5.28",null,"Savings income",null,{"$f":"A15","v":"c5.11"},{"$f":"IF(non_resident,'non-res (c91)'!N59,'Savings (c2)'!I79)","v":0},null,null,{"$f":"A17","v":"c5.12"},{"$f":"MIN(J33,MAX(0,(F8+SR_band)-F17))","v":0},null,null,{"$f":"A20","v":"c5.15"},{"$f":"J36+N33","v":0},null,null,null,null,null,null,{"$f":"A21","v":"c5.16"},{"$f":"MAX(0,MIN(F36-N36,AL8-(F17+N36)))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"A24","v":"c5.19"},{"$f":"MAX(0,MIN(AH33,F36-(N36+V36)))","v":0},null,null,{"$f":"A25","v":"c5.20"},{"$f":"MAX(0,MIN((F36-(N36+V36+AH36)),(AH30-AH36)))","v":0},null,null,{"$f":"A28","v":"c5.20c"},{"$f":"MAX(0,MIN(AP30,AP34))","v":0},null,null,{"$f":"A29","v":"c5.21"},{"$f":"MAX(0,F36-(N36+V36+AH36+AL36+AP36))","v":0},null,"Savings income"]
["c5.29"]
["c5.30"]
["c5.31",null,null,null,null,null,null,null,null,null,null,null,null,"DivNil_rate 0%",null,null,null,null,null,null,null,"DivBR_rate (8.75%)",null,null,null,null,null,null,null,null,null,null,null,"HR 0%",null,null,null,"DivHR_rate (33.75%)",null,null,null,"AR 0%",null,null,null,"DivAR_rate (39.35%)"]
["c5.32"]
["c5.33",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&'Status (c3a)'!AD33&\" + \"&'Deductions (c4)'!H261&\") minus (\"&E17&\" + \"&E36&\" + \"&M49&\" + \"&U49&\")\"","v":"(c3a.3a + c4.59) minus (c5.3 + c5.11 + c5.24 + c5.25)"}]
["c5.34",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A34","v":"c5.26"},{"$f":"MAX(0,('Status (c3a)'!AE33+'Deductions (c4)'!I261)-(F17+F36+N49+V49))","v":125140},null,null,null,null,null,null,null,{"$f":"\"AHR_band (\"&DOLLAR(AHR_band,0)&\") minus (\"&E17&\" + \"&E36&\")\"","v":"AHR_band (£125,140) minus (c5.3 + c5.11)"}]
["c5.34a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&'Deductions (c4)'!L509&\" and \"&AG42&\")\"","v":"lower of (c4.80 and c5.26)"},null,null,null,null,null,null,{"$f":"A39","v":"c5.31"},{"$f":"MAX(0,AHR_band-(F17+F36))","v":125140}]
["c5.34a1",null,null,null,null,"If calculation type = non-resident",null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E49&\" and \"&'Deductions (c4)'!L509&\")\"","v":"lower of (c5.22 and c4.80)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A35","v":"c5.27"},{"$f":"MAX(0,MIN('Deductions (c4)'!M509,AH42))","v":500},null,null,null,null,null,null,null,{"$f":"\"lower of \"&E49&\" minus\"","v":"lower of c5.22 minus"}]
["c5.34b",null,null,null,null,{"$f":"E49&\" = \"&'non-res (c91)'!M96","v":"c5.22 = c91.23"},null,null,null,null,null,null,{"$f":"A31","v":"c5.23"},{"$f":"MIN(F49,'Deductions (c4)'!M509)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&AG44&\" and (\"&'Deductions (c4)'!L509&\" minus \"&M49&\"))\"","v":"lower of (c5.27 and (c4.80 minus c5.24))"},null,null,null,null,null,null,null,{"$f":"\"(\"&M49&\" + \"&U49&\" + \"&AG49&\" + \"&AK49&\") and\"","v":"(c5.24 + c5.25 + c5.29 + c5.30) and"}]
["c5.34b1",null,null,null,null,"else",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E49&\" minus \"&M49&\") and\"","v":"lower of (c5.22 minus c5.24) and"},null,null,null,null,null,null,null,null,null,null,{"$f":"A36","v":"c5.28"},{"$f":"MAX(0,MIN(AH44,'Deductions (c4)'!M509-N49))","v":500},null,null,null,"lower of",null,null,null,{"$f":"\"(\"&'Deductions (c4)'!L509&\" minus (\"&M49&\" + \"&AG49&\"))\"","v":"(c4.80 minus (c5.24 + c5.29))"}]
["c5.34c",null,null,null,null,{"$f":"E49&\" = \"&'Divs (c3)'!G54","v":"c5.22 = c3.15"},null,null,null,null,null,null,null,{"$f":"\"lower of (\"&M45&\" and\"","v":"lower of (c5.23 and"},null,null,null,null,null,null,null,{"$f":"\"(\"&AK8&\" minus\"","v":"(c5.2a minus"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&AG46&\" and\"","v":"lower of c5.28 and"},null,null,null,{"$f":"E49&\" minus (\"&M49&\" + \"&U49&\" + \"&AG49&\") and\"","v":"c5.22 minus (c5.24 + c5.25 + c5.29) and"},null,null,{"$f":"A40","v":"c5.32"},{"$f":"MAX(0,MIN(F49-(N49+V49+AH49+AL49),('Deductions (c4)'!M509-(N49+AH49))))","v":0},null,null,null,{"$f":"E49&\" minus \"","v":"c5.22 minus "}]
["c5.34d",null,null,null,null,"end if",null,null,null,null,null,null,null,{"$f":"\"(\"&AK8&\" minus (\"&E17&\" + \"&E36&\")))\"","v":"(c5.2a minus (c5.3 + c5.11)))"},null,null,null,null,null,null,null,{"$f":"\"(\"&E17&\" + \"&E36&\" + \"&M49&\"))\"","v":"(c5.3 + c5.11 + c5.24))"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&E49&\" minus (\"&M49&\" + \"&U49&\"))\"","v":"(c5.22 minus (c5.24 + c5.25))"},null,null,null,{"$f":"\"(\"&AG42&\" minus \"&AG49&\")\"","v":"(c5.26 minus c5.29)"},null,null,null,{"$f":"\"lower of \"&AO43&\" and \"&AO47","v":"lower of c5.31 and c5.32"},null,null,null,{"$f":"\"(\"&M49&\" + \"&U49&\" + \"&AG49&\" + \"&AK49&\" + \"&AO49&\")\"","v":"(c5.24 + c5.25 + c5.29 + c5.30 + c5.33)"}]
["c5.35",null,"Dividends income",null,{"$f":"A30","v":"c5.22"},{"$f":"IF(non_resident,'non-res (c91)'!N96,'Divs (c3)'!H54)","v":0},null,null,null,null,null,null,{"$f":"A32","v":"c5.24"},{"$f":"MAX(0,MIN(N45,AL8-(F17+F36)))","v":0},null,null,null,null,null,null,{"$f":"A33","v":"c5.25"},{"$f":"MAX(0,MIN(MAX(0,F49-N49),AL8-(F17+F36+N49)))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"A37","v":"c5.29"},{"$f":"MAX(0,MIN(AH46,F49-(N49+V49)))","v":0},null,null,{"$f":"A38","v":"c5.30"},{"$f":"MAX(0,MIN((F49-(N49+V49+AH49)),(AH42-AH49)))","v":0},null,null,{"$f":"A41","v":"c5.33"},{"$f":"MAX(0,MIN(AP43,AP47))","v":0},null,null,{"$f":"A42","v":"c5.34"},{"$f":"MAX(0,F49-(N49+V49+AH49+AL49+AP49))","v":0},null,"Dividends income"]
["c5.36"]
["c5.37"]
["c5.38"]
["c5.39"]
["c5.40"]
["c5.41"]
["c5.42",null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!I166","v":"from c1.58"},null,null,null,null,null,null,null,null,null,null,null,"set to zero",null,null,null,"set to zero",null,null,null,null,null,null,null,"set to zero",null,null,null,null,null,null,null,"set to zero",null,null,null,null,null,null,null,"set to zero"]
["c5.43",null,"Lump sum payments",null,{"$f":"A43","v":"c5.34a"},{"$f":"'NS income (c1)'!J166","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"A44","v":"c5.34a1"},0,null,null,{"$f":"A45","v":"c5.34b"},0,null,null,null,null,null,null,{"$f":"A46","v":"c5.34b1"},0,null,null,null,null,null,null,{"$f":"A47","v":"c5.34c"},0,null,null,null,null,null,null,{"$f":"A48","v":"c5.34d"},0,null,"Lump sum payments"]
["c5.43a"]
["c5.43b"]
["c5.43c","Calculate taxable income",null,null,null,null,null,null,null,"Additional rate",null,null,null,null,null,null,null,"Beneficial Ordering",null,null,null,null,null,null,null,null,null,null,null,"Beneficial Ordering",null,null,null,"Intermediate rate",null,null,null,"Basic rate",null,null,null,"Starter rate",null,null,null,null,null,null,null,"Allowances and deductions",null,null,null,"Taxable income"]
["c5.43d",null,"Step 2",null,null,null,null,null,null,"More beneficial for c5.1 to free up savings starting rate",null,null,null,"Income in Higher rate before c5.1",null,null,null,"Higher rate"]
["c5.43e"]
["c5.43f",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&AS75&\" and \"&AS100","v":"lower of c5.66b and c5.66i4"}]
["c5.44",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances to NS available",{"$f":"A366","v":"c5.66o"},{"$f":"MIN(AT75,AT100)","v":0}]
["c5.45",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&M176&\" and ((\"&E149&\" + \"&I140&\") minus (\"&Q149&\" + \"&Q330&\" + \"&U271&\"))\"","v":"lower of c5.50 and ((c5.35 + c5.43e) minus (c5.52h + c5.56 + c5.56p))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E199&\" minus (\"&I199&\" + \"&Q199&\" + \"&AK199&\" + \"&AS199&\" + \"&AS108&\")) and \"&AW64","v":"lower of (c5.37 minus (c5.46 + c5.52l + c5.64 + c5.68a + c5.66j3)) and c5.66o"}]
["c5.45a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA more beneficial against non-savings or savings?",null,null,null,null,null,null,{"$f":"A200","v":"c5.58a.1a"},{"$f":"MIN(N176,((F149+J140)-(R149+R330+V271)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav to reduce",{"$f":"A367","v":"c5.66p"},{"$f":"MAX(0,MIN(F199-(J199+R199+AL199+AT199+AT108),AX64))","v":0}]
["c5.45b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M176&\" minus \"&Y66","v":"c5.50 minus c5.58a.1a"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&AW64&\" and \"&AW66","v":"lower of c5.66o and c5.66p"}]
["c5.45c",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A201","v":"c5.58a.1b"},{"$f":"MAX(0,N176-Z66)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max allowances NS to Sav",{"$f":"A368","v":"c5.66p1"},{"$f":"MIN(AX64,AX66)","v":0}]
["c5.46",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Y66&\" and \"&U219","v":"lower of c5.58a.1a and c5.56.1"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&AS91&\" minus \"&AS112&\") and \"&AW68","v":"lower of (c5.66i minus c5.66j5) and c5.66p1"}]
["c5.47",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&M123&\" <= BR_band (\"&DOLLAR(BR_band,0)&\") + \"&'Deductions (c4)'!H261","v":"if c5.48b <= BR_band (£37,700) + c4.59"},null,null,null,null,null,"Ringfenced Allce for Lump Sum offered to Lump Sum vs Non-Sav",{"$f":"A202","v":"c5.58a.1"},{"$f":"MIN(Z66,V219)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Sav",{"$f":"A369","v":"c5.66p1a"},{"$f":"MAX(0,MIN(AT91-AT112,AX68))","v":0}]
["c5.47a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q75&\" = 0 (zero)\"","v":"c5.52a = 0 (zero)"},null,null,null,null,null,null,null,{"$f":"\"from \"&U219","v":"from c5.56.1"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&AW70&\" and (\"&AS87&\" minus \"&AS89&\")\"","v":"lower of c5.66p1a and (c5.66g minus c5.66h)"}]
["c5.48",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"else",null,null,null,null,null,"NS Income after Allcs",{"$f":"A203","v":"c5.58a.2"},{"$f":"V219","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&E149&\" + \"&E307&\") minus (\"&I149&\" + \"&Q149&\" + \"&AG149&\" + \"&AK149&\" + \"&AO149&\")\"","v":"(c5.35 + c5.42) minus (c5.44 + c5.52h + c5.58.7 + c5.62 + c5.66.7)"},null,"Sav BR 20%",{"$f":"A370","v":"c5.66p1b"},{"$f":"MAX(0,MIN(AX70,AT87-AT89))","v":0}]
["c5.48a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q75&\" = \"&E8&\" minus (\"&I205&\" + \"&I280&\" + \"&M205&\")\"","v":"c5.52a = c5.1 minus (c5.47 + c5.48 + c5.52)"},null,null,null,null,null,null,null,{"$f":"U221&\" minus (\"&Q248&\" minus \"&U271&\")\"","v":"c5.56.2 minus (c5.55.7 minus c5.56p)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taxable NS",{"$f":"A340","v":"c5.66a"},{"$f":"MAX(0,(F149+F307)-(J149+R149+AH149+AL149+AP149))","v":0},null,null,null,{"$f":"\"lower of (\"&AW70&\" minus \"&AW72&\") and (\"&AS75&\" minus \"&AS122&\")\"","v":"lower of (c5.66p1a minus c5.66p1b) and (c5.66b minus c5.66n)"}]
["c5.48a1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"end if",null,null,null,null,null,"Sav Income after Allcs",{"$f":"A204","v":"c5.58a.3"},{"$f":"MAX(0,V221-(R248-V271))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E199&\" minus (\"&I199&\" + \"&Q199&\" + \"&AK199&\" + \"&AS199&\")\"","v":"c5.37 minus (c5.46 + c5.52l + c5.64 + c5.68a)"},null,"Sav HR 40%",{"$f":"A371","v":"c5.66p1c"},{"$f":"MAX(0,MIN(AX70-AX72,AT75-AT122))","v":0}]
["c5.48a2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA available to DivHR_rate",{"$f":"A94","v":"c5.52a"},{"$f":"IF(N123<=BR_band+'Deductions (c4)'!I261,0,MAX(0,F8-(J205+J280+N205)))","v":0},null,null,null,null,null,null,null,{"$f":"E49&\" minus (\"&I280&\" + \"&U280&\")\"","v":"c5.22 minus (c5.48 + c5.58)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taxable Sav",{"$f":"A341","v":"c5.66b"},{"$f":"MAX(0,F199-(J199+R199+AL199+AT199))","v":0},null,null,null,{"$f":"\"lower of \"&AW68&\" and \"&AW72","v":"lower of c5.66p1 and c5.66p1b"}]
["c5.48b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q75&\" minus \"&AK49","v":"c5.52a minus c5.30"},null,null,null,null,null,"Div Income after Allcs",{"$f":"A205","v":"c5.58a.4"},{"$f":"MAX(0,F49-(J280+V280))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&AS73","v":"SR_band (£5,000) minus c5.66a"},null,"Reduction of Sav at BR",{"$f":"A372","v":"c5.66p2"},{"$f":"MIN(AX68,AX72)","v":0}]
["c5.48c",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA available minus Dividends in HR",{"$f":"A95","v":"c5.52b"},{"$f":"MAX(0,R75-AL49)","v":0},null,null,null,null,null,null,null,{"$f":"\"lower of \"&Y76&\" and \"&'Deductions (c4)'!L509","v":"lower of c5.58a.4 and c4.80"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SR_available",{"$f":"A342","v":"c5.66c"},{"$f":"MAX(0,SR_band-AT73)","v":5000},null,null,null,{"$f":"\"(lower of \"&AW68&\" and \"&AW74&\") minus \"&AW76","v":"(lower of c5.66p1 and c5.66p1c) minus c5.66p2"}]
["c5.48d",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (((\"&E17&\" + (\"&E36&\" minus \"&M36&\")) minus \"&Q77&\") and (\"&Q75&\" minus \"&Q77&\"))\"","v":"lower of (((c5.3 + (c5.11 minus c5.15)) minus c5.52b) and (c5.52a minus c5.52b))"},null,null,null,null,null,"Max DivBR 0%",{"$f":"A206","v":"c5.58a.5"},{"$f":"MIN(Z76,DA)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&AS75&\" and \"&AS77","v":"lower of c5.66b and c5.66c"},null,"Reduction of Sav at HR",{"$f":"A373","v":"c5.66p3"},{"$f":"MAX(0,(MIN(AX68,AX74)-AX76))","v":0}]
["c5.49",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA offered to Dividends in HR",{"$f":"A96","v":"c5.52c"},{"$f":"MAX(0,MIN(((F17+(F36-N36))-R77),R75-R77))","v":0},null,null,null,null,null,null,null,{"$f":"\"lower of \"&Y78&\" and (\"&AK8&\" minus (\"&Y72&\" + \"&Y74&\"))\"","v":"lower of c5.58a.5 and (c5.2a minus (c5.58a.2 + c5.58a.3))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MaxSR_band",{"$f":"A343","v":"c5.66d"},{"$f":"MIN(AT75,AT77)","v":0},null,null,null,{"$f":"\"lower of (\"&'Status (c3a)'!H33&\" minus \"&'Taxable (c5)'!AS73&\") and \"&AW68","v":"lower of (c3a.1a minus c5.66a) and c5.66p1"}]
["c5.49a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"If MAT_IN and \"&'Deductions (c4)'!Q453&\" = 0 (zero)\"","v":"If MAT_IN and c4.76c = 0 (zero)"},null,null,null,null,null,"DivBR 0%",{"$f":"A207","v":"c5.58a.6"},{"$f":"MAX(0,MIN(Z78,(AL8-(Z72+Z74))))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M33&\" + \"&AG36&\" + \"&AO36","v":"c5.14 + c5.19 + c5.20c"},null,"Reduction of NS at SSR",{"$f":"A374","v":"c5.66p4"},{"$f":"MAX(0,MIN('Status (c3a)'!I33-AT73,AX68))","v":0}]
["c5.49b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"and \"&'Deductions (c4)'!L371&\" > (BR_band (\"&DOLLAR(BR_band,0)&\") + \"&'Deductions (c4)'!L374&\")\"","v":"and c4.74 > (BR_band (£37,700) + c4.75)"},null,null,null,null,null,null,null,{"$f":"\"lower of \"&Y76&\" minus \"&Y80&\" and (\"&AK8&\" minus (\"&Y72&\" + \"&Y74&\" + \"&Y80&\"))\"","v":"lower of c5.58a.4 minus c5.58a.6 and (c5.2a minus (c5.58a.2 + c5.58a.3 + c5.58a.6))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SavNil",{"$f":"A344","v":"c5.66e"},{"$f":"N33+AH36+AP36","v":0},null,null,null,{"$f":"\"lower of ((\"&'Status (c3a)'!H33&\" + \"&'Status (c3a)'!L33&\" + \"&'Deductions (c4)'!H261&\") minus \"&AS73&\") and (\"&AW68&\" minus \"&AW80&\")\"","v":"lower of ((c3a.1a + c3a.2 + c4.59) minus c5.66a) and (c5.66p1 minus c5.66p4)"}]
["c5.49c",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q86&\" = \"&'Deductions (c4)'!L426&\" + \"&'Deductions (c4)'!L429","v":"c5.52d = c4.75m + c4.75n"},null,null,null,null,null,"DivBR 8.75%",{"$f":"A208","v":"c5.58a.7"},{"$f":"MAX(0,MIN((Z76-Z80),(AL8-(Z72+Z74+Z80))))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Deductions (c4)'!L502&\" minus \"&'Taxable (c5)'!AS81","v":"c4.79 minus c5.66e"},null,"Reduction of NS at SBR/WBR/BR",{"$f":"A375","v":"c5.66p5"},{"$f":"MAX(0,MIN(('Status (c3a)'!I33+'Status (c3a)'!M33+'Deductions (c4)'!I261)-AT73,AX68-AX80))","v":0}]
["c5.49d",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"else",null,null,null,null,null,null,null,{"$f":"\"lower of (\"&'Deductions (c4)'!L509&\" minus \"&Y80&\") and (\"&Y76&\" minus (\"&Y80&\" + \"&Y82&\"))\"","v":"lower of (c4.80 minus c5.58a.6) and (c5.58a.4 minus (c5.58a.6 + c5.58a.7))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CEGNil",{"$f":"A345","v":"c5.66e1"},{"$f":"MAX(0,PSA-'Taxable (c5)'!AT81)","v":1000},null,null,null,{"$f":"\"lower of ((\"&'Status (c3a)'!H33&\" + \"&'Status (c3a)'!L33&\" + \"&'Status (c3a)'!P33&\" + \"&'Deductions (c4)'!H261&\") minus \"&AS73&\") and (\"&AW68&\" minus (\"&AW80&\" + \"&AW82&\"))\"","v":"lower of ((c3a.1a + c3a.2 + c3a.2a + c4.59) minus c5.66a) and (c5.66p1 minus (c5.66p4 + c5.66p5))"}]
["c5.49e",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q86&\" = 0 (zero)\"","v":"c5.52d = 0 (zero)"},null,null,null,null,null,"DivHR 0%",{"$f":"A209","v":"c5.58a.8"},{"$f":"MAX(0,MIN(DA-Z80,Z76-(Z80+Z82)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E302&\" minus \"&AS83&\") and \"&AS81","v":"lower of (c5.41 minus c5.66e1) and c5.66e"},null,"Reduction of NS at SIR",{"$f":"A376","v":"c5.66p6"},{"$f":"MAX(0,MIN(('Status (c3a)'!I33+'Status (c3a)'!M33+'Status (c3a)'!Q33+'Deductions (c4)'!I261)-AT73,AX68-(AX80+AX82)))","v":0}]
["c5.50",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"end if",null,null,null,null,null,null,null,{"$f":"Y76&\" minus (\"&Y80&\" + \"&Y82&\" + \"&Y84&\")\"","v":"c5.58a.4 minus (c5.58a.6 + c5.58a.7 + c5.58a.8)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SNil required by CEG",{"$f":"A346","v":"c5.66f"},{"$f":"MAX(0,MIN((F302-AT83),AT81))","v":0},null,null,null,{"$f":"AW68&\" minus (\"&AW80&\" + \"&AW82&\" + \"&AW84&\")\"","v":"c5.66p1 minus (c5.66p4 + c5.66p5 + c5.66p6)"}]
["c5.50.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Allowances for Dividends to retain more beneficial MAT_IN (\"&DOLLAR(T_P_A,0)&\")\"","v":"Allowances for Dividends to retain more beneficial MAT_IN (£1,260)"},{"$f":"A97","v":"c5.52d"},{"$f":"IF(AND(MAT_IN,HR_case_MAT=0,'Deductions (c4)'!M371>BR_band+'Deductions (c4)'!M374),'Deductions (c4)'!M426+'Deductions (c4)'!M429,0)","v":0},null,null,null,null,null,"DivHR 33.75%",{"$f":"A210","v":"c5.58a.9"},{"$f":"MAX(0,Z76-(Z80+Z82+Z84))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AK8&\" minus \"&AS73","v":"c5.2a minus c5.66a"},null,"Reduction of NS at SHR/WHR/HR",{"$f":"A377","v":"c5.66p7"},{"$f":"MAX(0,AX68-(AX80+AX82+AX84))","v":0}]
["c5.50.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E8&\" minus (\"&Q79&\" + \"&Q86&\")\"","v":"c5.1 minus (c5.52c + c5.52d)"},null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus \"&Y68&\") and (\"&'Status (c3a)'!H33&\" minus (\"&Y72&\" + \"&Y74&\" + \"&Y76&\"))\"","v":"lower of (c5.36 minus c5.58a.1b) and (c3a.1a minus (c5.58a.2 + c5.58a.3 + c5.58a.4))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BR_band available to Sav",{"$f":"A347","v":"c5.66g"},{"$f":"MAX(0,AL8-AT73)","v":37700},null,null,null,"Set to zero"]
["c5.50a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A98","v":"c5.52e"},{"$f":"MAX(0,F8-(R79+R86))","v":12570},null,null,null,null,null,"LS income in SSR_rate",{"$f":"A211","v":"c5.58a.10"},{"$f":"MAX(0,MIN(F176-Z68,'Status (c3a)'!I33-(Z72+Z74+Z76)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AS81&\" minus \"&AS85","v":"c5.66e minus c5.66f"},null,null,{"$f":"A378","v":"c5.66p7a"},0]
["c5.50b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y88&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\") minus (\"&Y72&\" + \"&Y74&\" + \"&Y76&\" + \"&Y88&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.10)) and ((c3a.1a + c5.2) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.10))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SNil available to Sav",{"$f":"A348","v":"c5.66h"},{"$f":"MAX(0,AT81-AT85)","v":0},null,null,null,{"$f":"\"((\"&AW76&\" × BR_rate (\"&BR_rate*100&\"%)) + (\"&AW78&\" × HR_rate (\"&HR_rate*100&\"%)) + (\"&AS118&\" × BR_rate (\"&BR_rate*100&\"%)) + (\"&AS120&\" × HR_rate (\"&HR_rate*100&\"%))) minus\"","v":"((c5.66p2 × BR_rate (20%)) + (c5.66p3 × HR_rate (40%)) + (c5.66l × BR_rate (20%)) + (c5.66m × HR_rate (40%))) minus"}]
["c5.50c",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LS income in BR_rate/SBR_rate",{"$f":"A212","v":"c5.58a.11"},{"$f":"MAX(0,MIN(F176-(Z68+Z88),('Status (c3a)'!I33+V8)-(Z72+Z74+Z76+Z88)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AS75&\" minus (\"&AS79&\" + \"&AS81&\")\"","v":"c5.66b minus (c5.66d + c5.66e)"},null,null,null,{"$f":"\"((\"&AW80&\" × \"&'Status (c3a)'!H45&\") + (\"&'Taxable (c5)'!AW82&\" × \"&'Status (c3a)'!L45&\") + (\"&'Taxable (c5)'!AW84&\" × \"&'Status (c3a)'!P45&\") + (\"&'Taxable (c5)'!AW86&\" × \"&'Status (c3a)'!X45&\"))\"","v":"((c5.66p4 × c3a.3b) + (c5.66p5 × c3a.4) + (c5.66p6 × c3a.4a) + (c5.66p7 × c3a.5))"}]
["c5.50d",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y88&\" + \"&Y90&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\") minus (\"&Y72&\" + \"&Y74&\" + \"&Y76&\" + \"&Y88&\" + \"&Y90&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.10 + c5.58a.11)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.10 + c5.58a.11))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav not in SR or Snil",{"$f":"A349","v":"c5.66i"},{"$f":"MAX(0,AT75-(AT79+AT81))","v":0},null,null,{"$f":"A379","v":"c5.66p8"},{"$f":"MAX(0,((AX76*BR_rate)+(AX78*HR_rate)+(AT118*BR_rate)+(AT120*HR_rate))-((AX80*'Status (c3a)'!I45)+(AX82*'Status (c3a)'!M45)+(AX84*'Status (c3a)'!Q45)+(AX86*'Status (c3a)'!Y45)))","v":0}]
["c5.51",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LS income in SIR_rate",{"$f":"A213","v":"c5.58a.12"},{"$f":"MAX(0,MIN(F176-(Z68+Z88+Z90),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33)-(Z72+Z74+Z76+Z88+Z90)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I280&\" + \"&U280&\" + \"&AC280&\" + \"&AK280","v":"c5.48 + c5.58 + c5.58k + c5.66"},null,null,null,{"$f":"\"if (\"&AS75&\" minus \"&AS79&\") > 0 (zero) and\"","v":"if (c5.66b minus c5.66d) > 0 (zero) and"}]
["c5.52",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"set to zero",null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y88&\" + \"&Y90&\" + \"&Y92&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\") minus (\"&Y72&\" + \"&Y74&\" + \"&Y76&\" + \"&Y88&\" + \"&Y90&\" + \"&Y92&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.10 + c5.58a.11 + c5.58a.12)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.10 + c5.58a.11 + c5.58a.12))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allcs to Div",{"$f":"A350","v":"c5.66i1"},{"$f":"J280+V280+AD280+AL280","v":0},null,null,null,{"$f":"\"(\"&AS75&\" + \"&E302&\") > (\"&AS79&\" + \"&'Deductions (c4)'!L502&\") and\"","v":"(c5.66b + c5.41) > (c5.66d + c4.79) and"}]
["c5.52a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS in HR_band/SIR_band+SHR_band",{"$f":"A99","v":"c5.52e1"},0,null,null,null,null,null,"LS income in HR_rate/SHR_rate",{"$f":"A214","v":"c5.58a.13"},{"$f":"MAX(0,MIN(F176-(Z68+Z88+Z90+Z92),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33+'Status (c3a)'!Y33)-(Z72+Z74+Z76+Z88+Z90+Z92)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (((\"&AS75&\" minus \"&AS79&\") + \"&E302&\") minus \"&'Deductions (c4)'!L502&\") and \"&AS93","v":"lower of (((c5.66b minus c5.66d) + c5.41) minus c4.79) and c5.66i1"},null,null,null,{"$f":"AW91&\" > 0 (zero) and\"","v":"c5.66p8 > 0 (zero) and"}]
["c5.52b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y88&\" + \"&Y90&\" + \"&Y92&\" + \"&Y94&\")) and\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.10 + c5.58a.11 + c5.58a.12 + c5.58a.13)) and"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max allcs reqd by CEG from Div",{"$f":"A351","v":"c5.66i2"},{"$f":"MAX(0,MIN(((AT75-AT79)+F302)-PSA,AT93))","v":0},null,null,null,{"$f":"E302&\" > 0 (zero)\"","v":"c5.41 > 0 (zero)"}]
["c5.52c",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A100","v":"c5.52e2"},0,null,null,null,null,null,null,null,{"$f":"\"((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\" + \"&'Status (c3a)'!AA33&\") minus (\"&Y72&\" + \"&Y74&\" + \"&Y76&\" + \"&Y88&\" + \"&Y90&\" + \"&Y92&\" + \"&Y94&\"))\"","v":"((c3a.1a + c5.2 + c3a.2a + c3a.3 + c3a.3.1) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.10 + c5.58a.11 + c5.58a.12 + c5.58a.13))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AW100&\" = \"&AW68","v":"c5.66q = c5.66p1"}]
["c5.52d",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,null,{"$f":"A215","v":"c5.58a.13a"},{"$f":"MAX(0,MIN(F176-(Z68+Z88+Z90+Z92+Z94),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33+'Status (c3a)'!Y33+'Status (c3a)'!AB33)-(Z72+Z74+Z76+Z88+Z90+Z92+Z94)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I149&\" + \"&Q149&\" + \"&AG149&\" + \"&AK149&\" + \"&AO149","v":"c5.44 + c5.52h + c5.58.7 + c5.62 + c5.66.7"},null,null,null,"else"]
["c5.52e",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A101","v":"c5.52e3"},0,null,null,null,null,null,null,null,{"$f":"\"(\"&Y88&\" × \"&'Status (c3a)'!H45&\") + (\"&Y90&\" × \"&'Status (c3a)'!L45&\") + (\"&Y92&\" × \"&'Status (c3a)'!P45&\") + (\"&Y94&\" × \"&'Status (c3a)'!X45&\") + (\"&Y97&\" × \"&'Status (c3a)'!AA45&\")\"","v":"(c5.58a.10 × c3a.3b) + (c5.58a.11 × c3a.4) + (c5.58a.12 × c3a.4a) + (c5.58a.13 × c3a.5) + (c5.58a.13a × c3a.5a)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allcs to NS",{"$f":"A352","v":"c5.66i3"},{"$f":"J149+R149+AH149+AL149+AP149","v":0},null,null,null,{"$f":"AW100&\" = 0 (zero)\"","v":"c5.66q = 0 (zero)"}]
["c5.52e1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,"Total tax on Lump Sum income",{"$f":"A216","v":"c5.58a.14"},{"$f":"TRUNC((Z88*'Status (c3a)'!I45)+(Z90*'Status (c3a)'!M45)+(Z92*'Status (c3a)'!Q45)+(Z94*'Status (c3a)'!Y45)+(Z97*'Status (c3a)'!AB45),2)","v":0},"pdown",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&AS79&\" + \"&AS85&\" + \"&AS91&\") and \"&AS98","v":"lower of (c5.66d + c5.66f + c5.66i) and c5.66i3"},null,null,null,"end if"]
["c5.52e2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A102","v":"c5.52e4"},0,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y70&\")) and (\"&'Status (c3a)'!H33&\" minus (\"&Y72&\" + \"&Y74&\" + \"&Y76&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.1)) and (c3a.1a minus (c5.58a.2 + c5.58a.3 + c5.58a.4))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max allcs reqd by CEG from NS",{"$f":"A353","v":"c5.66i4"},{"$f":"MIN((AT79+AT85+AT91),AT98)","v":0},null,"Allowances from NS",{"$f":"A380","v":"c5.66q"},{"$f":"IF(AND((AT75-AT79>0),(AT75+F302)>AT79+PSA,AX91>0,F302>0),AX68,0)","v":0}]
["c5.52e3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,"LS income in SSR_rate",{"$f":"A217","v":"c5.58a.15"},{"$f":"MAX(0,MIN(F176-(Z68+Z70),'Status (c3a)'!I33-(Z72+Z74+Z76)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AK8&\" minus (\"&'Deductions (c4)'!L371&\" minus \"&'Divs (c3)'!G65&\")\"","v":"c5.2a minus (c4.74 minus c3.18)"}]
["c5.52e4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A103","v":"c5.52e5"},0,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y70&\" + \"&Y101&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\") minus (\"&Y72&\" + \"&Y74&\" + \"&Y76&\" + \"&Y101&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.1 + c5.58a.15)) and ((c3a.1a + c5.2) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.15))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BR_band available to CEG",{"$f":"A354","v":"c5.66j"},{"$f":"MAX(0,AL8-('Deductions (c4)'!M371-'Divs (c3)'!H65))","v":37700},null,null,null,{"$f":"\"lower of (\"&AS75&\" minus \"&AW100&\") and \"&AS95","v":"lower of (c5.66b minus c5.66q) and c5.66i2"}]
["c5.52e5",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,"LS income in BR_rate/SBR_rate",{"$f":"A218","v":"c5.58a.16"},{"$f":"MAX(0,MIN(F176-(Z68+Z70+Z101),('Status (c3a)'!I33+V8)-(Z72+Z74+Z76+Z101)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SR_band (\"&DOLLAR(SR_band,0)&\") minus (\"&AS73&\" + \"&AS100&\")\"","v":"SR_band (£5,000) minus (c5.66a + c5.66i4)"},null,"Allowances to Div available",{"$f":"A381","v":"c5.66r"},{"$f":"MAX(0,MIN(AT75-AX100,AT95))","v":0}]
["c5.52e6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A104","v":"c5.52e6"},0,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y70&\" + \"&Y101&\" + \"&Y103&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\") minus (\"&Y72&\" + \"&Y74&\" + \"&Y76&\" + \"&Y101&\" + \"&Y103&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.1 + c5.58a.15 + c5.58a.16)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.15 + c5.58a.16))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SR_available",{"$f":"A355","v":"c5.66j1"},{"$f":"MAX(0,SR_band-(AT73+AT100))","v":5000},null,null,null,{"$f":"AS75&\" minus (\"&AS79&\" + \"&AS89&\" + \"&AW100&\")\"","v":"c5.66b minus (c5.66d + c5.66h + c5.66q)"}]
["c5.52e7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,"LS income in SIR_rate",{"$f":"A219","v":"c5.58a.17"},{"$f":"MAX(0,MIN(F176-(Z68+Z70+Z101+Z103),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33)-(Z72+Z74+Z76+Z101+Z103)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&AS75&\" minus \"&AS100&\") and \"&AS104","v":"lower of (c5.66b minus c5.66i4) and c5.66j1"},null,"Sav to reduce",{"$f":"A382","v":"c5.66s"},{"$f":"MAX(0,AT75-(AT79+AT89+AX100))","v":0}]
["c5.52e8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A105","v":"c5.52e7"},0,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y70&\" + \"&Y101&\" + \"&Y103&\" + \"&Y105&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\") minus (\"&Y72&\" + \"&Y74&\" + \"&Y76&\" + \"&Y101&\" + \"&Y103&\" + \"&Y105&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.1 + c5.58a.15 + c5.58a.16 + c5.58a.17)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.15 + c5.58a.16 + c5.58a.17))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MaxSR_band if allcs from NS",{"$f":"A356","v":"c5.66j2"},{"$f":"MAX(0,MIN((AT75-AT100),AT104))","v":0},null,null,null,{"$f":"\"lower of \"&AW103&\" and \"&AW105","v":"lower of c5.66r and c5.66s"}]
["c5.52e9",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,"LS income in HR_rate/SHR_rate",{"$f":"A220","v":"c5.58a.18"},{"$f":"MAX(0,MIN(F176-(Z68+Z70+Z101+Z103+Z105),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33+'Status (c3a)'!Y33)-(Z72+Z74+Z76+Z101+Z103+Z105)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&AS81&\" and (\"&AS75&\" minus (\"&AS100&\" + \"&AS106&\"))\"","v":"lower of c5.66e and (c5.66b minus (c5.66i4 + c5.66j2))"},null,"Max allowances",{"$f":"A383","v":"c5.66s1"},{"$f":"MIN(AX103,AX105)","v":0}]
["c5.52e10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A106","v":"c5.52e8"},0,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y70&\" + \"&Y101&\" + \"&Y103&\" + \"&Y105&\" + \"&Y107&\")) and\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.1 + c5.58a.15 + c5.58a.16 + c5.58a.17 + c5.58a.18)) and"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav in SNil_band",{"$f":"A357","v":"c5.66j3"},{"$f":"MAX(0,MIN(AT81,AT75-(AT100+AT106)))","v":0},null,null,null,{"$f":"\"lower of \"&AS91&\" and \"&AW107","v":"lower of c5.66i and c5.66s1"}]
["c5.52f",null,null,null,null,null,null,null,null,null,null,null,null,"Income in Higher rate before c5.1",null,null,null,"Set to zero",null,null,null,null,null,null,null,{"$f":"\"((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\" + \"&'Status (c3a)'!AA33&\") minus (\"&Y72&\" + \"&Y74&\" + \"&Y76&\" + \"&Y101&\" + \"&Y103&\" + \"&Y105&\" + \"&Y107&\"))\"","v":"((c3a.1a + c5.2 + c3a.2a + c3a.3 + c3a.3.1) minus (c5.58a.2 + c5.58a.3 + c5.58a.4 + c5.58a.15 + c5.58a.16 + c5.58a.17 + c5.58a.18))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AS75&\" minus \"&AS100","v":"c5.66b minus c5.66i4"},null,"Max allowances Div to Sav",{"$f":"A384","v":"c5.66s1a"},{"$f":"MIN(AT91,AX107)","v":0}]
["c5.52g",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A107","v":"c5.52e9"},0,null,null,null,null,null,null,{"$f":"A221","v":"c5.58a.18a"},{"$f":"MAX(0,MIN(F176-(Z68+Z70+Z101+Z103+Z105+Z107),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33+'Status (c3a)'!Y33+'Status (c3a)'!AB33)-(Z72+Z74+Z76+Z101+Z103+Z105+Z107)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav if allcs from NS",{"$f":"A358","v":"c5.66j4"},{"$f":"MAX(0,AT75-AT100)","v":0},null,null,null,{"$f":"\"lower of \"&AW109&\" and (\"&AS87&\" minus (\"&AS79&\" + \"&AS81&\"))\"","v":"lower of c5.66s1a and (c5.66g minus (c5.66d + c5.66e))"}]
["c5.52h",null,null,null,null,null,null,null,null,null,null,null,null,"c5.49 = non-savings",null,null,null,"Set to zero",null,null,null,null,null,null,null,{"$f":"\"(\"&Y101&\" × \"&'Status (c3a)'!H45&\") + (\"&Y103&\" × \"&'Status (c3a)'!L45&\") + (\"&Y105&\" × \"&'Status (c3a)'!P45&\") + (\"&Y107&\" × \"&'Status (c3a)'!X45&\") + (\"&Y110&\" × \"&'Status (c3a)'!AA45&\")\"","v":"(c5.58a.15 × c3a.3b) + (c5.58a.16 × c3a.4) + (c5.58a.17 × c3a.4a) + (c5.58a.18 × c3a.5) + (c5.58a.18a × c3a.5a)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AS110&\" minus (\"&AS106&\" + \"&AS108&\")\"","v":"c5.66j4 minus (c5.66j2 + c5.66j3)"},null,"Sav BR 20%",{"$f":"A385","v":"c5.66s1b"},{"$f":"MAX(0,MIN(AX109,AT87-(AT79+AT81)))","v":0}]
["c5.52i",null,null,null,null,null,null,null,null,null,null,null,null,"c5.50 = lump sum",null,null,{"$f":"A108","v":"c5.52e10"},0,null,null,null,null,null,"Total tax on Lump Sum income",{"$f":"A222","v":"c5.58a.19"},{"$f":"TRUNC((Z101*'Status (c3a)'!I45)+('Taxable (c5)'!Z103*'Status (c3a)'!M45)+('Taxable (c5)'!Z105*'Status (c3a)'!Q45)+('Taxable (c5)'!Z107*'Status (c3a)'!Y45)+('Taxable (c5)'!Z110*'Status (c3a)'!AB45),2)","v":0},"pdown",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav not in SR or Snil",{"$f":"A359","v":"c5.66j5"},{"$f":"MAX(0,AT110-(AT106+AT108))","v":0},null,null,null,{"$f":"\"lower of (\"&AW107&\" minus \"&AW111&\") and (\"&AS75&\" minus \"&AS87&\")\"","v":"lower of (c5.66s1 minus c5.66s1b) and (c5.66b minus c5.66g)"}]
["c5.52j",null,null,null,null,null,null,null,null,null,null,null,null,"c5.51 = savings",null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y99&\" minus \"&Y112","v":"c5.58a.14 minus c5.58a.19"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AS81&\" minus \"&AS108","v":"c5.66e minus c5.66j3"},null,"Sav HR 40%",{"$f":"A386","v":"c5.66s1c"},{"$f":"MAX(0,MIN(AX107-AX111,AT75-AT87))","v":0}]
["c5.52k",null,null,null,null,null,null,null,"More beneficial c5.1 to non-savings ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reduction of Lump Sum tax",{"$f":"A223","v":"c5.58a.20"},{"$f":"MAX(0,Z99-Z112)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SavNil_band reduced by if allcs to NS",{"$f":"A360","v":"c5.66j6"},{"$f":"MAX(0,AT81-AT108)","v":0},null,null,null,{"$f":"M49&\" + \"&AG49&\" + \"&AO49","v":"c5.24 + c5.29 + c5.33"}]
["c5.52l",null,null,null,null,null,null,null,"where Scottish and SAHR_rate > AHR_rate",null,null,null,null,{"$f":"'Status (c3a)'!H33&\" + \"&'Status (c3a)'!P33&\" + \"&U8","v":"c3a.1a + c3a.2a + c5.2"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&E302&\" and \"&AS114","v":"lower of c5.41 and c5.66j6"},null,"Dividends in DivNil_band",{"$f":"A387","v":"c5.66s2"},{"$f":"N49+AH49+AP49","v":0}]
["c5.52m",null,null,null,null,null,null,null,null,null,null,"Maximum income below higher/Scottish higher rate limit",{"$f":"A73","v":"c5.48a"},{"$f":"'Status (c3a)'!I33+'Status (c3a)'!Q33+V8","v":37700},null,null,null,null,null,null,null,null,null,null,null,{"$f":"U219&\" minus \"&Y70","v":"c5.56.1 minus c5.58a.1"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allcs from NS SNil for CEG",{"$f":"A361","v":"c5.66k"},{"$f":"MIN(F302,AT114)","v":0},null,null,null,{"$f":"\"lower of \"&AW107&\" and \"&AW111","v":"lower of c5.66s1 and c5.66s1b"}]
["c5.52n",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E149&\" minus \"&M116","v":"c5.35 minus c5.48a"},null,null,null,null,null,null,null,null,null,"NS Income after Allcs, inc Allcs offered to Lump Sum vs Sav",{"$f":"A224","v":"c5.58a.21"},{"$f":"MAX(0,V219-Z70)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&AS102&\" and \"&AS116","v":"lower of c5.66j and c5.66k"},null,"Reduction of Sav at BR",{"$f":"A388","v":"c5.66s3"},{"$f":"MIN(AX107,AX111)","v":0}]
["c5.52o",null,null,null,null,null,null,null,null,null,null,"NS above",{"$f":"A74","v":"c5.48a1"},{"$f":"MAX(0,F149-N116)","v":0},null,null,null,"set to zero",null,null,null,null,null,null,null,{"$f":"\"lower of \"&Y117&\" and \"&'Status (c3a)'!H33","v":"lower of c5.58a.21 and c3a.1a"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max CEGNilBR_band",{"$f":"A362","v":"c5.66l"},{"$f":"MIN(AT102,AT116)","v":0},null,null,null,{"$f":"\"(lower of \"&AW107&\" and \"&AW113&\") minus \"&AW117","v":"(lower of c5.66s1 and c5.66s1c) minus c5.66s3"}]
["c5.52p",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&E49&\" + \"&E149&\" + \"&E199&\") minus (\"&AK8&\" + \"&M118&\")\"","v":"(c5.22 + c5.35 + c5.37) minus (c5.2a + c5.48a1)"},null,"SR_band available",{"$f":"A109","v":"c5.52f"},0,null,null,null,null,null,"NS income in SSR_rate",{"$f":"A225","v":"c5.58a.22"},{"$f":"MIN(Z117,'Status (c3a)'!I33)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AS116&\" minus \"&AS118","v":"c5.66k minus c5.66l"},null,"Reduction of Sav at HR",{"$f":"A389","v":"c5.66s4"},{"$f":"MAX(0,(MIN(AX107,AX113)-AX117))","v":0}]
["c5.52q",null,null,null,null,null,null,null,null,null,null,"Sav Div above",{"$f":"A75","v":"c5.48a2"},{"$f":"MAX(0,(F49+F149+F199)-(AL8+N118))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Y117&\" minus \"&Y119&\") and \"&U8","v":"lower of (c5.58a.21 minus c5.58a.22) and c5.2"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max CEGNilHR_band",{"$f":"A363","v":"c5.66m"},{"$f":"MAX(0,AT116-AT118)","v":0},null,null,null,{"$f":"\"lower of (\"&AS81&\" minus \"&AS124&\") and \"&AW107","v":"lower of (c5.66e minus c5.66n1) and c5.66s1"}]
["c5.53",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS income in BR_rate/SBR_rate",{"$f":"A226","v":"c5.58a.23"},{"$f":"MIN(MAX(0,Z117-Z119),V8)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AK8&\" minus (\"&AS73&\" + \"&AS100&\")\"","v":"c5.2a minus (c5.66a + c5.66i4)"},null,"CEGNil where allcs from Div",{"$f":"A390","v":"c5.66s5"},{"$f":"MAX(0,MIN(AT81-AT124,AX107))","v":0}]
["c5.54",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&E49&\" + \"&E149&\" + \"&E199&\") minus \"&E8","v":"(c5.22 + c5.35 + c5.37) minus c5.1"},null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2 and\"","v":"if c3a.1 = 2 and"},null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Y117&\" minus (\"&Y119&\" + \"&Y121&\")) and \"&'Status (c3a)'!P33","v":"lower of (c5.58a.21 minus (c5.58a.22 + c5.58a.23)) and c3a.2a"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BR_band available to Sav if allcs from NS",{"$f":"A364","v":"c5.66n"},{"$f":"MAX(0,AL8-(AT73+AT100))","v":37700},null,null,null,{"$f":"\"lower of \"&AS102&\" and \"&AW121","v":"lower of c5.66j and c5.66s5"}]
["c5.54a",null,null,null,null,null,null,null,null,null,null,null,{"$f":"A76","v":"c5.48b"},{"$f":"MAX(0,(F49+F149+F199)-F8)","v":0},null,null,null,{"$f":"E149&\" minus \"&E8&\" < SSR_band (\"&DOLLAR(SSR_band,0)&\") and\"","v":"c5.35 minus c5.1 < SSR_band (£2,306) and"},null,null,null,null,null,"NS income in SIR_rate",{"$f":"A227","v":"c5.58a.24"},{"$f":"MAX(0,MIN((Z117-(Z119+Z121)),'Status (c3a)'!Q33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&AS75&\" minus (\"&AS79&\" + \"&AS95&\")) and \"&AS81","v":"lower of (c5.66b minus (c5.66d + c5.66i2)) and c5.66e"},null,"Max CEGNilBR_band",{"$f":"A391","v":"c5.66s6"},{"$f":"MIN(AT102,AX121)","v":0}]
["c5.54a1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E49&\" + \"&E149&\" + \"&E199&\" < \"&M116&\" and\"","v":"c5.22 + c5.35 + c5.37 < c5.48a and"},null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Y117&\" minus (\"&Y119&\" + \"&Y121&\" + \"&Y123&\")) and \"&'Status (c3a)'!X33","v":"lower of (c5.58a.21 minus (c5.58a.22 + c5.58a.23 + c5.58a.24)) and c3a.3"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A365","v":"c5.66n1"},{"$f":"(MAX(0,MIN(AT75-(AT79+AT95),AT81)))","v":0},null,null,null,{"$f":"AW121&\" minus \"&AW123","v":"c5.66s5 minus c5.66s6"}]
["c5.54b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E176&\" > 0 and\"","v":"c5.36 > 0 and"},null,null,null,null,null,"NS income in HR_rate/SHR_rate",{"$f":"A228","v":"c5.58a.25"},{"$f":"MAX(0,MIN((Z117-(Z119+Z121+Z123)),'Status (c3a)'!Y33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max CEGNilHR_band",{"$f":"A392","v":"c5.66s7"},{"$f":"MAX(0,AX121-AX123)","v":0}]
["c5.54c",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E199&\" > 0 and\"","v":"c5.37 > 0 and"},null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Y117&\" minus (\"&Y119&\" + \"&Y121&\" + \"&Y123&\" + \"&Y125&\")) and \"&'Status (c3a)'!AA33","v":"lower of (c5.58a.21 minus (c5.58a.22 + c5.58a.23 + c5.58a.24 + c5.58a.25)) and c3a.3.1"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&AK8&\" minus (\"&AS73&\" + \"&AS75&\" + \"&AW115&\")) and \"&AW107","v":"lower of (c5.2a minus (c5.66a + c5.66b + c5.66s2)) and c5.66s1"}]
["c5.55",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I138&\" > 0\"","v":"c5.43d > 0"},null,null,null,null,null,null,{"$f":"A229","v":"c5.58a.25a"},{"$f":"MAX(0,MIN((Z117-(Z119+Z121+Z123+Z125)),'Status (c3a)'!AB33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reduction of Div at BR",{"$f":"A393","v":"c5.66s8"},{"$f":"MAX(0,MIN((AL8-(AT73+AT75+AX115)),AX107))","v":0}]
["c5.55.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q133&\" = \"&E149&\" minus (lower of SSR_band (\"&DOLLAR(SSR_band,0)&\") and \"&I138&\")\"","v":"c5.52g = c5.35 minus (lower of SSR_band (£2,306) and c5.43d)"},null,null,null,null,null,null,null,{"$f":"\"lower of \"&Y74&\" and SR_band (\"&DOLLAR(SR_band,0)&\")\"","v":"lower of c5.58a.3 and SR_band (£5,000)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AW107&\" minus \"&AW127","v":"c5.66s1 minus c5.66s8"}]
["c5.55.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"else",null,null,null,null,null,null,{"$f":"A230","v":"c5.58a.26"},{"$f":"MIN(Z74,SR_band)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A394","v":"c5.66s9"},{"$f":"MAX(0,AX107-AX127)","v":0}]
["c5.55.3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q133&\" = lower of (\"&E149&\" minus \"&Q86&\") and\"","v":"c5.52g = lower of (c5.35 minus c5.52d) and"},null,null,null,null,null,null,null,{"$f":"\"lower of \"&Y129&\" and (SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&Y117&\")\"","v":"lower of c5.58a.26 and (SR_band (£5,000) minus c5.58a.21)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"((\"&AW117&\" × BR_rate (\"&BR_rate*100&\"%)) + (\"&AW119&\" × HR_rate (\"&HR_rate*100&\"%)) + (\"&AW123&\" × BR_rate (\"&BR_rate*100&\"%)) + (\"&AW125&\" × HR_rate (\"&HR_rate*100&\"%))) minus\"","v":"((c5.66s3 × BR_rate (20%)) + (c5.66s4 × HR_rate (40%)) + (c5.66s6 × BR_rate (20%)) + (c5.66s7 × HR_rate (40%))) minus"}]
["c5.55.4",null,null,null,null,null,null,null,null,{"$f":"E199&\" minus \"&'Deductions (c4)'!L502","v":"c5.37 minus c4.79"},null,null,null,null,null,null,null,{"$f":"\"(\"&E8&\" minus (\"&M176&\" + \"&Q79&\" + \"&Q86&\"))\"","v":"(c5.1 minus (c5.50 + c5.52c + c5.52d))"},null,null,null,null,null,"Sav Income in Savings Starter rate",{"$f":"A231","v":"c5.58a.27"},{"$f":"MAX(0,MIN(Z129,SR_band-Z117))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&AW127&\" × DivBR_rate (\"&DivBR_rate*100&\"%) + \"&AW129&\" × DivHR_rate (\"&DivHR_rate*100&\"%))\"","v":"(c5.66s8 × DivBR_rate (8.75%) + c5.66s9 × DivHR_rate (33.75%))"}]
["c5.55.5",null,null,null,null,null,null,"Savings minus PSA",{"$f":"A58","v":"c5.43a"},{"$f":"MAX(0,F199-PSA)","v":0},null,null,null,{"$f":"\"lower of \"&E8&\" and \"&E149","v":"lower of c5.1 and c5.35"},null,null,null,"end if",null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Y74&\" minus \"&Y131&\") and \"&'Deductions (c4)'!L502","v":"lower of (c5.58a.3 minus c5.58a.27) and c4.79"},null,null,null,null,null,null,null,{"$f":"E149&\" minus \"&Q149","v":"c5.35 minus c5.52h"},null,null,null,{"$f":"E149&\" minus (\"&Q149&\" + \"&AG149&\")\"","v":"c5.35 minus (c5.52h + c5.58.7)"},null,null,null,{"$f":"E149&\" minus (\"&Q149&\" + \"&AG149&\" + \"&AK149&\")\"","v":"c5.35 minus (c5.52h + c5.58.7 + c5.62)"},null,null,null,null,null,null,{"$f":"A395","v":"c5.66s10"},{"$f":"MAX(0,((AX117*BR_rate)+(AX119*HR_rate)+(AX123*BR_rate)+(AX125*HR_rate))-((AX127*DivBR_rate)+(AX129*DivHR_rate)))","v":0}]
["c5.55.6",null,null,null,null,null,null,null,null,{"$f":"\"lower of SR_band (\"&DOLLAR(SR_band,0)&\") and (\"&E149&\" minus \"&E8&\")\"","v":"lower of SR_band (£5,000) and (c5.35 minus c5.1)"},null,null,{"$f":"A77","v":"c5.48c"},{"$f":"MIN(F8,F149)","v":0},null,"Non-Savings in unused SR_band in preference to LS",{"$f":"A110","v":"c5.52g"},{"$f":"MAX(0,IF(AND('Status (c3a)'!E21=2,F149-F8<SSR_band,F49+F149+F199<N116,F176>0,F199>0,J138>0),MAX(F149-MIN(SSR_band,J138)),MIN(F149-R86,(F8-(N176+R79+R86)))))","v":0},null,null,null,null,null,null,{"$f":"A232","v":"c5.58a.28"},{"$f":"MIN(MAX(0,Z74-Z131),'Deductions (c4)'!M502)","v":0},null,null,null,null,null,null,{"$f":"A310","v":"c5.58.1"},{"$f":"MAX(0,F149-R149)","v":0},null,null,{"$f":"A319","v":"c5.58.10"},{"$f":"MAX(0,F149-(R149+AH149))","v":0},null,null,{"$f":"A331","v":"c5.66.1"},{"$f":"MAX(0,F149-(R149+AH149+AL149))","v":0},null,null,null,null,null,null,null,{"$f":"\"if \"&E302&\" > 0 (zero) and\"","v":"if c5.41 > 0 (zero) and"}]
["c5.55.6a",null,null,null,null,null,null,"SR_band not available for Savings",{"$f":"A59","v":"c5.43b"},{"$f":"MAX(0,MIN(SR_band,(F149-F8)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Y133&\" and (\"&AK8&\" minus \"&Y117&\")\"","v":"lower of c5.58a.28 and (c5.2a minus c5.58a.21)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&E8&\" minus\"","v":"lower of c5.1 minus"},null,null,null,{"$f":"\"lower of (\"&E8&\" + \"&AK193&\") minus\"","v":"lower of (c5.1 + c5.63a) minus"},null,null,null,null,null,null,null,{"$f":"AW132&\" > 0 (zero)\"","v":"c5.66s10 > 0 (zero)"}]
["c5.55.6b",null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&I132&\" and (SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&I134&\")\"","v":"lower of c5.43a and (SR_band (£5,000) minus c5.43b)"},null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav income in PSA BR_rate",{"$f":"A233","v":"c5.58a.29"},{"$f":"MAX(0,MIN(Z133,AL8-Z117))","v":0},null,null,null,null,null,null,null,{"$f":"\"lower of \"&E8&\" minus (\"&AC269&\" + \"&AC280&\") and\"","v":"lower of c5.1 minus (c5.58i + c5.58k) and"},null,null,null,{"$f":"\"(\"&AC269&\" + \"&AC280&\" + \"&AG149&\" + \"&AG176&\") and\"","v":"(c5.58i + c5.58k + c5.58.7 + c5.58.9) and"},null,null,null,{"$f":"\"(\"&AC269&\" + \"&AC280&\" + \"&AK269&\" + \"&AK280&\") and\"","v":"(c5.58i + c5.58k + c5.65 + c5.66) and"},null,null,null,null,null,null,null,{"$f":"AW139&\" = \"&AW107","v":"c5.66t = c5.66s1"}]
["c5.55.7",null,null,null,null,null,null,"SR_band required for Savings",{"$f":"A60","v":"c5.43c"},{"$f":"MAX(0,MIN(J132,(SR_band-J134)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Y74&\" minus (\"&Y131&\" + \"&Y135&\")) and (\"&AK8&\" minus (\"&Y117&\" + \"&Y131&\" + \"&Y135&\"))\"","v":"lower of (c5.58a.3 minus (c5.58a.27 + c5.58a.29)) and (c5.2a minus (c5.58a.21 + c5.58a.27 + c5.58a.29))"},null,null,null,null,null,null,null,{"$f":"AG133","v":"c5.58.1"},null,null,null,{"$f":"AK133","v":"c5.58.10"},null,null,null,{"$f":"AO133","v":"c5.66.1"},null,null,null,null,null,null,null,"else"]
["c5.55.8",null,null,null,null,null,null,null,null,{"$f":"\"(SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&I134&\") minus \"&I136","v":"(SR_band (£5,000) minus c5.43b) minus c5.43c"},null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav income in BR_rate",{"$f":"A234","v":"c5.58a.30"},{"$f":"MAX(0,MIN(Z74-(Z131+Z135),(AL8-(Z117+Z131+Z135))))","v":0},null,null,null,null,null,null,{"$f":"A311","v":"c5.58.2"},{"$f":"MIN(MAX(0,F8-(AD269+AD280)),AH133)","v":0},null,null,{"$f":"A320","v":"c5.59"},{"$f":"MIN(MAX(0,F8-(AD269+AD280+AH149+AH176)),AL133)","v":0},null,null,{"$f":"A332","v":"c5.66.2"},{"$f":"MIN(MAX(0,F8+AL193-(AD269+AD280+AL269+AL280)),AP133)","v":0},null,null,null,null,null,null,null,{"$f":"AW139&\" = 0 (zero)\"","v":"c5.66t = 0 (zero)"}]
["c5.55.9",null,null,null,null,null,null,"SR_band not required for Savings",{"$f":"A61","v":"c5.43d"},{"$f":"MAX(0,(SR_band-J134)-J136)","v":5000},null,null,null,{"$f":"E149&\" minus \"&M116","v":"c5.35 minus c5.48a"},null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 1 or  \"&'Status (c3a)'!D21&\" = 3\"","v":"if c3a.1 = 1 or  c3a.1 = 3"},null,null,null,null,null,null,null,{"$f":"\"(\"&'Status (c3a)'!AD33&\" + \"&'Deductions (c4)'!H261&\") minus (\"&Y117&\" + \"&Y131&\" + \"&Y135&\" + \"&Y137&\")\"","v":"(c3a.3a + c4.59) minus (c5.58a.21 + c5.58a.27 + c5.58a.29 + c5.58a.30)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
["c5.55.10",null,null,null,null,null,null,null,null,{"$f":"I132&\" minus \"&I136","v":"c5.43a minus c5.43c"},null,null,{"$f":"A78","v":"c5.48d"},{"$f":"MAX(0,F149-N116)","v":0},null,null,null,"and",null,null,null,null,null,null,{"$f":"A235","v":"c5.58a.31"},{"$f":"MAX(0,('Status (c3a)'!AE33+'Deductions (c4)'!I261)-(Z117+Z131+Z135+Z137))","v":125140},null,null,null,null,null,null,null,{"$f":"\"lower of \"&AG137&\" and \"&'Status (c3a)'!P33","v":"lower of c5.58.2 and c3a.2a"},null,null,null,"set to zero",null,null,null,"set to zero",null,null,null,null,null,"Allowances from Div",{"$f":"A396","v":"c5.66t"},{"$f":"IF(AND(F302>0,AX132>0),AX107,0)","v":0}]
["c5.55.11",null,null,null,null,null,null,"Savings not in a nil band",{"$f":"A62","v":"c5.43e"},{"$f":"MAX(0,J132-J136)","v":0},null,null,null,null,null,null,null,{"$f":"E8&\" > 0 and\"","v":"c5.1 > 0 and"},null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Y139&\" and (\"&'Deductions (c4)'!L502&\" minus \"&Y135&\"))\"","v":"lower of (c5.58a.31 and (c4.79 minus c5.58a.29))"},null,null,null,null,null,null,{"$f":"A312","v":"c5.58.3"},{"$f":"MIN(AH137,'Status (c3a)'!Q33)","v":0},null,null,{"$f":"A321","v":"c5.60"},0,null,null,{"$f":"A333","v":"c5.66.3"},0,null,null,null,null,null,null,null,{"$f":"\"if (\"&E149&\" minus ((\"&I149&\" + \"&Q149&\" + \"&AG149&\" + \"&AK149&\" + \"&AO149&\") minus \"&AW100&\")) + (\"&E199&\" minus\"","v":"if (c5.35 minus ((c5.44 + c5.52h + c5.58.7 + c5.62 + c5.66.7) minus c5.66q)) + (c5.37 minus"}]
["c5.55.12",null,null,null,null,null,null,null,null,"set to zero",null,null,null,null,null,null,null,{"$f":"'Deductions (c4)'!L502&\" > 0 and\"","v":"c4.79 > 0 and"},null,null,null,null,null,null,{"$f":"A236","v":"c5.58a.32"},{"$f":"MAX(0,MIN(Z139,PSA-Z135))","v":1000},null,null,null,null,null,null,null,"set to zero",null,null,null,"set to zero",null,null,null,"set to zero",null,null,null,null,null,null,null,{"$f":"\"(\"&I199&\" + \"&Q199&\" + \"&AK199&\" + \"&AS199&\" + \"&AW100&\" + \"&AW139&\")) > \"&AK8","v":"(c5.46 + c5.52l + c5.64 + c5.68a + c5.66q + c5.66t)) > c5.2a"}]
["c5.55.13",null,null,null,null,null,null,null,{"$f":"A63","v":"c5.43f"},0,null,null,null,null,null,null,null,{"$f":"E149&\" > (\"&U8&\" minus \"&'Deductions (c4)'!L502&\") and\"","v":"c5.35 > (c5.2 minus c4.79) and"},null,null,null,null,null,null,null,{"$f":"\"lower of \"&Y141&\" and (\"&Y74&\" minus (\"&Y131&\" + \"&Y135&\" + \"&Y137&\"))\"","v":"lower of c5.58a.32 and (c5.58a.3 minus (c5.58a.27 + c5.58a.29 + c5.58a.30))"},null,null,null,null,null,null,{"$f":"A313","v":"c5.58.4"},0,null,null,{"$f":"A322","v":"c5.61"},0,null,null,{"$f":"A334","v":"c5.66.4"},0,null,null,null,null,null,null,null,{"$f":"AW146&\" = 0 (zero)\"","v":"c5.66u = 0 (zero)"}]
["c5.55.14",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&I134&\" = 0 (zero) and\"","v":"if c5.43b = 0 (zero) and"},null,null,null,{"$f":"\"(\"&E149&\" + \"&E199&\") minus \"&Q88&\" > \"&U8&\" and\"","v":"(c5.35 + c5.37) minus c5.52e > c5.2 and"},null,null,null,null,null,"Sav income in PSA HR_rate",{"$f":"A237","v":"c5.58a.33"},{"$f":"MAX(0,MIN(Z141,Z74-(Z131+Z135+Z137)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"else"]
["c5.55.14a",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I136&\" > 0 (zero)\"","v":"c5.43c > 0 (zero)"},null,null,null,{"$f":"I132&\" > 0\"","v":"c5.43a > 0"},null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Y74&\" minus (\"&Y131&\" + \"&Y135&\" + \"&Y137&\" + \"&Y143&\")) and \"&Y139","v":"lower of (c5.58a.3 minus (c5.58a.27 + c5.58a.29 + c5.58a.30 + c5.58a.33)) and c5.58a.31"},null,null,null,null,null,null,null,"set to zero",null,null,null,"set to zero",null,null,null,"set to zero",null,null,null,null,null,null,null,{"$f":"AW146&\" = lower of (\"&E149&\" minus (\"&I149&\" + \"&Q149&\" + \"&AG149&\" + \"&AK149&\" + \"&AO149&\")) and \"&Q199","v":"c5.66u = lower of (c5.35 minus (c5.44 + c5.52h + c5.58.7 + c5.62 + c5.66.7)) and c5.52l"}]
["c5.55.15",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M149&\" = \"&M133","v":"c5.49 = c5.48c"},null,null,null,{"$f":"Q149&\" = \"&M149","v":"c5.52h = c5.49"},null,null,null,null,null,"Sav income in HR_rate",{"$f":"A238","v":"c5.58a.34"},{"$f":"MAX(0,MIN(Z74-(Z131+Z135+Z137+Z143),Z139))","v":0},null,null,null,null,null,null,{"$f":"A314","v":"c5.58.5"},0,null,null,{"$f":"A323","v":"c5.61a"},0,null,null,{"$f":"A335","v":"c5.66.5"},0,null,null,null,null,null,null,null,"end if"]
["c5.55.16",null,null,null,null,null,null,null,null,null,null,null,null,"else",null,null,null,"else",null,null,null,null,null,null,null,{"$f":"\"lower of \"&Y76&\" and \"&'Deductions (c4)'!L509","v":"lower of c5.58a.4 and c4.80"},null,null,null,null,null,null,null,"set to zero",null,null,null,null,null,null,null,"set to zero",null,null,null,null,null,null,{"$f":"A397","v":"c5.66u"},{"$f":"IF((F149-((J149+R149+AH149+AL149+AP149)-AX100)+(F199-(J199+R199+AL199+AT199+AX100+AX139)))>AL8,0,MAX(0,MIN(F149-(J149+R149+AH149+AL149+AP149),R199)))","v":0}]
["c5.55.17",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M149&\" = lower of \"&M133&\" and \"&M139","v":"c5.49 = lower of c5.48c and c5.48d"},null,null,null,{"$f":"Q149&\" = \"&Q133","v":"c5.52h = c5.52g"},null,null,null,null,null,"Max DivBR 0%",{"$f":"A239","v":"c5.58a.35"},{"$f":"MIN(Z76,DA)","v":0},null,null,null,null,null,null,{"$f":"A315","v":"c5.58.6"},null,null,null,null,null,null,null,{"$f":"A336","v":"c5.66.6"},0]
["c5.55.18",null,null,null,null,{"$f":"\"from \"&E17","v":"from c5.3"},null,null,null,"set to zero",null,null,null,"end if",null,null,null,"end if",null,null,null,null,null,null,null,{"$f":"\"lower of \"&Y147&\" and (\"&AK8&\" minus (\"&Y74&\" + \"&Y117&\"))\"","v":"lower of c5.58a.35 and (c5.2a minus (c5.58a.3 + c5.58a.21))"},null,null,null,null,null,null,null,{"$f":"\"larger of \"&Y203&\" and \"&AG140","v":"larger of c5.58a.53 and c5.58.3"},null,null,null,{"$f":"\"lower of \"&U8&\" and \"&AK137","v":"lower of c5.2 and c5.59"},null,null,null,{"$f":"\"lower of \"&AO137&\" and \"&'Status (c3a)'!H33","v":"lower of c5.66.2 and c3a.1a"},null,null,null,null,null,null,null,{"$f":"\"(\"&I149&\" + \"&Q149&\" + \"&AG149&\" + \"&AK149&\" + \"&AO149&\" + \"&AW146&\") minus \"&AW100","v":"(c5.44 + c5.52h + c5.58.7 + c5.62 + c5.66.7 + c5.66u) minus c5.66q"},null,null,null,{"$f":"E149&\" minus \"&AW149","v":"c5.35 minus c5.67"},null,"Non-savings"]
["c5.55.19",null,"Non-savings income",null,{"$f":"A49","v":"c5.35"},{"$f":"F17","v":0},null,null,{"$f":"A64","v":"c5.44"},0,null,null,{"$f":"A79","v":"c5.49"},{"$f":"IF(AND(J134=0,J136>0),N133,MIN(N133,N139))","v":0},null,"More beneficial to keep PSA Nil in HR_band?",{"$f":"A111","v":"c5.52h"},{"$f":"IF(AND(OR('Status (c3a)'!E21=1,'Status (c3a)'!E21=3),F8>0,PSA>0,F149>(V8-PSA),(F149+F199)-R88>V8,J132>0),N149,R133)","v":0},null,null,null,null,null,"DivBR 0%",{"$f":"A240","v":"c5.58a.36"},{"$f":"MAX(0,MIN(Z147,(AL8-(Z74+Z117))))","v":0},null,null,null,null,null,null,{"$f":"A316","v":"c5.58.7"},{"$f":"MAX(Z203,AH140)","v":0},null,null,{"$f":"A324","v":"c5.62"},{"$f":"MIN(V8,AL137)","v":0},null,null,{"$f":"A337","v":"c5.66.7"},{"$f":"MIN(AP137,'Status (c3a)'!I33)","v":0},null,null,null,null,null,null,{"$f":"A398","v":"c5.67"},{"$f":"MAX(0,(J149+R149+AH149+AL149+AP149+AX146)-AX100)","v":0},null,null,{"$f":"A408","v":"c5.76"},{"$f":"MAX(0,F149-AX149)","v":0},null,"income etc."]
["c5.55.20",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Y76&\" minus \"&Y149&\" and (\"&AK8&\" minus (\"&Y74&\" + \"&Y117&\" + \"&Y149&\"))\"","v":"lower of c5.58a.4 minus c5.58a.36 and (c5.2a minus (c5.58a.3 + c5.58a.21 + c5.58a.36))"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Notional (c21c23)'!A8","v":"copy to c21.8"}]
["c5.55.21",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DivBR 8.75%",{"$f":"A241","v":"c5.58a.37"},{"$f":"MAX(0,MIN(Z76-Z149,(AL8-(Z74+Z117+Z149))))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"and add \"&BA149&\" + \"&BA307&\" and copy to \"&'tax it (c6)'!G14","v":"and add c5.76 + c5.83 and copy to c6.1"}]
["c5.55.22",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&'Deductions (c4)'!L509&\" minus \"&Y149&\") and (\"&Y76&\" minus (\"&Y149&\" + \"&Y151&\"))\"","v":"lower of (c4.80 minus c5.58a.36) and (c5.58a.4 minus (c5.58a.36 + c5.58a.37))"}]
["c5.55.23",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DivHR 0%",{"$f":"A242","v":"c5.58a.38"},{"$f":"MAX(0,MIN(DA-Z149,Z76-(Z149+Z151)))","v":0}]
["c5.55.24",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y76&\" minus (\"&Y149&\" + \"&Y151&\" + \"&Y153&\")\"","v":"c5.58a.4 minus (c5.58a.36 + c5.58a.37 + c5.58a.38)"}]
["c5.55.25",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DivHR 33.75%",{"$f":"A243","v":"c5.58a.39"},{"$f":"MAX(0,Z76-(Z149+Z151+Z153))","v":0}]
["c5.55.26",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus \"&Y68&\") and (\"&'Status (c3a)'!H33&\" minus (\"&Y74&\" + \"&Y76&\" + \"&Y117&\"))\"","v":"lower of (c5.36 minus c5.58a.1b) and (c3a.1a minus (c5.58a.3 + c5.58a.4 + c5.58a.21))"}]
["c5.55.26a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LS income in SSR_rate",{"$f":"A244","v":"c5.58a.40"},{"$f":"MAX(0,MIN(F176-Z68,'Status (c3a)'!I33-(Z74+Z76+Z117)))","v":0}]
["c5.55.27",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y157&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\") minus (\"&Y74&\" + \"&Y76&\" + \"&Y117&\" + \"&Y157&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.40)) and ((c3a.1a + c5.2) minus (c5.58a.3 + c5.58a.4 + c5.58a.21 + c5.58a.40))"}]
["c5.55.28",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LS income in BR_rate/SBR_rate",{"$f":"A245","v":"c5.58a.41"},{"$f":"MAX(0,MIN(F176-(Z68+Z157),('Status (c3a)'!I33+V8)-(Z74+Z76+Z117+Z157)))","v":0}]
["c5.55.29",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y157&\" + \"&Y159&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\") minus (\"&Y74&\" + \"&Y76&\" + \"&Y117&\" + \"&Y157&\" + \"&Y159&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.40 + c5.58a.41)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.3 + c5.58a.4 + c5.58a.21 + c5.58a.40 + c5.58a.41))"}]
["c5.55.30",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LS income in SIR_rate",{"$f":"A246","v":"c5.58a.42"},{"$f":"MAX(0,MIN(F176-(Z68+Z157+Z159),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33)-(Z74+Z76+Z117+Z157+Z159)))","v":0},null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2 and\"","v":"if c3a.1 = 2 and"}]
["c5.55.31",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y157&\" + \"&Y159&\" + \"&Y161&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\") minus (\"&Y74&\" + \"&Y76&\" + \"&Y117&\" + \"&Y157&\" + \"&Y159&\" + \"&Y161&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.40 + c5.58a.41 + c5.58a.42)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.3 + c5.58a.4 + c5.58a.21 + c5.58a.40 + c5.58a.41 + c5.58a.42))"},null,null,null,{"$f":"E149&\" minus \"&E8&\" < SSR_band (\"&DOLLAR(SSR_band,0)&\") and\"","v":"c5.35 minus c5.1 < SSR_band (£2,306) and"}]
["c5.55.32",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E8&\" minus \"&M149&\") and \"&E176","v":"lower of (c5.1 minus c5.49) and c5.36"},null,null,null,null,null,null,null,null,null,"LS income in HR_rate/SHR_rate",{"$f":"A247","v":"c5.58a.43"},{"$f":"MAX(0,MIN(F176-(Z68+Z157+Z159+Z161),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33+'Status (c3a)'!Y33)-(Z74+Z76+Z117+Z157+Z159+Z161)))","v":0},null,null,null,{"$f":"E49&\" + \"&E149&\" + \"&E199&\" < \"&M116&\" and\"","v":"c5.22 + c5.35 + c5.37 < c5.48a and"}]
["c5.55.33",null,null,null,null,null,null,null,null,null,null,null,{"$f":"A80","v":"c5.49a"},{"$f":"MAX(0,MIN((F8-N149),F176))","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y157&\" + \"&Y159&\" + \"&Y161&\" + \"&Y163&\")) and\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.40 + c5.58a.41 + c5.58a.42 + c5.58a.43)) and"},null,null,null,{"$f":"E176&\" > 0 and\"","v":"c5.36 > 0 and"}]
["c5.55.34",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&M164&\" and ((\"&E49&\" + \"&E149&\" + \"&E176&\" + \"&E199&\") minus (\"&M116&\" + \"&M149&\"))\"","v":"lower of c5.49a and ((c5.22 + c5.35 + c5.36 + c5.37) minus (c5.48a + c5.49))"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\" + \"&'Status (c3a)'!AA33&\") minus (\"&Y74&\" + \"&Y76&\" + \"&Y117&\" + \"&Y157&\" + \"&Y159&\" + \"&Y161&\" + \"&Y163&\"))\"","v":"((c3a.1a + c5.2 + c3a.2a + c3a.3 + c3a.3.1) minus (c5.58a.3 + c5.58a.4 + c5.58a.21 + c5.58a.40 + c5.58a.41 + c5.58a.42 + c5.58a.43))"},null,null,null,{"$f":"E199&\" > 0 and\"","v":"c5.37 > 0 and"}]
["c5.55.35",null,null,null,null,null,null,null,null,null,null,"Allcs for Lump Sum (LS)",{"$f":"A81","v":"c5.49b"},{"$f":"MAX(0,MIN(N164,((F49+F149+F176+F199)-(N116+N149))))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"A248","v":"c5.58.43a"},{"$f":"MAX(0,MIN(F176-(Z68+Z157+Z159+Z161+Z163),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33+'Status (c3a)'!Y33+'Status (c3a)'!AB33)-(Z74+Z76+Z117+Z157+Z159+Z161+Z163)))","v":0},null,null,null,{"$f":"I138&\" > 0 \"","v":"c5.43d > 0 "}]
["c5.55.36",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&M118&\" + \"&M120&\") and (\"&M166&\" minus (\"&M118&\" + \"&M120&\"))\"","v":"lower of (c5.48a1 + c5.48a2) and (c5.49b minus (c5.48a1 + c5.48a2))"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"((\"&Y119&\" + \"&Y157&\") × \"&'Status (c3a)'!H45&\") + ((\"&Y121&\" + \"&Y159&\") × \"&'Status (c3a)'!L45&\") + ((\"&Y123&\" + \"&Y161&\") × \"&'Status (c3a)'!P45&\") + ((\"&Y125&\" + \"&Y163&\") × \"&'Status (c3a)'!X45&\") + (\"&Y127&\" + \"&Y166&\") × \"&'Status (c3a)'!AA45&\")\"","v":"((c5.58a.22 + c5.58a.40) × c3a.3b) + ((c5.58a.23 + c5.58a.41) × c3a.4) + ((c5.58a.24 + c5.58a.42) × c3a.4a) + ((c5.58a.25 + c5.58a.43) × c3a.5) + (c5.58a.25a + c5.58.43a) × c3a.5a)"},null,null,null,{"$f":"AC170&\" = lower of (\"&E8&\" minus \"&Q149&\") and \"&E176","v":"c5.58f = lower of (c5.1 minus c5.52h) and c5.36"}]
["c5.55.37",null,null,null,null,null,null,null,null,null,null,null,{"$f":"A82","v":"c5.49c"},{"$f":"MAX(0,MIN(N118+N120,N166-(N118+N120)))","v":0},null,null,null,null,null,null,null,null,null,"Total tax on non-savings & Lump Sum income",{"$f":"A249","v":"c5.58a.44"},{"$f":"TRUNC(((Z119+Z157)*'Status (c3a)'!I45)+((Z121+Z159)*'Status (c3a)'!M45)+((Z123+Z161)*'Status (c3a)'!Q45)+((Z125+Z163)*'Status (c3a)'!Y45)+((Z127+Z166)*'Status (c3a)'!AB45),2)","v":0},"pdown",null,null,"else",null,null,null,null,null,null,null,"Set to zero"]
["c5.55.38",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E8&\" minus (\"&M149&\" + \"&M166&\")\"","v":"c5.1 minus (c5.49 + c5.49b)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&Y137&\" × BR_rate (\"&BR_rate*100&\"%)) + (\"&Y145&\" × HR_rate (\"&HR_rate*100&\"%)) + (\"&Y151&\" × DivBR_rate (\"&DivBR_rate*100&\"%)) + (\"&Y155&\" × DivHR_rate (\"&DivHR_rate*100&\"%))\"","v":"(c5.58a.30 × BR_rate (20%)) + (c5.58a.34 × HR_rate (40%)) + (c5.58a.37 × DivBR_rate (8.75%)) + (c5.58a.39 × DivHR_rate (33.75%))"},null,null,null,{"$f":"AC170&\" = 0 (zero)\"","v":"c5.58f = 0 (zero)"},null,null,null,null,null,null,{"$f":"A325","v":"c5.62a"},0]
["c5.55.39",null,null,null,null,null,null,null,null,null,null,"Available Allcs",{"$f":"A83","v":"c5.49d"},{"$f":"MAX(0,F8-(N149+N166))","v":12570},null,null,null,null,null,null,null,null,null,"Total tax on savings & dividend income",{"$f":"A250","v":"c5.58a.45"},{"$f":"TRUNC((Z137*BR_rate)+(Z145*HR_rate)+(Z151*DivBR_rate)+(Z155*DivHR_rate),2)","v":0},"pdown",null,{"$f":"A304","v":"c5.58f"},{"$f":"MAX(0,IF(AND('Status (c3a)'!E21=2,F149-F8<SSR_band,F49+F149+F199<N116,F176>0,F199>0,J138>0),MIN(F8-R149,F176),0))","v":0}]
["c5.55.39a",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M168&\" minus (\"&M149&\" + \"&M170&\")\"","v":"c5.49c minus (c5.49 + c5.49d)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y168&\" + \"&Y170","v":"c5.58a.44 + c5.58a.45"},null,null,null,{"$f":"\"lower of \"&E176&\" and \"&AC170","v":"lower of c5.36 and c5.58f"},null,null,null,"lower of",null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E8&\" minus (\"&AC269&\" +\"","v":"lower of (c5.1 minus (c5.58i +"}]
["c5.55.40",null,null,null,null,null,null,null,null,null,null,"Allcs to NS/Sav/Div in preference to LS",{"$f":"A84","v":"c5.49e"},{"$f":"MAX(0,N168-(N149+N170))","v":0},null,null,null,null,null,null,null,null,null,"NS Sav Div LS tax after Allce to NS",{"$f":"A251","v":"c5.58a.46"},{"$f":"Z168+Z170","v":0},null,null,{"$f":"A305","v":"c5.58g"},{"$f":"MIN(F176,AD170)","v":0},null,null,null,{"$f":"\"(\"&E8&\" minus (\"&U271&\" + \"&Y309&\" + \"&AC269&\" + \"&AC280&\" + \"&AG149&\")) and\"","v":"(c5.1 minus (c5.56p + c5.58e + c5.58i + c5.58k + c5.58.7)) and"},null,null,null,null,null,null,null,{"$f":"AC280&\" + \"&AK269&\" + \"&AK280&\" + \"&AO149&\")) and\"","v":"c5.58k + c5.65 + c5.66 + c5.66.7)) and"}]
["c5.55.41",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&Q330&\" larger than 0 (zero)\"","v":"if c5.56 larger than 0 (zero)"},null,null,null,{"$f":"\"lower of (\"&E8&\" minus\"","v":"lower of (c5.1 minus"},null,null,null,{"$f":"\"(\"&E176&\" minus \"&AC176&\")\"","v":"(c5.36 minus c5.58h)"},null,null,null,{"$f":"\"lower of (\"&E8&\" minus (\"&U271&\" + \"&Y309&\" + \"&AC269&\" +\"","v":"lower of (c5.1 minus (c5.56p + c5.58e + c5.58i +"},null,null,null,{"$f":"\"(\"&E176&\" minus (\"&AC176&\" + \"&AG176&\" + \"&AK176&\"))\"","v":"(c5.36 minus (c5.58h + c5.58.9 + c5.63))"}]
["c5.55.42",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y178& \" = (\"&Q282&\" × \"&'Status (c3a)'!H45&\") + (\"&Q284&\" × \"&'Status (c3a)'!L45&\") + (\"&Q286&\" × \"&'Status (c3a)'!P45&\") + (\"&Q288&\" × \"&'Status (c3a)'!X45&\") + (\"&Q290&\" × \"&'Status (c3a)'!AA45&\")\"","v":"c5.58a.47 = (c5.55.23 × c3a.3b) + (c5.55.24 × c3a.4) + (c5.55.25 × c3a.4a) + (c5.55.26 × c3a.5) + (c5.55.26a × c3a.5a)"},null,null,null,{"$f":"\"(\"&Q79&\" + \"&Q86&\" + \"&Q149&\" + \"&Q199&\" + \"&Y203&\" + \"&Y309&\"))\"","v":"(c5.52c + c5.52d + c5.52h + c5.52l + c5.58a.53 + c5.58e))"},null,null,{"$f":"A317","v":"c5.58.8"},{"$f":"MAX(0,MIN(F8-(V271+Z309+AD269+AD280+AH149),F176-AD176))","v":0},null,null,null,{"$f":"AC280&\" + \"&AG149&\" + \"&AG176&\" + \"&AK149&\")) and\"","v":"c5.58k + c5.58.7 + c5.58.9 + c5.62)) and"},null,null,{"$f":"A338","v":"c5.66.8"},{"$f":"MAX(0,MIN(F8-(AD269+AD280+AL269+AL280+AP149),F176-(AD176+AH176+AL176)))","v":0}]
["c5.56",null,null,null,null,{"$f":"\"from \"&E57","v":"from c5.34a"},null,null,null,"set to zero",null,null,null,{"$f":"M166&\" minus \"&M172","v":"c5.49b minus c5.49e"},null,null,null,null,null,null,null,null,null,null,null,"else",null,null,null,{"$f":"\"and ((\"&M176&\" + \"&AC172&\") minus (\"&Y203&\" + \"&Y309&\"))\"","v":"and ((c5.50 + c5.58g) minus (c5.58a.53 + c5.58e))"},null,null,null,{"$f":"\"lower of \"&AG174&\" and \"&'Status (c3a)'!P33","v":"lower of c5.58.8 and c3a.2a"},null,null,null,{"$f":"\"(\"&E176&\" minus (\"&AC176&\" + \"&AG176&\"))\"","v":"(c5.36 minus (c5.58h + c5.58.9))"},null,null,null,{"$f":"\"lower of \"&AO174&\" and \"&'Status (c3a)'!H33","v":"lower of c5.66.8 and c3a.1a"},null,null,null,null,null,null,null,{"$f":"I176&\" + \"&AC176&\" + \"&AG176&\" + \"&AK176&\" + \"&AO176","v":"c5.45 + c5.58h + c5.58.9 + c5.63 + c5.66.9"},null,null,null,{"$f":"E176&\" minus \"&AW176","v":"c5.36 minus c5.68"},null,"Lump sum"]
["c5.56.1",null,"Lump sum payments",null,"c5.36",{"$f":"F57","v":0},null,null,{"$f":"A65","v":"c5.45"},0,null,null,{"$f":"A85","v":"c5.50"},{"$f":"MAX(0,N166-N172)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y178& \" = (\"&Q256&\" × \"&'Status (c3a)'!H45&\") + (\"&Q258&\" × \"&'Status (c3a)'!L45&\") + (\"&Q260&\" × \"&'Status (c3a)'!P45&\") + (\"&Q262&\" × \"&'Status (c3a)'!X45&\") + (\"&Q264&\" × \"&'Status (c3a)'!AA45&\")\"","v":"c5.58a.47 = (c5.55.11 × c3a.3b) + (c5.55.12 × c3a.4) + (c5.55.13 × c3a.4a) + (c5.55.14 × c3a.5) + (c5.55.14a × c3a.5a)"},null,null,{"$f":"A306","v":"c5.58h"},{"$f":"MAX(0,MIN(F8-(R79+R86+R149+R199+Z203+Z309),(N176+AD172)-(Z203+Z309)))","v":0},null,null,{"$f":"A318","v":"c5.58.9"},{"$f":"MIN(AH174,'Status (c3a)'!Q33)","v":0},null,null,{"$f":"A326","v":"c5.63"},{"$f":"MAX(0,MIN(F8-(V271+Z309+AD269+AD280+AH149+AH176+AL149),F176-(AD176+AH176)))","v":0},null,null,{"$f":"A339","v":"c5.66.9"},{"$f":"MIN(AP174,'Status (c3a)'!I33)","v":0},null,null,null,null,null,null,{"$f":"A399","v":"c5.68"},{"$f":"J176+AD176+AH176+AL176+AP176","v":0},null,null,{"$f":"A409","v":"c5.77"},{"$f":"MAX(0,F176-AX176)","v":0},null,"payments"]
["c5.56.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
["c5.56a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"non-savings",{"$f":"A252","v":"c5.58a.47"},{"$f":"IF(R330>0,TRUNC((R282*'Status (c3a)'!I45)+(R284*'Status (c3a)'!M45)+(R286*'Status (c3a)'!Q45)+(R288*'Status (c3a)'!Y45)+(R290*'Status (c3a)'!AB45),2),TRUNC((R256*'Status (c3a)'!I45)+(R258*'Status (c3a)'!M45)+(R260*'Status (c3a)'!Q45)+(R262*'Status (c3a)'!Y45)+(R264*'Status (c3a)'!AB45),2))","v":0},"pdown"]
["c5.56b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&Q330&\" larger than 0 (zero)\"","v":"if c5.56 larger than 0 (zero)"}]
["c5.56c",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y184&\" = (\"&Q300&\" × BR_rate (\"&BR_rate*100&\"%)) + (\"&Q308&\" × HR_rate (\"&HR_rate*100&\"%))\"","v":"c5.58a.48 = (c5.55.31 × BR_rate (20%)) + (c5.55.35 × HR_rate (40%))"}]
["c5.56c1",null,null,null,null,null,null,null,null,"set to zero",null,null,null,"set to zero",null,null,null,null,null,null,null,null,null,null,null,"else"]
["c5.56c2",null,null,null,null,null,null,null,{"$f":"A66","v":"c5.45a"},0,null,null,{"$f":"A86","v":"c5.50.1"},0,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y184&\" = (\"&Q270&\" × BR_rate (\"&BR_rate*100&\"%)) + (\"&Q278&\" × HR_rate (\"&HR_rate*100&\"%))\"","v":"c5.58a.48 = (c5.55.17 × BR_rate (20%)) + (c5.55.21 × HR_rate (40%))"}]
["c5.56d",null,null,null,null,null,null,null,null,null,null,null,null,"set to zero",null,null,null,null,null,null,null,null,null,null,null,"end if"]
["c5.56e",null,null,null,null,null,null,null,null,"set to zero",null,null,{"$f":"A87","v":"c5.50.2"},0,null,null,null,null,null,null,null,null,null,"savings",{"$f":"A253","v":"c5.58a.48"},{"$f":"IF(R330>0,TRUNC((R300*BR_rate)+(R308*HR_rate),2),TRUNC((R270*BR_rate)+(R278*HR_rate),2))","v":0},"pdown"]
["c5.56e1",null,null,null,null,null,null,null,{"$f":"A67","v":"c5.45b"},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&U271&\" larger than 0 (zero)\"","v":"if c5.56p larger than 0 (zero)"}]
["c5.56f",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E8&\" minus (\"&M149&\" + \"&M176&\")) and \"&E199","v":"lower of (c5.1 minus (c5.49 + c5.50)) and c5.37"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y190&\" = (\"&U243&\" × BR_rate (\"&BR_rate*100&\"%)) + (\"&U251&\" × HR_rate (\"&HR_rate*100&\"%))\"","v":"c5.58a.49 = (c5.56h × BR_rate (20%)) + (c5.56l × HR_rate (40%))"}]
["c5.56g",null,null,null,null,null,null,null,null,null,null,null,{"$f":"A88","v":"c5.50a"},{"$f":"MAX(0,MIN((F8-(N149+N176)),F199))","v":0},null,null,null,null,null,null,null,null,null,null,null,"else",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings Rate"]
["c5.56h",null,null,null,null,null,null,null,null,"set to zero",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y190&\" = \"&Y184","v":"c5.58a.49 = c5.58a.48"}]
["c5.56i",null,null,null,null,null,null,null,{"$f":"A68","v":"c5.45c"},0,null,null,null,{"$f":"\"(\"&E149&\" + \"&E199&\") minus (BR_band (\"&DOLLAR(BR_band,0)&\") + \"&'Deductions (c4)'!H261&\" + \"&M149&\")\"","v":"(c5.35 + c5.37) minus (BR_band (£37,700) + c4.59 + c5.49)"},null,null,null,null,null,null,null,null,null,null,null,"end if"]
["c5.56j",null,null,null,null,null,null,null,null,null,null,null,{"$f":"A89","v":"c5.50b"},{"$f":"MAX(0,((F149+F199)-(BR_band+'Deductions (c4)'!I261+N149)))","v":0},null,null,null,null,null,null,null,null,null,"savings",{"$f":"A254","v":"c5.58a.49"},{"$f":"IF(V271>0,TRUNC((V243*BR_rate)+(V251*HR_rate),2),Z184)","v":0},"pdown"]
["c5.56k",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&Y82&\" × DivBR_rate (\"&DivBR_rate*100&\"%)) + (\"&Y86&\" × DivHR_rate (\"&DivHR_rate*100&\"%))\"","v":"(c5.58a.7 × DivBR_rate (8.75%)) + (c5.58a.9 × DivHR_rate (33.75%))"}]
["c5.56l",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&M187&\" and \"&M190","v":"lower of c5.50a and c5.50b"},null,null,null,"set to zero",null,null,null,null,null,"dividends",{"$f":"A255","v":"c5.58a.50"},{"$f":"TRUNC((Z82*DivBR_rate)+(Z86*DivHR_rate),2)","v":0},"pdown",null,null,null,null,null,null,null,null,null,null,{"$f":"Q330&\" minus (\"&AG149&\" + \"&AK149&\")\"","v":"c5.56 minus (c5.58.7 + c5.62)"}]
["c5.56m",null,null,null,null,null,null,null,null,null,null,null,{"$f":"A90","v":"c5.50c"},{"$f":"MIN(N187,N190)","v":0},null,null,{"$f":"A112","v":"c5.52i"},0,null,null,null,null,null,null,null,{"$f":"Y99&\" + \"&Y178&\" + \"&Y190&\" + \"&Y192","v":"c5.58a.14 + c5.58a.47 + c5.58a.49 + c5.58a.50"},null,null,null,null,null,null,null,null,null,"PA to reduce NS (vs Div) minus Allcs allocated",{"$f":"A327","v":"c5.63a"},{"$f":"MAX(0,R330-(AH149+AL149))","v":0}]
["c5.56n",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"set to zero",null,null,null,null,null,"NS Sav Div LS tax before Allce to NS",{"$f":"A256","v":"c5.58a.51"},{"$f":"Z99+Z178+Z190+Z192","v":0}]
["c5.56o",null,null,null,null,null,null,null,null,null,null,null,null,"set to zero",null,null,{"$f":"A113","v":"c5.52j"},0,null,null,null,null,null,null,null,{"$f":"Y194&\" minus \"&Y172","v":"c5.58a.51 minus c5.58a.46"}]
["c5.56p",null,null,null,null,null,null,null,null,null,null,null,{"$f":"A91","v":"c5.50d"},0,null,null,null,{"$f":"\"lower of \"&M199&\" and (\"&E8&\" minus (\"&M176&\" + \"&Q79&\" + \"&Q86&\" + \"&Q149&\"))\"","v":"lower of c5.51 and (c5.1 minus (c5.50 + c5.52c + c5.52d + c5.52h))"},null,null,null,null,null," Reduction of NS/Sav/Div/LS tax",{"$f":"A257","v":"c5.58a.52"},{"$f":"MAX(0,Z194-Z172)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E8&\" minus (\"&I205&\" + \"&I280&\" +\"","v":"lower of (c5.1 minus (c5.47 + c5.48 +"},null,null,null,null,null,null,null,{"$f":" \"lower of (\"&E8&\" minus\"","v":"lower of (c5.1 minus"}]
["c5.57a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A114","v":"c5.52k"},{"$f":"MAX(0,MIN(N199,(F8-(N176+R79+R86+R149))))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC269&\" + \"&AC280&\" + \"&AG149&\" + \"&AG176&\" + \"&AK149&\" + \"&AK176&\" + \"&AK193&\")) and\"","v":"c5.58i + c5.58k + c5.58.7 + c5.58.9 + c5.62 + c5.63 + c5.63a)) and"},null,null,null,null,null,null,null,{"$f":"\"(\"&I205&\" + \"&I280&\" + \"&U280&\" + \"&AC269&\" + \"&AC280&\" + \"&AK269&\" + \"&AK280&\" + \"&AO149&\" + \"&AO176&\"))\"","v":"(c5.47 + c5.48 + c5.58 + c5.58i + c5.58k + c5.65 + c5.66 + c5.66.7 + c5.66.9))"}]
["c5.57",null,null,null,null,"from c5.11",null,null,null,"set to zero",null,null,null,{"$f":"\"lower of \"&I140&\" and \"&M193","v":"lower of c5.43e and c5.50c"},null,null,null,{"$f":"\"lower of \"&Q197&\" and (\"&E199&\" minus \"&I199&\")\"","v":"lower of c5.52k and (c5.37 minus c5.46)"},null,null,null,null,null,null,null,{"$f":"\"If \"&Y196&\" larger than or equal to \"&Y114","v":"If c5.58a.52 larger than or equal to c5.58a.20"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&U36&\" + (\"&AK36&\" minus \"&Q199&\") + (\"&AS36&\" minus \"&I199&\"))\"","v":"(c5.16 + (c5.20 minus c5.52l) + (c5.21 minus c5.46))"},null,null,null,null,null,null,null,{"$f":"\"and (\"&E36&\" minus (\"&I199&\" + \"&Q199&\" + \"&AK199&\"))\"","v":"and (c5.11 minus (c5.46 + c5.52l + c5.64))"},null,null,null,{"$f":"\"(\"&I199&\" + \"&Q199&\" + \"&AK199&\" + \"&AS199&\" + \"&AW139&\" + \"&AW100&\") minus \"&AW146","v":"(c5.46 + c5.52l + c5.64 + c5.68a + c5.66t + c5.66q) minus c5.66u"},null,null,null,{"$f":"E199&\" minus \"&AW199","v":"c5.37 minus c5.69"},null,"Savings "]
["c5.58",null,"Savings income",null,"c5.37",{"$f":"F36","v":0},null,null,{"$f":"A69","v":"c5.46"},0,null,null,{"$f":"A92","v":"c5.51"},{"$f":"MIN(J140,N193)","v":0},null,null,{"$f":"A115","v":"c5.52l"},{"$f":"MAX(0,MIN(R197,F199-J199))","v":0},null,null,null,null,null,null,null,{"$f":"Y203&\" = \"&Y70","v":"c5.58a.53 = c5.58a.1"},null,null,null,null,null,null,null,null,null,null,{"$f":"A328","v":"c5.64"},{"$f":"MAX(0,MIN(F8-(J205+J280+AD269+AD280+AH149+AH176+AL149+AL176+AL193),(V36+(AL36-R199)+(AT36-J199))))","v":0},null,null,null,null,null,null,{"$f":"A400","v":"c5.68a"},{"$f":"MIN(MAX(0,F8-(J205+J280+V280+AD269+AD280+AL269+AL280+AP149+AP176)),MAX(0,F36-(J199+R199+AL199)))","v":0},null,null,{"$f":"A401","v":"c5.69"},{"$f":"MAX(0,((J199+R199+AL199+AT199+AX139+AX100)-AX146))","v":0},null,null,{"$f":"A410","v":"c5.78"},{"$f":"MAX(0,F199-AX199)","v":0},null,"income etc."]
["c5.58a.1a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,null,null,"else",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c6)'!L14","v":"copy to c6.11"}]
["c5.58a.1b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A116","v":"c5.52m"},0,null,null,null,null,null,null,null,{"$f":"Y203&\" = 0 (zero)\"","v":"c5.58a.53 = 0 (zero)"}]
["c5.58a.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E149&\" minus (\"&I149&\" + \"&Q149&\")\"","v":"c5.35 minus (c5.44 + c5.52h)"},null,null,null,null,null,null,null,"end if"]
["c5.58a.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A117","v":"c5.52n"},{"$f":"MAX(0,F149-(J149+R149))","v":0},null,null,null,null,null,"PA to reduce NS",{"$f":"A258","v":"c5.58a.53"},{"$f":"IF(Z196>=Z114,Z70,0)","v":0}]
["c5.58a.3",null,null,null,null,null,null,null,null,"set to zero",null,null,null,{"$f":"M149&\" + \"&M176&\" + \"&M199","v":"c5.49 + c5.50 + c5.51"},null,null,null,{"$f":"Q203&\" minus SR_band (\"&DOLLAR(SR_band,0)&\")\"","v":"c5.52n minus SR_band (£5,000)"}]
["c5.58a.4",null,null,null,null,null,null,null,"c5.47",0,null,null,{"$f":"A93","v":"c5.52"},{"$f":"N149+N176+N199","v":0},null,null,{"$f":"A118","v":"c5.52o"},{"$f":"MAX(0,R203-SR_band)","v":0},null,null,null,null,null,null,null,{"$f":"\"(\"&E49&\" + \"&E149&\" + \"&E199&\") minus (\"&AK8&\" + \"&Q149&\" + \"&Q199&\" + \"&Q330&\" + \"&U271&\" + \"&U280&\")\"","v":"(c5.22 + c5.35 + c5.37) minus (c5.2a + c5.52h + c5.52l + c5.56 + c5.56p + c5.58)"}]
["c5.58a.5",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"set to zero",null,null,null,null,null,null,{"$f":"A259","v":"c5.58a.53a"},{"$f":"MAX(0,(F49+F149+F199)-(AL8+R149+R199+R330+V271+V280))","v":0}]
["c5.58a.6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A119","v":"c5.52p"},0,null,null,null,null,null,null,null,{"$f":"\"if \"&Y203&\" greater than 0 (zero)\"","v":"if c5.58a.53 greater than 0 (zero)"}]
["c5.58a.7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q77&\" minus \"&Q207","v":"c5.52b minus c5.52p"},null,null,null,null,null,null,null,{"$f":"Y212&\" = lower of (\"&Y66&\" minus \"&Y70&\") and (\"&Y74&\" minus (\"&Y131&\" + \"&Y135&\" + \"&Y143&\"))\"","v":"c5.58a.53b = lower of (c5.58a.1a minus c5.58a.1) and (c5.58a.3 minus (c5.58a.27 + c5.58a.29 + c5.58a.33))"}]
["c5.58a.8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A120","v":"c5.52q"},{"$f":"MAX(0,R77-R207)","v":0},null,null,null,null,null,null,null,"else"]
["c5.58a.9",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q203&\" minus \"&Q205","v":"c5.52n minus c5.52o"},null,null,null,null,null,null,null,{"$f":"Y212&\" = lower of (\"&Y66&\" minus \"&Y70&\") and (\"&U221&\" minus (\"&U237&\" + \"&U241&\" + \"&U249&\"))\"","v":"c5.58a.53b = lower of (c5.58a.1a minus c5.58a.1) and (c5.56.2 minus (c5.56e1 + c5.56g + c5.56k))"}]
["c5.58a.10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A121","v":"c5.53"},{"$f":"MAX(0,R203-R205)","v":0},null,null,null,null,null,null,null,"end if"]
["c5.58a.11",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculation boxes c5.56.1 to c5.56p determine if it is more beneficial",null,null,{"$f":"A260","v":"c5.58a.53b"},{"$f":"MAX(0,IF(Z203>0,MIN(Z66-Z70,Z74-(Z131+Z135+Z143)),MIN(Z66-Z70,V221-(V237+V241+V249))))","v":0}]
["c5.58a.12",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculation boxes c5.54a to c5.56 determine if it is more beneficial",null,null,null," for the reliefs and allowances identified in c5.52c to be allocated to Dividends",null,null,null,{"$f":"\"lower of \"&Y206&\" and \"&Y212","v":"lower of c5.58a.53a and c5.58a.53b"}]
["c5.58a.13",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," for the reliefs and allowances identified in c5.52c to be allocated to Dividends",null,null,null,"Allowances are allocated to Dividends - the result is c5.56d,  then to savings - the result is c5.56o",null,"Ringfenced Allce for Lump Sum offered to Sav",{"$f":"A261","v":"c5.58a.54"},{"$f":"MIN(Z206,Z212)","v":0}]
["c5.58a.13a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances are allocated to Dividends - the result is c5.55.10, then to non-savings - the result is c5.55.42",null,null,null,"If the reduction of non-savings and savings tax at c5.56o is larger than or equal to the",null,null,null,{"$f":"Y72&\" minus \"&Y203","v":"c5.58a.2 minus c5.58a.53"}]
["c5.58a.14",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If the reduction of non-savings and savings tax at c5.55.42 is larger than or equal to the",null,null,null,"reduction of dividend tax at c5.56d the reliefs and allowances are allocated to non-savings/savings",null,"NS Income after Allcs",{"$f":"A262","v":"c5.58a.55"},{"$f":"MAX(0,Z72-Z203)","v":0}]
["c5.58a.15",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"reduction of dividend tax at c5.55.10 the reliefs and allowances are allocated to non-savings/savings",null,null,null,null,null,null,null,{"$f":"U221&\" minus \"&Y214","v":"c5.56.2 minus c5.58a.54"}]
["c5.58a.16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q222&\" minus \"&Q330","v":"c5.54a minus c5.56"},null,"Sav Income after Allcs, inc Allcs offered to Lump Sum",{"$f":"A263","v":"c5.58a.56"},{"$f":"MAX(0,V221-Z214)","v":0}]
["c5.58a.17",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q77&\" minus (\"&Q207&\" + \"&Q209&\")\"","v":"c5.52b minus (c5.52p + c5.52q)"},null,"NS Income after Allcs",{"$f":"A176","v":"c5.56.1"},{"$f":"MAX(0,R222-R330)","v":0},null,null,null,{"$f":"E176&\" minus (\"&Y68&\" + (\"&Y70&\" minus \"&Y203&\"))\"","v":"c5.36 minus (c5.58a.1b + (c5.58a.1 minus c5.58a.53))"}]
["c5.58a.18",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A122","v":"c5.54"},{"$f":"MAX(0,R77-(R207+R209))","v":0},null,null,null,{"$f":"Q224&\" minus \"&Q248","v":"c5.54a1 minus c5.55.7"},null,"Lump Sum Income after Allcs",{"$f":"A264","v":"c5.58a.57"},{"$f":"MAX(0,F176-(Z68+(Z70-Z203)))","v":0}]
["c5.58a.18a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E149&\" minus (\"&I149&\" + \"&Q149&\" + \"&Q207&\" + \"&Q220&\")\"","v":"c5.35 minus (c5.44 + c5.52h + c5.52p + c5.54)"},null,"Sav Income after Allcs",{"$f":"A177","v":"c5.56.2"},{"$f":"MAX(0,R224-R248)","v":0},null,null,null,{"$f":"\"lower of (\"&E176&\" minus \"&Y68&\") and (\"&'Status (c3a)'!H33&\" minus (\"&Y74&\" + \"&Y76&\" + \"&Y216&\"))\"","v":"lower of (c5.36 minus c5.58a.1b) and (c3a.1a minus (c5.58a.3 + c5.58a.4 + c5.58a.55))"}]
["c5.58a.19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS Income after Allcs",{"$f":"A123","v":"c5.54a"},{"$f":"MAX(0,F149-(J149+R149+R207+R220))","v":0},null,null,null,{"$f":"\"lower of (\"&E49&\" minus \"&I280&\") and ((BR_band (\"&DOLLAR(BR_band,0)&\") + \"&'Deductions (c4)'!L374&\") minus (\"&U219&\" + \"&U221&\"))\"","v":"lower of (c5.22 minus c5.48) and ((BR_band (£37,700) + c4.75) minus (c5.56.1 + c5.56.2))"},null,"LS income in SSR_rate",{"$f":"A265","v":"c5.58a.58"},{"$f":"MAX(0,MIN(F176-Z68,'Status (c3a)'!I33-(Z74+Z76+Z216)))","v":0}]
["c5.58a.20",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E199&\" minus (\"&I199&\" + \"&Q199&\" + \"&Q209&\")\"","v":"c5.37 minus (c5.46 + c5.52l + c5.52q)"},null,"Div Income in basic rate band",{"$f":"A178","v":"c5.56a"},{"$f":"MAX(0,MIN(F49-J280,(BR_band+'Deductions (c4)'!M374)-(V219+V221)))","v":0},null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y222&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\") minus (\"&Y74&\" + \"&Y76&\" + \"&Y88&\" + \"&Y216&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.58)) and ((c3a.1a + c5.2) minus (c5.58a.3 + c5.58a.4 + c5.58a.10 + c5.58a.55))"}]
["c5.58a.21",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav Income after Allcs",{"$f":"A124","v":"c5.54a1"},{"$f":"MAX(0,F199-(J199+R199+R209))","v":0},null,null,null,{"$f":"\"lower of \"&M45&\" and \"&U223","v":"lower of c5.23 and c5.56a"},null,"LS income in BR_rate/SBR_rate",{"$f":"A266","v":"c5.58a.59"},{"$f":"MAX(0,MIN(F176-(Z68+Z222),('Status (c3a)'!I33+V8)-(Z74+Z76+Z88+Z216)))","v":0}]
["c5.58a.22",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Q224&\" and SR_band (\"&DOLLAR(SR_band,0)&\")\"","v":"lower of c5.54a1 and SR_band (£5,000)"},null,"DivBR 0%",{"$f":"A179","v":"c5.56b"},{"$f":"MIN(N45,V223)","v":0},null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y222&\" + \"&Y224&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\") minus (\"&Y74&\" + \"&Y76&\" + \"&Y216&\" + \"&Y222&\" + \"&Y224&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.58 + c5.58a.59)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.58 + c5.58a.59))"}]
["c5.58a.23",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A125","v":"c5.54b"},{"$f":"MIN(R224,SR_band)","v":0},null,null,null,{"$f":"U223&\" minus \"&U225","v":"c5.56a minus c5.56b"},null,"LS income in SIR_rate",{"$f":"A267","v":"c5.58a.60"},{"$f":"MAX(0,MIN(F176-(Z68+Z222+Z224),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33)-(Z74+Z76+Z216+Z222+Z224)))","v":0}]
["c5.58a.24",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Q226&\" and (SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&Q222&\")\"","v":"lower of c5.54b and (SR_band (£5,000) minus c5.54a)"},null,"DivBR 8.75%",{"$f":"A180","v":"c5.56c"},{"$f":"MAX(0,V223-V225)","v":0},null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y222&\" + \"&Y224&\" + \"&Y226&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\") minus (\"&Y74&\" + \"&Y76&\" + \"&Y216&\" + \"&Y222&\" + \"&Y224&\" + \"&Y226&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.58 + c5.58a.59 + c5.58a.60)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.58 + c5.58a.59 + c5.58a.60))"}]
["c5.58a.25",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings Starter rate",{"$f":"A126","v":"c5.54c"},{"$f":"MIN(R226,MAX(0,(SR_band-R222)))","v":0},null,null,null,{"$f":"\"lower of (\"&Q248&\" and \"&U227&\") × DivBR_rate (\"&DivBR_rate*100&\"%)\"","v":"lower of (c5.55.7 and c5.56c) × DivBR_rate (8.75%)"},null,"LS income in HR_rate/SHR_rate",{"$f":"A268","v":"c5.58a.61"},{"$f":"MAX(0,MIN(F176-(Z68+Z222+Z224+Z226),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33+'Status (c3a)'!Y33)-(Z74+Z76+Z216+Z222+Z224+Z226)))","v":0}]
["c5.58a.25a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,{"$f":"A181","v":"c5.56c1"},{"$f":"TRUNC(MIN(R248,V227)*DivBR_rate,2)","v":0},"pdown",null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y222&\" + \"&Y224&\" + \"&Y226&\" + \"&Y228&\")) and\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.58 + c5.58a.59 + c5.58a.60 + c5.58a.61)) and"}]
["c5.58a.26",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A127","v":"c5.55"},0,null,null,null,{"$f":"\"(\"&Q248&\" minus (lower of \"&Q248&\" and \"&U227&\")) × DivHR_rate (\"&DivHR_rate*100&\"%)\"","v":"(c5.55.7 minus (lower of c5.55.7 and c5.56c)) × DivHR_rate (33.75%)"},null,null,null,{"$f":"\"((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\" + \"&'Status (c3a)'!AA33&\") minus (\"&Y74&\" + \"&Y76&\" + \"&Y216&\" + \"&Y222&\" + \"&Y224&\" + \"&Y226&\" + \"&Y228&\"))\"","v":"((c3a.1a + c5.2 + c3a.2a + c3a.3 + c3a.3.1) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.58 + c5.58a.59 + c5.58a.60 + c5.58a.61))"}]
["c5.58a.27",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E17&\" + \"&E36&\" + \"&M49&\" + \"&U49&\" + \"&AG49&\" + \"&AK49","v":"c5.3 + c5.11 + c5.24 + c5.25 + c5.29 + c5.30"},null,null,{"$f":"A182","v":"c5.56c2"},{"$f":"MAX(0,TRUNC((R248-(MIN(R248,V227)))*DivHR_rate,2))","v":0},"pdown",null,{"$f":"A269","v":"c5.58a.61a"},{"$f":"MAX(0,MIN(F176-(Z68+Z222+Z224+Z226+Z228),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33+'Status (c3a)'!Y33+'Status (c3a)'!AB33)-(Z74+Z76+Z216+Z222+Z224+Z226+Z228)))","v":0}]
["c5.58a.28",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A128","v":"c5.55.1"},{"$f":"F17+F36+N49+V49+AH49+AL49","v":0},null,null,null,{"$f":"U229&\" + \"&U231","v":"c5.56c1 + c5.56c2"},null,null,null,{"$f":"\"(\"&Y222&\" × \"&'Status (c3a)'!H45&\") + (\"&Y224&\" × \"&'Status (c3a)'!L45&\") + (\"&Y226&\" × \"&'Status (c3a)'!P45&\") + (\"&Y228&\" × \"&'Status (c3a)'!X45&\") + (\"&Y231&\" × \"&'Status (c3a)'!AA45&\")\"","v":"(c5.58a.58 × c3a.3b) + (c5.58a.59 × c3a.4) + (c5.58a.60 × c3a.4a) + (c5.58a.61 × c3a.5) + (c5.58a.61a × c3a.5a)"}]
["c5.58a.29",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&Q232&\" minus (\"&E8&\" minus (\"&I205&\" + \"&I280&\" + \"&M205&\"))) minus (BR_band (\"&DOLLAR(BR_band,0)&\") + \"&'Deductions (c4)'!L374&\")\"","v":"(c5.55.1 minus (c5.1 minus (c5.47 + c5.48 + c5.52))) minus (BR_band (£37,700) + c4.75)"},null,"Reduction of dividend tax",{"$f":"A183","v":"c5.56d"},{"$f":"V229+V231","v":0},null,"Total tax on Lump Sum income",{"$f":"A270","v":"c5.58a.62"},{"$f":"TRUNC((Z222*'Status (c3a)'!I45)+(Z224*'Status (c3a)'!M45)+(Z226*'Status (c3a)'!Q45)+(Z228*'Status (c3a)'!Y45)+(Z231*'Status (c3a)'!AB45),2)","v":0},"pdown"]
["c5.58a.30",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income above basic rate band",{"$f":"A129","v":"c5.55.2"},{"$f":"MAX(0,(R232-(F8-(J205+J280+N205)))-(BR_band+'Deductions (c4)'!M374))","v":0},null,null,null,{"$f":"\"lower of \"&U221&\" and SR_band (\"&DOLLAR(SR_band,0)&\")\"","v":"lower of c5.56.2 and SR_band (£5,000)"},null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y214&\")) and (\"&'Status (c3a)'!H33&\" minus (\"&Y74&\" + \"&Y76&\" + \"&Y216&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.54)) and (c3a.1a minus (c5.58a.3 + c5.58a.4 + c5.58a.55))"}]
["c5.58a.31",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&M49&\" + \"&U49&\" + \"&AG49&\" + \"&AK49&\") minus (\"&Q234&\" minus (\"&M149&\" + \"&M199&\"))\"","v":"(c5.24 + c5.25 + c5.29 + c5.30) minus (c5.55.2 minus (c5.49 + c5.51))"},null,null,{"$f":"A184","v":"c5.56e"},{"$f":"MIN(V221,SR_band)","v":0},null,"LS income in SSR_rate",{"$f":"A271","v":"c5.58a.63"},{"$f":"MAX(0,MIN(F176-(Z68+Z214),'Status (c3a)'!I33-(Z74+Z76+Z216)))","v":0}]
["c5.58a.32",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income in basic rate band",{"$f":"A130","v":"c5.55.3"},{"$f":"MAX(0,(N49+V49+AH49+AL49)-(R234-(N149+N199)))","v":0},null,null,null,{"$f":"\"lower of \"&U235&\" and (SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&U219&\")\"","v":"lower of c5.56e and (SR_band (£5,000) minus c5.56.1)"},null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y214&\" + \"&Y235&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\") minus (\"&Y74&\" + \"&Y76&\" + \"&Y216&\" + \"&Y235&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.54 + c5.58a.63)) and ((c3a.1a + c5.2) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.63))"}]
["c5.58a.33",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&M45&\" and \"&Q236","v":"lower of c5.23 and c5.55.3"},null,"Savings Starter rate",{"$f":"A185","v":"c5.56e1"},{"$f":"MIN(V235,MAX(0,(SR_band-V219)))","v":0},null,"LS income in BR_rate/SBR_rate",{"$f":"A272","v":"c5.58a.64"},{"$f":"MAX(0,MIN(F176-(Z68+Z214+Z235),('Status (c3a)'!I33+V8)-(Z74+Z76+Z216+Z235)))","v":0}]
["c5.58a.34",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DivBR 0%",{"$f":"A131","v":"c5.55.4"},{"$f":"MIN(N45,R236)","v":0},null,null,null,{"$f":"\"lower of (\"&U221&\" minus \"&U237&\") and \"&'Deductions (c4)'!L502","v":"lower of (c5.56.2 minus c5.56e1) and c4.79"},null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y214&\" + \"&Y235&\" + \"&Y237&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\") minus (\"&Y74&\" + \"&Y76&\" + \"&Y216&\" + \"&Y235&\" + \"&Y237&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.54 + c5.58a.63 + c5.58a.64)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.63 + c5.58a.64))"}]
["c5.58a.35",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q236&\" minus \"&Q238","v":"c5.55.3 minus c5.55.4"},null,null,{"$f":"A186","v":"c5.56f"},{"$f":"MIN(MAX(0,V221-V237),'Deductions (c4)'!M502)","v":0},null,"LS income in SIR_rate",{"$f":"A273","v":"c5.58a.65"},{"$f":"MAX(0,MIN(F176-(Z68+Z214+Z235+Z237),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33)-(Z74+Z76+Z216+Z235+Z237)))","v":0}]
["c5.58a.36",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DivBR 8.75%",{"$f":"A132","v":"c5.55.5"},{"$f":"MAX(0,R236-R238)","v":0},null,null,null,{"$f":"\"lower of \"&U239&\" and (\"&AK8&\" minus \"&U219&\")\"","v":"lower of c5.56f and (c5.2a minus c5.56.1)"},null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y214&\" + \"&Y235&\" + \"&Y237&\" + \"&Y239&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\") minus (\"&Y74&\" + \"&Y76&\" + \"&Y216&\" + \"&Y235&\" + \"&Y237&\" + \"&Y239&\"))\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.54 + c5.58a.63 + c5.58a.64 + c5.58a.65)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.63 + c5.58a.64 + c5.58a.65))"}]
["c5.58a.37",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Q79&\" and (\"&E149&\" minus (\"&I149&\" + \"&Q149&\"))\"","v":"lower of c5.52c and (c5.35 minus (c5.44 + c5.52h))"},null,"Sav income in PSA BR_rate",{"$f":"A187","v":"c5.56g"},{"$f":"MAX(0,MIN(V239,AL8-V219))","v":0},null,"LS income in HR_rate/SHR_rate",{"$f":"A274","v":"c5.58a.66"},{"$f":"MAX(0,MIN(F176-(Z68+Z214+Z235+Z237+Z239),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33+'Status (c3a)'!Y33)-(Z74+Z76+Z216+Z235+Z237+Z239)))","v":0}]
["c5.58a.38",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allcs offered to NS",{"$f":"A133","v":"c5.55.6"},{"$f":"MIN(R79,MAX(0,F149-(J149+R149)))","v":0},null,null,null,{"$f":"\"lower of (\"&U221&\" minus (\"&U237&\" + \"&U241&\")) and (\"&AK8&\" minus (\"&U219&\" + \"&U237&\" + \"&U241&\"))\"","v":"lower of (c5.56.2 minus (c5.56e1 + c5.56g)) and (c5.2a minus (c5.56.1 + c5.56e1 + c5.56g))"},null,null,null,{"$f":"\"lower of (\"&E176&\" minus (\"&Y68&\" + \"&Y214&\" + \"&Y235&\" + \"&Y237&\" + \"&Y239&\" + \"&Y241&\")) and\"","v":"lower of (c5.36 minus (c5.58a.1b + c5.58a.54 + c5.58a.63 + c5.58a.64 + c5.58a.65 + c5.58a.66)) and"}]
["c5.58a.39",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q222&\" minus \"&Q242","v":"c5.54a minus c5.55.6"},null,"Sav income in BR_rate",{"$f":"A188","v":"c5.56h"},{"$f":"MAX(0,MIN(V221-(V237+V241),(AL8-(V219+V237+V241))))","v":0},null,null,null,{"$f":"\"((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\" + \"&'Status (c3a)'!AA33&\") minus (\"&Y74&\" + \"&Y76&\" + \"&Y216&\" + \"&Y235&\" + \"&Y237&\" + \"&Y239&\" + \"&Y241&\"))\"","v":"((c3a.1a + c5.2 + c3a.2a + c3a.3 + c3a.3.1) minus (c5.58a.3 + c5.58a.4 + c5.58a.55 + c5.58a.63 + c5.58a.64 + c5.58a.65 + c5.58a.66))"}]
["c5.58a.40",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A134","v":"c5.55.6a"},{"$f":"MAX(0,R222-R242)","v":0},null,null,null,{"$f":"\"(\"&'Status (c3a)'!AD33&\" + \"&'Deductions (c4)'!H261&\") minus (\"&U219&\" + \"&U237&\" + \"&U241&\" + \"&U243&\")\"","v":"(c3a.3a + c4.59) minus (c5.56.1 + c5.56e1 + c5.56g + c5.56h)"},null,null,{"$f":"A275","v":"c5.58a.66a"},{"$f":"MAX(0,MIN(F176-(Z68+Z214+Z235+Z237+Z239+Z241),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33+'Status (c3a)'!Y33+'Status (c3a)'!AB33)-(Z74+Z76+Z216+Z235+Z237+Z239+Z241)))","v":0}]
["c5.58a.41",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&Q244","v":"SR_band (£5,000) minus c5.55.6a"},null,null,{"$f":"A189","v":"c5.56i"},{"$f":"MAX(0,('Status (c3a)'!AE33+'Deductions (c4)'!I261)-(V219+V237+V241+V243))","v":125140},null,null,null,{"$f":"\"(\"&Y235&\" × \"&'Status (c3a)'!H45&\") + (\"&Y237&\" × \"&'Status (c3a)'!L45&\") + (\"&Y239&\" × \"&'Status (c3a)'!P45&\") + (\"&Y241&\" × \"&'Status (c3a)'!X45&\") + (\"&Y244&\" × \"&'Status (c3a)'!AA45&\")\"","v":"(c5.58a.63 × c3a.3b) + (c5.58a.64 × c3a.4) + (c5.58a.65 × c3a.4a) + (c5.58a.66 × c3a.5) + (c5.58a.66a × c3a.5a)"}]
["c5.58a.42",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A135","v":"c5.55.6b"},{"$f":"MAX(0,SR_band-R244)","v":5000},null,null,null,{"$f":"\"lower of (\"&U245&\" and (\"&'Deductions (c4)'!L502&\" minus \"&U241&\"))\"","v":"lower of (c5.56i and (c4.79 minus c5.56g))"},null,"Total tax on Lump Sum income",{"$f":"A276","v":"c5.58a.67"},{"$f":"TRUNC((Z235*'Status (c3a)'!I45)+(Z237*'Status (c3a)'!M45)+(Z239*'Status (c3a)'!Q45)+(Z241*'Status (c3a)'!Y45)+(Z244*'Status (c3a)'!AB45),2)","v":0},"pdown"]
["c5.58a.43",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q79&\" minus \"&Q242&\") and (\"&E199&\" minus (\"&M33&\" + \"&AG36&\" + \"&AO36&\" + \"&I199&\" + \"&Q199&\" + \"&Q246&\"))\"","v":"lower of (c5.52c minus c5.55.6) and (c5.37 minus (c5.14 + c5.19 + c5.20c + c5.46 + c5.52l + c5.55.6b))"},null,null,{"$f":"A190","v":"c5.56j"},{"$f":"MAX(0,MIN(V245,PSA-V241))","v":1000},null,null,null,{"$f":"Y233&\" minus \"&Y246","v":"c5.58a.62 minus c5.58a.67"}]
["c5.58.43a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allcs offered to Sav",{"$f":"A136","v":"c5.55.7"},{"$f":"MAX(0,MIN(R79-R242,F199-(N33+AH36+AP36+J199+R199+R246)))","v":0},null,null,null,{"$f":"\"lower of \"&U247&\" and (\"&U221&\" minus (\"&U237&\" + \"&U241&\" + \"&U243&\"))\"","v":"lower of c5.56j and (c5.56.2 minus (c5.56e1 + c5.56g + c5.56h))"},null,"Reduction of Lump Sum tax",{"$f":"A277","v":"c5.58a.68"},{"$f":"MAX(0,Z233-Z246)","v":0}]
["c5.58a.44",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q242&\" and \"&Q240&\") × DivBR_rate (\"&DivBR_rate*100&\"%)\"","v":"lower of (c5.55.6 and c5.55.5) × DivBR_rate (8.75%)"},null,"Sav income in PSA HR_rate",{"$f":"A191","v":"c5.56k"},{"$f":"MAX(0,MIN(V247,V221-(V237+V241+V243)))","v":0},null,null,null,{"$f":"\"lower of \"&Y218&\" and SR_band (\"&DOLLAR(SR_band,0)&\")\"","v":"lower of c5.58a.56 and SR_band (£5,000)"}]
["c5.58a.45",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A137","v":"c5.55.8"},{"$f":"TRUNC(MIN(R242,R240)*DivBR_rate,2)","v":0},"pdown",null,null,{"$f":"\"lower of (\"&U221&\" minus (\"&U237&\" + \"&U241&\" + \"&U243&\" + \"&U249&\")) and \"&U245","v":"lower of (c5.56.2 minus (c5.56e1 + c5.56g + c5.56h + c5.56k)) and c5.56i"},null,null,{"$f":"A278","v":"c5.58a.69"},{"$f":"MIN(Z218,SR_band)","v":0}]
["c5.58a.46",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&Q242&\" minus (lower of \"&Q242&\" and \"&Q240&\")) × DivHR_rate (\"&DivHR_rate*100&\"%)\"","v":"(c5.55.6 minus (lower of c5.55.6 and c5.55.5)) × DivHR_rate (33.75%)"},null,"Sav income in HR_rate",{"$f":"A192","v":"c5.56l"},{"$f":"MAX(0,MIN(V221-(V237+V241+V243+V249),V245))","v":0},null,null,null,{"$f":"\"lower of \"&Y250&\" and (SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&Y216&\")\"","v":"lower of c5.58a.69 and (SR_band (£5,000) minus c5.58a.55)"}]
["c5.58a.47",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A138","v":"c5.55.9"},{"$f":"MAX(0,TRUNC((R242-(MIN(R242,R240)))*DivHR_rate,2))","v":0},"pdown",null,null,{"$f":"\"if \"&Q330&\" = 0 (zero)\"","v":"if c5.56 = 0 (zero)"},null,"Savings Starter rate",{"$f":"A279","v":"c5.58a.70"},{"$f":"MIN(Z250,MAX(0,(SR_band-Z216)))","v":0}]
["c5.58a.48",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q250&\" + \"&Q252","v":"c5.55.8 + c5.55.9"},null,null,null,{"$f":"U257&\" = (lower of \"&Q248&\" and (\"&Q270&\" minus \"&U243&\")) × BR_rate (\"&BR_rate*100&\"%)\"","v":"c5.56m = (lower of c5.55.7 and (c5.55.17 minus c5.56h)) × BR_rate (20%)"},null,null,null,{"$f":"\"lower of (\"&Y218&\" minus \"&Y252&\") and \"&'Deductions (c4)'!L502","v":"lower of (c5.58a.56 minus c5.58a.70) and c4.79"}]
["c5.58a.49",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reduction of dividend tax",{"$f":"A139","v":"c5.55.10"},{"$f":"R250+R252","v":0},null,null,null,"else",null,null,{"$f":"A280","v":"c5.58a.71"},{"$f":"MAX(0,MIN(Z218-Z252,'Deductions (c4)'!M502))","v":0}]
["c5.58a.50",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Q222&\" and \"&'Status (c3a)'!H33","v":"lower of c5.54a and c3a.1a"},null,null,null,{"$f":"U257&\" = (lower of \"&Q248&\" and (\"&Q300&\" minus \"&U243&\")) × BR_rate (\"&BR_rate*100&\"%)\"","v":"c5.56m = (lower of c5.55.7 and (c5.55.31 minus c5.56h)) × BR_rate (20%)"},null,null,null,{"$f":"\"lower of \"&Y254&\" and (\"&AK8&\" minus \"&Y216&\")\"","v":"lower of c5.58a.71 and (c5.2a minus c5.58a.55)"}]
["c5.58a.51",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS income in SSR_rate",{"$f":"A140","v":"c5.55.11"},{"$f":"MIN(R222,'Status (c3a)'!I33)","v":0},null,null,null,"end if",null,"Sav income in PSA BR_rate",{"$f":"A281","v":"c5.58a.72"},{"$f":"MAX(0,MIN(Z254,AL8-Z216))","v":0}]
["c5.58a.52",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q222&\" minus \"&Q256&\") and \"&U8","v":"lower of (c5.54a minus c5.55.11) and c5.2"},null,"Sav Basic rate",{"$f":"A193","v":"c5.56m"},{"$f":"MAX(0,IF(R330=0,TRUNC((MIN(R248,R270-V243))*BR_rate,2),TRUNC((MIN(R248,R300-V243))*BR_rate,2)))","v":0},"pdown",null,null,{"$f":"\"lower of (\"&Y218&\" minus (\"&Y252&\" + \"&Y256&\")) and (\"&AK8&\" minus (\"&Y216&\" + \"&Y252&\" + \"&Y256&\"))\"","v":"lower of (c5.58a.56 minus (c5.58a.70 + c5.58a.72)) and (c5.2a minus (c5.58a.55 + c5.58a.70 + c5.58a.72))"}]
["c5.58a.53",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS income in BR_rate/SBR_rate",{"$f":"A141","v":"c5.55.12"},{"$f":"MIN(MAX(0,R222-R256),V8)","v":0},null,null,null,{"$f":"\"if \"&Q330&\" = 0 (zero)\"","v":"if c5.56 = 0 (zero)"},null,"Sav income in BR_rate",{"$f":"A282","v":"c5.58a.73"},{"$f":"MAX(0,MIN(Z218-(Z252+Z256),(AL8-(Z216+Z252+Z256))))","v":0}]
["c5.58a.53a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q222&\" minus (\"&Q256&\" + \"&Q258&\")) and \"&'Status (c3a)'!P33","v":"lower of (c5.54a minus (c5.55.11 + c5.55.12)) and c3a.2a"},null,null,null,{"$f":"U263&\" = (lower of \"&Q248&\" and (\"&Q278&\" minus \"&U251&\")) × HR_rate (\"&HR_rate*100&\"%)\"","v":"c5.56n = (lower of c5.55.7 and (c5.55.21 minus c5.56l)) × HR_rate (40%)"},null,null,null,{"$f":"\"(\"&'Status (c3a)'!AD33&\" + \"&'Deductions (c4)'!H261&\") minus (\"&Y216&\" + \"&Y252&\" + \"&Y256&\" + \"&Y258&\")\"","v":"(c3a.3a + c4.59) minus (c5.58a.55 + c5.58a.70 + c5.58a.72 + c5.58a.73)"}]
["c5.58a.53b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS income in SIR_rate",{"$f":"A142","v":"c5.55.13"},{"$f":"MAX(0,MIN((R222-(R256+R258)),'Status (c3a)'!Q33))","v":0},null,null,null,"else",null,null,{"$f":"A283","v":"c5.58a.74"},{"$f":"MAX(0,('Status (c3a)'!AE33+'Deductions (c4)'!I261)-(Z216+Z252+Z256+Z258))","v":125140}]
["c5.58a.54",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q222&\" minus (\"&Q256&\" + \"&Q258&\" + \"&Q260&\")) and \"&'Status (c3a)'!X33","v":"lower of (c5.54a minus (c5.55.11 + c5.55.12 + c5.55.13)) and c3a.3"},null,null,null,{"$f":"U263&\" = (lower of \"&Q248&\" and (\"&Q308&\" minus \"&U251&\")) × HR_rate (\"&HR_rate*100&\"%)\"","v":"c5.56n = (lower of c5.55.7 and (c5.55.35 minus c5.56l)) × HR_rate (40%)"},null,null,null,{"$f":"\"lower of (\"&Y260&\" and (\"&'Deductions (c4)'!L502&\" minus \"&Y256&\"))\"","v":"lower of (c5.58a.74 and (c4.79 minus c5.58a.72))"}]
["c5.58a.55",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS income in HR_rate/SHR_rate",{"$f":"A143","v":"c5.55.14"},{"$f":"MAX(0,MIN((R222-(R256+R258+R260)),'Status (c3a)'!Y33))","v":0},null,null,null,"end if",null,null,{"$f":"A284","v":"c5.58a.75"},{"$f":"MAX(0,MIN(Z260,PSA-Z256))","v":1000}]
["c5.58a.56",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q222&\" minus (\"&Q256&\" + \"&Q258&\" + \"&Q260&\" + \"&Q262&\")) and \"&'Status (c3a)'!AA33","v":"lower of (c5.54a minus (c5.55.11 + c5.55.12 + c5.55.13 + c5.55.14)) and c3a.3.1"},null,"Sav Higher rate",{"$f":"A194","v":"c5.56n"},{"$f":"MAX(0,IF(R330=0,TRUNC((MIN(R248,R278-V251))*HR_rate,2),TRUNC((MIN(R248,R308-V251))*HR_rate,2)))","v":0},"pdown",null,null,{"$f":"\"lower of \"&Y262&\" and (\"&Y218&\" minus (\"&Y252&\" + \"&Y256&\" + \"&Y258&\"))\"","v":"lower of c5.58a.75 and (c5.58a.56 minus (c5.58a.70 + c5.58a.72 + c5.58a.73))"}]
["c5.58a.57",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS income in SAR_rate",{"$f":"A144","v":"c5.55.14a"},{"$f":"MAX(0,MIN((R222-(R256+R258+R260+R262)),'Status (c3a)'!AB33))","v":0},null,null,null,{"$f":"U257&\" + \"&U263","v":"c5.56m + c5.56n"},null,"Sav income in PSA HR_rate",{"$f":"A285","v":"c5.58a.76"},{"$f":"MAX(0,MIN(Z262,Z218-(Z252+Z256+Z258)))","v":0}]
["c5.58a.58",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q224&\" minus \"&Q228&\") and \"&'Deductions (c4)'!L502","v":"lower of (c5.54a1 minus c5.54c) and c4.79"},null,"Reduction of savings tax",{"$f":"A195","v":"c5.56o"},{"$f":"V257+V263","v":0},null,null,null,{"$f":"\"lower of (\"&Y218&\" minus (\"&Y252&\" + \"&Y256&\" + \"&Y258&\" + \"&Y264&\")) and \"&Y260","v":"lower of (c5.58a.56 minus (c5.58a.70 + c5.58a.72 + c5.58a.73 + c5.58a.76)) and c5.58a.74"}]
["c5.58a.59",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SR_band savings",{"$f":"A145","v":"c5.55.15"},{"$f":"MIN(MAX(0,R224-R228),'Deductions (c4)'!M502)","v":0},null,null,null,{"$f":"\"If \"&U265&\" larger than or equal to \"&U233","v":"If c5.56o larger than or equal to c5.56d"},null,"Sav income in HR_rate",{"$f":"A286","v":"c5.58a.77"},{"$f":"MAX(0,MIN(Z218-(Z252+Z256+Z258+Z264),Z260))","v":0}]
["c5.58a.60",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Q266&\" and (\"&AK8&\" minus \"&Q222&\")\"","v":"lower of c5.55.15 and (c5.2a minus c5.54a)"},null,null,null,{"$f":"U271&\" = \"&Q248","v":"c5.56p = c5.55.7"},null,null,null,{"$f":"\"lower of \"&Y76&\" and ((BR_band (\"&DOLLAR(BR_band,0)&\") + \"&'Deductions (c4)'!L374&\") minus (\"&Y218&\" + \"&Y216&\"))\"","v":"lower of c5.58a.4 and ((BR_band (£37,700) + c4.75) minus (c5.58a.56 + c5.58a.55))"}]
["c5.58a.61",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav income in PSA BR_rate",{"$f":"A146","v":"c5.55.16"},{"$f":"MAX(0,MIN(R266,AL8-R222))","v":0},null,null,null,"else",null,"Div Income in basic rate band",{"$f":"A287","v":"c5.58a.78"},{"$f":"MAX(0,MIN(Z76,(BR_band+'Deductions (c4)'!M374)-(Z218+Z216)))","v":0},null,null,null,{"$f":"Q149&\" + \"&Q199&\" + \"&U280&\" + \"&AC176","v":"c5.52h + c5.52l + c5.58 + c5.58h"},null,null,null,null,null,null,null,{"$f":"AG149&\" + \"&AG176&\" + \"&AK149&\" + \"&AK176&\" + \"&AK193&\" + \"&AK199","v":"c5.58.7 + c5.58.9 + c5.62 + c5.63 + c5.63a + c5.64"}]
["c5.58a.61a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q224&\" minus (\"&Q228&\" + \"&Q268&\")) and (\"&AK8&\" minus (\"&Q222&\" + \"&Q228&\" + \"&Q268&\"))\"","v":"lower of (c5.54a1 minus (c5.54c + c5.55.16)) and (c5.2a minus (c5.54a + c5.54c + c5.55.16))"},null,null,null,{"$f":"U271&\" = 0 (zero)\"","v":"c5.56p = 0 (zero)"},null,null,null,{"$f":"\"lower of \"&U225&\" and \"&Y147","v":"lower of c5.56b and c5.58a.35"},null,null,{"$f":"A307","v":"c5.58i"},{"$f":"R149+R199+V280+AD176","v":0},null,null,null,null,null,null,{"$f":"A329","v":"c5.65"},{"$f":"AH149+AH176+AL149+AL176+AL193+AL199","v":0}]
["c5.58a.62",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav income in BR_rate",{"$f":"A147","v":"c5.55.17"},{"$f":"MAX(0,MIN(R224-(R228+R268),(AL8-(R222+R228+R268))))","v":0},null,null,null,"end if",null,"DivBR 0%",{"$f":"A288","v":"c5.58a.79"},{"$f":"MIN(V225,Z147)","v":0}]
["c5.58a.63",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&'Status (c3a)'!AD33&\" + \"&'Deductions (c4)'!H261&\") minus (\"&Q222&\" + \"&Q228&\" + \"&Q268&\" + \"&Q270&\")\"","v":"(c3a.3a + c4.59) minus (c5.54a + c5.54c + c5.55.16 + c5.55.17)"},null,null,{"$f":"A196","v":"c5.56p"},{"$f":"IF(V265>=V233,R248,0)","v":0},null,null,null,{"$f":"Y268&\" minus \"&Y270","v":"c5.58a.78 minus c5.58a.79"}]
["c5.58a.64",null,null,null,null,null,null,null,null,"set to zero",null,null,null,null,null,null,{"$f":"A148","v":"c5.55.18"},{"$f":"MAX(0,('Status (c3a)'!AE33+'Deductions (c4)'!I261)-(R222+R228+R268+R270))","v":125140},null,null,null,null,null,"DivBR 8.75%",{"$f":"A289","v":"c5.58a.80"},{"$f":"MAX(0,Z268-Z270)","v":0}]
["c5.58a.65",null,null,null,null,null,null,null,{"$f":"A71","v":"c5.47a"},0,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q272&\" and (\"&'Deductions (c4)'!L502&\" minus \"&Q268&\"))\"","v":"lower of (c5.55.18 and (c4.79 minus c5.55.16))"},null,null,null,{"$f":"\"lower of \"&Q330&\" and (\"&E149&\" minus \"&Q149&\")\"","v":"lower of c5.56 and (c5.35 minus c5.52h)"},null,null,null,{"$f":"\"lower of (\"&'Deductions (c4)'!L509&\" minus \"&Y270&\") and (\"&Y76&\" minus (\"&Y270&\" + \"&Y272&\"))\"","v":"lower of (c4.80 minus c5.58a.79) and (c5.58a.4 minus (c5.58a.79 + c5.58a.80))"}]
["c5.58a.66",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A149","v":"c5.55.19"},{"$f":"MAX(0,MIN(R272,PSA-R268))","v":1000},null,null,{"$f":"A198","v":"c5.57"},{"$f":"MAX(0,MIN(R330,F149-R149))","v":0},null,"DivHR 0%",{"$f":"A290","v":"c5.58a.81"},{"$f":"MAX(0,MIN(DA-Z270,Z76-(Z270+Z272)))","v":0}]
["c5.58a.66a",null,null,null,null,"If calculation type = non-resident",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Q274&\" and (\"&Q224&\" minus (\"&Q228&\" + \"&Q268&\" + \"&Q270&\"))\"","v":"lower of c5.55.19 and (c5.54a1 minus (c5.54c + c5.55.16 + c5.55.17))"},null,null,null,{"$f":"\"lower of \"&U271&\" and ((\"&E149&\" minus \"&Q330&\") + \"&I136&\")\"","v":"lower of c5.56p and ((c5.35 minus c5.56) + c5.43c)"},null,null,null,{"$f":"Y76&\" minus (\"&Y270&\" + \"&Y272&\" + \"&Y274&\")\"","v":"c5.58a.4 minus (c5.58a.79 + c5.58a.80 + c5.58a.81)"}]
["c5.58a.67",null,null,null,null,"c5.38 = 0 (zero)",null,null,null,null,null,null,null,null,null,"Sav income in PSA HR_rate",{"$f":"A150","v":"c5.55.20"},{"$f":"MAX(0,MIN(R274,R224-(R228+R268+R270)))","v":0},null,null,{"$f":"A197","v":"c5.57a"},{"$f":"MAX(0,MIN(V271,(F149-R330)+J136))","v":0},null,"DivHR 33.75%",{"$f":"A291","v":"c5.58a.82"},{"$f":"MAX(0,Z76-(Z270+Z272+Z274))","v":0}]
["c5.58a.68",null,null,null,null,"else",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q224&\" minus (\"&Q228&\" + \"&Q268&\" + \"&Q270&\" + \"&Q276&\")) and \"&Q272","v":"lower of (c5.54a1 minus (c5.54c + c5.55.16 + c5.55.17 + c5.55.20)) and c5.55.18"},null,null,null,{"$f":"\"lower of (\"&E8&\" minus\"","v":"lower of (c5.1 minus"},null,null,null,{"$f":"\"lower of \"&Y220&\" and (\"&'Status (c3a)'!H33&\" minus (\"&Y76&\" + \"&Y218&\" + \"&Y216&\"))\"","v":"lower of c5.58a.57 and (c3a.1a minus (c5.58a.4 + c5.58a.56 + c5.58a.55))"},null,null,null,"Set to zero",null,null,null,null,null,null,null,{"$f":"\"lower of (\"&E8&\" minus\"","v":"lower of (c5.1 minus"}]
["c5.58a.69",null,null,null,null,"c5.38 = c3.5",null,null,null,null,null,null,null,null,null,"Sav income in HR_rate",{"$f":"A151","v":"c5.55.21"},{"$f":"MAX(0,MIN(R224-(R228+R268+R270+R276),R272))","v":0},null,null,null,{"$f":"\"(\"&I205&\" + \"&I280&\" + \"&Q149&\" + \"&Q199&\" + \"&U274&\" + \"&U276&\"))\"","v":"(c5.47 + c5.48 + c5.52h + c5.52l + c5.57 + c5.57a))"},null,"LS income in SSR_rate",{"$f":"A292","v":"c5.58a.83"},{"$f":"MAX(0,MIN(Z220,'Status (c3a)'!I33-(Z76+Z218+Z216)))","v":0},null,null,{"$f":"A308","v":"c5.58j"},0,null,null,null,null,null,null,null,{"$f":"\"(\"&I205&\" + \"&I280&\" + \"&AC269&\" + \"&AC280&\" + \"&AK269&\")) and\"","v":"(c5.47 + c5.48 + c5.58i + c5.58k + c5.65)) and"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\" larger of (\"&E8&\" minus (\"&AW149&\" + \"&AW176&\" + \"&AW199&\")) and\"","v":" larger of (c5.1 minus (c5.67 + c5.68 + c5.69)) and"}]
["c5.58a.70",null,null,null,null,"end if",null,null,null,"set to zero",null,null,null,null,null,null,null,{"$f":"Q222&\" minus \"&Q242","v":"c5.54a minus c5.55.6"},null,null,null,{"$f":"\"and (\"&Q242&\" + \"&Q248&\") minus (\"&Q330&\" + \"&U271&\")\"","v":"and (c5.55.6 + c5.55.7) minus (c5.56 + c5.56p)"},null,null,null,{"$f":"\"lower of (\"&Y220&\" minus \"&Y278&\") and ((\"&'Status (c3a)'!H33&\" + \"&U8&\") minus (\"&Y76&\" + \"&Y216&\" + \"&Y218&\" + \"&Y278&\"))\"","v":"lower of (c5.58a.57 minus c5.58a.83) and ((c3a.1a + c5.2) minus (c5.58a.4 + c5.58a.55 + c5.58a.56 + c5.58a.83))"},null,null,null,{"$f":"\"lower of (\"&E8&\" minus (\"&I205&\" + \"&I280&\" + \"&AC269&\")) and \"&Q86","v":"lower of (c5.1 minus (c5.47 + c5.48 + c5.58i)) and c5.52d"},null,null,null,null,null,null,null,{"$f":"\"(\"&U49&\" + (\"&AK49&\" minus (\"&U280&\" + \"&AC280&\")) + (\"&AS49&\" minus \"&I280&\"))\"","v":"(c5.25 + (c5.30 minus (c5.58 + c5.58k)) + (c5.34 minus c5.48))"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"((\"&I280&\" + \"&U280&\" + \"&AC280&\" + \"&AK280&\") minus \"&AW139&\")\"","v":"((c5.48 + c5.58 + c5.58k + c5.66) minus c5.66t)"},null,null,null,{"$f":"E280&\" minus \"&AW280","v":"c5.38 minus c5.70"}]
["c5.58a.71",null,"Foreign dividends",null,"c5.38",{"$f":"IF(non_resident,0,'Divs (c3)'!H17)","v":0},null,null,{"$f":"A72","v":"c5.48"},0,null,null,null,null,null,"NS Income after Allcs, inc Allcs offered to Div",{"$f":"A152","v":"c5.55.22"},{"$f":"MAX(0,R222-R242)","v":0},null,null,{"$f":"A199","v":"c5.58"},{"$f":"MAX(0,MIN(F8-(J205+J280+R149+R199+V274+V276),(R242+R248)-(R330+V271)))","v":0},null,"LS income in BR_rate/SBR_rate",{"$f":"A293","v":"c5.58a.84"},{"$f":"MAX(0,MIN((Z220-Z278),(('Status (c3a)'!I33+V8)-(Z76+Z216+Z218+Z278))))","v":0},null,null,{"$f":"A309","v":"c5.58k"},{"$f":"MAX(0,MIN(F8-(J205+J280+AD269),R86))","v":0},null,null,null,null,null,null,{"$f":"A330","v":"c5.66"},{"$f":"MAX(0,MIN(F8-(J205+J280+AD269+AD280+AL269),V49+(AL49-(V280+AD280))+(AT49-J280)))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"A402","v":"c5.70"},{"$f":"MAX(0,F8-(AX149+AX176+AX199),(J280+V280+AD280+AL280)-AX139)","v":12570},null,null,{"$f":"A411","v":"c5.79"},{"$f":"MAX(0,F280-AX280)","v":0},null,"Foreign dividends"]
["c5.58a.72",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Q280&\" and \"&'Status (c3a)'!H33","v":"lower of c5.55.22 and c3a.1a"},null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Y220&\" minus (\"&Y278&\" + \"&Y280&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\") minus (\"&Y76&\" + \"&Y216&\" + \"&Y218&\" + \"&Y278&\" + \"&Y280&\"))\"","v":"lower of (c5.58a.57 minus (c5.58a.83 + c5.58a.84)) and ((c3a.1a + c5.2 + c3a.2a) minus (c5.58a.4 + c5.58a.55 + c5.58a.56 + c5.58a.83 + c5.58a.84))"}]
["c5.58a.73",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS income in SSR_rate",{"$f":"A153","v":"c5.55.23"},{"$f":"MIN(R280,'Status (c3a)'!I33)","v":0},null,null,null,null,null,"LS income in SIR_rate",{"$f":"A294","v":"c5.58a.85"},{"$f":"MAX(0,MIN(Z220-(Z278+Z280),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33)-(Z76+Z216+Z218+Z278+Z280)))","v":0}]
["c5.58a.74",null,null,null,null,"If calculation type = non-resident",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q280&\" minus \"&Q282&\") and \"&U8","v":"lower of (c5.55.22 minus c5.55.23) and c5.2"},null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Y220&\" minus (\"&Y278&\" + \"&Y280&\" + \"&Y282&\")) and ((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\") minus (\"&Y76&\" + \"&Y216&\" + \"&Y218&\" + \"&Y278&\" + \"&Y280&\" + \"&Y282&\"))\"","v":"lower of (c5.58a.57 minus (c5.58a.83 + c5.58a.84 + c5.58a.85)) and ((c3a.1a + c5.2 + c3a.2a + c3a.3) minus (c5.58a.4 + c5.58a.55 + c5.58a.56 + c5.58a.83 + c5.58a.84 + c5.58a.85))"}]
["c5.58a.75",null,null,null,null,"c5.39 = 0 (zero)",null,null,null,null,null,null,null,null,null,"NS income in BR_rate/SBR_rate",{"$f":"A154","v":"c5.55.24"},{"$f":"MIN(MAX(0,R280-R282),V8)","v":0},null,null,null,null,null,"LS income in HR_rate/SHR_rate",{"$f":"A295","v":"c5.58a.86"},{"$f":"MAX(0,MIN(Z220-(Z278+Z280+Z282),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33+'Status (c3a)'!Y33)-(Z76+Z216+Z218+Z278+Z280+Z282)))","v":0}]
["c5.58a.76",null,null,null,null,"else",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q280&\" minus (\"&Q282&\" + \"&Q284&\")) and \"&'Status (c3a)'!P33","v":"lower of (c5.55.22 minus (c5.55.23 + c5.55.24)) and c3a.2a"},null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Y220&\" minus (\"&Y278&\" + \"&Y280&\" + \"&Y282&\" + \"&Y284&\")) and\"","v":"lower of (c5.58a.57 minus (c5.58a.83 + c5.58a.84 + c5.58a.85 + c5.58a.86)) and"}]
["c5.58a.77",null,null,null,null,"c5.39 = c3.12 + c3.13",null,null,null,null,null,null,null,null,null,"NS income in SIR_rate",{"$f":"A155","v":"c5.55.25"},{"$f":"MAX(0,MIN((R280-(R282+R284)),'Status (c3a)'!Q33))","v":0},null,null,null,null,null,null,null,{"$f":"\"((\"&'Status (c3a)'!H33&\" + \"&U8&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\" + \"&'Status (c3a)'!AA33&\") minus (\"&Y76&\" + \"&Y216&\" + \"&Y218&\" + \"&Y278&\" + \"&Y280&\" + \"&Y282&\" + \"&Y284&\"))\"","v":"((c3a.1a + c5.2 + c3a.2a + c3a.3 + c3a.3.1) minus (c5.58a.4 + c5.58a.55 + c5.58a.56 + c5.58a.83 + c5.58a.84 + c5.58a.85 + c5.58a.86))"}]
["c5.58a.78",null,null,null,null,"end if",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q280&\" minus (\"&Q282&\" + \"&Q284&\" + \"&Q286&\")) and \"&'Status (c3a)'!X33","v":"lower of (c5.55.22 minus (c5.55.23 + c5.55.24 + c5.55.25)) and c3a.3"},null,null,null,null,null,null,{"$f":"A296","v":"c5.58a.86a"},{"$f":"MAX(0,MIN(Z220-(Z278+Z280+Z282+Z284),('Status (c3a)'!I33+V8+'Status (c3a)'!Q33+'Status (c3a)'!Y33+'Status (c3a)'!AB33)-(Z76+Z216+Z218+Z278+Z280+Z282+Z284)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AW280&\" minus \"&E280","v":"c5.70 minus c5.38"},null,null,null,{"$f":"E288&\" minus \"&AW288","v":"c5.39 minus c5.71"}]
["c5.58a.79",null,"Stock dividends",null,"c5.39",{"$f":"IF(non_resident,0,'Divs (c3)'!E46+'Divs (c3)'!E47)","v":0},null,null,null,null,null,null,null,null,null,"NS income in HR_rate/SHR_rate",{"$f":"A156","v":"c5.55.26"},{"$f":"MAX(0,MIN((R280-(R282+R284+R286)),'Status (c3a)'!Y33))","v":0},null,null,null,null,null,null,null,{"$f":"\"(\"&Y278&\" × \"&'Status (c3a)'!H45&\") + (\"&Y280&\" × \"&'Status (c3a)'!L45&\") + (\"&Y282&\" × \"&'Status (c3a)'!P45&\") + (\"&Y284&\" × \"&'Status (c3a)'!X45&\") + (\"&Y287&\" × \"&'Status (c3a)'!AA45&\")\"","v":"(c5.58a.83 × c3a.3b) + (c5.58a.84 × c3a.4) + (c5.58a.85 × c3a.4a) + (c5.58a.86 × c3a.5) + (c5.58a.86a × c3a.5a)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A403","v":"c5.71"},{"$f":"MAX(0,AX280-F280)","v":12570},null,null,{"$f":"A412","v":"c5.80"},{"$f":"MAX(0,F288-AX288)","v":0},null,"Stock dividends"]
["c5.58a.80",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q280&\" minus (\"&Q282&\" + \"&Q284&\" + \"&Q286&\" + \"&Q288&\")) and \"&'Status (c3a)'!AA33","v":"lower of (c5.55.22 minus (c5.55.23 + c5.55.24 + c5.55.25 + c5.55.26)) and c3a.3.1"},null,null,null,null,null,"Total tax on non-savings & Lump Sum income",{"$f":"A297","v":"c5.58a.87"},{"$f":"TRUNC((Z278*'Status (c3a)'!I45)+(Z280*'Status (c3a)'!M45)+(Z282*'Status (c3a)'!Q45)+(Z284*'Status (c3a)'!Y45)+(Z287*'Status (c3a)'!AB45),2)","v":0},"pdown"]
["c5.58a.81",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS income in SAR_rate",{"$f":"A157","v":"c5.55.26a"},{"$f":"MAX(0,MIN((R280-(R282+R284+R286+R288)),'Status (c3a)'!AB33))","v":0},null,null,null,null,null,null,null,{"$f":"\"(\"&Y258&\" × BR_rate (\"&BR_rate*100&\"%)) + (\"&Y266&\" × HR_rate (\"&HR_rate*100&\"%)) + (\"&Y272&\" × DivBR_rate (\"&DivBR_rate*100&\"%)) + (\"&Y276&\" × DivHR_rate (\"&DivHR_rate*100&\"%))\"","v":"(c5.58a.73 × BR_rate (20%)) + (c5.58a.77 × HR_rate (40%)) + (c5.58a.80 × DivBR_rate (8.75%)) + (c5.58a.82 × DivHR_rate (33.75%))"}]
["c5.58a.82",null,null,null,null,"If calculation type = non-resident",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Q224&\" and SR_band (\"&DOLLAR(SR_band,0)&\")\"","v":"lower of c5.54a1 and SR_band (£5,000)"},null,null,null,null,null,"Total tax on savings & dividend income",{"$f":"A298","v":"c5.58a.88"},{"$f":"TRUNC((Z258*BR_rate)+(Z266*HR_rate)+(Z272*DivBR_rate)+(Z276*DivHR_rate),2)","v":0},"pdown",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AW288&\" minus \"&E288","v":"c5.71 minus c5.39"},null,null,null,{"$f":"E296&\" minus \"&AW292","v":"c5.40 minus c5.72"}]
["c5.58a.83",null,null,null,null,"c5.40 = c91.23",null,null,null,null,null,null,null,null,null,null,{"$f":"A158","v":"c5.55.27"},{"$f":"MIN(R224,SR_band)","v":0},null,null,null,null,null,null,null,{"$f":"Y289&\" + \"&Y291","v":"c5.58a.87 + c5.58a.88"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A404","v":"c5.72"},{"$f":"MAX(0,AX288-F288)","v":12570},null,null,{"$f":"A413","v":"c5.81"},{"$f":"MAX(0,F296-AX292)","v":0},null,"UK dividends"]
["c5.58a.84",null,null,null,null,"else",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Q292&\" and (SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&Q280&\")\"","v":"lower of c5.55.27 and (SR_band (£5,000) minus c5.55.22)"},null,null,null,null,null,"NS Sav Div LS tax after Allce to Sav",{"$f":"A299","v":"c5.58a"},{"$f":"Z289+Z291","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"add \"&BA280&\" + \"&BA288&\" + \"&BA292&\" and copy to \"&'tax it (c6)'!Q14&\"\"","v":"add c5.79 + c5.80 + c5.81 and copy to c6.23"}]
["c5.58a.85",null,null,null,null,"c5.40 = c3.15 minus (c5.38 + c5.39)",null,null,null,null,null,null,null,null,null,"Savings Starter rate",{"$f":"A159","v":"c5.55.28"},{"$f":"MIN(R292,MAX(0,(SR_band-R280)))","v":0},null,null,null,null,null,null,null,{"$f":"\"if \"&Y203&\" larger than 0 (zero)\"","v":"if c5.58a.53 larger than 0 (zero)"}]
["c5.58a.86",null,null,null,null,"end if",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q224&\" minus \"&Q294&\") and \"&'Deductions (c4)'!L502","v":"lower of (c5.54a1 minus c5.55.28) and c4.79"},null,null,null,null,null,null,null,{"$f":"Y299&\" = \"&Y170","v":"c5.58b = c5.58a.45"},{"$f":"Z170","v":0}]
["c5.58a.86a",null,"UK dividends",null,"c5.40",{"$f":"IF(non_resident,'non-res (c91)'!N96,MAX(0,'Divs (c3)'!H54-(F280+F288)))","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"A160","v":"c5.55.29"},{"$f":"MIN(MAX(0,R224-R294),'Deductions (c4)'!M502)","v":0},null,null,null,null,null,null,null,"else"]
["c5.58a.87",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Q296&\" and (\"&AK8&\" minus \"&Q284&\")\"","v":"lower of c5.55.29 and (c5.2a minus c5.55.24)"},null,null,null,null,null,null,null,{"$f":"Y299&\" = (\"&Y190&\" + \"&Y192&\")\"","v":"c5.58b = (c5.58a.49 + c5.58a.50)"},{"$f":"Z190+Z192","v":0}]
["c5.58a.88",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav income in PSA BR_rate",{"$f":"A161","v":"c5.55.30"},{"$f":"MAX(0,MIN(R296,AL8-R284))","v":0},null,null,null,null,null,null,null,"end if"]
["c5.58a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q224&\" minus (\"&Q294&\" + \"&Q298&\")) and (\"&AK8&\" minus (\"&Q280&\" + \"&Q294&\" + \"&Q298&\"))\"","v":"lower of (c5.54a1 minus (c5.55.28 + c5.55.30)) and (c5.2a minus (c5.55.22 + c5.55.28 + c5.55.30))"},null,null,null,null,null,"savings dividends",{"$f":"A300","v":"c5.58b"},{"$f":"IF(Z203>0,Z170,Z190+Z192)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"larger of"]
["c5.58b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav income in BR_rate",{"$f":"A162","v":"c5.55.31"},{"$f":"MAX(0,MIN(R224-(R294+R298),(AL8-(R280+R294+R298))))","v":0},null,null,null,null,null,null,null,{"$f":"Y99&\" + \"&Y299","v":"c5.58a.14 + c5.58b"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&E8&\" minus (\"&AW149&\" + \"&AW176&\" + \"&AW199&\" + \"&AW280&\"))\"","v":"(c5.1 minus (c5.67 + c5.68 + c5.69 + c5.70))"}]
["c5.58c",null,null,null,null,"from c3.18",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&'Status (c3a)'!AD33&\" + \"&'Deductions (c4)'!H261&\") minus (\"&Q280&\" + \"&Q294&\" + \"&Q298&\" + \"&Q300&\")\"","v":"(c3a.3a + c4.59) minus (c5.55.22 + c5.55.28 + c5.55.30 + c5.55.31)"},null,null,null,null,null,"NS Sav Div LS tax before Allce to NS",{"$f":"A301","v":"c5.58c"},{"$f":"Z99+Z299","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"and (\"&AW292&\" minus \"&E296&\")\"","v":"and (c5.72 minus c5.40)"},null,null,null,{"$f":"E302&\" minus \"&AW302","v":"c5.41 minus c5.73"},null,"Gains"]
["c5.58d",null,"Gains on life policies etc.",null,"c5.41",{"$f":"'Divs (c3)'!H65","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"A163","v":"c5.55.32"},{"$f":"MAX(0,('Status (c3a)'!AE33+'Deductions (c4)'!I261)-(R280+R294+R298+R300))","v":125140},null,null,null,null,null,null,null,{"$f":"Y301&\" minus \"&Y293","v":"c5.58c minus c5.58a"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A405","v":"c5.73"},{"$f":"MAX(0,F8-(AX149+AX176+AX199+AX280),MAX(0,AX292-F296))","v":12570},null,null,{"$f":"A414","v":"c5.82"},{"$f":"MAX(0,F302-AX302)","v":0},null,"on life policies etc."]
["c5.58e",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q302&\" and (\"&'Deductions (c4)'!L502&\" minus \"&Q298&\"))\"","v":"lower of (c5.55.32 and (c4.79 minus c5.55.30))"},null,null,null,null,null," Reduction of NS/Sav/Div/LS tax",{"$f":"A302","v":"c5.58d"},{"$f":"MAX(0,Z301-Z293)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c6)'!AA14&\" and \"&'Div Cr (c10)'!F57","v":"copy to c6.45 and c10.8"}]
["c5.58f",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A164","v":"c5.55.33"},{"$f":"MAX(0,MIN(R302,PSA-R298))","v":1000},null,null,null,null,null,null,null,{"$f":"\"if \"&Y303&\" larger than or equal to \"&Y248","v":"if c5.58d larger than or equal to c5.58a.68"}]
["c5.58g",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&Q304&\" and (\"&Q224&\" minus (\"&Q294&\" + \"&Q298&\" + \"&Q300&\"))\"","v":"lower of c5.55.33 and (c5.54a1 minus (c5.55.28 + c5.55.30 + c5.55.31))"},null,null,null,null,null,null,null,{"$f":"Y309&\" = \"&Y214","v":"c5.58e = c5.58a.54"}]
["c5.58h",null,null,null,null," from c3.19",null,null,null,null,null,null,null,null,null,"Sav income in PSA HR_rate",{"$f":"A165","v":"c5.55.34"},{"$f":"MAX(0,MIN(R304,R224-(R294+R298+R300)))","v":0},null,null,null,null,null,null,null,"else",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AW302&\" minus \"&E302","v":"c5.73 minus c5.41"},null,null,null,{"$f":"E307&\" minus \"&AW307","v":"c5.42 minus c5.74"},null,"Non-savings income"]
["c5.58i",null,"Non-savings income with notional tax",null,"c5.42",{"$f":"'Divs (c3)'!H71","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&Q224&\" minus (\"&Q294&\" + \"&Q298&\" + \"&Q300&\" + \"&Q306&\")) and \"&Q302","v":"lower of (c5.54a1 minus (c5.55.28 + c5.55.30 + c5.55.31 + c5.55.34)) and c5.55.32"},null,null,null,null,null,null,null,{"$f":"Y309&\" = 0 (zero)\"","v":"c5.58e = 0 (zero)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A406","v":"c5.74"},{"$f":"MAX(0,AX302-F302)","v":12570},null,null,{"$f":"A415","v":"c5.83"},{"$f":"MAX(0,F307-AX307)","v":0},null,"with notional tax"]
["c5.58j",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav income in HR_rate",{"$f":"A166","v":"c5.55.35"},{"$f":"MAX(0,MIN(R224-(R294+R298+R300+R306),R302))","v":0},null,null,null,null,null,null,null,"end if",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Notional (c21c23)'!A52","v":"copy to c22.16"}]
["c5.58k",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&Q256&\" minus \"&Q282&\") × \"&'Status (c3a)'!H45","v":"(c5.55.11 minus c5.55.23) × c3a.3b"},null,null,null,null,null,"PA to reduce Sav",{"$f":"A303","v":"c5.58e"},{"$f":"IF(Z303>=Z248,Z214,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"add \"&BA149&\" + \"&BA307&\" and copy to \"&'tax it (c6)'!G14","v":"add c5.76 + c5.83 and copy to c6.1"}]
["c5.58.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS Scottish Starter rate",{"$f":"A167","v":"c5.55.36"},{"$f":"TRUNC(MAX(0,(R256-R282)*'Status (c3a)'!I45),2)","v":0},"pdown"]
["c5.58.2",null,null,null,null," from c3.20",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&Q258&\" minus \"&Q284&\") × \"&'Status (c3a)'!L45","v":"(c5.55.12 minus c5.55.24) × c3a.4"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AW307&\" minus \"&E307","v":"c5.74 minus c5.42"},null,null,null,{"$f":"E312&\" minus \"&AW312","v":"c5.43 minus c5.75"},null,"Settlor Interested"]
["c5.58.3",null,"Settlor Interested Trust income",null,"c5.43",{"$f":"'Divs (c3)'!H76","v":0},null,null,null,null,null,null,null,null,null,"NS Basic/Scottish Basic rate",{"$f":"A168","v":"c5.55.37"},{"$f":"TRUNC(MAX(0,(R258-R284)*'Status (c3a)'!M45),2)","v":0},"pdown",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A407","v":"c5.75"},{"$f":"MAX(0,AX307-F307)","v":12570},null,null,{"$f":"A416","v":"c5.84"},{"$f":"MAX(0,F312-AX312)","v":0},null,"Trust income"]
["c5.58.4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&Q260&\" minus \"&Q286&\") × \"&'Status (c3a)'!P45","v":"(c5.55.13 minus c5.55.25) × c3a.4a"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Notional (c21c23)'!A34","v":"copy to c22.1"}]
["c5.58.5",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS Scottish Intermediate rate",{"$f":"A169","v":"c5.55.38"},{"$f":"TRUNC(MAX(0,(R260-R286)*'Status (c3a)'!Q45),2)","v":0},"pdown",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"and add \"&BA176&\" + \"&BA312&\" and copy to \"&'tax it (c6)'!V14","v":"and add c5.77 + c5.84 and copy to c6.35"}]
["c5.58.6",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&Q262&\" minus \"&Q288&\") × \"&'Status (c3a)'!X45","v":"(c5.55.14 minus c5.55.26) × c3a.5"}]
["c5.58.7",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS Higher/Scottish Higher rate",{"$f":"A170","v":"c5.55.39"},{"$f":"TRUNC(MAX(0,(R262-R288)*'Status (c3a)'!Y45),2)","v":0},"pdown"]
["c5.58.8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&Q264&\" minus \"&Q290&\") × \"&'Status (c3a)'!AA45","v":"(c5.55.14a minus c5.55.26a) × c3a.5a"}]
["c5.58.9",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NS Scottish Advanced rate",{"$f":"A171","v":"c5.55.39a"},{"$f":"TRUNC(MAX(0,(R264-R290)*'Status (c3a)'!AB45),2)","v":0},"pdown"]
["c5.58.10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&Q270&\" minus \"&Q300&\") × BR_rate (\"&BR_rate*100&\"%)\"","v":"(c5.55.17 minus c5.55.31) × BR_rate (20%)"}]
["c5.59",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav Basic rate",{"$f":"A172","v":"c5.55.40"},{"$f":"TRUNC((R270-R300)*BR_rate,2)","v":0},"pdown","This box can be negative"]
["c5.60",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&Q278&\" minus \"&Q308&\") × HR_rate (\"&HR_rate*100&\"%)\"","v":"(c5.55.21 minus c5.55.35) × HR_rate (40%)"}]
["c5.61",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sav Higher rate",{"$f":"A173","v":"c5.55.41"},{"$f":"TRUNC((R278-R308)*HR_rate,2)","v":0},"pdown","This box can be negative"]
["c5.61a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q310&\" + \"&Q312&\" + \"&Q314&\" + \"&Q316&\" + \"&Q318&\" + \"&Q320&\" + \"&Q322","v":"c5.55.36 + c5.55.37 + c5.55.38 + c5.55.39 + c5.55.39a + c5.55.40 + c5.55.41"}]
["c5.62",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Reduction of non-savings/savings tax",{"$f":"A174","v":"c5.55.42"},{"$f":"MAX(0,R310+R312+R314+R316+R318+R320+R322)","v":0}]
["c5.62a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"If \"&Q324&\" larger than or equal to \"&Q254","v":"If c5.55.42 larger than or equal to c5.55.10"}]
["c5.63",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q330&\" = \"&Q242","v":"c5.56 = c5.55.6"}]
["c5.63a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"else"]
["c5.64",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q330&\" = 0 (zero)\"","v":"c5.56 = 0 (zero)"}]
["c5.65",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
["c5.66",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A175","v":"c5.56"},{"$f":"IF(R324>=R254,R242,0)","v":0}]
["c5.66.1"]
["c5.66.2"]
["c5.66.3",null,null,null,null,"If calculation type = non-resident"]
["c5.66.4",null,null,null,null,{"$f":"E338&\" = \"&'non-res (c91)'!M119&\" minus \"&'Deductions (c4)'!H287","v":"c5.85 = c91.28 minus c4.63b"}]
["c5.66.5",null,null,null,null,"else"]
["c5.66.6",null,null,null,null,{"$f":"E338&\" = \"&'Divs (c3)'!G83&\" minus \"&'Deductions (c4)'!H287","v":"c5.85 = c3.21 minus c4.63b"}]
["c5.66.7",null,null,null,null,"end if",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E338&\" minus \"&E8","v":"c5.85 minus c5.1"}]
["c5.66.8",null,"Total Income",null,{"$f":"A417","v":"c5.85"},{"$f":"IF(non_resident,MAX(0,'non-res (c91)'!N119-'Deductions (c4)'!I287),MAX(0,'Divs (c3)'!H83-'Deductions (c4)'!I287))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total taxable income",null,null,null,null,{"$f":"A418","v":"c5.86"},{"$f":"MAX(0,F338-F8)","v":0}]
["c5.66.9",null,null,null,null,{"$f":"\"copy to \"&'TSR (c17)'!A1","v":"copy to c17.1"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'CG (c18)'!A43","v":"copy to c18.31"}]
["c5.66a"]
["c5.66b"]
["c5.66c"]
["c5.66d"]
["c5.66e"]
["c5.66e1"]
["c5.66f"]
["c5.66g"]
["c5.66h"]
["c5.66i"]
["c5.66i1"]
["c5.66i2"]
["c5.66i3"]
["c5.66i4"]
["c5.66j"]
["c5.66j1"]
["c5.66j2"]
["c5.66j3"]
["c5.66j4"]
["c5.66j5"]
["c5.66j6"]
["c5.66k"]
["c5.66l"]
["c5.66m"]
["c5.66n"]
["c5.66n1"]
["c5.66o"]
["c5.66p"]
["c5.66p1"]
["c5.66p1a"]
["c5.66p1b"]
["c5.66p1c"]
["c5.66p2"]
["c5.66p3"]
["c5.66p4"]
["c5.66p5"]
["c5.66p6"]
["c5.66p7"]
["c5.66p7a"]
["c5.66p8"]
["c5.66q"]
["c5.66r"]
["c5.66s"]
["c5.66s1"]
["c5.66s1a"]
["c5.66s1b"]
["c5.66s1c"]
["c5.66s2"]
["c5.66s3"]
["c5.66s4"]
["c5.66s5"]
["c5.66s6"]
["c5.66s7"]
["c5.66s8"]
["c5.66s9"]
["c5.66s10"]
["c5.66t"]
["c5.66u"]
["c5.67"]
["c5.68"]
["c5.68a"]
["c5.69"]
["c5.70"]
["c5.71"]
["c5.72"]
["c5.73"]
["c5.74"]
["c5.75"]
["c5.76"]
["c5.77"]
["c5.78"]
["c5.79"]
["c5.80"]
["c5.81"]
["c5.82"]
["c5.83"]
["c5.84"]
["c5.85"]
["c5.86"]

{"sheet":"tax it (c6)","index":62,"n_rows":112,"n_cols":28,"rows_kept":112,"cut":false,"hidden":true,"merged":[]}
["c6.1","Allocate income to tax bands"]
["c6.2",null,null,null,null,null,"If any box in this stage is negative substitute zero"]
["c6.3"]
["c6.4",{"$f":"\"The first \"&DOLLAR(SR_band,0)&\" of savings income is taxed at \"&SR_rate*100&\"%; but only if non-savings and savings income is less than \"&DOLLAR(P_A+SR_band,0)&\"(the personal allowance – \"&DOLLAR(P_A,0)&\" plus the savings starting rate band of \"&DOLLAR(SR_band,0)&\").\"","v":"The first £5,000 of savings income is taxed at 0%; but only if non-savings and savings income is less than £17,570(the personal allowance – £12,570 plus the savings starting rate band of £5,000)."}]
["c6.5"]
["c6.6","Savings income in excess of the savings starting rate band, up to the lower of the amount of the excess or the individual's savings allowance, is charged at the savings nil rate."]
["c6.7"]
["c6.7a","Since the Scottish rates and thresholds apply to non-savings and non-dividend income only, a Scottish taxpayer who has both earned income, such as employment salary, pension, profits from self-employment or rental profits, and taxable savings income, such as bank interest may have to consider both the UK rates and thresholds and the Scottish rates and thresholds in order to work out their income tax liability."]
["c6.7b"]
["c6.7c",null,null,null,null,null,"Allocate Non-savings Income etc.",null,null,null,null,"Allocate Savings etc. (except Dividends) ",null,null,null,null,null,"Allocate Dividends etc.",null,null,null,"Allocate Lump sum payments etc.",null,null,null,null,"Allocate gains on life policies (with notional tax) etc."]
["c6.8",null,null,null,null,null,null,null,null,null,null,"and gains on life policies without notional tax",null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
["c6.9"]
["c6.9.1",null,null,null,null,null,null,{"$f":"'Taxable (c5)'!BA149&\" + \"&'Taxable (c5)'!BA307","v":"c5.76 + c5.83"},null,null,null,null,{"$f":"\"from \"&'Taxable (c5)'!BA199","v":"from c5.78"},null,null,null,null,{"$f":"'Taxable (c5)'!BA280&\" + \"&'Taxable (c5)'!BA288&\" + \"&'Taxable (c5)'!BA292","v":"c5.79 + c5.80 + c5.81"},null,null,null,null,{"$f":"'Taxable (c5)'!BA176&\" + \"&'Taxable (c5)'!BA312","v":"c5.77 + c5.84"},null,null,null,null,{"$f":"\"from \"&'Taxable (c5)'!BA302","v":"from c5.82"}]
["c6.9.2",null,null,null,null,"Income",{"$f":"A1","v":"c6.1"},{"$f":"'Taxable (c5)'!BB149+'Taxable (c5)'!BB307","v":0},null,null,null,{"$f":"A16","v":"c6.11"},{"$f":"'Taxable (c5)'!BB199","v":0},null,null,null,{"$f":"A33","v":"c6.23"},{"$f":"'Taxable (c5)'!BB280+'Taxable (c5)'!BB288+'Taxable (c5)'!BB292","v":0},null,null,null,{"$f":"A45","v":"c6.35"},{"$f":"'Taxable (c5)'!BB176+'Taxable (c5)'!BB312","v":0},null,null,null,{"$f":"A60","v":"c6.45"},{"$f":"'Taxable (c5)'!BB302","v":0}]
["c6.10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&V14&\" and\"","v":"lower of c6.35 and"}]
["c6.11",null,null,null,null,null,null,{"$f":"\"lower of \"&G14&\" and \"&'Status (c3a)'!H33","v":"lower of c6.1 and c3a.1a"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&'Status (c3a)'!H33&\" minus (\"&'tax it (c6)'!G14&\" + \"&'tax it (c6)'!L14&\" + \"&'tax it (c6)'!Q14&\"))\"","v":"(c3a.1a minus (c6.1 + c6.11 + c6.23))"}]
["c6.12",null,null,null,null,"Income in Scottish starter rate band",{"$f":"A2","v":"c6.2"},{"$f":"MIN(H14,'Status (c3a)'!I33)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Income in Scottish starter rate band","c6.36",{"$f":"MIN(W14,MAX(0,'Status (c3a)'!I33-(H14+M14+R14)))","v":0}]
["c6.13",null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A1","v":"copy to c8.1"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A34","v":"copy to c8.24b"}]
["c6.14"]
["c6.15",null,null,null,null,null,null,"Set to zero",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&G14&\" + \"&L14&\" + \"&Q14&\") minus \"&'Status (c3a)'!H33","v":"(c6.1 + c6.11 + c6.23) minus c3a.1a"}]
["c6.16",null,null,null,null,"Income above Scottish starter rate band",{"$f":"A3","v":"c6.3"},null,null,null,null,null,null,null,null,null,null,null,null,null,"Income above Scottish starter rate band","c6.37",{"$f":"MAX(0,(H14+M14+R14)-'Status (c3a)'!I33)","v":0}]
["c6.17"]
["c6.17a",null,null,null,null,null,null,"Set to zero",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&G17&\" + \"&G66&\" + \"&G70&\" + \"&L14&\" + \"&Q14&\") minus (\"&'Status (c3a)'!H33&\" + \"&'Status (c3a)'!L33&\" + \"&'Deductions (c4)'!H261&\")\"","v":"(c6.2 + c6.6 + c6.7 + c6.11 + c6.23) minus (c3a.1a + c3a.2 + c4.59)"}]
["c6.17b",null,null,null,null,"Income above Scottish basic rate band",{"$f":"A4","v":"c6.4"},null,null,null,null,null,null,null,null,null,null,null,null,null,"Income above Scottish basic rate band","c6.38",{"$f":"MAX(0,(H17+H66+H70+M14+R14-('Status (c3a)'!I33+'Status (c3a)'!M33+'Deductions (c4)'!I261)))","v":0}]
["c6.17c"]
["c6.18",null,null,null,null,null,null,"Set to zero"]
["c6.19",null,null,null,null,null,{"$f":"A5","v":"c6.5"},0]
["c6.20"]
["c6.20a",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&G14","v":"SR_band (£5,000) minus c6.1"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SR_band (\"&DOLLAR(SR_band,0)&\") minus (\"&G14&\" + \"&L14&\" + \"&Q14&\" + \"&V14&\")\"","v":"SR_band (£5,000) minus (c6.1 + c6.11 + c6.23 + c6.35)"}]
["c6.20b",null,null,null,null,null,null,null,null,null,null,{"$f":"A17","v":"c6.12"},{"$f":"MAX(0,SR_band-H14)","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A61","v":"c6.46"},{"$f":"MAX(0,SR_band-(H14+M14+R14+W14))","v":5000}]
["c6.21"]
["c6.22",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&L14&\" and \"&L30","v":"lower of c6.11 and c6.12"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&AA14&\" and \"&AA30","v":"lower of c6.45 and c6.46"}]
["c6.23",null,null,null,null,null,null,null,null,null,null,{"$f":"A18","v":"c6.13"},{"$f":"MIN(M14,M30)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A62","v":"c6.47"},{"$f":"MIN(AB14,AB30)","v":0}]
["c6.24"]
["c6.25",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of SR_band (\"&DOLLAR(SR_band,0)&\") and \"&L33","v":"lower of SR_band (£5,000) and c6.13"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&L36&\") and \"&AA33","v":"lower of (SR_band (£5,000) minus c6.14) and c6.47"}]
["c6.26",null,null,null,null,null,null,null,null,null,null,{"$f":"A19","v":"c6.14"},{"$f":"MIN(SR_band,M33)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A63","v":"c6.48"},{"$f":"MAX(0,MIN(SR_band-M36,AB33))","v":0}]
["c6.27",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A14","v":"copy to c8.7"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A47","v":"copy to c8.24m"}]
["c6.28"]
["c6.29",null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero"]
["c6.30",null,null,null,null,null,null,null,null,null,null,"c6.15",0,null,null,null,null,null,null,null,null,null,null,null,null,null,"c6.49",0]
["c6.31"]
["c6.32",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"PSA from \"&'Deductions (c4)'!L502","v":"PSA from c4.79"},null,null,null,null,{"$f":"\"DA from \"&'Deductions (c4)'!L509","v":"DA from c4.80"},null,null,null,null,null,null,null,null,null,{"$f":"L43&\" minus \"&L47","v":"c6.16 minus c6.17"}]
["c6.33",null,null,null,null,"Personal Savings/Dividend Allowance",null,null,null,null,"Personal Savings Allowance",{"$f":"A21","v":"c6.16"},{"$f":"PSA","v":1000},null,null,"Dividend Allowance",{"$f":"A34","v":"c6.24"},{"$f":"'Deductions (c4)'!M509","v":500},null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"A65","v":"c6.50"},{"$f":"MAX(0,M43-M47)","v":1000}]
["c6.34"]
["c6.35"]
["c6.36",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&L14&\" minus \"&L36&\") and \"&L43","v":"lower of (c6.11 minus c6.14) and c6.16"},null,null,null,null,{"$f":"\"lower of \"&Q14&\" and \"&Q43","v":"lower of c6.23 and c6.24"},null,null,null,null,"Set to zero",null,null,null,null,{"$f":"\"lower of (\"&AA14&\" minus \"&AA36&\") and \"&AA43","v":"lower of (c6.45 minus c6.48) and c6.50"}]
["c6.37",null,null,null,null,"Personal Savings/Dividend Allowance used",null,null,null,null,"Personal Savings Allowance used",{"$f":"A22","v":"c6.17"},{"$f":"MIN(MAX(0,M14-M36),M43)","v":0},null,null,"Dividend Allowance used",{"$f":"A35","v":"c6.25"},{"$f":"MIN(R14,R43)","v":0},null,null,null,"c6.39",0,null,null,"Personal Savings Allowance used",{"$f":"A66","v":"c6.51"},{"$f":"MIN(MAX(0,AB14-AB36),AB43)","v":0}]
["c6.38",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A16","v":"copy to c8.9"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A25","v":"copy to c8.17"}]
["c6.39"]
["c6.40"]
["c6.41"]
["c6.41a"]
["c6.41b",null,null,null,null,null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero"]
["c6.41c",null,null,null,null,null,null,null,null,null,null,{"$f":"A23","v":"c6.17a"},0,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A67","v":"c6.51a"},0]
["c6.42"]
["c6.43",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&L14&\" minus \"&L36&\") and\"","v":"lower of (c6.11 minus c6.14) and"},null,null,null,null,{"$f":"\"lower of \"&Q14&\" and\"","v":"lower of c6.23 and"},null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&AA14&\" minus \"&AA36&\") and\"","v":"lower of (c6.45 minus c6.48) and"}]
["c6.43.1",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"((BR_band (\"&DOLLAR(BR_band,0)&\") + \"&'Deductions (c4)'!H261&\")\"","v":"((BR_band (£37,700) + c4.59)"},null,null,null,null,{"$f":"\" ((BR_band (\"&DOLLAR(BR_band,0)&\") + \"&'Deductions (c4)'!H261&\") minus\"","v":" ((BR_band (£37,700) + c4.59) minus"},null,null,null,null,null,null,null,null,null,{"$f":"\"((BR_band (\"&DOLLAR(BR_band,0)&\") + \"&'Deductions (c4)'!H261&\") minus\"","v":"((BR_band (£37,700) + c4.59) minus"}]
["c6.43.2",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"minus (\"&G14&\" + \"&L36&\"))\"","v":"minus (c6.1 + c6.14))"},null,null,null,null,{"$f":"\"(\"&G14&\" + \"&L14&\"))\"","v":"(c6.1 + c6.11))"},null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&G14&\" + \"&L14&\" + \"&Q14&\" + \"&V14&\" + \"&AA36&\"))\"","v":"(c6.1 + c6.11 + c6.23 + c6.35 + c6.48))"}]
["c6.44",null,null,null,null,"Income in basic rate band before Personal Savings/Dividend Allowance",null,null,null,null,"Income in basic rate band before Personal Savings Allowance",{"$f":"A24","v":"c6.17b"},{"$f":"MIN(MAX(0,M14-M36),MAX(0,(BR_band+'Deductions (c4)'!I261)-(H14+M36)))","v":0},null,null,"Income in basic rate band before Dividend Allowance",{"$f":"A36","v":"c6.26"},{"$f":"MIN(R14,MAX(0,(BR_band+'Deductions (c4)'!I261)-(H14+M14)))","v":0},null,null,null,null,null,null,null,"Income in basic rate band before Personal Savings Allowance",{"$f":"A68","v":"c6.51b"},{"$f":"MIN(MAX(0,AB14-AB36),MAX(0,(BR_band+'Deductions (c4)'!I261)-(H14+M14+R14+W14+AB36)))","v":0}]
["c6.45"]
["c6.46",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&L47&\" and \"&L59","v":"lower of c6.17 and c6.17b"},null,null,null,null,{"$f":"\"lower of \"&Q47&\" and \"&Q59","v":"lower of c6.25 and c6.26"},null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&AA47&\" and \"&AA59","v":"lower of c6.51 and c6.51b"}]
["c6.47",null,null,null,null,"Personal Savings/Dividend Allowance set against Savings/Dividend income in basic rate",null,null,null,null,"Personal Savings Allowance set against Savings income in basic rate",{"$f":"A25","v":"c6.17c"},{"$f":"MIN(M47,M59)","v":0},null,null,"Personal Dividend Allowance set against Dividend income in basic rate",{"$f":"A37","v":"c6.27"},{"$f":"MIN(R47,R59)","v":0},null,null,null,null,null,null,null,"Personal Savings Allowance set against Savings income in basic rate",{"$f":"A69","v":"c6.51c"},{"$f":"MIN(AB47,AB59)","v":0}]
["c6.48",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A49","v":"copy to c8.24o"}]
["c6.49",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&V14&\" minus \"&V17&\") and\"","v":"lower of (c6.35 minus c6.36) and"}]
["c6.50",null,null,null,null,null,null,{"$f":"\"lower of (\"&G14&\" minus \"&G17&\") and (\"&'Status (c3a)'!L33&\" + \"&'Deductions (c4)'!H261&\")\"","v":"lower of (c6.1 minus c6.2) and (c3a.2 + c4.59)"},null,null,null,null,{"$f":"L59&\" minus \"&L62","v":"c6.17b minus c6.17c"},null,null,null,null,{"$f":"Q59&\" minus \"&Q62","v":"c6.26 minus c6.27"},null,null,null,null,{"$f":"\"((\"&'Status (c3a)'!L33&\" + \"&'Deductions (c4)'!H261&\") minus \"&V21&\")\"","v":"((c3a.2 + c4.59) minus c6.37)"},null,null,null,null,{"$f":"AA59&\" minus \"&AA62","v":"c6.51b minus c6.51c"}]
["c6.51",null,null,null,null,"Income in basic rate band",{"$f":"A6","v":"c6.6"},{"$f":"MAX(0,MIN((H14-H17),(('Status (c3a)'!M33+'Deductions (c4)'!I261))))","v":0},null,null,"Income in basic rate band",{"$f":"A26","v":"c6.18"},{"$f":"MAX(0,M59-M62)","v":0},null,null,"Income in basic rate band",{"$f":"A38","v":"c6.28"},{"$f":"MAX(0,R59-R62)","v":0},null,null,"Income in basic rate band",{"$f":"A50","v":"c6.40"},{"$f":"MAX(0,MIN((W14-W17),('Status (c3a)'!M33+'Deductions (c4)'!I261)-W21))","v":0},null,null,"Income in basic rate band",{"$f":"A70","v":"c6.52"},{"$f":"MAX(0,AB59-AB62)","v":0}]
["c6.51a",null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A3","v":"copy to c8.1b"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A18","v":"copy to c8.11"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A27","v":"copy to c8.19"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A36","v":"copy to c8.24d"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A51","v":"copy to c8.24q"}]
["c6.51b"]
["c6.51c",null,null,null,null,null,null,{"$f":"G14&\" minus (\"&G17&\" + \"&G66&\")\"","v":"c6.1 minus (c6.2 + c6.6)"},null,null,null,null,{"$f":"L14&\" minus (\"&L36&\" + \"&L59&\")\"","v":"c6.11 minus (c6.14 + c6.17b)"},null,null,null,null,{"$f":"Q14&\" minus \"&Q59","v":"c6.23 minus c6.26"},null,null,null,null,{"$f":"\"(\"&V14&\" minus \"&V17&\") minus \"&V66","v":"(c6.35 minus c6.36) minus c6.40"},null,null,null,null,{"$f":"AA14&\" minus (\"&AA36&\" + \"&AA59&\")\"","v":"c6.45 minus (c6.48 + c6.51b)"}]
["c6.52",null,null,null,null,"Income above basic rate band",{"$f":"A7","v":"c6.7"},{"$f":"MAX(0,(H14-(H17+H66)))","v":0},null,null,"Income above basic rate band",{"$f":"A27","v":"c6.19"},{"$f":"MAX(0,M14-(M36+M59))","v":0},null,null,"Income above basic rate band`",{"$f":"A39","v":"c6.29"},{"$f":"MAX(0,(R14-R59))","v":0},null,null,"Income above basic rate band",{"$f":"A51","v":"c6.41"},{"$f":"MAX(0,(W14-W17)-W66)","v":0},null,null,"Income above basic rate band",{"$f":"A71","v":"c6.53"},{"$f":"MAX(0,AB14-(AB36+AB59))","v":0}]
["c6.53"]
["c6.54"]
["c6.54a",null,null,null,null,null,null,{"$f":"\"larger of \"&'Status (c3a)'!P33&\" and \"&'Deductions (c4)'!H261","v":"larger of c3a.2a and c4.59"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Status (c3a)'!P33&\" minus \"&V24","v":"c3a.2a minus c6.38"}]
["c6.54b",null,null,null,null," intermediate rate band available",{"$f":"A8","v":"c6.7a"},{"$f":"MAX('Status (c3a)'!Q33,'Deductions (c4)'!I261)","v":0},null,null,null,null,null,null,null,null,null,null,null,null," intermediate rate band available",{"$f":"A52","v":"c6.41a"},{"$f":"MAX(0,'Status (c3a)'!Q33-W24)","v":0}]
["c6.55"]
["c6.56",null,null,null,null,null,null,{"$f":"\"lower of \"&G70&\" and \"&'Status (c3a)'!P33","v":"lower of c6.7 and c3a.2a"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&V70&\" and \"&V74","v":"lower of c6.41 and c6.41a"}]
[null,null,null,null,null,"Income in intermediate rate band",{"$f":"A9","v":"c6.7b"},{"$f":"MIN(H70,'Status (c3a)'!Q33)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Income in intermediate rate band",{"$f":"A53","v":"c6.41b"},{"$f":"MIN(W70,W74)","v":0}]
[null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A5","v":"copy to c8.2a"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A38","v":"copy to c8.24f"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"Set to zero",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Set to zero"]
[null,null,null,null,null,null,{"$f":"A10","v":"c6.7c"},0,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A54","v":"c6.41c"},null,null,null,null,null,{"$f":"\" (AHR_band (\"&DOLLAR(AHR_band,0)&\") + \"&'Deductions (c4)'!H261&\") minus\"","v":" (AHR_band (£125,140) + c4.59) minus"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\" ((AHR_band (\"&DOLLAR(AHR_band,0)&\") + \"&'Deductions (c4)'!H261&\")\"","v":" ((AHR_band (£125,140) + c4.59)"},null,null,null,null,{"$f":"\" (AHR_band (\"&DOLLAR(AHR_band,0)&\") + \"&'Deductions (c4)'!H261&\")\"","v":" (AHR_band (£125,140) + c4.59)"},null,null,null,null,{"$f":"\"lower of \"&G87&\" and\"","v":"lower of c6.8 and"},null,null,null,null,{"$f":"\"(\"&G14&\" + \"&L14&\" + \"&Q14&\" + \"&V14&\" + \"&AA36&\" +\"","v":"(c6.1 + c6.11 + c6.23 + c6.35 + c6.48 +"}]
[null,null,null,null,null,null,null,{"$f":"\" from \"&'Status (c3a)'!X33","v":" from c3a.3"},null,null,null,null,{"$f":"\"minus (\"&G14&\" + \"&L36&\" + \"&L62&\" + \"&L66&\")\"","v":"minus (c6.1 + c6.14 + c6.17c + c6.18)"},null,null,null,null,{"$f":"\"minus (\"&G14&\" + \"&L14&\" + \"&Q62&\" + \"&Q66&\")\"","v":"minus (c6.1 + c6.11 + c6.27 + c6.28)"},null,null,null,null,{"$f":"\"((\"&'Status (c3a)'!H33&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\" + \"&'Taxable (c5)'!U8&\") minus\"","v":"((c3a.1a + c3a.2a + c3a.3 + c5.2) minus"},null,null,null,null,{"$f":"AA62&\" + \"&AA66&\")\"","v":"c6.51c + c6.52)"}]
[null,null,null,null,null,"Higher rate band available",{"$f":"A11","v":"c6.8"},{"$f":"'Status (c3a)'!Y33","v":87440},null,null,"Higher rate band available",{"$f":"A28","v":"c6.20"},{"$f":"MAX(0,AHR_band+'Deductions (c4)'!I261-(H14+M36+M62+M66))","v":125140},null,null,"Higher rate band available",{"$f":"A40","v":"c6.30"},{"$f":"MAX(0,AHR_band+'Deductions (c4)'!I261-(H14+M14+R62+R66))","v":125140},null,null,null,null,{"$f":"\"(\"&G14&\" + \"&L14&\" + \"&Q14&\" + \"&V17&\" + \"&V66&\" + \"&V77&\"))\"","v":"(c6.1 + c6.11 + c6.23 + c6.36 + c6.40 + c6.41b))"},null,null,"Higher rate band available",{"$f":"A72","v":"c6.54"},{"$f":"MAX(0,AHR_band+'Deductions (c4)'!I261-(H14+M14+R14+W14+AB36+AB62+AB66))","v":125140}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&L70&\" and \"&L87","v":"lower of c6.19 and c6.20"},null,null,null,null,{"$f":"\"lower of \"&Q70&\" and \"&Q87","v":"lower of c6.29 and c6.30"},null,null,"Higher rate band available",{"$f":"A55","v":"c6.42"},{"$f":"MAX(0,MIN(H87,(('Status (c3a)'!I33+'Status (c3a)'!Q33+'Status (c3a)'!Y33+'Taxable (c5)'!V8)-(H14+M14+R14+W17+W66+W77))))","v":87440},null,null,null,null,{"$f":"\"lower of \"&AA70&\" and \"&AA87","v":"lower of c6.53 and c6.54"}]
[null,null,null,null,null,null,null,null,null,null,"Income in higher rate band before Personal Savings Allowance",{"$f":"A29","v":"c6.20a"},{"$f":"MIN(M70,M87)","v":0},null,null,"Income in higher rate band before Dividend Allowance",{"$f":"A41","v":"c6.31"},{"$f":"MIN(R70,R87)","v":0},null,null,null,null,null,null,null,"Income in higher rate band before Personal Savings Allowance",{"$f":"A73","v":"c6.54a"},{"$f":"MIN(AB70,AB87)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&L47&\" minus \"&L59&\") and \"&L87","v":"lower of (c6.17 minus c6.17b) and c6.20"},null,null,null,null,{"$f":"\"lower of (\"&Q47&\" minus \"&Q59&\") and \"&Q87","v":"lower of (c6.25 minus c6.26) and c6.30"},null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&AA47&\" minus \"&AA59&\") and \"&AA87","v":"lower of (c6.51 minus c6.51b) and c6.54"}]
[null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance set against Savings income in higher rate",{"$f":"A30","v":"c6.20b"},{"$f":"MIN(MAX(0,M47-M59),M87)","v":0},null,null,"Dividend Allowance set against Dividend income in higher rate",{"$f":"A42","v":"c6.32"},{"$f":"MIN(MAX(0,R47-R59),R87)","v":0},null,null,null,null,null,null,null,"Personal Savings Allowance set against Savings income in higher rate",{"$f":"A74","v":"c6.54b"},{"$f":"MIN(MAX(0,AB47-AB59),AB87)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A53","v":"copy to c8.24s"}]
[]
[null,null,null,null,null,null,null,{"$f":"\"lower of (\"&G70&\" minus \"&G77&\") and \"&G87","v":"lower of (c6.7 minus c6.7b) and c6.8"},null,null,null,null,{"$f":"L89&\" minus \"&L91","v":"c6.20a minus c6.20b"},null,null,null,null,{"$f":"Q89&\" minus \"&Q91","v":"c6.31 minus c6.32"},null,null,null,null,{"$f":"\"lower of \"&V88&\" and (\"&V70&\" minus \"&V77&\")\"","v":"lower of c6.42 and (c6.41 minus c6.41b)"},null,null,null,null,{"$f":"AA89&\" minus \"&AA91","v":"c6.54a minus c6.54b"}]
[null,null,null,null,null,"Income in higher rate band",{"$f":"A12","v":"c6.9"},{"$f":"MIN(MAX(0,H70-H77),H87)","v":0},null,null,"Income in higher rate band",{"$f":"A31","v":"c6.21"},{"$f":"MAX(0,M89-M91)","v":0},null,null,"Income in higher rate band",{"$f":"A43","v":"c6.33"},{"$f":"MAX(0,R89-R91)","v":0},null,null,"Income in higher rate band",{"$f":"A56","v":"c6.43"},{"$f":"MIN(MAX(0,W70-W77),W88)","v":0},null,null,"Income in higher rate band",{"$f":"A75","v":"c6.55"},{"$f":"MAX(0,AB89-AB91)","v":0}]
[null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A7","v":"copy to c8.3"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A20","v":"copy to c8.13"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A29&\" and \"&'Notional (c21c23)'!A74","v":"copy to c8.21 and c23.5"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A40","v":"copy to c8.24h"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A55","v":"copy to c8.24u"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&'Status (c3a)'!AA33&\" and\"","v":"lower of c3a.3.1 and"}]
[null,null,null,null,null,null,null,{"$f":"G14&\" minus (\"&G17&\" + \"&G66&\" + \"&G77&\" + \"&G95&\")\"","v":"c6.1 minus (c6.2 + c6.6 + c6.7b + c6.9)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"((\"&'Status (c3a)'!H33&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\" + \"&'Status (c3a)'!AA33&\" + \"&'Taxable (c5)'!U8&\") minus\"","v":"((c3a.1a + c3a.2a + c3a.3 + c3a.3.1 + c5.2) minus"}]
[null,null,null,null,null,"Income above higher rate band",{"$f":"A13","v":"c6.9.1"},{"$f":"MAX(0,H14-(H17+H66+H77+H95))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&G14&\" + \"&L14&\" + \"&Q14&\" + \"&V17&\" + \"&V66&\" + \"&V77&\" + \"&V95&\"))\"","v":"(c6.1 + c6.11 + c6.23 + c6.36 + c6.40 + c6.41b + c6.43))"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scottish advanced rate band available",{"$f":"A57","v":"c6.43.1"},{"$f":"MAX(0,MIN('Status (c3a)'!AB33,(('Status (c3a)'!I33+'Status (c3a)'!Q33+'Status (c3a)'!Y33+'Status (c3a)'!AB33+'Taxable (c5)'!V8)-(H14+M14+R14+W17+W66+W77+W95))))","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"\"lower of \"&'Status (c3a)'!AA33&\" and \"&G100","v":"lower of c3a.3.1 and c6.9.1"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&V101&\" and (\"&V70&\" minus (\"&V77&\" + \"&V95&\"))\"","v":"lower of c6.43.1 and (c6.41 minus (c6.41b + c6.43))"}]
[null,null,null,null,null,"Income in Advance rate Scottish",{"$f":"A14","v":"c6.9.2"},{"$f":"MIN('Status (c3a)'!AB33,'tax it (c6)'!H100)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Income in Scottish advanced rate band",{"$f":"A58","v":"c6.43.2"},{"$f":"MAX(0,MIN(W101,(W70-(W77+W95))))","v":0}]
[null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A9","v":"copy to c8.4a"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A42","v":"copy to c8.24ia"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L14&\" minus\"","v":"c6.11 minus"}]
[null,null,null,null,null,null,null,{"$f":"G14&\" minus (\"&'Status (c3a)'!AD33&\" + \"&'Deductions (c4)'!H261&\")\"","v":"c6.1 minus (c3a.3a + c4.59)"},null,null,null,null,{"$f":"\"(\"&L36&\" + \"&L47&\" + \"&L66&\" + \"&L95&\")\"","v":"(c6.14 + c6.17 + c6.18 + c6.21)"},null,null,null,null,{"$f":"Q14&\" minus (\"&Q47&\" + \"&Q66&\" + \"&Q95&\")\"","v":"c6.23 minus (c6.25 + c6.28 + c6.33)"},null,null,null,null,{"$f":"V14&\" minus (\"&V17&\" + \"&V66&\" + \"&V77&\" + \"&V95&\" + \"&V104&\")\"","v":"c6.35 minus (c6.36 + c6.40 + c6.41b + c6.43 + c6.43.2)"},null,null,null,null,{"$f":"AA14&\" minus (\"&AA36&\" + \"&AA47&\" + \"&AA66&\" + \"&AA95&\")\"","v":"c6.45 minus (c6.48 + c6.51 + c6.52 + c6.55)"}]
[null,null,null,null,null,"Income in additional rate band",{"$f":"A15","v":"c6.10"},{"$f":"MAX(0,H14-('Status (c3a)'!AE33+'Deductions (c4)'!I261))","v":0},null,null,"Income in additional rate band",{"$f":"A32","v":"c6.22"},{"$f":"MAX(0,M14-(M36+M47+M66+M95))","v":0},null,null,"Income in additional rate band",{"$f":"A44","v":"c6.34"},{"$f":"MAX(0,R14-(R47+R66+R95))","v":0},null,null,"Income in additional rate band",{"$f":"A59","v":"c6.44"},{"$f":"MAX(0,W14-(W17+W66+W77+W95+W104))","v":0},null,null,"Income in additional rate band",{"$f":"A76","v":"c6.56"},{"$f":"MAX(0,AB14-(AB36+AB47+AB66+AB95))","v":0}]
[null,null,null,null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A11","v":"copy to c8.5"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A22","v":"copy to c8.15"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A31&\" and \"&'Notional (c21c23)'!A70","v":"copy to c8.23 and c23.1"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A44","v":"copy to c8.24j"},null,null,null,null,{"$f":"\"copy to \"&'tax it (c8)'!A57","v":"copy to c8.24w"}]
[]
[null,"Not used in requirements",null,null,null,null,null,{"$f":"G17&\" + \"&G66&\" + \"&G77&\" + \"&G95&\" + \"&G104&\" + \"&G108","v":"c6.2 + c6.6 + c6.7b + c6.9 + c6.9.2 + c6.10"},null,null,null,null,{"$f":"L36&\" + \"&L47&\" + \"&L66&\" + \"&L95&\" + \"&L108","v":"c6.14 + c6.17 + c6.18 + c6.21 + c6.22"},null,null,null,null,{"$f":"Q47&\" + \"&Q66&\" + \"&Q95&\" + \"&Q108","v":"c6.25 + c6.28 + c6.33 + c6.34"},null,null,null,null,{"$f":"V17&\" + \"&V66&\" + \"&V77&\" + \"&V95&\" + \"&V104&\" + \"&V108","v":"c6.36 + c6.40 + c6.41b + c6.43 + c6.43.2 + c6.44"},null,null,null,null,{"$f":"AA36&\" + \"&AA47&\" + \"&AA66&\" + \"&AA95&\" + \"&AA108","v":"c6.48 + c6.51 + c6.52 + c6.55 + c6.56"}]
[null,null,null,"Total",null,null,null,{"$f":"H17+H66+H77+H95+H104+H108","v":0},null,null,null,null,{"$f":"M36+M47+M66+M95+M108","v":0},null,null,null,null,{"$f":"R47+R66+R95+R108","v":0},null,null,null,null,{"$f":"(W17+W66+W77+W95+W104+W108)","v":0},null,null,null,null,{"$f":"AB36+AB47+AB66+AB95+AB108","v":0}]

{"sheet":"CDR (c7)","index":63,"n_rows":95,"n_cols":12,"rows_kept":95,"cut":false,"hidden":true,"merged":[]}
["c7.1","Allocate Deficiency Relief to dividends in the higher rate band"]
["c7.2",null,null,null,null,null,"If any box in this stage is negative substitute zero"]
["c7.3"]
["c7.4",null,null,null,null,{"$f":"\"from \"&AOI&AOI!G22","v":"from AOI11"}]
["c7.5","Deficiency Relief",null,null,{"$f":"A1","v":"c7.1"},{"$f":"TRUNC(AOI!H23+0.99,0)","v":0},"£up"]
["c7.6"]
["c7.7","Allocate Deficiency Relief to dividends in the upper rate band"]
["c7.8",null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 3\"","v":"if c3a.1 = 3"}]
["c7.9",null,null,null,null,{"$f":"E17&\" = \"&'tax it (c6)'!Q95","v":"c7.2 = c6.33"}]
["c7.10",null,null,null,null,"else"]
["c7.11",null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2\"","v":"if c3a.1 = 2"}]
["c7.12",null,null,null,null,{"$f":"E17&\" = \"&'tax it (c6)'!Q95","v":"c7.2 = c6.33"},null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 3\"","v":"if c3a.1 = 3"}]
["c7.13",null,null,null,null,"else",null,null,null,null,{"$f":"J21&\" = \"&E21&\" × (DivHR_rate (\"&DivHR_rate*100&\"%) minus DivBR_rate (\"&DivBR_rate*100&\"%)) (\"&(DivHR_rate-DivBR_rate)*100&\"%)\"","v":"c7.4 = c7.3 × (DivHR_rate (33.75%) minus DivBR_rate (8.75%)) (25%)"}]
["c7.14",null,null,null,null,{"$f":"E17&\" = \"&'tax it (c6)'!Q95","v":"c7.2 = c6.33"},null,null,null,null,"else"]
["c7.15",null,null,null,null,"end if",null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2\"","v":"if c3a.1 = 2"}]
["c7.15.1",null,null,null,null,"end if",null,null,null,null,{"$f":"J21&\" = \"&E21&\" × (DivHR_rate (\"&DivHR_rate*100&\"%) minus DivBR_rate (\"&DivBR_rate*100&\"%)) (\"&(DivHR_rate-DivBR_rate)*100&\"%)\"","v":"c7.4 = c7.3 × (DivHR_rate (33.75%) minus DivBR_rate (8.75%)) (25%)"}]
["c7.16",null,null,"Amount in higher rate band",{"$f":"A2","v":"c7.2"},{"$f":"IF('Status (c3a)'!E21=3,'tax it (c6)'!R95,IF('Status (c3a)'!E21=2,'tax it (c6)'!R95,'tax it (c6)'!R95))","v":0},null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J21&\" = \"&E21&\" × (DivHR_rate (\"&DivHR_rate*100&\"%) minus DivBR_rate (\"&DivBR_rate*100&\"%)) (\"&(DivHR_rate-DivBR_rate)*100&\"%)\"","v":"c7.4 = c7.3 × (DivHR_rate (33.75%) minus DivBR_rate (8.75%)) (25%)"}]
[null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,{"$f":"\"lower of \"&E5&\" and \"&E17","v":"lower of c7.1 and c7.2"},null,null,null,null,"end if"]
[null,null,null,"Amount moved to lower rate band",{"$f":"A3","v":"c7.3"},{"$f":"MIN(F5,F17)","v":0},null,null,"Tax Adjustment",{"$f":"A4","v":"c7.4"},{"$f":"IF('Status (c3a)'!E21=3,TRUNC((F21*(DivHR_rate-DivBR_rate))+0.0099,2),IF('Status (c3a)'!E21=2,TRUNC((F21*(DivHR_rate-DivBR_rate))+0.0099,2),TRUNC((F21*(DivHR_rate-DivBR_rate))+0.0099,2)))","v":0},"pup"]
[]
[null,"Allocate Deficiency Relief to savings & non-savings in the higher rate band"]
[]
[null,null,null,null,null,{"$f":"E5&\" minus \"&E21","v":"c7.1 minus c7.3"}]
[null,null,null,"Remaining Deficiency Relief",{"$f":"A5","v":"c7.5"},{"$f":"MAX(F5-F21,0)","v":0}]
[]
[]
[null,{"$f":"\"If the individual is a Scottish or Welsh taxpayer, instead of calculating \"&E41&\" to \"&J44&\" calculate \"&E55&\" to \"&E89","v":"If the individual is a Scottish or Welsh taxpayer, instead of calculating c7.6 to c7.8 calculate c7.9 to c7.15"}]
[null,{"$f":"\"If \"&'Status (c3a)'!D21&\" = 1\"","v":"If c3a.1 = 1"}]
[null,{"$f":"\"calculate \"&E41&\" to \"&J44","v":"calculate c7.6 to c7.8"}]
[null,null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 3\"","v":"if c3a.1 = 3"}]
[null,null,null,null,null,{"$f":"E41&\" = \"&'tax it (c6)'!G95&\" + \"&'tax it (c6)'!V95","v":"c7.6 = c6.9 + c6.43"}]
[null,null,null,null,null,"else"]
[null,null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2\"","v":"if c3a.1 = 2"},null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 3\"","v":"if c3a.1 = 3"}]
[null,null,null,null,null,{"$f":"E41&\" = \"&'tax it (c6)'!G104&\" + \"&'tax it (c6)'!V104","v":"c7.6 = c6.9.2 + c6.43.2"},null,null,null,null,{"$f":"J44&\" = \"&E44&\" × (WHR_rate (\"&WHR_rate*100&\"%) minus WBR_rate (\"&WBR_rate*100&\"%)) (\"&(WHR_rate-WBR_rate)*100&\"%)\"","v":"c7.8 = c7.7 × (WHR_rate (40%) minus WBR_rate (20%)) (20%)"}]
[null,null,null,null,null,"else",null,null,null,null,"else"]
[null,null,null,null,null,{"$f":"E41&\" = \"&'tax it (c6)'!G95&\" + \"&'tax it (c6)'!V95","v":"c7.6 = c6.9 + c6.43"},null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2\"","v":"if c3a.1 = 2"}]
[null,null,null,null,null,"end if",null,null,null,null,{"$f":"J44&\" = \"&E44&\" × (SAR_rate (\"&SAR_rate*100&\"%) minus SBR_rate (\"&SBR_rate*100&\"%)) (\"&(SAR_rate-BR_rate)*100&\"%)\"","v":"c7.8 = c7.7 × (SAR_rate (45%) minus SBR_rate (20%)) (25%)"}]
[null,null,null,null,null,"end if",null,null,null,null,"else"]
[null,null,null,"Income in higher rate band",{"$f":"A6","v":"c7.6"},{"$f":"IF('Status (c3a)'!E21=3,'tax it (c6)'!H95+'tax it (c6)'!W95,IF('Status (c3a)'!E21=2,'tax it (c6)'!H104+'tax it (c6)'!W104,'tax it (c6)'!H95+'tax it (c6)'!W95))","v":0},null,null,null,null,{"$f":"J44&\" = \"&E44&\" × (HR_rate (\"&HR_rate*100&\"%) minus BR_rate (\"&BR_rate*100&\"%)) (\"&(HR_rate-BR_rate)*100&\"%)\"","v":"c7.8 = c7.7 × (HR_rate (40%) minus BR_rate (20%)) (20%)"}]
[null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,{"$f":"\"lower of \"&E26&\" and \"&E41","v":"lower of c7.5 and c7.6"},null,null,null,null,"end if"]
[null,null,null,"Amount moved to lower rate band",{"$f":"A7","v":"c7.7"},{"$f":"MIN(F26,F41)","v":0},null,null,"Tax Adjustment",{"$f":"A8","v":"c7.8"},{"$f":"IF('Status (c3a)'!E21=3,TRUNC((F44*(WHR_rate-WBR_rate))+0.0099,2),IF('Status (c3a)'!E21=2,TRUNC((F44*(SAR_rate-SBR_rate))+0.0099,2),TRUNC((F44*(HR_rate-BR_rate))+0.0099,2)))","v":0},"pup"]
[]
[null,{"$f":"\"set \"&E55&\" to \"&E89&\" to 0 (zero)\"","v":"set c7.9 to c7.15 to 0 (zero)"}]
[null,"else"]
[null,{"$f":"\"set \"&E41&\" to \"&J44&\" to 0 (zero)\"","v":"set c7.6 to c7.8 to 0 (zero)"}]
[null,{"$f":"\"calculate \"&E55&\" to \"&E89","v":"calculate c7.9 to c7.15"}]
[]
[null,"Allocate Deficiency Relief to income that is liable at the higher of the Scottish advanced rate and the higher rate"]
[]
[]
[null,null,null,null,null,{"$f":"E26&\" minus \"&E44","v":"c7.5 minus c7.7"}]
[null,null,null,"Remaining Deficiency Relief",{"$f":"A9","v":"c7.9"},{"$f":"MAX(0,F26-F44)","v":0}]
[]
[null,null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 3\"","v":"if c3a.1 = 3"}]
[null,null,null,null,null,{"$f":"E66&\" = \"&'tax it (c6)'!L95&\" + \"&'tax it (c6)'!AA95","v":"c7.10 = c6.21 + c6.55"}]
[null,null,null,null,null,"else"]
[null,null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2\"","v":"if c3a.1 = 2"}]
[null,null,null,null,null,{"$f":"E66&\" = \"&'tax it (c6)'!G95&\" + \"&'tax it (c6)'!V95","v":"c7.10 = c6.9 + c6.43"},null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 3\"","v":"if c3a.1 = 3"}]
[null,null,null,null,null,"else",null,null,null,null,{"$f":"J70&\" = \"&E70&\" × (SAVHR_rate (\"&SAVHR_rate*100&\"%) minus SAVBR_rate (\"&SAVBR_rate*100&\"%)) (\"&(SAVHR_rate-SAVBR_rate)*100&\"%)\"","v":"c7.12 = c7.11 × (SAVHR_rate (40%) minus SAVBR_rate (20%)) (20%)"}]
[null,null,null,null,null,{"$f":"E66&\" = \"&'tax it (c6)'!L95&\" + \"&'tax it (c6)'!AA95","v":"c7.10 = c6.21 + c6.55"},null,null,null,null,"else"]
[null,null,null,null,null,"end if",null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2\"","v":"if c3a.1 = 2"}]
[null,null,null,null,null,"end if",null,null,null,null,{"$f":"J70&\" = \"&E70&\" × (SHR_rate (\"&SHR_rate*100&\"%) minus SBR_rate (\"&SBR_rate*100&\"%)) (\"&(SHR_rate-BR_rate)*100&\"%)\"","v":"c7.12 = c7.11 × (SHR_rate (42%) minus SBR_rate (20%)) (22%)"}]
[null,null,null,null,{"$f":"A10","v":"c7.10"},{"$f":"IF('Status (c3a)'!E21=3,'tax it (c6)'!M95+'tax it (c6)'!AB95,IF('Status (c3a)'!E21=2,'tax it (c6)'!H95+'tax it (c6)'!W95,'tax it (c6)'!M95+'tax it (c6)'!AB95))","v":0},null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J70&\" = \"&E70&\" × (SAVHR_rate (\"&SAVHR_rate*100&\"%) minus SAVBR_rate (\"&SAVBR_rate*100&\"%)) (\"&(SAVHR_rate-SAVBR_rate)*100&\"%)\"","v":"c7.12 = c7.11 × (SAVHR_rate (40%) minus SAVBR_rate (20%)) (20%)"}]
[null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,{"$f":"\"lower of \"&E55&\" and \"&E66","v":"lower of c7.9 and c7.10"},null,null,null,null,"end if"]
[null,null,null,"Amount moved to lower rate band",{"$f":"A11","v":"c7.11"},{"$f":"MIN(F55,F66)","v":0},null,null,"Tax Adjustment",{"$f":"A12","v":"c7.12"},{"$f":"IF('Status (c3a)'!E21=3,TRUNC((F70*(SAVHR_rate-SAVBR_rate))+0.0099,2),IF('Status (c3a)'!E21=2,TRUNC((F70*(SHR_rate-SBR_rate))+0.0099,2),TRUNC((F70*(SAVHR_rate-SAVBR_rate))+0.0099,2)))","v":0},"pup"]
[]
[]
[null,null,null,null,null,{"$f":"E55&\" minus \"&E70","v":"c7.9 minus c7.11"}]
[null,null,null,"Remaining Deficiency Relief",{"$f":"A13","v":"c7.13"},{"$f":"MAX(0,F55-F70)","v":0}]
[]
[null,null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 3\"","v":"if c3a.1 = 3"}]
[null,null,null,null,null,{"$f":"E85&\" = 0 (zero)\"","v":"c7.14 = 0 (zero)"}]
[null,null,null,null,null,"else"]
[null,null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2\"","v":"if c3a.1 = 2"}]
[null,null,null,null,null,{"$f":"E85&\" = \"&'tax it (c6)'!L95&\" + \"&'tax it (c6)'!AA95","v":"c7.14 = c6.21 + c6.55"},null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 3\"","v":"if c3a.1 = 3"}]
[null,null,null,null,null,"else",null,null,null,null,{"$f":"J89&\" = 0 (zero)\"","v":"c7.15.1 = 0 (zero)"}]
[null,null,null,null,null,{"$f":"E85&\" = 0 (zero)\"","v":"c7.14 = 0 (zero)"},null,null,null,null,"else"]
[null,null,null,null,null,"end if",null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2\"","v":"if c3a.1 = 2"}]
[null,null,null,null,null,"end if",null,null,null,null,{"$f":"J89&\" = \"&E89&\" × (SAVHR_rate (\"&SAVHR_rate*100&\"%) minus SAVBR_rate (\"&SAVBR_rate*100&\"%)) (\"&(SAVHR_rate-SAVBR_rate)*100&\"%)\"","v":"c7.15.1 = c7.15 × (SAVHR_rate (40%) minus SAVBR_rate (20%)) (20%)"}]
[null,null,null,null,{"$f":"A14","v":"c7.14"},{"$f":"IF('Status (c3a)'!E21=3,0,IF('Status (c3a)'!E21=2,'tax it (c6)'!M95+'tax it (c6)'!AB95,0))","v":0},null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J89&\" = 0 (zero)\"","v":"c7.15.1 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,{"$f":"\"lower of \"&E74&\" and \"&E85","v":"lower of c7.13 and c7.14"},null,null,null,null,"end if"]
[null,null,null,"Amount moved to lower rate band",{"$f":"A15","v":"c7.15"},{"$f":"MIN(F74,F85)","v":0},null,null,"Tax Adjustment",{"$f":"A16","v":"c7.15.1"},{"$f":"IF('Status (c3a)'!E21=3,0,IF('Status (c3a)'!E21=2,TRUNC((F89*(SAVHR_rate-SAVBR_rate))+0.0099,2),0))","v":0},"pup"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J21&\" + \"&J44&\" + \"&J70&\" + \"&J89","v":"c7.4 + c7.8 + c7.12 + c7.15.1"}]
[null,null,null,null,null,null,null,null,"Total Tax Adjustment",{"$f":"A17","v":"c7.16"},{"$f":"K21+K44+K70+K89","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to box \"&'Tax adj (c9)'!I8","v":"copy to box c9.2"}]

{"sheet":"tax it (c8)","index":64,"n_rows":193,"n_cols":16,"rows_kept":193,"cut":false,"hidden":true,"merged":[]}
["c8.1","Stage 8: Calculate Income Tax due"]
["c8.1a"]
["c8.1b",null,null,null,"If any box in this stage is negative substitute zero"]
["c8.2"]
["c8.2a","Non-savings income"]
["c8.2b"]
["c8.3",null,null,{"$f":"\"from \"&'tax it (c6)'!G17","v":"from c6.2"},null,null,null,{"$f":"C8&\" × \"&'Status (c3a)'!H45","v":"c8.1 × c3a.3b"}]
["c8.4","Starter rate",{"$f":"A1","v":"c8.1"},{"$f":"'tax it (c6)'!H17","v":0},null,null,{"$f":"A2","v":"c8.1a"},{"$f":"TRUNC(D8*'Status (c3a)'!I45,2)","v":0},"pdown"]
["c8.4a"]
["c8.4b",null,null,{"$f":"\"from \"&'tax it (c6)'!G66","v":"from c6.6"},null,null,null,{"$f":"C11&\" × \"&'Status (c3a)'!L45","v":"c8.1b × c3a.4"}]
["c8.5","Basic rate",{"$f":"A3","v":"c8.1b"},{"$f":"'tax it (c6)'!H66","v":0},null,null,{"$f":"A4","v":"c8.2"},{"$f":"TRUNC(D11*'Status (c3a)'!M45,2)","v":0},"pdown"]
["c8.6"]
["c8.6a",null,null,{"$f":"\"from \"&'tax it (c6)'!G77","v":"from c6.7b"},null,null,null,{"$f":"C14&\" × \"&'Status (c3a)'!P45","v":"c8.2a × c3a.4a"}]
["c8.7","Intermediate rate",{"$f":"A5","v":"c8.2a"},{"$f":"'tax it (c6)'!H77","v":0},null,null,{"$f":"A6","v":"c8.2b"},{"$f":"TRUNC(D14*'Status (c3a)'!Q45,2)","v":0},"pdown"]
["c8.8"]
["c8.9",null,null,{"$f":"\"from \"&'tax it (c6)'!G95","v":"from c6.9"},null,null,null,{"$f":"C17&\" × \"&'Status (c3a)'!X45","v":"c8.3 × c3a.5"}]
["c8.10","Higher rate",{"$f":"A7","v":"c8.3"},{"$f":"'tax it (c6)'!H95","v":0},null,null,{"$f":"A8","v":"c8.4"},{"$f":"TRUNC(D17*'Status (c3a)'!Y45,2)","v":0},"pdown"]
["c8.11"]
["c8.12",null,null,{"$f":"\"from \"&'tax it (c6)'!G104","v":"from c6.9.2"},null,null,null,{"$f":"C20&\" × \"&'Status (c3a)'!AA45","v":"c8.4a × c3a.5a"}]
["c8.13","Advanced rate",{"$f":"A9","v":"c8.4a"},{"$f":"'tax it (c6)'!H104","v":0},null,null,{"$f":"A10","v":"c8.4b"},{"$f":"TRUNC(D20*'Status (c3a)'!AB45,2)","v":0},"pdown"]
["c8.14"]
["c8.15",null,null,{"$f":"\"from \"&'tax it (c6)'!G108","v":"from c6.10"},null,null,null,{"$f":"C23&\" × \"&'Status (c3a)'!AD45","v":"c8.5 × c3a.6"}]
["c8.16","Additional/Top rate",{"$f":"A11","v":"c8.5"},{"$f":"'tax it (c6)'!H108","v":0},null,null,{"$f":"A12","v":"c8.6"},{"$f":"TRUNC(D23*'Status (c3a)'!AE45,2)","v":0},"pdown"]
["c8.16a"]
["c8.17",null,null,null,null,null,null,{"$f":"G8&\" + \"&G11&\" + \"&G14&\" + \"&G17&\" + \"&G20&\" + \"&G23","v":"c8.1a + c8.2 + c8.2b + c8.4 + c8.4b + c8.6"}]
["c8.18",null,null,null,null,null,{"$f":"A13","v":"c8.6a"},{"$f":"H8+H11+H14+H17+H20+H23","v":0}]
["c8.19"]
["c8.20"]
["c8.21","Savings income"]
["c8.22"]
["c8.23",null,null,{"$f":"\"from \"&'tax it (c6)'!L36","v":"from c6.14"},null,null,null,{"$f":"C32&\" × SR_rate (\"&SR_rate*100&\"%)\"","v":"c8.7 × SR_rate (0%)"}]
["c8.24","Starting rate",{"$f":"A14","v":"c8.7"},{"$f":"'tax it (c6)'!M36","v":0},null,null,{"$f":"A15","v":"c8.8"},{"$f":"TRUNC(D32*SR_rate,2)","v":0},"pdown"]
["c8.24a"]
["c8.24b",null,null,{"$f":"\"from \"&'tax it (c6)'!L47","v":"from c6.17"},null,null,null,{"$f":"C35&\" × SNil_rate (\"&SNil_rate*100&\"%)\"","v":"c8.9 × SNil_rate (0%)"}]
["c8.24c","Nil rate",{"$f":"A16","v":"c8.9"},{"$f":"'tax it (c6)'!M47","v":0},null,null,{"$f":"A17","v":"c8.10"},{"$f":"D35*SNil_rate","v":0},"pdown"]
["c8.24d"]
["c8.24e",null,null,{"$f":"\"from \"&'tax it (c6)'!L66","v":"from c6.18"},null,null,null,{"$f":"C38&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"c8.11 × BR_rate (20%)"}]
["c8.24f","Basic rate",{"$f":"A18","v":"c8.11"},{"$f":"'tax it (c6)'!M66","v":0},null,null,{"$f":"A19","v":"c8.12"},{"$f":"TRUNC(D38*BR_rate,2)","v":0},"pdown"]
["c8.24g"]
["c8.24h",null,null,{"$f":"\"from \"&'tax it (c6)'!L95","v":"from c6.21"},null,null,null,{"$f":"C41&\" × HR_rate (\"&HR_rate*100&\"%)\"","v":"c8.13 × HR_rate (40%)"}]
["c8.24i","Higher rate",{"$f":"A20","v":"c8.13"},{"$f":"'tax it (c6)'!M95","v":0},null,null,{"$f":"A21","v":"c8.14"},{"$f":"TRUNC(D41*HR_rate,2)","v":0},"pdown"]
["c8.24ia"]
["c8.24ib",null,null,{"$f":"\"from \"&'tax it (c6)'!L108","v":"from c6.22"},null,null,null,{"$f":"C44&\" × AHR_rate (\"&AHR_rate*100&\"%)\"","v":"c8.15 × AHR_rate (45%)"}]
["c8.24j","Additional rate",{"$f":"A22","v":"c8.15"},{"$f":"'tax it (c6)'!M108","v":0},null,null,{"$f":"A23","v":"c8.16"},{"$f":"TRUNC(D44*AHR_rate,2)","v":0},"pdown"]
["c8.24k"]
["c8.24l",null,null,null,null,null,null,{"$f":"G32&\" + \"&G35&\" + \"&G38&\" + \"&G41&\" + \"&G44","v":"c8.8 + c8.10 + c8.12 + c8.14 + c8.16"}]
["c8.24m",null,null,null,null,null,{"$f":"A24","v":"c8.16a"},{"$f":"H32+H35+H38+H41+H44","v":0}]
["c8.24n"]
["c8.24o"]
["c8.24p","Dividend income"]
["c8.24q"]
["c8.24r",null,null,{"$f":"\"from \"&'tax it (c6)'!Q47","v":"from c6.25"},null,null,null,{"$f":"C53&\" × DivNil_rate (\"&DivNil_rate*100&\"%)\"","v":"c8.17 × DivNil_rate (0%)"}]
["c8.24s","Nil rate",{"$f":"A25","v":"c8.17"},{"$f":"'tax it (c6)'!R47","v":0},null,null,{"$f":"A26","v":"c8.18"},{"$f":"D53*DivNil_rate","v":0},"pdown"]
["c8.24t"]
["c8.24u",null,null,{"$f":"\"from \"&'tax it (c6)'!Q66","v":"from c6.28"},null,null,null,{"$f":"C56&\" × DivBR_rate (\"&DivBR_rate*100&\"%)\"","v":"c8.19 × DivBR_rate (8.75%)"}]
["c8.24v","Basic rate",{"$f":" A27","v":"c8.19"},{"$f":"'tax it (c6)'!R66","v":0},null,null,{"$f":"A28","v":"c8.20"},{"$f":"TRUNC(D56*DivBR_rate,2)","v":0},"pdown"]
["c8.24w"]
["c8.24x",null,null,{"$f":"\"from \"&'tax it (c6)'!Q95","v":"from c6.33"},null,null,null,{"$f":"C59&\" × DivHR_rate (\"&DivHR_rate*100&\"%)\"","v":"c8.21 × DivHR_rate (33.75%)"}]
["c8.25","Higher rate",{"$f":"A29","v":"c8.21"},{"$f":"'tax it (c6)'!R95","v":0},null,null,{"$f":"A30","v":"c8.22"},{"$f":"TRUNC(D59*DivHR_rate,2)","v":0},"pdown"]
["c8.25a"]
["c8.25b",null,null,{"$f":"\"from \"&'tax it (c6)'!Q108","v":"from c6.34"},null,null,null,{"$f":"C62&\" × DivAR_rate (\"&DivAR_rate*100&\"%)\"","v":"c8.23 × DivAR_rate (39.35%)"}]
["c8.25c","Additional rate",{"$f":"A31","v":"c8.23"},{"$f":"'tax it (c6)'!R108","v":0},null,null,{"$f":"A32","v":"c8.24"},{"$f":"TRUNC(D62*DivAR_rate,2)","v":0},"pdown"]
["c8.26"]
["c8.27",null,null,null,null,null,null,{"$f":"G53&\" + \"&G56&\" + \"&G59&\" + \"&G62","v":"c8.18 + c8.20 + c8.22 + c8.24"}]
["c8.28",null,null,null,null,null,{"$f":"A33","v":"c8.24a"},{"$f":"H53+H56+H59+H62","v":0}]
[]
[]
[null,"Redundancy, other lump sums and compensation payments"]
[]
[null,null,null,{"$f":"\"from \"&'tax it (c6)'!V17","v":"from c6.36"},null,null,null,{"$f":"C71&\" × \"&'Status (c3a)'!H45","v":"c8.24b × c3a.3b"}]
[null,"Starter rate",{"$f":"A34","v":"c8.24b"},{"$f":"'tax it (c6)'!W17","v":0},null,null,{"$f":"A35","v":"c8.24c"},{"$f":"TRUNC(D71*'Status (c3a)'!I45,2)","v":0},"pdown"]
[]
[null,null,null,{"$f":"\"from \"&'tax it (c6)'!V66","v":"from c6.40"},null,null,null,{"$f":"C74&\" × \"&'Status (c3a)'!L45","v":"c8.24d × c3a.4"}]
[null,"Basic rate",{"$f":"A36","v":"c8.24d"},{"$f":"'tax it (c6)'!W66","v":0},null,null,{"$f":"A37","v":"c8.24e"},{"$f":"TRUNC(D74*'Status (c3a)'!M45,2)","v":0},"pdown"]
[]
[null,null,null,{"$f":"\"from \"&'tax it (c6)'!V77","v":"from c6.41b"},null,null,null,{"$f":"C77&\" × \"&'Status (c3a)'!P45","v":"c8.24f × c3a.4a"}]
[null,"Intermediate rate",{"$f":"A38","v":"c8.24f"},{"$f":"'tax it (c6)'!W77","v":0},null,null,{"$f":"A39","v":"c8.24g"},{"$f":"TRUNC(D77*'Status (c3a)'!Q45,2)","v":0},"pdown"]
[]
[null,null,null,{"$f":"\"from \"&'tax it (c6)'!V95","v":"from c6.43"},null,null,null,{"$f":"C80&\" × \"&'Status (c3a)'!X45","v":"c8.24h × c3a.5"}]
[null,"Higher rate",{"$f":"A40","v":"c8.24h"},{"$f":"'tax it (c6)'!W95","v":0},null,null,{"$f":"A41","v":"c8.24i"},{"$f":"TRUNC(D80*'Status (c3a)'!Y45,2)","v":0},"pdown"]
[]
[null,null,null,{"$f":"\"from \"&'tax it (c6)'!V104","v":"from c6.43.2"},null,null,null,{"$f":"C83&\" × \"&'Status (c3a)'!AA45","v":"c8.24ia × c3a.5a"}]
[null,"Advanced rate",{"$f":"A42","v":"c8.24ia"},{"$f":"'tax it (c6)'!W104","v":0},null,null,{"$f":"A43","v":"c8.24ib"},{"$f":"TRUNC(D83*'Status (c3a)'!AB45,2)","v":0},"pdown"]
[]
[null,null,null,{"$f":"\"from \"&'tax it (c6)'!V108","v":"from c6.44"},null,null,null,{"$f":"C86&\" × \"&'Status (c3a)'!AD45","v":"c8.24j × c3a.6"}]
[null,"Additional/Top rate",{"$f":"A44","v":"c8.24j"},{"$f":"'tax it (c6)'!W108","v":0},null,null,{"$f":"A45","v":"c8.24k"},{"$f":"TRUNC(D86*'Status (c3a)'!AE45,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,{"$f":"G71&\" + \"&G74&\" + \"&G77&\" + \"&G80&\" + \"&G83&\" + \"&G86","v":"c8.24c + c8.24e + c8.24g + c8.24i + c8.24ib + c8.24k"}]
[null,null,null,null,null,null,{"$f":"A46","v":"c8.24l"},{"$f":"H71+H74+H77+H80+H83+H86","v":0}]
[]
[]
[null,"Gains on life insurance policies etc. with tax treated as paid"]
[]
[null,null,null,{"$f":"\"from \"&'tax it (c6)'!AA36","v":"from c6.48"},null,null,null,{"$f":"C95&\" × SR_rate (\"&SR_rate*100&\"%)\"","v":"c8.24m × SR_rate (0%)"}]
[null,"Starting rate",{"$f":"A47","v":"c8.24m"},{"$f":"'tax it (c6)'!AB36","v":0},null,null,{"$f":"A48","v":"c8.24n"},{"$f":"TRUNC(D95*SR_rate,2)","v":0},"pdown"]
[]
[null,null,null,{"$f":"\"from \"&'tax it (c6)'!AA62","v":"from c6.51c"},null,null,null,{"$f":"C98&\" × SNil_rate (\"&SNil_rate*100&\"%)\"","v":"c8.24o × SNil_rate (0%)"}]
[null,"Nil rate BR",{"$f":"A49","v":"c8.24o"},{"$f":"'tax it (c6)'!AB62","v":0},null,null,{"$f":"A50","v":"c8.24p"},{"$f":"D98*SNil_rate","v":0},"pdown"]
[]
[null,null,null,{"$f":"\"from \"&'tax it (c6)'!AA66","v":"from c6.52"},null,null,null,{"$f":"C101&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"c8.24q × BR_rate (20%)"}]
[null,"Basic rate",{"$f":"A51","v":"c8.24q"},{"$f":"'tax it (c6)'!AB66","v":0},null,null,{"$f":"A52","v":"c8.24r"},{"$f":"TRUNC(D101*BR_rate,2)","v":0},"pdown"]
[]
[null,null,null,{"$f":"\"from \"&'tax it (c6)'!AA91","v":"from c6.54b"},null,null,null,{"$f":"C104&\" × SNil_rate (\"&SNil_rate*100&\"%)\"","v":"c8.24s × SNil_rate (0%)"}]
[null,"Nil rate HR",{"$f":"A53","v":"c8.24s"},{"$f":"'tax it (c6)'!AB91","v":0},null,null,{"$f":"A54","v":"c8.24t"},{"$f":"D104*SNil_rate","v":0},"pdown"]
[]
[null,null,null,{"$f":"\"from \"&'tax it (c6)'!AA95","v":"from c6.55"},null,null,null,{"$f":"C107&\" × HR_rate (\"&HR_rate*100&\"%)\"","v":"c8.24u × HR_rate (40%)"}]
[null,"Higher rate",{"$f":"A55","v":"c8.24u"},{"$f":"'tax it (c6)'!AB95","v":0},null,null,{"$f":"A56","v":"c8.24v"},{"$f":"TRUNC(D107*HR_rate,2)","v":0},"pdown"]
[]
[null,null,null,{"$f":"\"from \"&'tax it (c6)'!AA108","v":"from c6.56"},null,null,null,{"$f":"C110&\" × AHR_rate (\"&AHR_rate*100&\"%)\"","v":"c8.24w × AHR_rate (45%)"}]
[null,"Additional rate",{"$f":"A57","v":"c8.24w"},{"$f":"'tax it (c6)'!AB108","v":0},null,null,{"$f":"A58","v":"c8.24x"},{"$f":"TRUNC(D110*AHR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,{"$f":"G95&\" + \"&G98&\" + \"&G101&\" + \"&G104&\" + \"&G107&\" + \"&G110","v":"c8.24n + c8.24p + c8.24r + c8.24t + c8.24v + c8.24x"}]
[null,null,null,null,null,null,{"$f":"A59","v":"c8.25"},{"$f":"H95+H98+H101+H104+H107+H110","v":0}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,{"$f":"\"if \"&'Deductions (c4)'!H236&\" greater than 0 (zero)\"","v":"if c4.54.1 greater than 0 (zero)"}]
[null,null,null,null,null,null,{"$f":"\"set \"&'Deductions (c4)'!H247&\" to \"&'Deductions (c4)'!H240","v":"set c4.55 to c4.54.2"}]
[null,null,null,null,null,null,{"$f":"\"set \"&'Deductions (c4)'!D287&\" to \"&'NS income (c1)'!I162&\" + \"&'Deductions (c4)'!H236","v":"set c4.63a to c1.57 + c4.54.1"}]
[null,null,null,null,null,null,{"$f":"\"set \"&'non-res (c91)'!C15&\" to \"&'NS income (c1)'!I162&\" + \"&'Deductions (c4)'!H236","v":"set c91.1 to c1.57 + c4.54.1"}]
[null,null,null,null,null,null,{"$f":"\"set \"&'Deductions (c4)'!D371&\" to If calculation type = non-resident\"","v":"set c4.73 to If calculation type = non-resident"}]
[null,null,null,null,null,null,{"$f":"'Deductions (c4)'!D371&\" = \"&'non-res (c91)'!M119","v":"c4.73 = c91.28"}]
[null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,{"$f":"'Deductions (c4)'!D371&\" = \"&'Divs (c3)'!G83&\" + \"&'Deductions (c4)'!H236","v":"c4.73 = c3.21 + c4.54.1"}]
[null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,{"$f":"\"calculate boxes \"&'allowances (c14c15)'!K5&\" to \"&'allowances (c14c15)'!K26","v":"calculate boxes c14.1 to c14.6"}]
[null,null,null,null,null,null,{"$f":"\"calculate boxes \"&'Deductions (c4)'!H247&\" to \"&'tax it (c8)'!G113&\", but ignore stage 7\"","v":"calculate boxes c4.55 to c8.25, but ignore stage 7"},null,null,null,null,null,null,null,"if transiftion profit"]
[null,null,null,null,null,null,{"$f":"G142&\" =\"&G26&\" + \"&G47&\" + \"&G65&\" + \"&G89&\" + \"&G113","v":"c8.25a =c8.6a + c8.16a + c8.24a + c8.24l + c8.25"},null,null,null,null,null,null,"need_TP_alt_c8_26",{"$f":"'Deductions (c4)'!E195+'Deductions (c4)'!E198>0","v":false}]
[null,null,null,null,null,null,{"$f":"\"set \"&'Deductions (c4)'!H247&\" to \"&'Deductions (c4)'!H240&\" minus \"&'Deductions (c4)'!H243","v":"set c4.55 to c4.54.2 minus c4.54.3"}]
[null,null,null,null,null,null,{"$f":"\"set \"&'Deductions (c4)'!D287&\" to from \"&'NS income (c1)'!I162","v":"set c4.63a to from c1.57"}]
[null,null,null,null,null,null,{"$f":"\"set \"&'non-res (c91)'!C15&\" to from \"&'NS income (c1)'!I162","v":"set c91.1 to from c1.57"}]
[null,null,null,null,null,null,{"$f":"\"set \"&'Deductions (c4)'!D371&\" to If calculation type = non-resident\"","v":"set c4.73 to If calculation type = non-resident"}]
[null,null,null,null,null,null,{"$f":"'Deductions (c4)'!D371&\" = \"&'non-res (c91)'!M119","v":"c4.73 = c91.28"}]
[null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,{"$f":"'Deductions (c4)'!D371&\" = \"&'Divs (c3)'!G83","v":"c4.73 = c3.21"}]
[null,null,null,null,null,null,"end if",null,null,null,null,null,null,"calc_TP_alt_c8_26",false,"flag to temporarily switch to calculating value that is an alternative to c8.26"]
[null,null,null,null,null,null,{"$f":"\"calculate boxes \"&'Deductions (c4)'!H247&\" to \"&'tax it (c8)'!G113","v":"calculate boxes c4.55 to c8.25"},null,null,null,null,null,null,"TP_alt_c8_26",null,"value that was thereby calculated then stashed here for future use"]
[null,null,null,null,null,null,{"$f":"\"else \"&G142&\" = 0 (zero)\"","v":"else c8.25a = 0 (zero)"},null,null,null,null,null,null,"use_TP_alt_c8_26",false,"flag to use preceding value in c8.25a (instead of c8.26)"]
[null,null,null,null,null,null,"end if"]
[null,"Income tax due calculated including transition profit",null,null,null,null,{"$f":"A60","v":"c8.25a"},{"$f":"IF(use_TP_alt_c8_26, TP_alt_c8_26,0)","v":0}]
[]
[]
[null,null,null,null,null,null,null,{"$f":"G26&\" + \"&G47&\" + \"&G65&\" + \"&G89&\" + \"&G113","v":"c8.6a + c8.16a + c8.24a + c8.24l + c8.25"}]
[null,"Income tax due calculated excluding transition profit",null,null,null,null,{"$f":"A61","v":"c8.25b"},{"$f":"H26+H47+H65+H89+H113","v":0},null,null,null,null,"T_Profit_from_c4","c8.25b",{"$f":"H26+H47+H65+H89+H113","v":0}]
[]
[]
[null,null,null,null,null,null,null,{"$f":"G142&\" minus \"&G146","v":"c8.25a minus c8.25b"}]
[null,"Tax due on transition profit",null,null,null,null,{"$f":"A62","v":"c8.25c"},{"$f":"MAX(H142-H146,0)","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"G26&\" + \"&G47&\" + \"&G65&\" + \"&G89&\" + \"&G113&\" + \"&G150","v":"c8.6a + c8.16a + c8.24a + c8.24l + c8.25 + c8.25c"}]
[null,"Income Tax Due",null,null,null,null,{"$f":"A63","v":"c8.26"},{"$f":"H26+H47+H65+H89+H113+H150","v":0}]
[null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Tax adj (c9)'!L5","v":"copy to c9.1"}]
[]
[null,null,null,null,null,null,null,{"$f":"\"If \"&'Status (c3a)'!L45&\" <  BR_rate (\"&BR_rate * 100&\"%)\"","v":"If c3a.4 <  BR_rate (20%)"}]
[null,null,null,null,null,null,null,{"$f":"\"set \"&'Deductions (c4)'!H261&\" to \"&'Deductions (c4)'!H257","v":"set c4.59 to c4.58"},null,null,null,null,null,"if divergence"]
[null,null,null,null,null,null,null,{"$f":"\"set \"&'Deductions (c4)'!H273&\" to \"&'Deductions (c4)'!H253&\" + \"&'Deductions (c4)'!H257&\" minus \"&'Deductions (c4)'!H270","v":"set c4.62 to c4.57 + c4.58 minus c4.61"},null,null,null,null,"need_GA_alt_c8_26",{"$f":"'Status (c3a)'!M45<BR_rate","v":false}]
[null,null,null,null,null,null,null,{"$f":"\"calculate boxes \"&'Deductions (c4)'!H261&\" to \"&G150&\", but ignore stage 7\"","v":"calculate boxes c4.59 to c8.25c, but ignore stage 7"}]
[null,null,null,null,null,null,null,{"$f":"G167&\" = \"&G26&\" + \"&G47&\" + \"&G65&\" + \"&G89&\" + \"&G113&\" + \"&G150","v":"c8.27 = c8.6a + c8.16a + c8.24a + c8.24l + c8.25 + c8.25c"}]
[null,null,null,null,null,null,null,{"$f":"\"set \"&'Deductions (c4)'!H261&\" to \"&'Deductions (c4)'!H253&\" + \"&'Deductions (c4)'!H257","v":"set c4.59 to c4.57 + c4.58"},null,null,null,null,"calc_GA_alt_c8_26",false,"flag to temporarily switch to calculating value that is an alternative to c8.26"]
[null,null,null,null,null,null,null,{"$f":"\"set \"&'Deductions (c4)'!H273&\" to \"&'Deductions (c4)'!H261&\" minus \"&'Deductions (c4)'!H270","v":"set c4.62 to c4.59 minus c4.61"},null,null,null,null,"GA_alt_c8_26",null,"value that was thereby calculated then stashed here for future use"]
[null,null,null,null,null,null,null,{"$f":"\"calculate boxes \"&'Deductions (c4)'!H261&\" to \"&G150","v":"calculate boxes c4.59 to c8.25c"},null,null,null,null,"use_GA_alt_c8_26",false,"flag to use preceding value in c8.25d (instead of c8.26)"]
[null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,{"$f":"G167&\" = 0 (zero)\"","v":"c8.27 = 0 (zero)"}]
[null,null,null,null,null,null,null,"end if"]
[null,"Income tax due calculated excluding Gift aid from extended basic rate band",null,null,null,null,{"$f":"A64","v":"c8.27"},{"$f":"IF(use_GA_alt_c8_26, GA_alt_c8_26,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"GA_calc","c8.26",{"$f":"H26+H47+H65+H89+H113+H150","v":0}]
[]
[]
[]
[]
[]
[null,"Tax saved by",null,null,null,null,null,{"$f":"G167&\" minus \"&G153","v":"c8.27 minus c8.26"}]
[null,"Gift aid extending the basic rate band",null,null,null,null,{"$f":"A65","v":"c8.28"},{"$f":"MAX(0,H167-H153)","v":0}]
[]
[]
[]
[]
[null,null,null,{"$f":"\"If \"&C17&\" + \"&C41&\" + \"&C59&\" > 0 (zero)\"","v":"If c8.3 + c8.13 + c8.21 > 0 (zero)"}]
[null,null,null,{"$f":"C186&\" = 'Y'\"","v":" = 'Y'"}]
[null,null,null,"else"]
[null,null,null,{"$f":"C186&\" = 'N'\"","v":" = 'N'"}]
[null,null,null,"end if"]
[null,"HR_case",null,{"$f":"IF(D17+D41+D59>0,\"Y\",\"N\")","v":"N"}]
[]
[null,null,null,{"$f":"\"If \"&C23&\" + \"&C44&\" + \"&C62&\" > 0 (zero)\"","v":"If c8.5 + c8.15 + c8.23 > 0 (zero)"}]
[null,null,null,{"$f":"C193&\" = 'Y'\"","v":" = 'Y'"}]
[null,null,null,"else"]
[null,null,null,{"$f":"C193&\" = 'N'\"","v":" = 'N'"}]
[null,null,null,"end if"]
[null,"AHR_case",null,{"$f":"IF(D23+D44+D62>0,\"Y\",\"N\")","v":"N"}]

{"sheet":"Tax adj (c9)","index":65,"n_rows":205,"n_cols":14,"rows_kept":205,"cut":false,"hidden":true,"merged":[]}
["c9.1","Stage 9: Calculate Income Tax due after tax adjustments"]
["c9.2",null,null,null,null,null,"If any box in this stage is negative substitute zero"]
["c9.3"]
["c9.4",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'tax it (c8)'!G153","v":"from c8.26"}]
["c9.5","Income Tax due",null,null,null,null,null,null,null,null,null,{"$f":"A1","v":"c9.1"},{"$f":"'tax it (c8)'!H153","v":0}]
["c9.6"]
["c9.7","Tax reductions - Reliefs",null,null,null,null,null,null,null,{"$f":"\"from \"&'CDR (c7)'!J94","v":"from c7.16"}]
["c9.8","Deficiency Relief",null,null,null,null,null,null,{"$f":"A2","v":"c9.2"},{"$f":"'CDR (c7)'!K94","v":0}]
["c9.9"]
["c9.10",null,null,null,null,null,null,null,null,{"$f":"\"from \"&'TSR (c17)'!L308","v":"from c17.48"}]
["c9.11","Top Slicing Relief",null,null,null,null,null,null,{"$f":"A3","v":"c9.3"},{"$f":"'TSR (c17)'!M308","v":0}]
["c9.12"]
["c9.13",null,null,null,null,null,{"$f":"\"from \"&AOR&AOR!C5","v":"from AOR1"},null,null,{"$f":"F14&\" × VCT_rate (\"&VCT_rate * 100&\"%)\"","v":"c9.4 × VCT_rate (30%)"}]
["c9.14","Venture Capital Trust shares",null,null,null,{"$f":"A4","v":"c9.4"},{"$f":"TRUNC(AOR!D6+0.99,0)","v":0},"£up",{"$f":"A5","v":"c9.5"},{"$f":"TRUNC((G14*VCT_rate)+0.0099,2)","v":0},"pup"]
["c9.15"]
["c9.15a",null,null,null,null,null,{"$f":"\"from \"&AOR&AOR!C8","v":"from AOR2"},null,null,{"$f":"F17&\" × EIS_rate (\"&EIS_rate * 100&\"%)\"","v":"c9.6 × EIS_rate (30%)"}]
["c9.16","Enterprise Investment Scheme",null,null,null,{"$f":"A6","v":"c9.6"},{"$f":"TRUNC(AOR!D9+0.99,0)","v":0},"£up",{"$f":"A7","v":"c9.7"},{"$f":"TRUNC((G17*EIS_rate)+0.0099,2)","v":0},"pup"]
["c9.17"]
["c9.18",null,null,null,null,null,{"$f":"\"from \"&AOR&AOR!G14","v":"from AOR10"},null,null,{"$f":"F20&\" × SEIS_rate (\"&SEIS_rate * 100&\"%)\"","v":"c9.8 × SEIS_rate (50%)"}]
["c9.19","SEED Enterprise Investment Scheme",null,null,null,{"$f":"A8","v":"c9.8"},{"$f":"TRUNC(AOR!H15+0.99,0)","v":0},"£up",{"$f":"A9","v":"c9.9"},{"$f":"TRUNC((G20*SEIS_rate)+0.0099,2)","v":0},"pup"]
["c9.20"]
["c9.21",null,null,null,null,null,{"$f":"\"from \"&AOR&AOR!C11","v":"from AOR3"},null,null,{"$f":"F23&\" × CITR_rate (\"&CITR_rate * 100&\"%)\"","v":"c9.10 × CITR_rate (5%)"}]
["c9.22",{"$f":"AOR!D11","v":"Community Investment Tax relief"},null,null,null,{"$f":"A10","v":"c9.10"},{"$f":"TRUNC(AOR!D12+0.99,0)","v":0},"£up",{"$f":"A11","v":"c9.11"},{"$f":"TRUNC((G23*CITR_rate)+0.0099,2)","v":0},"pup"]
["c9.23"]
["c9.23a",null,null,null,null,null,"set to zero",null,null,"set to zero"]
["c9.23b",null,null,null,null,{"$f":"A12","v":"c9.12"},0,null,{"$f":"A13","v":"c9.13"},0]
["c9.24"]
["c9.25"]
["c9.26",null,null,null,null,null,null,null,null,null,null,null,{"$f":"I8&\" + \"&I11&\" + \"&I14&\" + \"&I17&\" + \"&I20&\" + \"&I23&\" + \"&I26","v":"c9.2 + c9.3 + c9.5 + c9.7 + c9.9 + c9.11 + c9.13"}]
["c9.27",null,null,null,null,null,null,null,null,null,null,{"$f":"A14","v":"c9.14"},{"$f":"J8+J11+J14+J17+J20+J23+J26","v":0}]
["c9.28"]
["c9.29","Allowances",null,null,null,null,null,null,null,{"$f":"\"lower of \"&AOR&AOR!G5&\" and SMP (\"&DOLLAR(SMP,0)&\")\"","v":"lower of AOR7 and SMP (£4,280)"},null,null,{"$f":"I33&\" × A_rate (\"&A_rate * 100&\"%)\"","v":"c9.15 × A_rate (10%)"}]
["c9.30","Maintenance and Alimony",null,null,null,null,null,null,{"$f":"A15","v":"c9.15"},{"$f":"IF(AOR!H6>SMP,SMP,TRUNC(AOR!H6+0.99,0))","v":0},"£up",{"$f":"A16","v":"c9.15a"},{"$f":"TRUNC((J33*A_rate)+0.0099,2)","v":0},"pup"]
["c9.30a"]
["c9.30b","Married Couples Allowance & Married couples surplus allowance"]
["c9.30c",{"$f":"\"If (\"&NRD!P10&\" = Y and \"&NRD!P11&\" = N and \"&NRD!P9&\" = N)\"","v":"If (box_NRD28 = Y and box_NRD29 = N and box_NRD16 = N)"}]
["c9.31",{"$f":"\"or (\"&NRD!P4&\" = Y and \"&NRD!P8&\" and \"&NRD!P9&\" = N)\"","v":"or (box_NRD1 = Y and box_NRD15 and box_NRD16 = N)"}]
["c9.31a","or Calculation type = non-resident"]
["c9.31b",{"$f":"\"set boxes \"&I51&\" to \"&I54&\" to 0 (zero)\"","v":"set boxes c9.16 to c9.17 to 0 (zero)"}]
["c9.32","else"]
["c9.33","Married Couples Allowance"]
["c9.34",null,null,null,null,null,null,null,null,"If box MCA1 present"]
["c9.35",null,null,null,null,null,null,null,null,{"$f":"I51&\" = \"&'allowances (c14c15)'!K164","v":"c9.16 = c15.21"}]
["c9.36",null,null,null,null,null,null,null,null,"else"]
["c9.37",null,null,null,null,null,null,null,null,"If box MCA8 present"]
["c9.38",null,null,null,null,null,null,null,null,{"$f":"I51&\" = \"&'allowances (c14c15)'!K148","v":"c9.16 = c15.20"}]
["c9.39",null,null,null,null,null,null,null,null,"else"]
["c9.39a",null,null,null,null,null,null,null,null,{"$f":"I51&\" = 0 (zero)\"","v":"c9.16 = 0 (zero)"}]
["c9.39b",null,null,null,null,null,null,null,null,"end if"]
["c9.39c",null,null,null,null,null,null,null,null,"end if"]
["c9.39d",null,null,null,null,null,null,null,{"$f":"A17","v":"c9.16"},{"$f":"IF(non_resident,0,IF(UK_allowance_claim,'allowances (c14c15)'!L164,0))","v":0}]
["c9.39e"]
["c9.39f",null,null,null,null,null,null,null,null,{"$f":"\"from \"&CAL&CAL!G19","v":"from CAL13"}]
["c9.39g","Married Couples Surplus Allowance",null,null,null,null,null,null,{"$f":"A18","v":"c9.17"},{"$f":"IF(non_resident,0,IF(UK_allowance_claim,TRUNC(CAL!H20+0.99,0),0))","v":0},"£up"]
["c9.39h","end if"]
["c9.39i",null,null,null,null,null,null,null,null,{"$f":"I51&\" + \"&I54","v":"c9.16 + c9.17"},null,null,{"$f":"I57&\" × A_rate (\"&A_rate * 100&\"%)\"","v":"c9.18 × A_rate (10%)"}]
["c9.40","Total Allowances",null,null,null,null,null,null,{"$f":"A19","v":"c9.18"},{"$f":"J51+J54","v":0},null,{"$f":"A20","v":"c9.19"},{"$f":"TRUNC((J57*A_rate)+0.0099,2)","v":0},"pup"]
["c9.41"]
["c9.41a","Marriage Allowance transferred in"]
["c9.41b","The Marriage Allowance Transfer for the recipient is not claimed on the SA Return but it is included in the SA302 tax calculation."]
["c9.41c","OTRSA and 3rd party submissions will get this data from the Data cache during the return completion process."]
["c9.42"]
["c9.43",{"$f":"\"If (\"&NRD!P10&\" = Y and \"&NRD!P11&\" = N and \"&NRD!P9&\" = N)\"","v":"If (box_NRD28 = Y and box_NRD29 = N and box_NRD16 = N)"}]
[null,{"$f":"\"OR (\"&NRD!P4&\" = Y and \"&NRD!P8&\" and \"&NRD!P9&\" = N)\"","v":"OR (box_NRD1 = Y and box_NRD15 and box_NRD16 = N)"}]
[null,"OR (Calculation type = non-resident)"]
[null,{"$f":"\"Set boxes \"&I75&\" to \"&L75&\" to 0 (zero)\"","v":"Set boxes c9.20 to c9.21 to 0 (zero)"}]
[null,"else"]
[null,null,null,null,null,null,null,null,null,"If MAT_IN"]
[null,null,null,null,null,null,null,null,null,{"$f":"\"AND \"&'Deductions (c4)'!Q453&\" = 0 (zero)\"","v":"AND c4.76c = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,{"$f":"\"AND (\"&'Tax adj (c9)'!I51&\" + \"&'Tax adj (c9)'!I54&\") = 0 (zero)\"","v":"AND (c9.16 + c9.17) = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,{"$f":"I75&\" = T_P_A (\"&DOLLAR(T_P_A,0)&\")\"","v":"c9.20 = T_P_A (£1,260)"}]
[null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,{"$f":"I75&\" = 0 (zero)\"","v":"c9.20 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,"end if",null,null,{"$f":"I75&\" × \"&'Status (c3a)'!L45","v":"c9.20 × c3a.4"}]
[null,null,null,null,null,null,null,null,{"$f":"A21","v":"c9.20"},{"$f":"IF(OR(non_resident,AND(box_NRD1=TRUE,box_NRD15=FALSE,box_NRD16=FALSE)),0,IF(AND(MAT_IN,HR_case_MAT=0,MCA_claim=1),T_P_A,0))","v":0},null,{"$f":"A22","v":"c9.21"},{"$f":"IF(OR(non_resident,AND(box_NRD1=TRUE,box_NRD15=FALSE,box_NRD16=FALSE)),0,J75*'Status (c3a)'!M45)","v":0},"pup"]
[null,"end if"]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'LLIR (c24)'!K80","v":"from c24.17"},null,null,{"$f":"I78&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"c9.22 × BR_rate (20%)"}]
[null,"Relief for finance costs",null,null,null,null,null,null,{"$f":"A23","v":"c9.22"},{"$f":"'LLIR (c24)'!L80","v":0},null,{"$f":"A24","v":"c9.23"},{"$f":"TRUNC((J78*BR_rate)+0.0099,2)","v":0},"pup"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&AOR&AOR!G17","v":"from AOR12"},null,null,{"$f":"I81&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"c9.23a × BR_rate (20%)"}]
[null,null,null,null,null,null,null,null,{"$f":"A25","v":"c9.23a"},{"$f":"TRUNC(AOR!H18+0.99,0)","v":0},"£up",{"$f":"A26","v":"c9.23b"},{"$f":"TRUNC((J81*BR_rate)+0.0099,2)","v":0},"pup"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"set to zero",null,null,"set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A27","v":"c9.24"},null,null,{"$f":"A28","v":"c9.25"}]
[]
[null,null,null,null,null,null,null,null,null,"set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A29","v":"c9.26"}]
[]
[null,null,null,null,null,null,null,null,null,"set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A30","v":"c9.27"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from TRU\"&TRU!O28","v":"from TRU23"}]
[null,"Relief for UK tax already accounted for",null,null,null,null,null,null,null,null,null,{"$f":"A31","v":"c9.28"},{"$f":"TRU!P29","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Notional (c21c23)'!J92","v":"from c23.11"}]
[null,"Relief claimed on a qualifying distribution",null,null,null,null,null,null,null,null,null,{"$f":"A32","v":"c9.29"},{"$f":"'Notional (c21c23)'!K92","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Pensions (c25c26)'!J162","v":"from c25.57"}]
[null,"Basic rate additional tax relief due for pension payments",null,null,null,null,null,null,null,null,null,{"$f":"A33","v":"c9.30"},{"$f":"'Pensions (c25c26)'!K162","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Absolute value (\"&'Status (c3a)'!L45&\" minus BR_rate (\"&BR_rate * 100&\"%))\"","v":"Absolute value (c3a.4 minus BR_rate (20%))"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A34","v":"c9.30a"},{"$f":"ABS('Status (c3a)'!M45-BR_rate)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&'Deductions (c4)'!H253&\" and (\"&'tax it (c6)'!G66&\" + \"&'tax it (c6)'!V66&\")\"","v":"lower of c4.57 and (c6.6 + c6.40)"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A35","v":"c9.30b"},{"$f":"MIN('Deductions (c4)'!I253,('tax it (c6)'!H66+'tax it (c6)'!W66))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"If \"&'Status (c3a)'!L45&\" > BR_rate (\"&BR_rate * 100&\"%)\"","v":"If c3a.4 > BR_rate (20%)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L114&\" = \"&L107&\" × \"&L104","v":"c9.30c = c9.30b × c9.30a"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L114&\" = 0 (zero)\"","v":"c9.30c = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,"BR difference Tax Reduction",null,null,null,null,null,null,null,null,null,{"$f":"A36","v":"c9.30c"},{"$f":"IF('Status (c3a)'!M45>BR_rate,'Tax adj (c9)'!M107*'Tax adj (c9)'!M104,0)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L5&\" minus (\"&L30&\" + \"&L33&\" + \"&L57&\" + \"&L75&\" + \"&L78&\" + \"&L81&\" + \"&L95&\" + \"&L98&\" + \"&L101&\" + \"&L114&\")\"","v":"c9.1 minus (c9.14 + c9.15a + c9.19 + c9.21 + c9.23 + c9.23b + c9.28 + c9.29 + c9.30 + c9.30c)"}]
[null,"Income tax due after tax reductions",null,null,null,null,null,null,null,null,null,{"$f":"A37","v":"c9.31"},{"$f":"MAX(0,M5-(M30+M33+M57+M75+M78+M81+M95+M98+M101+M114))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"If calculation type = non-resident"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L125&\" = \"&'non-res (c91)'!R119","v":"c9.31a = c91.35"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L125&\" = 0 (zero)\"","v":"c9.31a = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,"Non-UK resident tax on Excluded income (s811(4) ITA 2007 Amount A)",null,null,null,null,null,null,null,null,null,{"$f":"A38","v":"c9.31a"},{"$f":"IF(non_resident,'non-res (c91)'!S119,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Div Cr (c10)'!I44","v":"from c10.5"}]
[null,"s399 ITTOIA 2005 tax treated as paid on dividends from UK companies",null,null,null,null,null,null,null,null,null,{"$f":"A39","v":"c9.31b"},{"$f":"'Div Cr (c10)'!J44","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Div Cr (c10)'!I57&\" + \"&'Div Cr (c10)'!I69&\" + \"&'Div Cr (c10)'!I82","v":"from c10.9 + c10.13 + c10.17"}]
[null,"Notional tax",null,null,null,null,null,null,null,null,null,{"$f":"A40","v":"c9.32"},{"$f":"'Div Cr (c10)'!J57+'Div Cr (c10)'!J69+'Div Cr (c10)'!J82","v":0}]
[]
[null,"Gift Aid Payments"]
[null,"If you have made Gift Aid payments you must pay Income Tax, at whatever rate, or Capital Gains Tax, at least equal to the basic"]
[null,"rate Income Tax treated as having been deducted. The charity receiving payments from you can reclaim that Income Tax from"]
[null,"us. We must make sure you pay sufficient tax to ‘cover’ the tax repaid to the charity. If you have not paid enough it may be"]
[null,"necessary to restrict your personal allowances so more income is charged to tax or we may ask you to pay more."]
[null,null,null,{"$f":"\"from \"&'Deductions (c4)'!H253","v":"from c4.57"},null,null,{"$f":"C139&\" × BR_rate (\"&BR_rate * 100&\"%)\"","v":"c9.33 × BR_rate (20%)"}]
[null,"Gift Aid",{"$f":"A41","v":"c9.33"},{"$f":"'Deductions (c4)'!I253","v":0},null,{"$f":"A42","v":"c9.34"},{"$f":"TRUNC(D139*BR_rate,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,{"$f":"\"from \"&'CG (c18)'!AA139","v":"from c18.52"}]
[null,"Capital gains tax",null,null,null,{"$f":"A43","v":"c9.35"},{"$f":"'CG (c18)'!AB139","v":0}]
[]
[null,null,null,null,null,null,{"$f":"\"from \"&'RBC (c19)'!C17","v":"from c19.1"}]
[null,"Remittance basis charge for non-domiciles",null,null,null,{"$f":"A44","v":"c9.36"},{"$f":"'RBC (c19)'!D17","v":0}]
[]
[null,null,null,null,null,null,{"$f":"\"(\"&L5&\" + \"&L125&\") minus (\"&L30&\" + \"&L57&\" + \"&L75&\" + \"&L78&\" + \"&L81&\" + \"&L95&\" + \"&L98&\")\"","v":"(c9.1 + c9.31a) minus (c9.14 + c9.19 + c9.21 + c9.23 + c9.23b + c9.28 + c9.29)"}]
[null,"Income tax",null,null,null,{"$f":"A45","v":"c9.37"},{"$f":"MAX(0,(M5+M125)-(M30+M57+M75+M78+M81+M95+M98))","v":0}]
[]
[null,null,null,null,null,null,{"$f":"F148&\" minus (\"&L128&\" + \"&L131&\")\"","v":"c9.37 minus (c9.31b + c9.32)"}]
[null,"Income tax after tax treated as paid deducted",null,null,null,{"$f":"A46","v":"c9.38"},{"$f":"G148-(M128+M131)","v":0},"This box can be negative"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&F139&\" > 0 (zero)\"","v":"if c9.34 > 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,{"$f":"I158&\" = \"&F139&\" minus (\"&F142&\" + \"&F145&\" + \"&F151&\")\"","v":"c9.39 = c9.34 minus (c9.35 + c9.36 + c9.38)"}]
[null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,{"$f":"I158&\" = 0 (zero)\"","v":"c9.39 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,"end if"]
[null,"Gift Aid tax charge",null,null,null,null,null,null,{"$f":"A47","v":"c9.39"},{"$f":"IF(G139>0,MAX(0,G139-(G142+G145+G151)),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Pensions (c25c26)'!J138","v":"from c25.50"}]
[null,"Pension savings charges",null,null,null,null,null,null,{"$f":"A48","v":"c9.39a"},{"$f":"'Pensions (c25c26)'!K138","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Pensions (c25c26)'!J198","v":"from c26.3"}]
[null,"State Pension Lump Sum",null,null,null,null,null,null,{"$f":"A49","v":"c9.39b"},{"$f":"'Pensions (c25c26)'!K198","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'CBC(c28)'!I41","v":"from c28.14"}]
[null,"Tax charge on Child Benefit",null,null,null,null,null,null,{"$f":"A50","v":"c9.39c"},{"$f":"'CBC(c28)'!J41","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Pensions (c25c26)'!J158","v":"from c25.56"}]
[null,"Pension Excessive relief",null,null,null,null,null,null,{"$f":"A51","v":"c9.39d"},{"$f":"'Pensions (c25c26)'!K158","v":0}]
[]
[null,null,null,null,null,null,{"$f":"\"If \"&'Status (c3a)'!L45&\" <  BR_rate (\"&BR_rate * 100&\"%)\"","v":"If c3a.4 <  BR_rate (20%)"}]
[null,null,null,null,null,null,{"$f":"F177&\" = \"&L107&\" × \"&L104","v":"c9.39e = c9.30b × c9.30a"}]
[null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,{"$f":"F177&\" = 0 (zero)\"","v":"c9.39e = 0 (zero)"}]
[null,null,null,null,null,null,"end if",null,null,{"$f":"\"lower of \"&'tax it (c8)'!G176&\" and \"&'Tax adj (c9)'!F177","v":"lower of c8.28 and c9.39e"}]
[null,"BR difference Tax Charge",null,null,null,{"$f":"A52","v":"c9.39e"},{"$f":"IF('Status (c3a)'!M45<BR_rate,'Tax adj (c9)'!M107*'Tax adj (c9)'!M104,0)","v":0},null,{"$f":"A53","v":"c9.39f"},{"$f":"MIN('tax it (c8)'!H176,'Tax adj (c9)'!G177)","v":0}]
[]
[null,null,null,null,null,null,"set to zero",null,null,"set to zero"]
[null,null,null,null,null,{"$f":"A54","v":"c9.39g"},0,null,{"$f":"A55","v":"c9.39h"},0]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"I158&\" + \"&I161&\" + \"&I164&\" + \"&I167&\" + \"&I170&\" + \"&I177&\" + \"&I180","v":"c9.39 + c9.39a + c9.39b + c9.39c + c9.39d + c9.39f + c9.39h"}]
[null,"Total Additional tax Step 7 s23 ITA",null,null,null,null,null,null,{"$f":"A56","v":"c9.39i"},{"$f":"J158+J161+J164+J167+J170+J177+J180","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"L118&\" + \"&I183","v":"c9.31 + c9.39i"}]
[null,"Income tax due Step 7 s23 ITA for FTCR purposes",null,null,null,null,null,"Income tax due ",{"$f":"A57","v":"c9.40"},{"$f":"M118+J183","v":0}]
[]
[null,null,null,null,null,null,{"$f":"\"from \"&FOR&FOR!C10","v":"from FOR2"}]
[null,null,null,null,null,{"$f":"A58","v":"c9.41"},{"$f":"FOR!D11","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"F189&\" + \"&'CG (c18)'!AA139","v":"c9.41 + c18.52"}]
[null,null,null,null,null,null,null,null,{"$f":"A59","v":"c9.41a"},{"$f":"G189+'CG (c18)'!AB139","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&I186&\" + \"&'CG (c18)'!AA139&\") minus \"&'Tax adj (c9)'!F139","v":"(c9.40 + c18.52) minus c9.34"}]
[null,null,null,null,null,null,null,null,{"$f":"A60","v":"c9.41b"},{"$f":"MAX(0,(UK_FTCR+'CG (c18)'!AB139)-('Tax adj (c9)'!G139))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&F189&\" and \"&I195","v":"lower of c9.41 and c9.41b"}]
[null,null,null,null,null,null,null,null,{"$f":"A61","v":"c9.41c"},{"$f":"MIN(G189,J195)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"L118&\" minus \"&I198","v":"c9.31 minus c9.41c"}]
[null,"Income tax due after Step 6 tax reductions",null,null,null,null,null,null,{"$f":"A62","v":"c9.42"},{"$f":"MAX(0,M118-J198)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"L125&\" + \"&I183&\" + \"&I201","v":"c9.31a + c9.39i + c9.42"}]
[null,"Income tax due after Step 7 tax reductions",null,null,null,null,null,null,{"$f":"A63","v":"c9.43"},{"$f":"M125+J183+J201","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Tax due (c12)'!A1","v":"copy to c12.1"}]

{"sheet":"CRC_template","index":66,"n_rows":62,"n_cols":7,"rows_kept":62,"cut":false,"hidden":true,"merged":[]}
[null,null,"Create Return Charge field entries",{"$f":"tax_year","v":"2024-25"}]
[]
[]
["c96.1","Income Tax due after reliefs",{"$f":"'Tax due (c12)'!L36&\"+\"&'Tax due (c12)'!I70&\"+\"&'Tax due (c12)'!I76&\"-NRD\"&NRD!K23","v":"c12.1f+c12.9+c12.11-NRD36"},{"$f":"MAX(0,'Tax due (c12)'!M36+'Tax due (c12)'!J70+'Tax due (c12)'!J76-NRD!L24)","v":0}]
["c96.2","Recoverable tax on charges","Not Used ","Not Used "]
["c96.3","Capital Gains Tax",{"$f":"'Tax due (c12)'!I95&\"+NRD\"&NRD!K23","v":"c12.17+NRD36"},{"$f":"'Tax due (c12)'!J95+NRD!L24","v":0}]
["c96.4","Class 4 National Insurance",{"$f":"'Tax due (c12)'!I39","v":"c12.2"},{"$f":"'Tax due (c12)'!J39","v":0}]
["c96.5","Class 2 National Insurance",{"$f":"'Tax due (c12)'!I47","v":"c12.3"},{"$f":"'Tax due (c12)'!J47","v":0}]
["c96.6","Student Loan Repayment",{"$f":"'Tax due (c12)'!I61","v":"c12.7"},{"$f":"'Tax due (c12)'!J61","v":0}]
["c96.6a","Postgraduate Loan Repayment",{"$f":"'Tax due (c12)'!I64","v":"c12.7b"},{"$f":"'Tax due (c12)'!J64","v":0}]
["c96.7","Unpaid tax for earlier years in PAYE",{"$f":"\"CAL\"&CAL!C6","v":"CAL7"},{"$f":"CAL!D7","v":0}]
["c96.8","Tax deducted at source",{"$f":"'Tax due (c12)'!I82","v":"c12.13"},{"$f":"'Tax due (c12)'!J82","v":0}]
["c96.9","Tax due included in later PAYE code",{"$f":"\"CAL\"&CAL!C9","v":"CAL8"},{"$f":"CAL!D10","v":0}]
["c96.10","Capital Gains Tax reducing tax and NICs",{"$f":"'Tax due (c12)'!L101","v":"c12.17b"},{"$f":"'Tax due (c12)'!M101","v":0}]
["c96.11","Underpayments for earlier years",{"$f":"\"CAL\"&CAL!C22","v":"CAL14"},{"$f":"CAL!D23","v":0}]
["c96.12","Notional tax",{"$f":"'Div Cr (c10)'!I19&\" + \"&'Div Cr (c10)'!I54&\" + \"&'Div Cr (c10)'!I94","v":"c10.3.2 + c10.7 + c10.20"},{"$f":"'Div Cr (c10)'!J19+'Div Cr (c10)'!J54+'Div Cr (c10)'!J94","v":0}]
["c96.13","Tax already refunded",{"$f":"\"FIN\"&'REL(2)'!C45","v":"FIN1"},{"$f":"'REL(2)'!D46","v":0}]
["c96.14","Later year tax reclaimed now","Not Used","Not Used"]
["c96.15","CODA Partnership Tax Due","Not Used","Not Used"]
["c96.16","CODA Partnership NIC Due","Not Used","Not Used"]
["c96.17","Amount collected against small debt",{"$f":"'Tax paid (c11)'!I32","v":"c11.7"},{"$f":"'Tax paid (c11)'!J32","v":0}]
[]
[null,"Voluntary Class 2 NICs via SA",null,{"$f":"IF(NIC2_v,\"Y\",\"N\")","v":"N"}]
[null,"No Collection of Class 2 NICs via SA",null,{"$f":"IF(NIC2_amount>0,\"N\",\"Y\")","v":"Y"}]
[null,"Between SPT/LPT",null,{"$f":"IF(NIC2_thrshld>0,\"Y\",\"N\")","v":"N"}]
[null,"Current Class 2 NICs Charge held on NPS"]
[]
[null,"Pension savings charge",null,{"$f":"'Tax due (c12)'!J70","v":0}]
[]
[]
[null,"Interface to S/L Diary"]
["c97.1","Student loan PAYE income ",{"$f":"'S loans(c27)'!F28&\" + \"&'S loans(c27)'!F90","v":"c27.5 + c27.9"},{"$f":"'S loans(c27)'!G28+'S loans(c27)'!G90","v":0},null,"(CSL-PAYE-INCOME)"]
[]
["c97.2","Student loan Total income ",{"$f":"'S loans(c27)'!J204","v":"c27.40"},{"$f":"IF(SL_type,'S loans(c27)'!K204,0)","v":0},null,"(CSL-INCOME-TOTAL)"]
[]
["c97.3","Student loan gross repayment ",{"$f":"'S loans(c27)'!J226","v":"c27.42"},{"$f":"IF(SL_type,'S loans(c27)'!K226,0)","v":0},null,"(CSL-GROSS-AMOUNT)"]
[]
["c97.4","Student loan PAYE repayment ",{"$f":"'S loans(c27)'!J229","v":"c27.43"},{"$f":"'S loans(c27)'!K229","v":0},null,"(CSL-PAYE-REPAYMENT)"]
[null,null,null,null,null,null,"c97.5"]
["c97.5","Student loan SA income ",{"$f":"'S loans(c27)'!J164&\" minus (\"&C32&\")\"","v":"c27.29 minus (c27.5 + c27.9)"},{"$f":"IF(SL_type,MAX('S loans(c27)'!K164-D32,0),0)","v":0},null,"(CSL-SA-INCOME)",{"$f":"\"If \"&'S loans(c27)'!J164&\" minus (\"&C32&\") > 0\"","v":"If c27.29 minus (c27.5 + c27.9) > 0"}]
[null,null,null,null,null,null,{"$f":"A40&\" =\"&'S loans(c27)'!J164&\" minus (\"&C32&\")\"","v":"c97.5 =c27.29 minus (c27.5 + c27.9)"}]
["c97.6","Student Loan Repayment ",{"$f":"'S loans(c27)'!J258","v":"c27.44"},{"$f":"IF(SL_type,'S loans(c27)'!K258,0)","v":0},null,"(CSL-SA-REPAYMENT)","else"]
[null,null,null,null,null,null,{"$f":"A40&\" = 0\"","v":"c97.5 = 0"}]
["c97.6a","Postgraduate loan PAYE income","Not used",null,null,null,"end if"]
[]
["c97.6b","Postgraduate loan Total income ","Not used"]
[]
["c97.6c","Postgraduate loan gross repayment ",{"$f":"'S loans(c27)'!J239","v":"c27.43b"},{"$f":"'S loans(c27)'!K242","v":0},null,"(CPGL-GROSS-AMOUNT)"]
[]
["c97.6d","Postgraduate loan PAYE repayment ",{"$f":"'S loans(c27)'!J242","v":"c27.43c"},{"$f":"'S loans(c27)'!K242","v":0},null,"(CPGL-PAYE-REPAYMENT)"]
[]
["c97.6e","Postgraduate loan SA income ","Not used"]
[]
["c97.6f","Postgraduate Loan Repayment ",{"$f":"'S loans(c27)'!J277","v":"c27.45"},{"$f":"IF(SL_type,'S loans(c27)'!K277,0)","v":0},null,"(CPGL-SA-REPAYMENT)"]
[]
[]
[]
[]
[]
[null,"3) Coded out underpayments."]
[null,"A mainframe only process that sets up data required by TUTC."]
["c97.7","Underpayment coding limit","from c98.17"]

{"sheet":"Div Cr (c10)","index":67,"n_rows":94,"n_cols":11,"rows_kept":94,"cut":false,"hidden":true,"merged":[]}
["c10.1","Non-payable notional tax and tax credits on dividends"]
["c10.2",null,null,null,null,null,"If any box in this stage is negative substitute zero"]
["c10.3"]
["c10.3.1","Lloyd's dividends"]
["c10.3.2",null,null,null,null,null,{"$f":"\"from \"&LUN&LUN!C16","v":"from LUN9"}]
["c10.3.3","Other dividends and qualifying distributions from UK companies",null,null,null,{"$f":"A1","v":"c10.1"},{"$f":"TRUNC(LUN!D17,0)","v":0},"£down"]
["c10.4"]
["c10.5",null,null,null,null,null,{"$f":"\"from \"&'Notional (c21c23)'!G26","v":"from c21.12"}]
["c10.6","Notional tax and tax credits",null,null,null,{"$f":"A2","v":"c10.2"},{"$f":"'Notional (c21c23)'!H26","v":0}]
["c10.7"]
["c10.8",null,null,null,null,null,{"$f":"\"lower of \"&F6&\" and \"&F9","v":"lower of c10.1 and c10.2"}]
["c10.9",null,null,null,null,{"$f":"A3","v":"c10.3"},{"$f":"MIN(G6,G9)","v":0}]
["c10.10"]
["c10.11",null,null,null,null,null,{"$f":"FOR&FOR!G37&\" × old_gross (\"&old_gross_F&\")\"","v":"FOR7.5 × old_gross (100/90)"}]
["c10.12","Remitted dividends from box 7.4 paid before April 2016",null,null,null,{"$f":"A4","v":"c10.3.1"},{"$f":"TRUNC(FOR!H38*old_gross,0)","v":0},"£down"]
["c10.13"]
["c10.14"]
["c10.15",null,null,null,null,null,null,null,null,{"$f":"F15&\" × Ldiv_rate \"&Ldiv_rate * 100&\"%\"","v":"c10.3.1 × Ldiv_rate 10%"}]
["c10.16",null,null,null,null,null,null,null,{"$f":"A5","v":"c10.3.2"},{"$f":"TRUNC((G15*Ldiv_rate)+0.0099,2)","v":0},"pup"]
["c10.17"]
["c10.18"]
["c10.19",null,null,null,null,null,null,null,null,{"$f":"'Taxable (c5)'!BA149&\" × Ldiv_rate \"&Ldiv_rate * 100&\"%\"","v":"c5.76 × Ldiv_rate 10%"}]
["c10.20",null,null,null,null,null,null,null,{"$f":"A6","v":"c10.3.3"},{"$f":"TRUNC(('Taxable (c5)'!BB149*Ldiv_rate)+0.0099,2)","v":0},"pup"]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&I19&\" and \"&I23","v":"lower of c10.3.2 and c10.3.3"}]
[null,"Non-payable tax credits on dividends",null,null,null,null,null,null,{"$f":"A7","v":"c10.4"},{"$f":"MIN(J19,J23)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"s399 ITTOIA 2005 tax treated as paid on dividends from UK companies"]
[null,{"$f":"\"if non-UK resident (\"&INC&'INC(1)'!I15&\" + \"&INC&'INC(1)'!I18&\" + \"&FPS&PS!G42&\" + \"&TRU&TRU!G11&\" + \"&TRU&TRU!C28&\" + \"&TRU&TRU!G24&\" + \"&AOI&AOI!G28&\") x DivBR_rate (\"&DivBR_rate*100&\"%)\"","v":"if non-UK resident (INC4 + INC5 + FPS70 + TRU5 + TRU9 + TRU12 + AOI13) x DivBR_rate (8.75%)"}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"If \"&NRD&NRD!C5&\" = N\"","v":"If NRD1 = N"}]
[null,null,null,null,null,null,null,null,null,{"$f":"I44&\" = 0 (zero)\"","v":"c10.5 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,{"$f":"I44&\" = \"&\"(\"&'Divs (c3)'!G5&\" + \"&'Divs (c3)'!D24&\" + \"&'Divs (c3)'!D36&\" + \"&'Divs (c3)'!D44&\" + \"&'Divs (c3)'!D45&\" + \"&'Divs (c3)'!D47&\") × DivBR_rate (\"&DivBR_rate*100&\"%)\"","v":"c10.5 = (c3.1 + c3.6 + c3.8 + c3.10 + c3.11 + c3.13) × DivBR_rate (8.75%)"}]
[null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,{"$f":"A8","v":"c10.5"},{"$f":"IF(Resident,0,TRUNC((('Divs (c3)'!H5+'Divs (c3)'!E24+'Divs (c3)'!E36+'Divs (c3)'!E44+'Divs (c3)'!E45+'Divs (c3)'!E47)*DivBR_rate),2))","v":0},"pdown"]
[null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Tax adj (c9)'!A39","v":"copy to c9.31b"}]
[]
[null,null,null,null,null,null,null,null,null,"set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A9","v":"c10.6"},0]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A10","v":"c10.7"},0]
[]
[null,null,null,null,null,null,{"$f":"\"from \"&'Taxable (c5)'!BA302","v":"from c5.82"},null,null,{"$f":"F57&\" × BR_rate (\"&BR_rate * 100&\"%)\"","v":"c10.8 × BR_rate (20%)"}]
[null,"on Gains on life policies",null,null,null,{"$f":"A11","v":"c10.8"},{"$f":"'Taxable (c5)'!BB302","v":0},null,{"$f":"A12","v":"c10.9"},{"$f":"TRUNC((G57*BR_rate)+0.0099,2)","v":0},"pup"]
[]
[null,null,null,null,null,null,null,null,null,"set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A13","v":"c10.10"},0]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A14","v":"c10.11"},0]
[]
[null,null,null,null,null,null,"set to zero",null,null,{"$f":"'Notional (c21c23)'!J55&\" + \"&'Notional (c21c23)'!J59","v":"c22.18 + c22.21"}]
[null,"on estates (TRU19)",null,null,null,{"$f":"A15","v":"c10.12"},0,null,{"$f":"A16","v":"c10.13"},{"$f":"'Notional (c21c23)'!K55+'Notional (c21c23)'!K59","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A17","v":"c10.14"},0]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A18","v":"c10.15"},0]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"'Notional (c21c23)'!J35&\" + \"&'Notional (c21c23)'!J38&\" + \"&'Notional (c21c23)'!J41&\" + \"&'Notional (c21c23)'!J44&\" +\"","v":"c22.3 + c22.3c + c22.6 + c22.9 +"}]
[null,null,null,null,null,null,"set to zero",null,null,{"$f":"'Notional (c21c23)'!J47&\" + \"&'Notional (c21c23)'!J51","v":"c22.12 + c22.15"}]
[null,"on Trusts (TRU2)",null,null,null,{"$f":"A19","v":"c10.16"},0,null,{"$f":"A20","v":"c10.17"},{"$f":"'Notional (c21c23)'!K35+'Notional (c21c23)'!K38+'Notional (c21c23)'!K41+'Notional (c21c23)'!K44+'Notional (c21c23)'!K47+'Notional (c21c23)'!K51","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A21","v":"c10.18"},0]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A22","v":"c10.19"},0]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"I57&\" + \"&I69&\" + \"&I82","v":"c10.9 + c10.13 + c10.17"}]
[null,null,null,null,null,null,null,null,{"$f":"A23","v":"c10.20"},{"$f":"J57+J69+J82","v":0}]

{"sheet":"Tax paid (c11)","index":68,"n_rows":91,"n_cols":11,"rows_kept":91,"cut":false,"hidden":true,"merged":[]}
["c11.1","Accumulate tax paid from Tax Return"]
["c11.2",null,null,"If any box in this stage is negative substitute zero, unless otherwise stated"]
["c11.3",null,"Calculate tax paid"]
["c11.4",null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&EMP&EMP!C7&\")\"","v":"Total all instances (EMP2)"}]
["c11.5",null,"Employment ",null,null,null,null,null,{"$f":"A1","v":"c11.1"},{"$f":"EMP!D8+EMP!L8","v":0},"This box can be negative"]
["c11.6"]
["c11.7",null,null,null,null,null,null,null,null,{"$f":"\"from \"&ASE&ASE!C17","v":"from ASE6"}]
["c11.8",null,"Lump Sums",null,null,null,null,null,{"$f":"A2","v":"c11.2"},{"$f":"MAX(0,ASE!D18)","v":0}]
["c11.9"]
["c11.10",null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&MOR&MOR!G19&\")\"","v":"Total all instances (MOR39)"}]
["c11.11",null,"Ministers of Religion",null,null,null,null,null,{"$f":"A3","v":"c11.3"},{"$f":"MOR!H20","v":0},"This box can be negative"]
["c11.12"]
["c11.13",null,null,null,null,null,null,null,null,{"$f":"INC&'INC(2)'!C10&\" + \"&INC&'INC(2)'!G4&\" + \"&INC&'INC(2)'!G10","v":"INC10 + INC12 + INC14"}]
["c11.14",null,"UK Pensions",null,null,null,null,null,{"$f":"A4","v":"c11.4"},{"$f":"'INC(2)'!D11+'INC(2)'!H5+'INC(2)'!H11","v":0},"This box can be negative"]
["c11.15"]
["c11.16"]
["c11.17",null,null,null,null,null,null,null,null,{"$f":"I5&\" + \"&I8&\" + \"&I11&\" + \"&I14","v":"c11.1 + c11.2 + c11.3 + c11.4"}]
["c11.18",null,"Total tax deducted under PAYE",null,null,null,null,null,{"$f":"A5","v":"c11.5"},{"$f":"MAX(0,J5+J8+J11+J14)","v":0}]
["c11.19"]
["c11.20",null,null,null,null,null,null,null,null,{"$f":"\"from CAL\"&CAL!G9","v":"from CAL9"}]
["c11.21",null,"Outstanding debt in tax code",null,null,null,null,null,{"$f":"A6","v":"c11.6"},{"$f":"CAL!H10","v":0}]
["c11.22"]
["c11.23"]
["c11.24"]
["c11.25"]
["c11.26"]
["c11.27"]
["c11.28"]
["c11.29"]
["c11.30"]
["c11.31",null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&I18&\" and \"&I21","v":"lower of c11.5 and c11.6"}]
[null,null,"Amount of coded outstanding debt collected",null,null,null,null,null,{"$f":"A7","v":"c11.7"},{"$f":"MIN(J18,J21)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"I18&\" minus \"&I32","v":"c11.5 minus c11.7"}]
[null,null,"PAYE tax available to SA",null,null,null,null,null,{"$f":"A8","v":"c11.8"},{"$f":"MAX(0,J18-J32)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"total all instances (\"&SSE&SE!C20&\")\"","v":"total all instances (SSE38)"}]
[null,null,"Self Employment",null,null,null,null,null,{"$f":"A9","v":"c11.9"},{"$f":"MAX(0,SE!D21)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"total all instances (\"&FSE&SE!G20&\" + \"&FSE&SE!G23&\")\"","v":"total all instances (FSE81 + FSE82)"}]
[null,null,null,null,null,null,null,null,{"$f":"A10","v":"c11.10"},{"$f":"SE!H21+SE!H24","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"LUN&LUN!C4&\" + \"&LUN&LUN!G4&\" + \"&LUN&LUN!G13","v":"LUN4 + LUN14 + LUN17"}]
[null,null,"Lloyds",null,null,null,null,null,{"$f":"A11","v":"c11.11"},{"$f":"MAX(0,LUN!D5+LUN!H5+LUN!H14)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&SPS&PS!C25&\" + \"&SPS&PS!C28&\")\"","v":"Total all instances (SPS30 + SPS31)"}]
[null,null,"Partnership ",null,null,null,null,null,{"$f":"A12","v":"c11.12"},{"$f":"MAX(0,PS!D26+PS!D29)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&FPS&PS!G48&\" + \"&FPS&PS!G51&\" + \"&FPS&PS!J51&\")\"","v":"Total all instances (FPS77 + FPS78 + FPS79)"}]
[null,null,null,null,null,null,null,null,{"$f":"A13","v":"c11.13"},{"$f":"PS!H49+PS!H52+PS!K52","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&PRO&PRO!C21","v":"from PRO21"}]
[null,null,"UK Land & Property",null,null,null,null,null,{"$f":"A14","v":"c11.14"},{"$f":"MAX(0,PRO!D22)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"FOR&FOR!C19&\" + \"&FOR&FOR!C22&\" + \"&FOR&FOR!C30&\" + \"&FOR&FOR!C33&\" + \"&FOR&FOR!C40&\" + \"&FOR&FOR!C43&\" + \"&FOR&FOR!C46&\" + \"&FOR&FOR!K15&\" + \"&FOR&FOR!O25","v":"FOR3 + FOR5 + FOR7.1 + FOR7.3 + FOR8 + FOR10 + FOR12 + FOR29 + FOR40"}]
[null,null,"Foreign income",null,null,null,null,null,{"$f":"A15","v":"c11.15"},{"$f":"FOR!D20+FOR!D23+FOR!D31+FOR!D34+FOR!D41+FOR!D44+FOR!D47+FOR!L16+FOR!P26","v":0}]
[]
[null,null,"Trusts and Estates"]
[null,null,null,null,{"$f":"'NS income (c1)'!D138&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"(TRU3 + TRU7 + TRU16) × NS_gross (100/80) × BR_rate (20%)"},{"$f":"A16","v":"c11.16"},{"$f":"TRUNC(((TRU!D12+TRU!D21+TRU!L7)*NS_gross*BR_rate)+0.0099,2)","v":0},"pup"]
[null,null,null,null,{"$f":"TRU&TRU!C6&\" × trust_gross (\"&trust_gross_F&\")\"&\" × AHR_rate (\"&AHR_rate*100&\"%)\"","v":"TRU1 × trust_gross (100/55) × AHR_rate (45%)"},"c11.17",{"$f":"TRUNC((TRU!D7*trust_gross*AHR_rate)+0.0099,2)","v":0},"pup"]
[null,null,null,null,{"$f":"TRU&TRU!C32&\" × trust_gross (\"&trust_gross_F&\") × AHR_rate (\"&AHR_rate*100&\"%)\"","v":"TRU10 × trust_gross (100/55) × AHR_rate (45%)"},"c11.18",{"$f":"TRUNC((TRU!D33*trust_gross*AHR_rate)+0.0099,2)","v":0},"pup"]
[null,null,null,null,{"$f":"TRU&TRU!K20&\" × divs_gross_old (\"&divs_gross_old_F&\") × Old_DIV_rate (\"&Old_DIV_rate*100&\"%)\"","v":"TRU18.1 × divs_gross_old (100/92.5) × Old_DIV_rate (7.5%)"},{"$f":"A19","v":"c11.19"},{"$f":"TRUNC((TRU!L21*divs_gross_old*Old_DIV_rate)+0.0099,2)","v":0},"pup"]
[null,null,null,null,{"$f":"'Savings (c2)'!F45&\" \"&'Savings (c2)'!F46&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"(TRU4 + TRU8 + TRU17) × savings_gross (100/80) × BR_rate (20%)"},"c11.20",{"$f":"TRUNC(((TRU!D16+TRU!D25+TRU!L12)*savings_gross*BR_rate)+0.0099,2)","v":0},"pup"]
[null,null,null,null,{"$f":"'Savings (c2)'!F50&\" × AHR_rate (\"&AHR_rate*100&\"%)\"","v":"TRU11 × trust_gross (100/55) × AHR_rate (45%)"},"c11.21",{"$f":"TRUNC(((TRU!H21)*trust_gross*AHR_rate)+0.0099,2)","v":0},"pup"]
[null,null,null,null,{"$f":"'Divs (c3)'!E35&\" × DivAR_rate (\"&(trust_div_gross_P*100)&\"%)\"","v":"TRU12 × trust_div_gross (100/60.65) × DivAR_rate (39.35%)"},"c11.22",{"$f":"TRUNC(((TRU!H25)*trust_div_gross*DivAR_rate)+0.0099,2)","v":0},"pup"]
[null,null,null,null,{"$f":"\"(TRU\"&TRU!G11&\" + TRU\"&TRU!C28&\" + TRU\"&TRU!K15&\") × divs_gross (\"&divs_gross_F&\") × DivBR_rate (\"&divs_gross_P*100&\"%)\"","v":"(TRU5 + TRU9 + TRU18) × divs_gross (100/91.25) × DivBR_rate (8.75%)"},"c11.23",{"$f":"TRUNC(((TRU!H12+TRU!D29+TRU!L16)*divs_gross*DivBR_rate)+0.0099,2)","v":0},"pup"]
[null,null,null,null,{"$f":"\"from \"&TRU&TRU!G36","v":"from TRU15"},{"$f":"A24","v":"c11.24"},{"$f":"TRU!H37","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"F59&\" + \"&F60&\" + \"&F61&\" + \"&F62&\" + \"&F63&\" + \"&F64&\" + \"&F65&\" + \"&F66&\" + \"&F67","v":"c11.16 + c11.17 + c11.18 + c11.19 + c11.20 + c11.21 + c11.22 + c11.23 + c11.24"}]
[null,null,"Total from Trusts and Estates",null,null,null,null,null,{"$f":"A25","v":"c11.25"},{"$f":"G59+G60+G61+G62+G63+G64+G65+G66+G67","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"NRD&NRD!D19&\" + \"&NRD&NRD!D22","v":"NRD21 + NRD22"}]
[null,null,"Non-residence etc.",null,null,null,null,null,{"$f":"A26","v":"c11.26"},{"$f":"MAX(0,NRD!E20+NRD!E23)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"INC&'INC(1)'!C15&\" × savings_gross (\"&savings_gross_F&\") × BR_rate (\"&BR_rate*100&\"%)\"","v":"INC1 × savings_gross (100/80) × BR_rate (20%)"}]
[null,null,"Investments",null,null,null,null,null,{"$f":"A27","v":"c11.27"},{"$f":"TRUNC(('INC(1)'!D16*savings_gross*BR_rate)+0.0099,2)","v":0},"pup"]
[null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'non-res (c91)'!A37","v":"copy to c91.32"}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&AOI&AOI!C5","v":"from AOI2"}]
[null,null,"Gilt Edge Securities",null,null,null,null,null,{"$f":"A28","v":"c11.28"},{"$f":"MAX(0,AOI!D6)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&AOI&AOI!G19","v":"from AOI10"}]
[null,null,"Chargeable Event Gains etc.",null,null,null,null,null,{"$f":"A29","v":"c11.29"},{"$f":"MAX(0,AOI!H20)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&INC&'INC(2)'!C28","v":"from INC19"}]
[null,null,"Other income ",null,null,null,null,null,{"$f":"A30","v":"c11.30"},{"$f":"MAX(0,'INC(2)'!D29)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"I35&\" + \"&I38&\" + \"&I41&\" + \"&I44&\" + \"&I47&\" + \"&I50&\" + \"&I53&\" + \"&I56","v":"c11.8 + c11.9 + c11.10 + c11.11 + c11.12 + c11.13 + c11.14 + c11.15"}]
[null,null,null,null,null,null,null,null,null,{"$f":"\" + \"&I70&\" + \"&I73&\" + \"&I76&\" + \"&I80&\" + \"&I83&\" + \"&I86","v":" + c11.25 + c11.26 + c11.27 + c11.28 + c11.29 + c11.30"}]
[null,null,"Total Tax paid at source",null,null,null,null,null,{"$f":"A31","v":"c11.31"},{"$f":"J35+J38+J41+J44+J47+J50+J53+J56+J70+J73+J76+J80+J83+J86","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"\"copy to box \"&'Tax due (c12)'!I82","v":"copy to box c12.13"}]

{"sheet":"Tax due (c12)","index":69,"n_rows":119,"n_cols":14,"rows_kept":119,"cut":false,"hidden":true,"merged":[]}
["c12.1","Calculate tax due "]
["c12.1a",null,null,"If any box in this stage is negative substitute zero, unless otherwise stated"]
["c12.1b"]
["c12.1c",null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Tax adj (c9)'!I204","v":"from c9.43"}]
["c12.1d",null,null,null,null,null,null,"Income tax due",{"$f":"A1","v":"c12.1"},{"$f":"'Tax adj (c9)'!J204","v":0}]
["c12.1e"]
["c12.1f",null,null,null,"The following 5 boxes are calculated at stage 29 (Income tax for non residents (c91 boxes))"]
["c12.2",null,null,null,"If NRD 1 = Y calculate c12.1a to c12.1e"]
["c12.3",null,null,null,"c12.1e = lower of c12.1a and c12.1b"]
["c12.4",null,null,null,"else"]
["c12.5",null,null,null,"c12.1a to c12.1d equal zero"]
["c12.6",null,null,null,"calculate c12.1e"]
["c12.7",null,null,null,null,null,null,null,null,{"$f":"I5&\" from resident calculation\"","v":"c12.1 from resident calculation"}]
["c12.7b",null,null,null,null,null,null,"total_tax_NIC_nonresS23",{"$f":"A2","v":"c12.1a"},null,"This box can be negative"]
["c12.8"]
["c12.9"]
["c12.10",null,null,null,null,null,null,null,null,{"$f":"I5&\" from non-resident calculation\"","v":"c12.1 from non-resident calculation"}]
["c12.11",null,null,null,null,null,null,"total_tax_NIC_nonresS811",{"$f":"A3","v":"c12.1b"},null,"This box can be negative"]
["c12.12"]
["c12.13"]
["c12.14",null,null,null,null,null,null,null,null,{"$f":"\"from \"&'non-res (c91)'!R119","v":"from c91.35"}]
["c12.15",null,null,null,null,null,null,"s811 calc disregarded income tax (Amount A)",{"$f":"A4","v":"c12.1c"},{"$f":"'non-res (c91)'!S119","v":0}]
["c12.16"]
["c12.17",null,null,null,null,null,null,null,null,{"$f":"I18&\" minus \"&I22","v":"c12.1b minus c12.1c"}]
["c12.17a",null,null,null,null,null,null,"s811 calc non-disregarded income tax (Amount B)",{"$f":"A5","v":"c12.1d"},{"$f":"box_c12_1_s811-J22","v":0},"This box can be negative"]
["c12.17b"]
["c12.17c"]
["c12.18"]
["c12.19"]
["c12.20"]
["c12.21",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&I5","v":"from c12.1"}]
[null,null,null,null,null,null,null,null,null,null,"total_tax_NIC_nonres",{"$f":"A6","v":"c12.1e"},{"$f":"IF(box_NRD1,MIN(box_c12_1_s23,box_c12_1_s811),box_c12_1_tax)","v":0},"This box can be negative"]
[null,null,null,null,"end if"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L32&\" minus (\"&'Div Cr (c10)'!I27&\" + \"&'Div Cr (c10)'!I44&\" + \"&'Div Cr (c10)'!I94&\")\"","v":"c12.1e minus (c10.4 + c10.5 + c10.20)"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A7","v":"c12.1f"},{"$f":"MAX(0,M32-('Div Cr (c10)'!J27+'Div Cr (c10)'!J44+'Div Cr (c10)'!J94))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Class 4 NIC (c16)'!J166","v":"from c16.31"}]
[null,"Class 4 National Insurance contributions",null,null,null,null,null,null,{"$f":"A8","v":"c12.2"},{"$f":"'Class 4 NIC (c16)'!K166","v":0}]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Class 4 NIC (c16)'!J192","v":"from c16.32"}]
[null,"Class 2 National Insurance contributions",null,null,null,null,null,null,{"$f":"A9","v":"c12.3"},{"$f":"'Class 4 NIC (c16)'!K192","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I39&\" + \"&I47","v":"c12.2 + c12.3"}]
[null,"Class 2 & Class 4 National Insurance contributions",null,null,null,null,null,null,null,null,null,{"$f":"A10","v":"c12.4"},{"$f":"J39+J47","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L36&\" + \"&L52","v":"c12.1f + c12.4"}]
[null,"Income Tax, Class 2 and Class 4 National Insurance contributions ",null,null,null,null,null,null,null,null,null,{"$f":"A11","v":"c12.5"},{"$f":"M36+M52","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&CAL&CAL!C6","v":"from CAL7"}]
[null,{"$f":"CAL!D6","v":"Underpaid tax for earlier years included in 2024-25 tax code"},null,null,null,null,null,null,{"$f":"A12","v":"c12.6"},{"$f":"CAL!D7","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'S loans(c27)'!J258","v":"from c27.44"}]
[null,"Repayment of student loans",null,null,null,null,null,null,{"$f":"A13","v":"c12.7"},{"$f":"'S loans(c27)'!K258","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'S loans(c27)'!J277","v":"from c27.45"}]
[null,"Repayment of postgraduate loans",null,null,null,null,null,null,{"$f":"A14","v":"c12.7b"},{"$f":"'S loans(c27)'!K277","v":0}]
[]
[null,null,null,null,null,null,{"$f":"\"(\"&AOR&AOR!C14&\" + \"&ASE&ASE!G20&\") × NS_gross (\"&NS_gross_F&\")\"","v":"(AOR4 + ASE15) × NS_gross (100/80)"}]
[null,"Tax due on annuity payments and royalty payments",null,null,null,{"$f":"A15","v":"c12.8"},{"$f":"TRUNC((AOR!D15+ASE!H21)*NS_gross,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"F67&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"c12.8 × BR_rate (20%)"}]
[null,null,null,null,null,null,null,null,{"$f":"A16","v":"c12.9"},{"$f":"TRUNC(G67*BR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,"Set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A17","v":"c12.10"},0]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'RBC (c19)'!C17","v":"from c19.1"}]
[null,"Remittance basis charge for non-domiciles",null,null,null,null,null,null,{"$f":"A18","v":"c12.11"},{"$f":"'RBC (c19)'!D17","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L55&\" + \"&I58&\" + \"&I61&\" + \"&I64&\" + \"&I70&\" + \"&I76","v":"c12.5 + c12.6 + c12.7 + c12.7b + c12.9 + c12.11"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A19","v":"c12.12"},{"$f":"M55+J58+J61+J64+J70+J76","v":0},"This box can be negative"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Tax paid (c11)'!I90","v":"from c11.31"}]
[null,"Total tax paid at source",null,null,null,null,null,null,{"$f":"A20","v":"c12.13"},{"$f":"'Tax paid (c11)'!J90","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&CAL&CAL!C9","v":"from CAL8"}]
[null,{"$f":"CAL!D9","v":"2024-25 underpaid tax included in 2025-26 tax code"},null,null,null,null,null,null,{"$f":"A21","v":"c12.14"},{"$f":"CAL!D10","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I82&\" + \"&I85","v":"c12.13 + c12.14"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A22","v":"c12.15"},{"$f":"J82+J85","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L79&\" minus \"&L88","v":"c12.12 minus c12.15"}]
[null,"Total Income Tax, Class 2 and Class 4 NIC due",null,null,null,null,null,null,null,null,null,{"$f":"A23","v":"c12.16"},{"$f":"M79-M88","v":0},"This box can be negative"]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'CG (c18)'!AA161","v":"from c18.58"}]
[null,"Capital gains tax",null,null,null,null,null,null,{"$f":"A24","v":"c12.17"},{"$f":"'CG (c18)'!AB161","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"L91&\" + \"&I95","v":"c12.16 + c12.17"}]
[null,"Total Income Tax, Class 2 and Class 4 NIC due, before Capital Gains tax overpaid",null,null,null,null,null,null,{"$f":"A25","v":"c12.17a"},{"$f":"M91+J95","v":0},"This box can be negative"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'CG (c18)'!AA171","v":"from c18.61"}]
[null,"Capital Gains Tax overpaid reducing tax and NICs",null,null,null,null,null,null,null,null,null,{"$f":"A26","v":"c12.17b"},{"$f":"'CG (c18)'!AB171","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L91&\" minus \"&L101","v":"c12.16 minus c12.17b"}]
[null,"Total Income Tax, Class 2 and Class 4 NIC due, after Capital Gains tax overpaid",null,null,null,null,null,null,null,null,null,{"$f":"A27","v":"c12.17c"},{"$f":"M91-M101","v":0},"This box can be negative"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I95&\" + \"&L104","v":"c12.17 + c12.17c"}]
[null,"Total Tax and NIC due",null,null,null,null,null,null,null,null,"total_tax_NIC_nonres",{"$f":"A28","v":"c12.18"},{"$f":"J95+M104","v":0},"This box can be negative"]
[]
[]
[]
[null,{"$f":"\"The following 3 boxes are only used on the SA302 (\"&I119&\" is used in the calculation at Payments on Account \"&'POAs (c13)'!H39&\")\"","v":"The following 3 boxes are only used on the SA302 (c12.21 is used in the calculation at Payments on Account c13.10)"}]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&FIN&'REL(2)'!C45","v":"from FIN1"}]
[null,"Tax already refunded in the year",null,null,null,null,null,null,{"$f":"A29","v":"c12.19"},{"$f":"'REL(2)'!D46","v":0},"Only used for display"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&CAL&CAL!C22","v":"from CAL14"}]
[null,"Tax due for earlier years",null,null,null,null,null,null,{"$f":"A30","v":"c12.20"},{"$f":"CAL!D23","v":0},"Only used for display"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"L107&\" + \"&I113&\" + \"&I116","v":"c12.18 + c12.19 + c12.20"}]
[null,null,null,null,null,null,null,"Total Due",{"$f":"A31","v":"c12.21"},{"$f":"box_18_3+J113+J116","v":0},"This box can be negative",null,"Only used for display"]

{"sheet":"POAs (c13)","index":70,"n_rows":75,"n_cols":10,"rows_kept":75,"cut":false,"hidden":true,"merged":[]}
["c13.1","Calculate Tax Due "]
["c13.2",null,null,null,null,null,null,null,{"$f":"\"from \"&CAL&CAL!G22","v":"from CAL15"}]
["c13.3","Decrease in tax due because",null,null,null,null,null,{"$f":"A1","v":"c13.1"},{"$f":"CAL!H23","v":0}]
["c13.4","of adjustments to an earlier year"]
["c13.5",null,null,null,null,null,null,null,{"$f":"\"from \"&CAL&CAL!G25","v":"from CAL16"}]
["c13.6",{"$f":"\"Any \"&next_year&\" repayment you are\"","v":"Any 2025-26 repayment you are"},null,null,null,null,null,{"$f":"A2","v":"c13.2"},{"$f":"CAL!H26","v":0}]
["c13.7","claiming now"]
["c13.8"]
["c13.9",null,null,null,null,null,"‘Payments you have made towards ",{"$f":"A3","v":"c13.3"}]
["c13.10",null,null,null,null,null,"your payments on account’"]
["c13.11"]
["c13.12",null,null,null,null,null,"‘Payments you have made towards ",{"$f":"A4","v":"c13.4"}]
["c13.13",null,null,null,null,null,"your balancing payment’ "]
["c13.14","Total due"]
["c13.15","Before Last Date for Coding?"]
["c13.16",null,{"$f":"\"If (Today’s date equal to or before 30 December \"&Tax_year_end&\") and (Employment = ‘Y’ or box \"&INC&'INC(2)'!C13&\" > 0) and (box FIN2 not ticked)\"","v":"If (Today’s date equal to or before 30 December 2025) and (Employment = ‘Y’ or box INC11 > 0) and (box FIN2 not ticked)"}]
["c13.17"]
[null,null,null,null,null,null,null,null,{"$f":"'Tax due (c12)'!I119&\" minus \"&H9","v":"c12.21 minus c13.3"}]
["PAYE_case","minus payments made towards POA",null,null,null,null,null,{"$f":"A5","v":"c13.5"},{"$f":"'Tax due (c12)'!J119-I9","v":0},"This box can be negative"]
[{"$f":"('INC(2)'!D14+EMP!D5+EMP!L5+EMP!D8+EMP!L8+MOR!D20)>0","v":false},null,{"$f":"\"else \"&H19&\" = 0 (zero)\"","v":"else c13.5 = 0 (zero)"}]
["before_30_Sep",null,"end if"]
[false]
[null,"Class 2 cannot be coded out",null,null,null,null,null,null,{"$f":"\"from \"&'Tax due (c12)'!I47","v":"from c12.3"}]
[null,"Class 2",null,null,null,null,null,{"$f":"A6","v":"c13.6"},{"$f":"'Tax due (c12)'!J47","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"H19&\" minus \"&H24","v":"c13.5 minus c13.6"}]
[null,"Amount that can be coded out",null,null,null,null,null,{"$f":"A7","v":"c13.7"},{"$f":"I19-I24","v":0},"This box can be negative"]
[]
[null,"Tax due is less than coded out limit"]
[null,"FIN2 not ticked",null,{"$f":"\"If box \"&H27&\" is positive and is less than \"&DOLLAR(coded_out_limit,0)&\" and you want this included in your \"&next_year&\" tax code, copy the\"","v":"If box c13.7 is positive and is less than £3,000 and you want this included in your 2025-26 tax code, copy the"}]
[null,null,null,{"$f":"\"figure in box \"&H27&\" to box \"&H32","v":"figure in box c13.7 to box c13.8"}]
[null,null,null,"else",null,null,null,{"$f":"A8","v":"c13.8"},{"$f":"IF(AND(PAYE_case,to_be_coded,before_30_sep,'POAs (c13)'!I19<coded_out_limit),'POAs (c13)'!I27,0)","v":0}]
[null,null,null,{"$f":"\" leave box \"&H32&\" blank\"","v":" leave box c13.8 blank"}]
[null,null,null,"end if"]
[null,null,null,null,null,null,null,null,{"$f":"H3&\" + \"&H6&\" + \"&H9&\" + \"&H12&\" + \"&H32","v":"c13.1 + c13.2 + c13.3 + c13.4 + c13.8"}]
[null,"Adjustments, payments and coded-out",null,null,null,null,null,{"$f":"A9","v":"c13.9"},{"$f":"I3+I6+I9+I12+I32","v":0}]
[]
[null,"Total due",null,null,null,null,null,null,{"$f":"'Tax due (c12)'!I119&\" minus \"&H36","v":"c12.21 minus c13.9"}]
[null,"minus adjustments, payments and coded-out",null,null,null,null,null,{"$f":"A10","v":"c13.10"},{"$f":"'Tax due (c12)'!J119-I36","v":0},"This box can be negative"]
[]
[null,"Total Income Tax and NIC due minus",null,null,null,null,null,null,{"$f":"'Tax due (c12)'!L91&\" minus (\"&'Tax due (c12)'!I47&\" + \"&'Tax due (c12)'!I61&\" + \"&'Tax due (c12)'!I64&\" + \"&'POAs (c13)'!H32&\" + \"&NRD&NRD!K23&\")\"","v":"c12.16 minus (c12.3 + c12.7 + c12.7b + c13.8 + NRD36)"}]
[null,"(Class 2, Repayment of student loans +  Repayment of postgraduate loans + amount coded + POA adjustment",null,null,null,null,null,{"$f":"A11","v":"c13.11"},{"$f":"'Tax due (c12)'!M91-('Tax due (c12)'!J47+'Tax due (c12)'!J61+'Tax due (c12)'!J64+I32+NRD!L24)","v":0},"This box can be negative"]
[]
[null,null,null,null,{"$f":"\"if box \"&H42&\" is < POA_limit (\"&DOLLAR(POA_limit,0)&\")\"","v":"if box c13.11 is < POA_limit (£1,000)"}]
[null,null,null,null,{"$f":"\"set boxes \"&H48&\" to \"&H71&\" to 0 (zero)\"","v":"set boxes c13.12 to c13.16 to 0 (zero)"}]
[null,null,null,null,"else"]
[null,"Notional tax on Gains, charges, state pension,",null,null,null,null,null,null,{"$f":"'Tax adj (c9)'!L86&\" + \"&'Tax adj (c9)'!I92&\" + \"&'Tax due (c12)'!L32&\" + \"&'Tax due (c12)'!I39&\" + \"&'Tax due (c12)'!I70&\" + \"&'Tax due (c12)'!I76&\" minus \"&NRD&NRD!K23","v":"c9.25 + c9.27 + c12.1e + c12.2 + c12.9 + c12.11 minus NRD36"}]
[null,"remittance basis charge minus POA adjustment",null,null,null,null,null,{"$f":"A12","v":"c13.12"},{"$f":"IF(I42<POA_limit,0,'Tax adj (c9)'!M86+'Tax adj (c9)'!J92+'Tax due (c12)'!M32+'Tax due (c12)'!J39+'Tax due (c12)'!J70+'Tax due (c12)'!J76-NRD!L24)","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"H48&\" × 20%\"","v":"c13.12 × 20%"}]
[null,null,null,null,null,null,null,{"$f":"A13","v":"c13.13"},{"$f":"IF(I42<POA_limit,0,I48*20%)","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"if box \"&CAL&CAL!C14&\" ticked \"","v":"if box CAL10 ticked "}]
[null,"Claim to reduce payments on account",null,null,null,null,null,null,{"$f":"H58&\" = box \"&CAL&CAL!G14","v":"c13.14 = box CAL11"}]
[null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,{"$f":"H58&\" = 0 (zero)\"","v":"c13.14 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,{"$f":"A14","v":"c13.14"},{"$f":"IF(I42<POA_limit,0,IF(claim_to_reduce,CAL!H15,0))","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"H42&\" x 50%\"","v":"c13.11 x 50%"}]
[null,null,null,null,null,null,null,{"$f":"A15","v":"c13.15"},{"$f":"IF(I42<POA_limit,0,TRUNC(I42*50%,2))","v":0}]
[]
[null,null,null,null,{"$f":"\"if box \"&H51&\" minus \"&H42&\" = 0\"","v":"if box c13.13 minus c13.11 = 0"}]
[null,null,null,null,{"$f":"H71&\" = 0\"","v":"c13.16 = 0"}]
[null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,{"$f":"\"if box \"&CAL&CAL!C14&\" ticked \"","v":"if box CAL10 ticked "}]
[null,null,null,null,null,null,null,null,{"$f":"H71&\" = lower of \"&H58&\" and \"&H61","v":"c13.16 = lower of c13.14 and c13.15"}]
[null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,{"$f":"H71&\" = \"&H61","v":"c13.16 = c13.15"}]
[null,null,null,null,null,null,null,null,"end if"]
[null,{"$f":"\"Each POA for \"&next_year","v":"Each POA for 2025-26"},null,null,null,null,null,{"$f":"A16","v":"c13.16"},{"$f":"IF(I42<POA_limit,0,IF(I51>I42,0,IF(claim_to_reduce,MIN(I58,I61),I61)))","v":0}]
[null,null,null,null,"end if"]
[null,null,null,null,"end if"]
[null,{"$f":"\"Total Amount Payable on 31 January \"&BCD_year","v":"Total Amount Payable on 31 January 2026"},null,null,null,null,null,null,{"$f":"H39&\" + \"&H71","v":"c13.10 + c13.16"}]
[null,null,null,null,null,null,null,{"$f":"A17","v":"c13.17"},{"$f":"I39+I71","v":0},"This box can be negative"]

{"sheet":"allowances (c14c15)","index":71,"n_rows":165,"n_cols":16,"rows_kept":165,"cut":false,"hidden":true,"merged":[]}
["c14.1",{"$f":"\"Calculate personal allowance due if your income is \"&DOLLAR(PA_taper_limit,0)&\" or more\"","v":"Calculate personal allowance due if your income is £100,000 or more"}]
["c14.2",null,null,null,null,null,"If any box in this stage is negative substitute zero"]
["c14.3"]
["c14.4",null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Deductions (c4)'!H279","v":"from c4.63"}]
["c14.5",null,"Adjusted Net Income for Allowances",null,null,null,null,null,null,null,{"$f":"A1","v":"c14.1"},{"$f":"TRUNC(MAX(0,'Deductions (c4)'!I279),0)","v":0}]
["c14.6"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"PA_taper_limit (\"&DOLLAR(PA_taper_limit,0)&\")\"","v":"PA_taper_limit (£100,000)"}]
[null,null,"Income Limit for Personal Allowance",null,null,null,null,null,null,null,{"$f":"A2","v":"c14.2"},{"$f":"PA_taper_limit","v":100000}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K5&\" minus \"&K8","v":"c14.1 minus c14.2"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A3","v":"c14.3"},{"$f":"MAX(0,L5-L8)","v":0}]
[]
[null,null,"Personal Allowance",null,null,null,null,null,null,null,null,{"$f":"\"P_A (\"&DOLLAR(P_A,0)&\")\"","v":"P_A (£12,570)"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A4","v":"c14.4"},{"$f":"P_A","v":12570}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&E58","v":"copy to c15.6"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K11&\" × AA_excess (\"&AA_excess * 100&\"%)\"","v":"c14.3 × AA_excess (50%)"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A5","v":"c14.5"},{"$f":"TRUNC(L11*AA_excess,0)","v":0},"£down"]
[]
[null,null,"Not part of SA tax calculation requirements - for in year repayments only"]
[null,null,null,null,null,null,null,null,null,null,null,"in year repayment PA amount"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(in_year_rept,'Add pages'!I36,0)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K14&\" minus \"&K18","v":"c14.4 minus c14.5"}]
[null,null,"Personal Allowance/Reduced Personal Allowance",null,null,null,null,null,null,null,{"$f":"A6","v":"c14.6"},{"$f":"IF(in_year_rept,MIN(L22,MAX(0,L14-L18)),MAX(0,L14-L18))","v":12570}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to box \"&'Deductions (c4)'!H299&\" and \"&E61","v":"copy to box c4.64 and c15.7"}]
[]
[]
[null,null,null,null,null,null,null,"If any box in this stage is negative substitute zero"]
[]
["c15.1",null,{"$f":"\"Calculate age related Married Couple’s Allowance due claimed by husband, spouse or civil partner with higher income (box MCA\"&MCA!C4&\" present)\"","v":"Calculate age related Married Couple’s Allowance due claimed by husband, spouse or civil partner with higher income (box MCA1 present)"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"Only complete these boxes if either you or your wife (or a former wife you were married to in \"&tax_year&\" were born before 6 April \"&MCA_year","v":"Only complete these boxes if either you or your wife (or a former wife you were married to in 2024-25 were born before 6 April 1935"}]
["c15.2",null,null,null,null,null,null,null,null,null,null,null,null,"Calculate Age related Married Couple's Allowance Due (claimed by husband (marriages up to 5 December 2005), "]
["c15.3",null,{"$f":"\"If MCA\"&MCA!C4&\" present then\"","v":"If MCA1 present then"},null,null,null,null,null,null,null,null,null,null,"or spouse or civil partner with higher income (marriages on or after 5 December 2005))"]
["c15.4",null,{"$f":"\"DOB for Married Couple’s Allowance = earliest date from box \"&YPD&'INC(1)'!C4&\" or box MCA\"&MCA!C8&\" or box MCA\"&MCA!C9","v":"DOB for Married Couple’s Allowance = earliest date from box YPD1 or box MCA2 or box MCA5"}]
["c15.5",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Enter the maximum Married Couples Allowance from \"&N37","v":"Enter the maximum Married Couples Allowance from Table 1"}]
["c15.6",null,null,null,null,null,null,null,null,null,null,{"$f":"\"If DOB for Married Couple's Allowance is Null or after 5 April \"&MCA_year","v":"If DOB for Married Couple's Allowance is Null or after 5 April 1935"},null,"Table 1"]
["c15.7",null,null,null,null,null,null,null,null,null,null,{"$f":"K43&\" = 0 (zero)\"","v":"c15.1 = 0 (zero)"},null,"Date of Birth","Maximum"]
["c15.8",null,null,null,null,null,null,null,null,null,null,"else",null,"of the elder","Married"]
["c15.9",null,null,null,null,null,null,null,null,null,null,{"$f":"\"(DOB for Married Couple's Allowance is before 6 April \"&MCA_year&\")\"","v":"(DOB for Married Couple's Allowance is before 6 April 1935)"},null,"of you, your wife","Couple's"]
["c15.10",null,null,null,null,null,null,null,null,null,null,{"$f":"K43&\" = H_MCA (\"&DOLLAR(H_MCA,0)&\")\"","v":"c15.1 = H_MCA (£11,080)"},null,"or former wife","Allowance"]
["c15.11",null,null,null,null,null,null,null,null,null,null,"end if"]
["c15.12",null,"Married Couple's Allowance",null,null,null,null,null,null,null,{"$f":"A32","v":"c15.1"},{"$f":"IF(Older_spouse=1,H_MCA,0)","v":0},null,{"$f":"\"After 5 April \"&MCA_year","v":"After 5 April 1935"},0]
["c15.13"]
["c15.14",null,null,null,null,null,null,null,{"$f":"\"from \"&'Deductions (c4)'!H279","v":"from c4.63"},null,null,null,null,{"$f":"\"Before 6 April \"&MCA_year","v":"Before 6 April 1935"},{"$f":"H_MCA","v":11080}]
["c15.15",null,"Adjusted Net Income",null,null,null,null,{"$f":"A33","v":"c15.2"},{"$f":"'Deductions (c4)'!I279","v":0},null,null,null,null,null,null,"Used in SA110 Notes"]
["c15.16"]
["c15.17",null,null,null,null,null,null,null,{"$f":"\"AA_limit (\"&DOLLAR(AA_limit,0)&\")\"","v":"AA_limit (£37,000)"}]
["c15.18",null,"Income limit for age related allowances",null,null,null,null,{"$f":"A34","v":"c15.3"},{"$f":"AA_limit","v":37000}]
["c15.19"]
["c15.20",null,null,null,null,null,null,null,{"$f":"H46&\" minus \"&H49","v":"c15.2 minus c15.3"}]
["c15.21",null,null,null,null,null,null,{"$f":"A35","v":"c15.4"},{"$f":"MAX(0,I46-I49)","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"H52&\" × AA_excess (\"&AA_excess * 100&\"%)\"","v":"c15.4 × AA_excess (50%)"}]
[null,null,null,null,null,null,null,{"$f":"A36","v":"c15.5"},{"$f":"TRUNC(I52*AA_excess,0)","v":0},"£down"]
[]
[null,null,null,null,null,{"$f":"\"from \"&K14","v":"from c14.4"}]
[null,null,null,null,{"$f":"A37","v":"c15.6"},{"$f":"L14","v":12570}]
[]
[null,null,null,null,null,{"$f":"\"from \"&K26","v":"from c14.6"},null,null,{"$f":"E58&\" minus \"&E61","v":"c15.6 minus c15.7"}]
[null,null,null,null,{"$f":"A38","v":"c15.7"},{"$f":"L26","v":12570},null,{"$f":"A39","v":"c15.8"},{"$f":"MAX(0,F58-F61)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"H55&\" minus \"&H61","v":"c15.5 minus c15.8"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A40","v":"c15.9"},{"$f":"MAX(0,I55-I61)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K43&\" minus \"&K64","v":"c15.1 minus c15.9"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A41","v":"c15.10"},{"$f":"MAX(0,L43-L64)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"If \"&K43&\" is greater than 0 (zero)\"","v":"If c15.1 is greater than 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74&\" = Higher of \"&K67&\" and MCA (\"&DOLLAR(MCA,0)&\")\"","v":"c15.11 = Higher of c15.10 and MCA (£4,280)"}]
[null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74&\" = 0 (zero)\"","v":"c15.11 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A42","v":"c15.11"},{"$f":"IF(L43>0,MAX(MCA,L67),0)","v":0},null,{"$f":"\"copy to box \"&'Tax adj (c9)'!I51&\" unless you were married this year (see note)\"","v":"copy to box c9.16 unless you were married this year (see note)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null," or unless your spouse is getting half or all of the allowance, see notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Used in SA110 Notes"]
[]
[]
[null,null,"Calculate Age related Married Couple's Allowance Due (claimed by wife (marriages up to 5 December 2005),"]
[null,null,"or the spouse or civil partner with the lower income)"]
[]
[null,null,"Calculate reduction for marriage in year",null,null,null,null,null,{"$f":"\"If MCA\"&MCA!C16&\" present\"","v":"If MCA9 present"}]
[null,null,null,null,null,null,null,null,{"$f":"H87&\" = Select month from \"&C103","v":"c15.12 = Select month from Table A"}]
[null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,{"$f":"H87&\" = 0 (zero)\"","v":"c15.12 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,{"$f":"\"Select month from \"&C103","v":"Select month from Table A"},{"$f":"A43","v":"c15.12"},{"$f":"months_not_married","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"K74&\" × \"&H87","v":"c15.11 × c15.12"}]
[null,null,null,null,null,null,null,{"$f":"A44","v":"c15.13"},{"$f":"L74*I87","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"H90&\" divided by 12\"","v":"c15.13 divided by 12"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A45","v":"c15.14"},{"$f":"TRUNC(I90/12,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74&\" minus \"&K93","v":"c15.11 minus c15.14"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A46","v":"c15.15"},{"$f":"MAX(0,L74-L93)","v":0},null,{"$f":"\"copy to box \"&'Tax adj (c9)'!I51&\" unless your spouse is getting half or all of the allowance\"","v":"copy to box c9.16 unless your spouse is getting half or all of the allowance"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Used in SA110 Notes"]
[null,null,"else"]
[null,null,{"$f":"K43&\" to \"&K96&\" = 0 (zero)\"","v":"c15.1 to c15.15 = 0 (zero)"}]
[null,null,"end if"]
[]
[null,null,"Table A"]
[null,null,"Date of Marriage between:","Month"]
[null,null,{"$f":"\"Before 6 May \"&Tax_year_start&\" (or no date entered)\"","v":"Before 6 May 2024 (or no date entered)"},0]
[null,null,{"$f":"\"6 May \"&Tax_year_start&\" to 5 June \"&Tax_year_start","v":"6 May 2024 to 5 June 2024"},1]
[null,null,{"$f":"\"6 June \"&Tax_year_start&\" to 5 July \"&Tax_year_start","v":"6 June 2024 to 5 July 2024"},2]
[null,null,{"$f":"\"6 July \"&Tax_year_start&\" to 5 August \"&Tax_year_start","v":"6 July 2024 to 5 August 2024"},3]
[null,null,{"$f":"\"6 August \"&Tax_year_start&\" to 5 September \"&Tax_year_start","v":"6 August 2024 to 5 September 2024"},4]
[null,null,{"$f":"\"6 September \"&Tax_year_start&\" to 5 October \"&Tax_year_start","v":"6 September 2024 to 5 October 2024"},5]
[null,null,{"$f":"\"6 October \"&Tax_year_start&\" to 5 November \"&Tax_year_start","v":"6 October 2024 to 5 November 2024"},6]
[null,null,{"$f":"\"6 November \"&Tax_year_start&\" to 5 December \"&Tax_year_start","v":"6 November 2024 to 5 December 2024"},7]
[null,null,{"$f":"\"6 December \"&Tax_year_start&\" to 5 January \"&Tax_year_end","v":"6 December 2024 to 5 January 2025"},8]
[null,null,{"$f":"\"6 January \"&Tax_year_end&\" to 5 February \"&Tax_year_end","v":"6 January 2025 to 5 February 2025"},9]
[null,null,{"$f":"\"6 February \"&Tax_year_end&\" to 5 March \"&Tax_year_end","v":"6 February 2025 to 5 March 2025"},10]
[null,null,{"$f":"\"6 March \"&Tax_year_end&\" to 5 April \"&Tax_year_end","v":"6 March 2025 to 5 April 2025"},11]
[null,null,{"$f":"\"6 April \"&Tax_year_end&\" and later\"","v":"6 April 2025 and later"},12]
[]
[]
[null,null,"Calculate Age related Married Couple's Allowance Due (claimed by wife or the spouse or civil partner with the lower income)"]
[null,null,{"$f":"\"This can be either claimed by wife or lower income spouse / civil partner (boxes \"&N128&\", or \"&N130&\") or allocated to wife or lower income spouse / civil partner by husband or higher income spouse / civil partner \"","v":"This can be either claimed by wife or lower income spouse / civil partner (boxes box MCA6 = Y, or box MCA7 = Y) or allocated to wife or lower income spouse / civil partner by husband or higher income spouse / civil partner "}]
[null,null,{"$f":"\"(box \"&N127&\", or box \"&N129&\").\"","v":"(box box MCA3 = Y, or box box MCA4 = Y)."}]
[]
[null,null,"If (MCA3 or MCA4 or MCA6 or MCA7) = Y, then"]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"if \"&N127&\" or \"&N128","v":"if box MCA3 = Y or box MCA6 = Y"},null,null,null,null,"Table B"]
[null,null,null,null,null,null,null,null,{"$f":"H131&\" = MCA_2 (\"&DOLLAR(MCA_2,0)&\")\"","v":"c15.16 = MCA_2 (£2,140)"},null,null,null,null,"box MCA3 = Y",{"$f":"MCA_2","v":2140}]
[null,null,null,null,null,null,null,null,"else",null,null,null,null,"box MCA6 = Y",{"$f":"MCA_2","v":2140}]
[null,null,null,null,null,null,null,null,{"$f":"H131&\" = MCA (\"&DOLLAR(MCA,0)&\")\"","v":"c15.16 = MCA (£4,280)"},null,null,null,null,"box MCA4 = Y",{"$f":"MCA","v":4280}]
[null,null,null,null,null,null,null,null,"end if",null,null,null,null,"box MCA7 = Y",{"$f":"MCA","v":4280}]
[null,null,null,null,null,null,{"$f":"\"Select amount from \"&N126","v":"Select amount from Table B"},{"$f":"A47","v":"c15.16"},{"$f":"IF(MCA_to_wife,MCA,IF(MCA_split,MCA_2,0))","v":0},null,null,null,null,"None of above","zero"]
[]
[null,null,"Calculate reduction for marriage in year"]
[null,null,null,null,null,null,null,null,{"$f":"\"if MCA\"&MCA!C16&\" present\"","v":"if MCA9 present"}]
[null,null,null,null,null,null,null,null,{"$f":"H139&\" = Select month from table A\"","v":"c15.17 = Select month from table A"}]
[null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,{"$f":"H139&\" = 0 (zero)\"","v":"c15.17 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,{"$f":"\"Select month from \"&C103","v":"Select month from Table A"},{"$f":"A48","v":"c15.17"},{"$f":"months_not_married","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"H131&\" × \"&H139","v":"c15.16 × c15.17"}]
[null,null,null,null,null,null,null,{"$f":"A49","v":"c15.18"},{"$f":"I131*I139","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"H142&\" divided by 12\"","v":"c15.18 divided by 12"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A50","v":"c15.19"},{"$f":"TRUNC((I142/12)+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"H131&\" minus \"&K145","v":"c15.16 minus c15.19"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"A51","v":"c15.20"},{"$f":"MAX(0,I131-L145)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"If MCA\"&MCA!C5&\" is present then copy \"&K148&\" to box \"&'Tax adj (c9)'!I51","v":"If MCA8 is present then copy c15.20 to box c9.16"}]
[null,null,"else"]
[null,null,{"$f":"H131&\" to \"&K148&\" = 0 (zero)\"","v":"c15.16 to c15.20 = 0 (zero)"}]
[null,null,"end if"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"If box MCA\"&MCA!C4&\" is present\"","v":"If box MCA1 is present"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K164&\" = \"&K96&\" minus \"&K148","v":"c15.21 = c15.15 minus c15.20"}]
[null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"If box MCA\"&MCA!C5&\" is present\"","v":"If box MCA8 is present"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K164&\" = \"&K148","v":"c15.21 = c15.20"}]
[null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K164&\" = 0 (zero)\"","v":"c15.21 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,"Married Couples Allowance",null,null,null,null,null,null,null,{"$f":"A52","v":"c15.21"},{"$f":"IF(man_mca_claim,MAX(0,L96-L148),IF(wife_mca_claim,L148,0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"If MCA\"&MCA!C4&\" is present then copy \"&K164&\" to box \"&'Tax adj (c9)'!I51","v":"If MCA1 is present then copy c15.21 to box c9.16"}]

{"sheet":"Class 4 NIC (c16)","index":72,"n_rows":202,"n_cols":14,"rows_kept":202,"cut":false,"hidden":true,"merged":[]}
["c16.1","Calculate Class 4 NIC due"]
["c16.2"]
["c16.3",null,"If any box in this stage is negative substitute zero, unless otherwise stated"]
["c16.4"]
["c16.5",null,"Commercial Software Developers only:"]
["c16.5.1",null,"For Class 2 you may find it more efficient to centralise and have one box rather than"]
["c16.6",null,"have multiple pseudo boxes for each self-employed, partnership and Lloyds page."]
["c16.7"]
["c16.8",null,"The Class 1 can also be centralised rather than have, for example, the pseudo boxes"]
["c16.9",null,"on the employment and minister of religion pages etc."]
["c16.10"]
["c16.11",null,"Where the Class 1 figure is supplied for pre-population it is one figure of “Total class 1"]
["c16.12",null,"NICable earnings between the PT and UEL”. The xml can feed into one or both of the"]
["c16.13",null,"pseudo boxes on the Employment page. "]
["c16.14"]
["c16.15"]
["c16.16"]
["c16.17"]
["c16.18"]
["c16.19"]
["c16.20"]
["c16.21",null,"Class 4 NIC exempt",null,"IF NIC Exception",null,{"$f":"\"[Class 4 NIC exempt] (\"&LUN&LUN!K16&\" = Y) or any instances of boxes (\"&SSE&SE!C17&\" = Y) or (\"&FSE&SE!G29&\" = Y) or (\"&SPS&PS!C16&\" = Y) or (\"&FPS&PS!J14&\" = Y)\"","v":"[Class 4 NIC exempt] (LUN64 = Y) or any instances of boxes (SSE37 = Y) or (FSE101 = Y) or (SPS26 = Y) or (FPS26 = Y)"}]
["c16.22"]
["c16.23",null,null,null,null,{"$f":"\"Calculate \"&J50&\" to \"&G88","v":"Calculate c16.1 to c16.12"}]
["c16.24",null,null,null,null,{"$f":"\"Set \"&G91&\" to \"&J166&\" to 0 (zero)\"","v":"Set c16.13 to c16.31 to 0 (zero)"}]
["c16.25",null,null,null,"Else"]
["c16.26",null,null,null,null,{"$f":"\"Calculate \"&J50&\" to \"&A20","v":"Calculate c16.1 to c16.19"}]
["c16.27"]
["c16.28"]
["c16.29"]
["c16.30"]
["c16.31"]
["c16.32"]
["c16.33"]
[]
[]
[null,null,null,null,null,{"$f":"\"If \"&G91&\" = 0 (zero)\"","v":"If c16.13 = 0 (zero)"}]
[null,null,null,null,null,{"$f":"\"Set \"&J110&\" to \"&J158&\" to 0 (zero)\"","v":"Set c16.20 to c16.30 to 0 (zero)"}]
[null,null,null,null,null,{"$f":"\"Set \"&J166&\" = \"&J103","v":"Set c16.31 = c16.19"}]
[null,null,null,null,null,"Else"]
[null,null,null,null,null,{"$f":"\"Calculate \"&J110","v":"Calculate c16.20"}]
[null,null,null,null,null,{"$f":"\"If \"&J110&\" = 0 (zero)\"","v":"If c16.20 = 0 (zero)"}]
[null,null,null,null,null,{"$f":"\"Set \"&J113&\" to \"&J158&\" to 0 (zero)\"","v":"Set c16.21 to c16.30 to 0 (zero)"}]
[null,null,null,null,null,{"$f":"\"Set \"&J166&\" = \"&J103","v":"Set c16.31 = c16.19"}]
[null,null,null,null,null,"Else"]
[null,null,null,null,null,{"$f":"\"Calculate \"&J113&\" to \"&J158","v":"Calculate c16.21 to c16.30"}]
[null,null,null,null,null,{"$f":"\"Set \"&J166&\" to lower of \"&J103&\" and \"&J158","v":"Set c16.31 to lower of c16.19 and c16.30"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&SSE&SE!C8&\")\"","v":"Total all instances (SSE31)"}]
[null,null,null,null,null,null,null,"Self Employment Profits",null,{"$f":"A1","v":"c16.1"},{"$f":"TRUNC(SE!D9,0)","v":0},"£down (for each SSE)"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&FSE&SE!G14&\")\"","v":"Total all instances (FSE76)"}]
[null,null,null,null,null,null,null,null,null,{"$f":"A2","v":"c16.2"},{"$f":"TRUNC(SE!H15,0)","v":0},"£down (for each FSE)"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&LUN&LUN!K7","v":"from LUN52"}]
[null,null,null,null,null,null,null,"Lloyd's Underwriter Profits",null,{"$f":"A3","v":"c16.3"},{"$f":"TRUNC(LUN!L8,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&SPS&PS!C7&\")\"","v":"Total all instances (SPS20)"}]
[null,null,null,null,null,null,null,"Partnership Profits",null,{"$f":"A4","v":"c16.4"},{"$f":"TRUNC(PS!D8,0)","v":0},"£down (for each SPS)"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&FPS&PS!J7&\")\"","v":"Total all instances (FPS20)"}]
[null,null,null,null,null,null,null,null,null,{"$f":"A5","v":"c16.5"},{"$f":"TRUNC(PS!K8,0)","v":0},"£down (for each FPS)"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"'Deductions (c4)'!H236","v":"c4.54.1"}]
[null,null,null,null,null,null,null,"Total transition profit",null,{"$f":"A6","v":"c16.5.1"},{"$f":"'Deductions (c4)'!I236","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J50&\" + \"&J53&\" + \"&J56&\" + \"&J59&\" + \"&J62&\" + \"&J65","v":"c16.1 + c16.2 + c16.3 + c16.4 + c16.5 + c16.5.1"}]
[null,null,null,null,null,null,null,"Total profits for Class 4 NIC",null,null,null,null,{"$f":"A7","v":"c16.6"},{"$f":"K50+K53+K56+K59+K62+K65","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"\"NIC Adjustments (use absolute value of Return boxes in boxes \"&J73&\" to \"&J82&\")\"","v":"NIC Adjustments (use absolute value of Return boxes in boxes c16.7 to c16.10)"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances absolute value (\"&FSE&SE!G32&\")\"","v":"Total all instances absolute value (FSE102)"}]
[null,null,null,null,null,null,null,null,null,{"$f":"A8","v":"c16.7"},{"$f":"TRUNC(ABS(SE!H33)+0.99,0)","v":0},"£up (for each FSE)"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\" absolute value from \"&LUN&LUN!K19","v":" absolute value from LUN65"}]
[null,null,null,null,null,null,null,null,null,{"$f":"A9","v":"c16.8"},{"$f":"TRUNC(ABS(LUN!L20)+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances absolute value  (\"&SPS&PS!C19&\")\"","v":"Total all instances absolute value  (SPS27)"}]
[null,null,null,null,null,null,null,null,null,{"$f":"A10","v":"c16.9"},{"$f":"TRUNC(ABS(PS!D20)+0.99,0)","v":0},"£up (for each SPS)"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances absolute value (\"&FPS&PS!M14&\")\"","v":"Total all instances absolute value (FPS27)"}]
[null,null,null,null,null,null,null,null,null,{"$f":"A11","v":"c16.10"},{"$f":"TRUNC(ABS(PS!N15)+0.99,0)","v":0},"£up (for each FPS)"]
[]
[null,null,null,null,null,null,null,{"$f":"J73&\" + \"&J76&\" + \"&J79&\" + \"&J82","v":"c16.7 + c16.8 + c16.9 + c16.10"}]
[null,"Class 4 NIC adjustments",null,null,null,null,{"$f":"A12","v":"c16.11"},{"$f":"K73+K76+K79+K82","v":0}]
[]
[null,"Total profit less adjustments",null,null,null,null,null,{"$f":"M68&\" minus \"&G85","v":"c16.6 minus c16.11"}]
[null,"Used for Class 4 and Class 2",null,null,null,null,{"$f":"A13","v":"c16.12"},{"$f":"MAX(N68-H85,0)","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"G88&\" minus NIC_LEL (\"&DOLLAR(NIC_LEL,0)&\")\"","v":"c16.12 minus NIC_LEL (£12,570)"}]
[null,"Profit on which Class 4 NIC is due",null,null,null,null,{"$f":"A14","v":"c16.13"},{"$f":"IF(NIC_exempt,0,MAX(H88-NIC_LEL,0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"max_NIC (\"&DOLLAR(max_NIC,2)&\")\"","v":"max_NIC (£3,016.00)"}]
[null,{"$f":"\"Maximum Class 4 NIC chargeable × NIC_rate (\"&(NIC_rate*100)&\"%)\"","v":"Maximum Class 4 NIC chargeable × NIC_rate (6%)"},null,null,null,null,null,null,null,{"$f":"A15","v":"c16.14"},{"$f":"IF(NIC_exempt,0,max_NIC)","v":3016}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&G97&\" × NIC_rate (\"&(NIC_rate*100)&\"%))\"","v":"lower of (c16.15 × NIC_rate (6%))"}]
[null,null,null,null,null,null,null,{"$f":"\"lower of \"&G91&\" and NIC_Band (\"&DOLLAR(NIC_Band,0)&\")\"","v":"lower of c16.13 and NIC_Band (£37,700)"},null,null,{"$f":"\"and max_NIC (\"&DOLLAR(max_NIC,2)&\")\"","v":"and max_NIC (£3,016.00)"}]
[null,null,null,null,null,null,{"$f":"A16","v":"c16.15"},{"$f":"IF(NIC_exempt,0,MIN(H91,NIC_Band))","v":0},null,{"$f":"A17","v":"c16.16"},{"$f":"IF(NIC_exempt,0,MIN(TRUNC(H97*NIC_rate,2),max_NIC))","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,{"$f":"G91&\" minus \"&G97","v":"c16.13 minus c16.15"},null,null,{"$f":"G100&\" × NIC_supp_rate (\"&(NIC_supp_rate*100)&\"%)\"","v":"c16.17 × NIC_supp_rate (2%)"}]
[null,null,null,null,null,null,{"$f":"A18","v":"c16.17"},{"$f":"IF(NIC_exempt,0,MAX(0,H91-H97))","v":0},null,{"$f":"A19","v":"c16.18"},{"$f":"IF(NIC_exempt,0,TRUNC(H100*NIC_supp_rate,2))","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J97&\" + \"&J100","v":"c16.16 + c16.18"}]
[null,"Calculation of Class 4 without reference to Class 1",null,null,null,null,null,null,"Class 4 NIC due",{"$f":"A20","v":"c16.19"},{"$f":"IF(NIC_exempt,0,K97+K100)","v":0}]
[]
[null,"Reg 100 Calculation"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances (\"&NI!C19&\") + (\"&NI!C26&\")\"","v":"Total all instances (EMPCL1) + (MORCL1)"}]
[null,"Total class 1 NICable earnings between the PT and UEL",null,null,null,null,null,null,null,{"$f":"A21","v":"c16.20"},{"$f":"IF(OR(H91=0,NIC_exempt),0,TRUNC(NI!D20+0.99,0)+TRUNC(NI!D27+0.99,0))","v":0},"£up (for each EMP + MOR)"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J110&\" × NIC1_rate (\"&NIC1_rate*100&\"%)\"","v":"c16.20 × NIC1_rate (8%)"}]
[null,null,null,null,null,null,null,null,"Class 1 NICs due at standard rate",{"$f":"A22","v":"c16.21"},{"$f":"IF(OR(H91=0,K110=0,NIC_exempt),0,TRUNC((K110*NIC1_rate)+0.0099,2))","v":0},"pup"]
[]
[null,null,null,null,null,null,null,null,null,null,"Set to zero"]
[null,null,null,null,null,null,null,null,null,{"$f":"A23","v":"c16.22"},0]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J93","v":"c16.14"}]
[null,{"$f":"\"Total Max Class 4 NIC Charge x UPL rate \"","v":"Total Max Class 4 NIC Charge x UPL rate "},null,null,null,null,null,null,null,{"$f":"A24","v":"c16.23"},{"$f":"IF(OR(H91=0,K110=0,NIC_exempt),0,IF(K113=0,0,K93))","v":0}]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J119&\" minus \"&J113","v":"c16.23 minus c16.21"}]
[null,"Subtract Class 1",null,null,null,null,null,null,null,{"$f":"A25","v":"c16.24"},{"$f":"IF(OR(H91=0,K110=0,NIC_exempt),0,IF(K113=0,0,MAX(0,K119-K113)))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J128&\" divided by NIC_rate (\"&NIC_rate*100&\"%)\"","v":"c16.24 divided by NIC_rate (6%)"}]
[null,{"$f":"\"Divide the result of \"&J128&\" by UPL rate\"","v":"Divide the result of c16.24 by UPL rate"},null,null,null,null,null,null,null,{"$f":"A26","v":"c16.25"},{"$f":"IF(OR(H91=0,K110=0,NIC_exempt),0,TRUNC(K128/NIC_rate,2))","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&G88&\" and NIC_UEL (\"&DOLLAR(NIC_UEL,0)&\")) minus NIC_LEL (\"&DOLLAR(NIC_LEL,0)&\")\"","v":"lower of (c16.12 and NIC_UEL (£50,270)) minus NIC_LEL (£12,570)"}]
[null,"Subtract the LPL from the UPL, or the Actual profit figure, (whichever is lowest)",null,null,null,null,null,null,null,{"$f":"A27","v":"c16.26"},{"$f":"IF(OR(H91=0,K110=0,NIC_exempt),0,IF(K113=0,0,MIN(H88,NIC_UEL)-NIC_LEL))","v":0},"This box can be negative"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J134&\" minus \"&J131","v":"c16.26 minus c16.25"}]
[null,{"$f":"\"Subtract the result of \"&J131&\" from the result of \"&J134","v":"Subtract the result of c16.25 from the result of c16.26"},null,null,null,null,null,null,null,{"$f":"A28","v":"c16.27"},{"$f":"IF(OR(H91=0,K110=0,NIC_exempt),0,MAX(0,K134-K131))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J137&\" × NIC_supp_rate (\"&NIC_supp_rate*100&\"%)\"","v":"c16.27 × NIC_supp_rate (2%)"}]
[null,{"$f":"\"Multiply the result of \"&J137&\" by LPL rate\"","v":"Multiply the result of c16.27 by LPL rate"},null,null,null,null,null,null,null,{"$f":"A29","v":"c16.28"},{"$f":"IF(OR(H91=0,K110=0,NIC_exempt),0,TRUNC(K137*NIC_supp_rate,2))","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&G88&\" minus NIC_UEL (\"&DOLLAR(NIC_UEL,0)&\")) × NIC_supp_rate (\"&NIC_supp_rate*100&\"%)\"","v":"(c16.12 minus NIC_UEL (£50,270)) × NIC_supp_rate (2%)"}]
[null,"Actual profit figure minus UPL × UPL rate",null,null,null,null,null,null,null,{"$f":"A30","v":"c16.29"},{"$f":"MAX(0,IF(OR(H91=0,K110=0,NIC_exempt),0,IF(H88-NIC_UEL<0,0,TRUNC((H88-NIC_UEL)*NIC_supp_rate,2))))","v":0},"pdown"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"If \"&J119&\" minus \"&J113&\" >= 0 and \"&J128&\" > (\"&J113&\" + (\"&G91&\" × NIC_rate (\"&NIC_rate*100&\"%)))\"","v":"If c16.23 minus c16.21 >= 0 and c16.24 > (c16.21 + (c16.13 × NIC_rate (6%)))"}]
[null,null,null,null,null,null,null,null,null,{"$f":"J158&\" = \"&J128","v":"c16.30 = c16.24"}]
[null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,{"$f":"\"If \"&J119&\" minus \"&J113&\" >= 0 and \"&J128&\" <= (\"&J113&\" + (\"&G91&\" × NIC_rate (\"&NIC_rate*100&\"%)))\"","v":"If c16.23 minus c16.21 >= 0 and c16.24 <= (c16.21 + (c16.13 × NIC_rate (6%)))"}]
[null,null,null,null,null,null,null,null,null,{"$f":"J158&\" = \"&J128&\" + \"&J140&\" + \"&J143","v":"c16.30 = c16.24 + c16.28 + c16.29"}]
[null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,{"$f":"J158&\" = \"&J140&\" + \"&J143","v":"c16.30 = c16.28 + c16.29"}]
[null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,"Reg 100 Class 4 NIC due",{"$f":"A31","v":"c16.30"},{"$f":"IF(OR(H91=0,K110=0,NIC_exempt),0,IF(AND(K119-K113>=0,K128>(K113+(H91*NIC_rate))),K128,IF(AND(K119-K113>=0,K128<=(K113+(H91*NIC_rate))),(K128+K140+K143),K140+K143)))","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"If \"&J110&\" > 0 (zero)\"","v":"If c16.20 > 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,{"$f":"J166&\" = Lower of \"&J103&\" and \"&J158","v":"c16.31 = Lower of c16.19 and c16.30"}]
[null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,{"$f":"J166&\" = \"&J103","v":"c16.31 = c16.19"}]
[null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,"Total Class 4 NIC due",{"$f":"A32","v":"c16.31"},{"$f":"IF(NIC_exempt,0,IF(K110>0,MIN(K103,K158),K103))","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to box \"&'Tax due (c12)'!I39","v":"copy to box c12.2"}]
[]
[null,null,null,null,null,null,"Endif"]
[null,null,null,null,null,"Endif"]
[]
[]
[null,null,"Endif"]
[]
[]
[]
[null,"Class 2"]
[null,"Where customer has multiple sources of income subject to Class 2 the Class 2 amount due should not be duplicated across the sources"]
[null,"The reference to box NICL2 in the calculation does not appear in the schema. This is for the calculation"]
[null,"only and this figure is expected to be taken from the data sent in 1 (or more if you choose) of SSECL2, "]
[null,"FSECL2, FPSCL2, SPSCL2 and LUNCL2 which are in the schema and would be sent in the xml. To "]
[null,"support the rendering of NIC Class 2 Contributions you may want to render on one Self Employment, "]
[null,"Partnership or Lloyds schedule and have the ability to choose the schedule that should be used."]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&G88&\" < NIC2_SPT (\"&DOLLAR(NIC2_SPT,0)&\") and if (\"&SSE&SE!C14&\" = Y or \"&FSE&SE!G26&\" = Y or \"&LUN&LUN!K13&\" = Y or \"&SPS&PS!C13&\" = Y or \"&FPS&PS!G14&\" = Y)\"","v":"if c16.12 < NIC2_SPT (£6,725) and if (SSE36 = Y or FSE100 = Y or LUN63 = Y or SPS25 = Y or FPS25 = Y)"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J192&\" = box NI\"&NI!C11","v":"c16.32 = box NICL2"}]
[null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J192&\" = 0 (zero)\"","v":"c16.32 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,"end if"]
[null,"Class 2 NIC due",null,null,null,null,null,null,null,{"$f":"A33","v":"c16.32"},{"$f":"IF(NI!D12=\"\",0,IF(AND(H88<NIC2_SPT,NIC2_voluntary=\"TRUE\"),MIN(NIC2SF_annual_limit,NI!D12),0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to box \"&'Tax due (c12)'!I47","v":"copy to box c12.3"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&G88&\" >= NIC2_SPT (\"&DOLLAR(NIC2_SPT,0)&\")\"","v":"if c16.12 >= NIC2_SPT (£6,725)"}]
[null,null,null,null,null,null,null,null,null,null,"and box NICL2 > 0 (zero)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J202&\" = 1 \"","v":"c16.33 = 1 "}]
[null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J202&\" = 0 (zero)\"","v":"c16.33 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,{"$f":"A34","v":"c16.33"},{"$f":"IF(AND(H88>=NIC2_SPT,NI!D12>0),1,0)","v":0}]

{"sheet":"TSR (c17)","index":73,"n_rows":315,"n_cols":18,"rows_kept":315,"cut":false,"hidden":true,"merged":[[14,1,14,18],[16,1,16,18]]}
["c17.1","CalculateTop Slicing Relief and appropriate fraction relief"]
["c17.2",null,null,null,null,null,null,"If any box in this stage is negative substitute zero"]
["c17.3"]
["c17.4"]
["c17.5","Chargeable event gains (without top slicing) are included in an individual's income."]
["c17.6","Scottish Parliament can only set the rates and the limits for non-savings and non-dividend income, then"]
["c17.7","for savings, dividends and capital gains, it is necessary to ignore the Scottish threshold and refer to the UK limit instead."]
["c17.8"]
["c17.9","Section 530 ITTOIA 2005 requires a reduction in the amount of tax treated as paid on a UK life insurance policy if:"]
["c17.10","“the individual's total income is reduced by any deductions which fall to be made [at Step 2 or 3 of the calculation in section 23 of ITA 2007 "]
["c17.11","(calculation of income tax liability)] from the part of the income charged to tax under this Chapter.”"]
["c17.12"]
["c17.13"]
["c17.14"]
["c17.15","(When called from On-Line Functions Capture Return Details and Amend Return for a taxpayer with Chargeable Events the process will need to know if Top Slicing Relief is due before the calculation of liability is complete. The calling process may therefore need to call this common process twice, initially to determine if any relief is possible and secondly to undertake the complete calculation. "]
["c17.16"]
["c17.17","When the process is called for the first time by either of these functions the signal RTN TOP SLICING CHECK REQD SIGNAL will be set to “Y”. If processing decides that Top Slicing Relief is due this signal is cleared and a second signal RTN TOP SLICING RELIEF DUE SIG set to “Y” to indicate to the calling process that the additional field ITF CEG INPUT AMOUNT should be displayed.)"]
["c17.18"]
["c17.19","The ITF CEG INPUT AMOUNT is required where FOR43 + AOI4 + AOI6 + AOI8 > 0, and either "]
["c17.20",{"$f":"P77&\" > 0 or\"","v":"c17.20 > 0 or"}]
["c17.21",{"$f":"\"If boxes ((\"&CGT&CGT!C4&\" + \"&CGT&CGT!C10&\" + \"&CGT&CGT!C15&\" + \"&CGT&CGT!C26&\" + \"&CGT&CGT!C40&\" + \"&CGT&CGT!C47&\") minus ((\"&CGT&CGT!C7&\" + \"&CGT&CGT!C21&\" + \"&CGT&CGT!G26&\" + \"&CGT&CGT!G40&\" + \"&CGT&CGT!C53&\") minus (\"&CGT&CGT!C56&\" + \"&CGT&CGT!G59&\"))\"&\" + \"&CGT&CGT!P25&\" + ((\"&CGT&CGT!L33&\" + \"&CGT&CGT!L41&\") minus \"&CGT&CGT!P41&\") is greater than zero) or\"","v":"If boxes ((CGT6 + CGT13B + CGT13.4 + CGT17 + CGT26 + CGT34) minus ((CGT7 + CGT13.5 + CGT19 + CGT27 + CGT35) minus (CGT41 + CGT43)) + CGT52 + ((CGT52.1 + CGT52.2) minus CGT52.5) is greater than zero) or"}]
["c17.22",{"$f":"CGT&CGT!L25&\" is not zero or Null or (box \"&CGT&CGT!C33&\" is not zero or null)\"","v":"CGT51 is not zero or Null or (box CGT18 is not zero or null)"}]
["c17.22a","And"]
["c17.22b",{"$f":"\"(\"&FOR&FOR!K40&\" > 0 with \"&FOR&FOR!O33&\" absent, or\"","v":"(FOR43 > 0 with FOR44 absent, or"}]
["c17.22c",{"$f":"AOI&AOI!C13&\" > 0 with \"&AOI&AOI!C16&\" absent, or\"","v":"AOI4 > 0 with AOI5 absent, or"}]
["c17.22d",{"$f":"AOI&AOI!C19&\" > 0 with \"&AOI&AOI!C22&\" absent, or\"","v":"AOI6 > 0 with AOI7 absent, or"}]
["c17.22e",{"$f":"AOI&AOI!G13&\" > 0 with \"&AOI&AOI!G16&\" absent)\"","v":"AOI8 > 0 with AOI9 absent)"}]
["c17.22e1"]
["c17.22e2",{"$f":"\"If (\"&FOR&FOR!K40&\" + \"&AOI&AOI!C13&\" + \"&AOI&AOI!C19&\" + \"&AOI&AOI!G13&\") is greater than 0 (zero)\"","v":"If (FOR43 + AOI4 + AOI6 + AOI8) is greater than 0 (zero)"}]
["c17.22e3","and NRD1 = N"]
["c17.22f","Rework UK tax liability to exclude those items that do not figure in TSR calculation."]
["c17.22g"]
["c17.22h"]
["c17.22i"]
["c17.22j"]
["c17.22k",null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Taxable (c5)'!E338","v":"from c5.85"}]
["c17.23",null,null,null,null,null,null,null,null,null,"Total income",{"$f":"A1","v":"c17.1"},{"$f":"'Taxable (c5)'!F338","v":0}]
["c17.23a"]
["c17.23b","Remove lump sums and reverse premiums"]
["c17.23c",null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!I166","v":"from c1.58"}]
["c17.23d",null,"Lump sum payments",null,{"$f":"A2","v":"c17.2"},{"$f":"'NS income (c1)'!J166","v":0}]
["c17.24"]
["c17.24a",null,"Premiums for the",null,null,{"$f":"\"from \"&PRO&PRO!G21","v":"from PRO22"},null,null,null,null,null,null,{"$f":"E41&\" + \"&E44","v":"c17.2 + c17.3"}]
["c17.25",null,"grant of a lease",null,{"$f":"A3","v":"c17.3"},{"$f":"TRUNC(PRO!H22,0)","v":0},"£down",null,null,null,null,{"$f":"A4","v":"c17.4"},{"$f":"F41+F44","v":0}]
["c17.25a"]
["c17.25b",null,null,null,null,null,null,null,null,null,null,null,{"$f":"L37&\" minus \"&L44","v":"c17.1 minus c17.4"}]
["c17.26",null,null,null,null,null,null,null,null,null,null,{"$f":"A5","v":"c17.5"},{"$f":"MAX(0,M37-M44)","v":0}]
["c17.27",null,"Total Deductions ",null,null,{"$f":"'Deductions (c4)'!L347&\" minus \"&'Deductions (c4)'!H287","v":"c4.70 minus c4.63b"}]
["c17.27a",null,"and Allowances",null,{"$f":"A6","v":"c17.6"},{"$f":"MAX(0,'Deductions (c4)'!M347-'Deductions (c4)'!I287)","v":12570}]
["c17.28"]
["c17.28a",null,null,null,null,{"$f":"\"from \"&'Deductions (c4)'!H222","v":"from c4.49"},null,null,null,null,null,null,{"$f":"E49&\" minus \"&E52","v":"c17.6 minus c17.7"}]
["c17.29",null,"Gift of investments etc.",null,{"$f":"A7","v":"c17.7"},{"$f":"'Deductions (c4)'!I222","v":0},null,null,null,null,null,{"$f":"A8","v":"c17.8"},{"$f":"MAX(0,F49-F52)","v":12570}]
["c17.30"]
["c17.31",null,null,null,null,null,null,null,null,null,null,null,{"$f":"L47&\" minus \"&L52","v":"c17.5 minus c17.8"}]
["c17.32",null,null,null,null,null,null,null,null,null,"taxable income for TSR",{"$f":"A9","v":"c17.9"},{"$f":"MAX(0,M47-M52)","v":0}]
["c17.33"]
["c17.34",null,"remove Gift Aid etc."]
["c17.35",null,"Calculate HR threshold for TSR"]
["c17.36",null,null,null,null,{"$f":"\"BR_band (\"&DOLLAR(BR_band,0)&\")\"","v":"BR_band (£37,700)"}]
["c17.37",null,"Basic rate limit",null,{"$f":"A10","v":"c17.10"},{"$f":"BR_band","v":37700}]
["c17.38"]
["c17.38.0",null,null,null,null,{"$f":"\"from \"&'Deductions (c4)'!H257","v":"from c4.58"},null,null,null,null,null,null,{"$f":"E60&\" + \"&E63","v":"c17.10 + c17.11"}]
["c17.38.1",null,"Pension payments",null,{"$f":"A11","v":"c17.11"},{"$f":"'Deductions (c4)'!I257","v":0},null,null,null,null,"Extended BR band",{"$f":"A12","v":"c17.12"},{"$f":"F60+F63","v":37700}]
["c17.38.2"]
["c17.38.2a",null,"Calculate HR charge for TSR",null,null,null,null,null,null,null,null,null,{"$f":"L55&\" minus \"&L63","v":"c17.9 minus c17.12"}]
["c17.38.2b",null,null,null,null,null,null,null,null,null,null,{"$f":"A13","v":"c17.13"},{"$f":"MAX(0,M55-M63)","v":0}]
["c17.38.2c",null,"Tax due for TSR purposes"]
["c17.38.2d",null,null,"Band between Higher rate band",null,{"$f":"\"HR_band (\"&DOLLAR(HR_band,0)&\")\"","v":"HR_band (£87,440)"}]
["c17.38.2e",null,null,"& Basic rate band",{"$f":"A14","v":"c17.14"},{"$f":"HR_band","v":87440}]
["c17.38.2f",null,null,null,null,"Set to zero",null,null,null,null,null,null,{"$f":"\"lower of \"&L66&\" and \"&E69","v":"lower of c17.13 and c17.14"},null,null,null,{"$f":"L71&\" × HR_rate (\"&HR_rate*100&\"%)\"","v":"c17.16 × HR_rate (40%)"}]
["c17.38.2g",null,null,null,{"$f":"A15","v":"c17.15"},null,null,null,null,null,"amount due at higher rate",{"$f":"A16","v":"c17.16"},{"$f":"MIN(M66,F69)","v":0},null,null,{"$f":"A17","v":"c17.17"},{"$f":"TRUNC((M71*HR_rate)+0.0099,2)","v":0},"pup"]
["c17.38.2ga"]
["c17.38.2gb",null,null,null,null,null,null,null,null,null,null,null,{"$f":"L66&\" minus \"&L71","v":"c17.13 minus c17.16"},null,null,null,{"$f":"L74&\" × AHR_rate (\"&AHR_rate*100&\"%)\"","v":"c17.18 × AHR_rate (45%)"}]
["c17.38.2h",null,null,null,null,null,null,null,null,null,"amount due at additional rate",{"$f":"A18","v":"c17.18"},{"$f":"MAX(0,M66-M71)","v":0},null,null,{"$f":"A19","v":"c17.19"},{"$f":"TRUNC((M74*AHR_rate)+0.0099,2)","v":0},"pup"]
["c17.38.2i"]
["c17.38.2j",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P71&\" + \"&P74","v":"c17.17 + c17.19"}]
["c17.38.3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A20","v":"c17.20"},{"$f":"Q71+Q74","v":0}]
["c17.38.4",{"$f":"\"If box \"&P77&\" = 0 (zero) and\"","v":"If box c17.20 = 0 (zero) and"}]
["c17.38a",{"$f":"\"boxes ((\"&CGT&CGT!C4&\" + \"&CGT&CGT!C10&\" + \"&CGT&CGT!C15&\" + \"&CGT&CGT!C26&\" + \"&CGT&CGT!C40&\" + \"&CGT&CGT!C47&\") minus ((\"&CGT&CGT!C7&\" + \"&CGT&CGT!C21&\" + \"&CGT&CGT!G26&\" + \"&CGT&CGT!G40&\" + \"&CGT&CGT!C53&\") minus (\"&CGT&CGT!C56&\" + \"&CGT&CGT!G59&\"))\"&\" + \"&CGT&CGT!P25&\" + ((\"&CGT!L33&\" + \"&CGT!L41&\") minus \"&CGT!P41&\") <= 0 (zero)) and\"","v":"boxes ((CGT6 + CGT13B + CGT13.4 + CGT17 + CGT26 + CGT34) minus ((CGT7 + CGT13.5 + CGT19 + CGT27 + CGT35) minus (CGT41 + CGT43)) + CGT52 + ((52.1 + 52.2) minus 52.5) <= 0 (zero)) and"}]
["c17.38a1",{"$f":"\"(\"&CGT&CGT!L25&\" = 0 (zero) or null) and (box \"&CGT&CGT!C33&\" = zero or null)) no Top Slicing relief is due\"","v":"(CGT51 = 0 (zero) or null) and (box CGT18 = zero or null)) no Top Slicing relief is due"}]
["c17.38b",{"$f":"\"set \"&E101&\" to \"&L101&\" to 1\"","v":"set c17.21 to c17.22 to 1"}]
["c17.38c","else"]
["c17.38d"]
["c17.38d1"]
["c17.38e"]
["c17.38f",null,null,null,null,"Chargeable Event Gains",null,null,"Number of Years"]
["c17.38g",null,null,null,null,"Column A: Copy from boxes",null,null,null,"Column B: Copy from boxes",null,null,null,null,null,"Calculate appropriate fraction"]
["c17.38h",null,null,null,null,{"$f":"AOI&AOI!C13&\", \"&AOI&AOI!C19&\",  \"&AOI&AOI!G13&\" and \"&FOR&FOR!K40","v":"AOI4, AOI6,  AOI8 and FOR43"},null,null,null,{"$f":"AOI&AOI!C16&\", \"&AOI&AOI!C22&\",  \"&AOI&AOI!G16&\" and \"&FOR&FOR!O33","v":"AOI5, AOI7,  AOI9 and FOR44"}]
["c17.38i",null,null,null,null," or from additional information ",null,null,null," or from additional information ",null,null,null,null,null,null,{"$f":"\"If \"&AOI&AOI!C13&\" is present AND \"&AOI&AOI!C16&\" not present, or\"","v":"If AOI4 is present AND AOI5 not present, or"}]
["c17.38j",null,null,null,null,"A",null,null,null,"B",null,null,"A divided by B",null,null,null,{"$f":"AOI&AOI!C19&\" is present AND \"&AOI&AOI!C22&\" not present, or\"","v":"AOI6 is present AND AOI7 not present, or"}]
["c17.39",null,null,null,"Single foreign gain",{"$f":"TRUNC(MAX(FOR!L41,'Multi-foreign-gains'!D16),0)","v":0},null,null,null,{"$f":"IF(OR(FOR!P34=\"multiple\",FOR!P34=\"\"),\"M\",MAX(FOR!P34,'Multi-foreign-gains'!P16,1))","v":"M"},null,null,{"$f":"IF(J91=\"M\",0,IF(F91>0,MAX(1,F91/J91),0))","v":0},null,null,null,{"$f":"AOI&AOI!G13&\" is present AND \"&AOI&AOI!G16&\" is not present, or\"","v":"AOI8 is present AND AOI9 is not present, or"}]
["c17.40",null,null,null,"Single UK gain without",{"$f":"TRUNC(MAX(AOI!D20,'Multi-UK-gains'!F16),0)","v":0},null,null,null,{"$f":"IF(OR(AOI!D23=\"multiple\",AOI!D23=\"\"),\"M\",MAX(AOI!D23,'Multi-UK-gains'!R17,1))","v":"M"},null,null,{"$f":"IF(J92=\"M\",0,IF(F92>0,MAX(1,F92/J92),0))","v":0},null,null,null,{"$f":"FOR&FOR!K40&\" is present AND \"&FOR&FOR!O33&\" not present\"","v":"FOR43 is present AND FOR44 not present"}]
["c17.41",null,null,null,"Single UK gain with",{"$f":"TRUNC(MAX(AOI!D14,'Multi-UK-gains'!M21),0)","v":0},null,null,null,{"$f":"IF(OR(AOI!D17=\"multiple\",AOI!D17=\"\"),\"M\",MAX(AOI!D17,'Multi-UK-gains'!V22,1))","v":"M"},null,null,{"$f":"IF(J93=\"M\",0,IF(F93>0,MAX(1,F93/J93),0))","v":0},null,null,null,{"$f":"L101&\" = ITF CEG INPUT AMOUNT\"","v":"c17.22 = ITF CEG INPUT AMOUNT"}]
["c17.42",null,null,null,"void ISA",{"$f":"TRUNC(AOI!H14,0)","v":0},null,null,null,{"$f":"MAX(AOI!H17,1)","v":1},null,null,{"$f":"IF(J94=\"M\",0,IF(F94>0,MAX(1,F94/J94),0))","v":0},null,null,null,"else"]
["c17.43",null,null,null,"Multi foreign gains",null,null,null,null,null,null,null,{"$f":"IF(No_of_for_gains>1,'Multi-foreign-gains'!Q16,0)","v":0},null,null,null,{"$f":"\"a) If \"&AOI&AOI!C13&\" is present, a = the higher of 1 or (\"&AOI&AOI!C13&\"/\"&AOI&AOI!C16&\"), else a = zero\"","v":"a) If AOI4 is present, a = the higher of 1 or (AOI4/AOI5), else a = zero"}]
["c17.44",null,null,null,"Multi UK gains without",null,null,null,null,null,null,null,{"$f":"IF('Multi-UK-gains'!Q17>1,'Multi-UK-gains'!S17,0)","v":0},null,null,null,{"$f":"\"b) If \"&AOI&AOI!C19&\" is present, b = the higher of 1 or (\"&AOI&AOI!C19&\"/\"&AOI&AOI!C22&\"), else b = zero\"","v":"b) If AOI6 is present, b = the higher of 1 or (AOI6/AOI7), else b = zero"}]
["c17.45",null,null,null,"Multi UK gains with",null,null,null,null,null,null,null,{"$f":"IF('Multi-UK-gains'!U22>1,'Multi-UK-gains'!W22,0)","v":0},null,null,null,{"$f":"\"c) If \"&AOI&AOI!G13&\" is present, c = the higher of 1 or (\"&AOI&AOI!G13&\"/\"&AOI&AOI!G16&\"), else c = zero\"","v":"c) If AOI8 is present, c = the higher of 1 or (AOI8/AOI9), else c = zero"}]
["c17.46",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"d) If \"&FOR&FOR!K40&\" is present, d = the higher of 1 or (\"&FOR&FOR!K40&\"/\"&FOR&FOR!O33&\"), else d = zero\"","v":"d) If FOR43 is present, d = the higher of 1 or (FOR43/FOR44), else d = zero"}]
["c17.47",null,null,null,null,"Total of column above",null,null,null,null,null,null,"Total of column above",null,null,null,{"$f":"L101&\" = higher of 1 or (a + b + c + d)\"","v":"c17.22 = higher of 1 or (a + b + c + d)"}]
["c17.48",null,null,null,null,{"$f":"AOI&AOI!C13&\" + \"&AOI&AOI!C19&\" + \"&AOI&AOI!G13&\" + \"&FOR&FOR!K40","v":"AOI4 + AOI6 + AOI8 + FOR43"},null,null,null,null,null,null,{"$f":"AOI&AOI!C16&\" + \"&AOI&AOI!C22&\" +  \"&AOI&AOI!G16&\" + \"&FOR&FOR!O33","v":"AOI5 + AOI7 +  AOI9 + FOR44"},null,null,null,"end if"]
[null,null,null,"full gain(s)",{"$f":"A21","v":"c17.21"},{"$f":"SUM(F91:F97)","v":0},"£down",null,null,null,"sliced gain(s)",{"$f":"A22","v":"c17.22"},{"$f":"TRUNC(SUM(M91:M97),0)","v":0},"£down",null,{"$f":"A22","v":"c17.22"},null,"£down"]
[null,null,null,null,null,{"$f":"\"copy to \"&'CG (c18)'!A46","v":"copy to c18.34"}]
[]
[null,"end if"]
[]
[null,{"$f":"\"If box \"&P77&\" = 0 (zero)\"","v":"If box c17.20 = 0 (zero)"}]
[null,{"$f":"\"set \"&E114&\" to \"&L308&\" to 0 (zero)\"","v":"set c17.22a to c17.48 to 0 (zero)"}]
[null,"else"]
[null,{"$f":"\"calculate \"&E114&\" to \"&L308","v":"calculate c17.22a to c17.48"}]
[]
[null,null,"Higher rates liability on full gain(s)"]
[]
[null,null,null,null,null,{"$f":"\"(\"&'Divs (c3)'!G71&\" + \"&'Divs (c3)'!G76&\" + \"&'Deductions (c4)'!L287&\") minus \"&E44","v":"(c3.19 + c3.20 + c4.63c) minus c17.3"},null,null,null,null,null,null,null,null,null,null,{"$f":"E114&\" minus \"&L52","v":"c17.22a minus c17.8"}]
[null,null,"Non-savings income",null,{"$f":"A23","v":"c17.22a"},{"$f":"MAX(0,(('Divs (c3)'!H71+'Divs (c3)'!H76+'Deductions (c4)'!M287)-F44))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"A24","v":"c17.22b"},{"$f":"MAX(0,F114-M52)","v":0}]
[]
[null,null,"Savings (except gains on",null,null,{"$f":"'Savings (c2)'!H79&\" minus (\"&'Savings (c2)'!E28&\" + \"&'Savings (c2)'!H75&\")\"","v":"c2.19 minus (c2.6 + c2.18)"},null,null,null,null,null,null,{"$f":"L52&\" minus \"&E114","v":"c17.8 minus c17.22a"},null,null,null,{"$f":"E117&\" minus \"&L117","v":"c17.22c minus c17.22d"}]
[null,null,"life policies without notional tax",null,{"$f":"A25","v":"c17.22c"},{"$f":"MAX(0,'Savings (c2)'!I79-('Savings (c2)'!F28+'Savings (c2)'!I75))","v":0},null,null,null,null,null,{"$f":"A26","v":"c17.22d"},{"$f":"MAX(0,M52-F114)","v":12570},null,null,{"$f":"A27","v":"c17.22e"},{"$f":"MAX(0,F117-M117)","v":0}]
[]
[null,null,null,null,null,{"$f":"\"lower of \"&P117&\" and SR_band (\"&DOLLAR(SR_band,0)&\")\"","v":"lower of c17.22e and SR_band (£5,000)"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&E120&\" and (SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&P114&\")\"","v":"lower of c17.22e1 and (SR_band (£5,000) minus c17.22b)"}]
[null,null,"Savings Max SR_band",null,{"$f":"A28","v":"c17.22e1"},{"$f":"MIN(Q117,SR_band)","v":0},null,null,null,null,null,null,null,null,"Savings in SR_band",{"$f":"A29","v":"c17.22e2"},{"$f":"MAX(0,MIN(F120,(SR_band)-Q114))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&P117&\" minus \"&P120&\") and \"&'Deductions (c4)'!L502","v":"lower of (c17.22e minus c17.22e2) and c4.79"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings Max SNil_band",{"$f":"A30","v":"c17.22e3"},{"$f":"MAX(0,MIN(Q117-Q120,'Deductions (c4)'!M502))","v":0}]
[]
[null,null,null,null,null,{"$f":"\"from \"&'Divs (c3)'!G54","v":"from c3.15"},null,null,null,null,null,null,{"$f":"L117&\" minus \"&E117","v":"c17.22d minus c17.22c"},null,null,null,{"$f":"E126&\" minus \"&L126","v":"c17.22f minus c17.22g"}]
[null,null,"Dividends",null,{"$f":"A31","v":"c17.22f"},{"$f":"'Divs (c3)'!H54","v":0},null,null,null,null,null,{"$f":"A32","v":"c17.22g"},{"$f":"MAX(0,M117-F117)","v":12570},null,null,{"$f":"A33","v":"c17.22h"},{"$f":"MAX(0,F126-M126)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P114&\" + \"&P117&\" + \"&P126","v":"c17.22b + c17.22e + c17.22h"}]
[null,null,"Taxable",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A34","v":"c17.22i"},{"$f":"Q114+Q117+Q126","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L126&\" minus \"&E126","v":"c17.22g minus c17.22f"},null,null,null,{"$f":"E101&\" minus \"&L132","v":"c17.21 minus c17.22j"}]
[null,null,"Chargeable Event Gains ",null,null,null,null,null,null,null,null,{"$f":"A35","v":"c17.22j"},{"$f":"MAX(0,M126-F126)","v":12570},null,null,{"$f":"A36","v":"c17.22k"},{"$f":"MAX(0,F101-M132)","v":0}]
[]
[null,null,null,null,null,{"$f":"\"lower of \"&P132&\" and SR_band (\"&DOLLAR(SR_band,0)&\")\"","v":"lower of c17.22k and SR_band (£5,000)"}]
[null,null,"SR_band",null,{"$f":"A37","v":"c17.23"},{"$f":"MIN(Q132,SR_band)","v":0}]
[null,null,null,null,null,{"$f":"\"lower of \"&E135&\" and\"","v":"lower of c17.23 and"}]
[null,null,null,null,null,{"$f":"\"(SR_band (\"&DOLLAR(SR_band,0)&\") minus (\"&P129&\"))\"","v":"(SR_band (£5,000) minus (c17.22i))"},null,null,null,null,null,null,null,null,null,null,{"$f":"E138&\" × SR_rate (\"&SR_rate*100&\"%)\"","v":"c17.23a × SR_rate (0%)"}]
[null,null,"Gains in SR_band",null,{"$f":"A38","v":"c17.23a"},{"$f":"MIN(F135,MAX(0,SR_band-Q129))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"A39","v":"c17.23b"},{"$f":"TRUNC(F138*SR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,{"$f":"\"SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&P114","v":"SR_band (£5,000) minus c17.22b"}]
[null,null,null,null,{"$f":"A40","v":"c17.23c"},{"$f":"MAX(0,SR_band-Q114)","v":5000}]
[]
[null,null,null,null,null,{"$f":"P117&\" minus \"&E141","v":"c17.22e minus c17.23c"}]
[null,null,null,null,{"$f":"A41","v":"c17.23d"},{"$f":"MAX(0,Q117-F141)","v":0}]
[null,null,null,null,null,{"$f":"\"lower of (\"&P132&\" minus \"&E138&\") and\"","v":"lower of (c17.22k minus c17.23a) and"}]
[null,null,null,null,null,{"$f":"\"(\"&'Deductions (c4)'!L502&\" minus \"&E144&\")\"","v":"(c4.79 minus c17.23d)"},null,null,null,null,null,null,null,null,null,null,{"$f":"E147&\" × SNil_rate (\"&SNil_rate*100&\"%)\"","v":"c17.24 × SNil_rate (0%)"}]
[null,null,"Gains in Nil_band",null,{"$f":"A42","v":"c17.24"},{"$f":"MIN(MAX(0,Q132-F138),MAX(0,PSA-F144))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"A43","v":"c17.24a"},{"$f":"TRUNC(F147*SNil_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,{"$f":"\"lower of \"&P129&\" and \"&L63","v":"lower of c17.22i and c17.12"}]
[null,null,"BR_band used by other income",null,{"$f":"A44","v":"c17.25"},{"$f":"MIN(Q129,M63)","v":0}]
[null,null,null,null,null,{"$f":"\"lower of (\"&P132&\" minus (\"&E138&\" + \"&E147&\")) and\"","v":"lower of (c17.22k minus (c17.23a + c17.24)) and"}]
[null,null,null,null,null,{"$f":"\"(\"&L63&\" minus (\"&E138&\" + \"&E147&\" + \"&E150&\"))\"","v":"(c17.12 minus (c17.23a + c17.24 + c17.25))"},null,null,null,null,null,null,null,null,null,null,{"$f":"E153&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"c17.25a × BR_rate (20%)"}]
[null,null,"Gains in BR_band",null,{"$f":"A45","v":"c17.25a"},{"$f":"MAX(0,MIN(Q132-(F138+F147),M63-(F138+F147+F150)))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"A46","v":"c17.25b"},{"$f":"TRUNC(F153*BR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,{"$f":"P129&\" minus \"&E150","v":"c17.22i minus c17.25"}]
[null,null,"HR_band used by other income",null,{"$f":"A47","v":"c17.26"},{"$f":"MAX(0,(Q129-F150))","v":0}]
[null,null,null,null,null,{"$f":"\"lower of \"&P132&\" minus (\"&E138&\" + \"&E147&\" + \"&E153&\") and\"","v":"lower of c17.22k minus (c17.23a + c17.24 + c17.25a) and"}]
[null,null,null,null,null,{"$f":"\"(HR_band (\"&DOLLAR(HR_band,0)&\") minus \"&E156&\")\"","v":"(HR_band (£87,440) minus c17.26)"},null,null,null,null,null,null,null,null,null,null,{"$f":"E159&\" × HR_rate (\"&HR_rate*100&\"%)\"","v":"c17.27 × HR_rate (40%)"}]
[null,null,"Gains in HR_band",null,{"$f":"A48","v":"c17.27"},{"$f":"MAX(0,MIN((Q132-(F138+F147+F153)),HR_band-F156))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"A49","v":"c17.27a"},{"$f":"TRUNC(F159*HR_rate,2)","v":0},"pdown"]
[null,null,null,null,null,{"$f":"P132&\" minus\"","v":"c17.22k minus"}]
[null,null,null,null,null,{"$f":"\"(\"&E138&\" + \"&E147&\" + \"&E153&\" + \"&E159&\")\"","v":"(c17.23a + c17.24 + c17.25a + c17.27)"},null,null,null,null,null,null,null,null,null,null,{"$f":"E162&\" × AHR_rate (\"&AHR_rate*100&\"%)\"","v":"c17.28 × AHR_rate (45%)"}]
[null,null,"Gains in additional rate band",null,{"$f":"A50","v":"c17.28"},{"$f":"MAX(0,Q132-(F138+F147+F153+F159))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"A51","v":"c17.28a"},{"$f":"TRUNC(F162*AHR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P138&\" + \"&P147&\" + \"&P153&\" + \"&P159&\" + \"&P162","v":"c17.23b + c17.24a + c17.25b + c17.27a + c17.28a"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A52","v":"c17.29"},{"$f":"Q138+Q147+Q153+Q159+Q162","v":0}]
[]
[null,null,"minus",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P132&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"c17.22k × BR_rate (20%)"}]
[null,null,"Basic rate liability",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A53","v":"c17.30"},{"$f":"TRUNC(Q132*BR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P165&\" minus \"&P168","v":"c17.29 minus c17.30"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A54","v":"c17.31"},{"$f":"MAX(0,Q165-Q168)","v":0}]
[null,null,"Higher rates due on sliced gain(s)"]
[null,null,null,null,null,{"$f":"L47&\" + \"&L101","v":"c17.5 + c17.22"}]
[null,null,null,null,{"$f":"A55","v":"c17.32"},{"$f":"M47+M101","v":0}]
[]
[null,null,null,null,null,{"$f":"E174&\" minus \"&E101","v":"c17.32 minus c17.21"}]
[null,null,null,null,{"$f":"A56","v":"c17.33"},{"$f":"MAX(0,F174-F101)","v":0}]
[]
[null,null,null,null,null,{"$f":"E177&\" minus \"&L52","v":"c17.33 minus c17.8"}]
[null,null,null,null,{"$f":"A57","v":"c17.34"},{"$f":"MAX(0,F177-M52)","v":0}]
[]
[null,null,null,null,null,{"$f":"E180&\" minus \"&L63","v":"c17.34 minus c17.12"}]
[null,null,"Income in HR bands",null,{"$f":"A58","v":"c17.35"},{"$f":"MAX(0,F180-M63)","v":0}]
[]
[null,null,null,null,null,{"$f":"\"lower of \"&L101&\" and \"&E183","v":"lower of c17.22 and c17.35"}]
[null,null,"Sliced gain in HR bands",null,{"$f":"A59","v":"c17.36"},{"$f":"MIN(M101,F183)","v":0}]
[]
[null,null,null,null,null,{"$f":"E183&\" minus \"&E186","v":"c17.35 minus c17.36"}]
[null,null,"Other income in HR ",null,{"$f":"A60","v":"c17.37"},{"$f":"MAX(0,F183-F186)","v":0}]
[null,null,"bands"]
[null,null,null,null,null,{"$f":"L71&\" minus \"&E189","v":"c17.16 minus c17.37"}]
[null,null,"Unused HR band",null,{"$f":"A61","v":"c17.38"},{"$f":"MAX(0,M71-F189)","v":0}]
[]
[null,null,null,null,null,{"$f":"'Deductions (c4)'!H299&\" <  P_A (\"&DOLLAR(P_A,0)&\") 0r \"&'Deductions (c4)'!D216&\" > 0\"","v":"c4.64 <  P_A (£12,570) 0r c4.47 > 0"}]
[null,null,"Condition for below",null,{"$f":"A62","v":"c17.38.0"},{"$f":"OR(P_A_in_Calc < P_A, 'Deductions (c4)'!E216 > 0)","v":false}]
[]
[null,{"$f":"\"If \"&E192&\" is zero no Top Slicing Relief is due set \"&E214&\" to \"&L308&\" to 0 (zero)\"","v":"If c17.38 is zero no Top Slicing Relief is due set c17.38.1 to c17.48 to 0 (zero)"}]
[null,"else"]
[null,{"$f":"\"calculate TSR (boxes \"&E214&\" to \"&L308&\")\"","v":"calculate TSR (boxes c17.38.1 to c17.48)"}]
[]
[null,{"$f":"\"if \"&'Deductions (c4)'!H299&\" < P_A (\"&DOLLAR(P_A,0)&\")\"","v":"if c4.64 < P_A (£12,570)"}]
[null,{"$f":"\"set \"&'Deductions (c4)'!D201&\" to (\"&'Divs (c3)'!G107&\" + \"&'Deductions (c4)'!D195&\" + \"&'Deductions (c4)'!D198&\" + \"&'TSR (c17)'!L101&\") - \"&'TSR (c17)'!E101","v":"set c4.41 to (c3.26 + c4.40.1 + c4.40.2 + c17.22) - c17.21"}]
[null,{"$f":"\"set \"&'Deductions (c4)'!H247&\" to ((\"&'Deductions (c4)'!H240&\" minus \"&'Deductions (c4)'!H243&\") + (\"&'TSR (c17)'!L101&\" minus \"&'TSR (c17)'!E101&\"))\"","v":"set c4.55 to ((c4.54.2 minus c4.54.3) + (c17.22 minus c17.21))"}]
[null,{"$f":"\"Calculate boxes \"&'Deductions (c4)'!D201&\" to \"&'Deductions (c4)'!L287","v":"Calculate boxes c4.41 to c4.63c"}]
[null,{"$f":"\"Calculate boxes \"&'allowances (c14c15)'!K5&\" to \"&'allowances (c14c15)'!K26","v":"Calculate boxes c14.1 to c14.6"}]
[null,{"$f":"\"Calculate boxes \"&'Deductions (c4)'!H299&\" to \"&'Deductions (c4)'!L347","v":"Calculate boxes c4.64 to c4.70"}]
[null,{"$f":"E214&\" = \"&'Deductions (c4)'!L347&\" minus \"&'Deductions (c4)'!H287","v":"c17.38.1 = c4.70 minus c4.63b"}]
[null,{"$f":"\"set \"&'Deductions (c4)'!D201&\" to \"&'Deductions (c4)'!E200","v":"set c4.41 to c3.26 + c4.40.1 + c4.40.2"}]
[null,{"$f":"\"set \"&'Deductions (c4)'!H247&\" to \"&'Deductions (c4)'!I246","v":"set c4.55 to c4.54.2 minus c4.54.3"}]
[null,"else"]
[null,{"$f":"\"Calculate \"&E214","v":"Calculate c17.38.1"}]
[]
[null,null,null,null,null,{"$f":"\"from \"&E49","v":"from c17.6"}]
[null,null,null,null,{"$f":"A63","v":"c17.38.1"},{"$f":"IF(use_TSR_alt_c17_6, TSR_alt_c17_6, 'TSR (c17)'!F49)","v":12570}]
[null,"end if"]
[]
[null,null,"Total Deductions & Allowances",null,null,{"$f":"E214&\" minus \"&E52","v":"c17.38.1 minus c17.7"},null,null,null,null,null,null,null,null,null,null,{"$f":"E218&\" minus \"&L52","v":"c17.38.2 minus c17.8"}]
[null,null,"minus Gift of investments etc.",null,{"$f":"A64","v":"c17.38.2"},{"$f":"MAX(0,F214-F52)","v":12570},null,null,null,null,null,null,null,null,"Additional P_A",{"$f":"A65","v":"c17.38.2a"},{"$f":"MAX(0,F218-M52)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P114&\" minus \"&P218","v":"c17.22b minus c17.38.2a"}]
[null,null,"Non-savings income",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A66","v":"c17.38.2b"},{"$f":"MAX(0,Q114-Q218)","v":0}]
[]
[null,null,"Savings (except gains on",null,null,null,null,null,null,null,null,null,{"$f":"P218&\" minus \"&P114","v":"c17.38.2a minus c17.22b"},null,null,null,{"$f":"P117&\" minus \"&L224","v":"c17.22e minus c17.38.2c"}]
[null,null,"life policies without notional tax)",null,null,null,null,null,null,null,null,{"$f":"A67","v":"c17.38.2c"},{"$f":"MAX(0,Q218-Q114)","v":0},null,null,{"$f":"A68","v":"c17.38.2d"},{"$f":"MAX(0,Q117-M224)","v":0}]
[]
[null,null,null,null,null,{"$f":"\"lower of \"&P224&\" and SR_band (\"&DOLLAR(SR_band,0)&\")\"","v":"lower of c17.38.2d and SR_band (£5,000)"},null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&E227&\" and (SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&P221&\")\"","v":"lower of c17.38.2e and (SR_band (£5,000) minus c17.38.2b)"}]
[null,null,"Savings Max SR_band",null,{"$f":"A69","v":"c17.38.2e"},{"$f":"MIN(Q224,SR_band)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"A70","v":"c17.38.2f"},{"$f":"MAX(0,MIN(F227,(SR_band)-Q221))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&P120&\" and \"&P227","v":"lower of c17.22e2 and c17.38.2f"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in SR_band",{"$f":"A71","v":"c17.38.2g"},{"$f":"MIN(Q120,Q227)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&'Divs (c3)'!G83&\" + \"&L101&\") minus \"&E101","v":"(c3.21 + c17.22) minus c17.21"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A72","v":"c17.38.2ga"},{"$f":"MAX(0,(('Divs (c3)'!H83+'TSR (c17)'!M101)-'TSR (c17)'!F101))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&P233&\" minus \"&E214&\" > AHR_band (\"&DOLLAR(AHR_band,0)&\") + \"&E63","v":"if c17.38.2ga minus c17.38.1 > AHR_band (£125,140) + c17.11"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P244&\" = PSA_AHR (\"&DOLLAR(PSA_AHR,0)&\")\"","v":"c17.38.2gb = PSA_AHR (£0)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"if \"&P233&\" minus \"&E214&\" > BR_band (\"&DOLLAR(BR_band,0)&\") + \"&E63","v":"if c17.38.2ga minus c17.38.1 > BR_band (£37,700) + c17.11"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P244&\" = PSA_HR (\"&DOLLAR(PSA_HR,0)&\")\"","v":"c17.38.2gb = PSA_HR (£500)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P244&\" = PSA_BR (\"&DOLLAR(PSA_BR,0)&\")\"","v":"c17.38.2gb = PSA_BR (£1,000)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A73","v":"c17.38.2gb"},{"$f":"IF(Q233-F214>AHR_band+F63,PSA_AHR,IF(Q233-F214>BR_band+F63,PSA_HR,PSA_BR))","v":1000}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of (\"&P224&\" minus \"&P227&\") and \"&P244","v":"lower of (c17.38.2d minus c17.38.2f) and c17.38.2gb"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings Max SNil_band",{"$f":"A74","v":"c17.38.2h"},{"$f":"MAX(0,MIN(Q224-Q227,Q244))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L224&\" minus \"&P117","v":"c17.38.2c minus c17.22e"},null,null,null,{"$f":"P126&\" minus \"&L250","v":"c17.22h minus c17.38.2i"}]
[null,null,"Dividends",null,null,null,null,null,null,null,null,{"$f":"A75","v":"c17.38.2i"},{"$f":"MAX(0,M224-Q117)","v":0},null,null,{"$f":"A76","v":"c17.38.2j"},{"$f":"MAX(0,Q126-M250)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P221&\" + \"&P224&\" + \"&P250","v":"c17.38.2b + c17.38.2d + c17.38.2j"}]
[null,null,"Taxable",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A77","v":"c17.38.3"},{"$f":"Q221+Q224+Q250","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E218&\" minus (\"&E114&\" + \"&E117&\" + \"&E126&\")\"","v":"c17.38.2 minus (c17.22a + c17.22c + c17.22f)"}]
[null,null,"Allowances Available",null,null,null,null,null,null,null,null,{"$f":"A78","v":"c17.38.4"},{"$f":"MAX(0,F218-(F114+F117+F126))","v":12570}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L101&\" minus \"&L256","v":"c17.22 minus c17.38.4"}]
[null,null,"Chargeable Event Gains ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A79","v":"c17.38a"},{"$f":"MAX(0,M101-M256)","v":0}]
[]
[null,null,null,null,null,{"$f":"\"lower of \"&P259&\" and SR_band (\"&DOLLAR(SR_band,0)&\")\"","v":"lower of c17.38a and SR_band (£5,000)"}]
[null,null,null,null,{"$f":"A80","v":"c17.38a1"},{"$f":"MIN(Q259,SR_band)","v":0}]
[]
[null,null,null,null,null,"Set to zero"]
[null,null,"SR_band",null,{"$f":"A81","v":"c17.38b"},0]
[]
[null,null,null,null,null,{"$f":"\"lower of \"&E262&\" and (SR_band (\"&DOLLAR(SR_band,0)&\") minus \"&P253&\")\"","v":"lower of c17.38a1 and (SR_band (£5,000) minus c17.38.3)"},null,null,null,null,null,null,{"$f":"E268&\" × SR_rate (\"&SR_rate*100&\"%)\"","v":"c17.38c × SR_rate (0%)"}]
[null,null,"Gains in SR_band",null,{"$f":"A82","v":"c17.38c"},{"$f":"MAX(0,MIN(F262,(SR_band-Q253)))","v":0},null,null,null,null,null,{"$f":"A83","v":"c17.38d"},{"$f":"TRUNC(F268*SR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,"Set to zero"]
[null,null,null,null,{"$f":"A84","v":"c17.38d1"},0]
[null,null,null,null,null,{"$f":"\"lower of (\"&P259&\" minus \"&E268&\") and\"","v":"lower of (c17.38a minus c17.38c) and"}]
[null,null,null,null,null,{"$f":"\"(\"&P244&\" minus \"&P247&\")\"","v":"(c17.38.2gb minus c17.38.2h)"},null,null,null,null,null,null,{"$f":"E274&\" × SNil_rate (\"&SNil_rate*100&\"%)\"","v":"c17.38e × SNil_rate (0%)"}]
[null,null,"Gains in Nil_band",null,{"$f":"A85","v":"c17.38e"},{"$f":"MIN(MAX(0,Q259-F268),MAX(0,Q244-Q247))","v":0},null,null,null,null,null,{"$f":"A86","v":"c17.38f"},{"$f":"TRUNC(F274*SNil_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,{"$f":"\"lower of \"&P253&\" and \"&L63","v":"lower of c17.38.3 and c17.12"}]
[null,null,"BR_band used by other income",null,{"$f":"A87","v":"c17.38g"},{"$f":"MIN(Q253,M63)","v":0}]
[null,null,null,null,null,{"$f":"\"lower of (\"&P259&\" minus (\"&E268&\" + \"&E274&\")) and\"","v":"lower of (c17.38a minus (c17.38c + c17.38e)) and"}]
[null,null,null,null,null,{"$f":"\"(\"&L63&\" minus (\"&E268&\" + \"&E274&\" + \"&E277&\"))\"","v":"(c17.12 minus (c17.38c + c17.38e + c17.38g))"},null,null,null,null,null,null,{"$f":"E280&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"c17.38h × BR_rate (20%)"}]
[null,null,"Gains in BR_band",null,{"$f":"A88","v":"c17.38h"},{"$f":"MIN(MAX(0,Q259-(F268+F274)),MAX(0,M63-(F268+F274+F277)))","v":0},null,null,null,null,null,{"$f":"A89","v":"c17.38i"},{"$f":"TRUNC(F280*BR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,{"$f":"P253&\" minus \"&E277","v":"c17.38.3 minus c17.38g"}]
[null,null,"HR_band used by other income",null,{"$f":"A90","v":"c17.38j"},{"$f":"MAX(0,Q253-F277)","v":0}]
[null,null,null,null,null,{"$f":"\"lower of (\"&P259&\" minus (\"&E268&\" + \"&E274&\" + \"&E280&\")) and\"","v":"lower of (c17.38a minus (c17.38c + c17.38e + c17.38h)) and"}]
[null,null,null,null,null,{"$f":"\"(HR_band (\"&DOLLAR(HR_band,0)&\") minus \"&E283&\")\"","v":"(HR_band (£87,440) minus c17.38j)"},null,null,null,null,null,null,{"$f":"E286&\" × HR_rate (\"&HR_rate*100&\"%)\"","v":"c17.39 × HR_rate (40%)"}]
[null,null,"Gains in HR_band",null,{"$f":"A91","v":"c17.39"},{"$f":"MAX(0,MIN(Q259-(F268+F274+F280),HR_band-F283))","v":0},null,null,null,null,null,{"$f":"A92","v":"c17.40"},{"$f":"TRUNC(F286*HR_rate,2)","v":0},"pdown"]
[null,null,null,null,null,{"$f":"P259&\" minus\"","v":"c17.38a minus"}]
[null,null,null,null,null,{"$f":"\"(\"&E268&\" + \"&E274&\" + \"&E280&\" + \"&E286&\")\"","v":"(c17.38c + c17.38e + c17.38h + c17.39)"},null,null,null,null,null,null,{"$f":"E289&\" × AHR_rate (\"&AHR_rate*100&\"%)\"","v":"c17.41 × AHR_rate (45%)"}]
[null,null,"Gains in additional rate band",null,{"$f":"A93","v":"c17.41"},{"$f":"MAX(0,Q259-(F268+F274+F280+F286))","v":0},null,null,null,null,null,{"$f":"A94","v":"c17.42"},{"$f":"TRUNC(F289*AHR_rate,2)","v":0},"pdown"]
[]
[null,{"$f":"\"If \"&E289&\" is equal to \"&L101&\" no Top Slicing Relief is due\"","v":"If c17.41 is equal to c17.22 no Top Slicing Relief is due"}]
[null,{"$f":"\"set \"&L296&\" to \"&L308&\" to 0 (zero)\"","v":"set c17.43 to c17.48 to 0 (zero)"}]
[null,"else"]
[null,{"$f":"\"calculate \"&L296&\" to \"&L308","v":"calculate c17.43 to c17.48"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L268&\" + \"&L274&\" + \"&L280&\" + \"&L286&\" + \"&L289","v":"c17.38d + c17.38f + c17.38i + c17.40 + c17.42"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"A95","v":"c17.43"},{"$f":"IF(F289=M101,0,IF(F192=0,0,M268+M274+M280+M286+M289))","v":0}]
[]
[null,null,"minus",null,null,null,null,null,null,null,null,null,{"$f":"P259&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"c17.38a × BR_rate (20%)"}]
[null,null,"Basic rate liability",null,null,null,null,null,null,null,null,{"$f":"A96","v":"c17.44"},{"$f":"IF(F289=M101,0,IF(F192=0,0,TRUNC(Q259*BR_rate,2)))","v":0},"pdown"]
[null,null,null,null,{"$f":"\"If \"&E101&\" divided by \"&L101&\" >1\"","v":"If c17.21 divided by c17.22 >1"}]
[null,null,null,null,{"$f":"E305&\" = \"&E101&\" divided by \"&L101","v":"c17.46 = c17.21 divided by c17.22"},null,null,null,null,null,null,null,{"$f":"L296&\" minus \"&L299","v":"c17.43 minus c17.44"}]
[null,null,null,null,"else",null,null,null,null,null,"for 1 year",{"$f":"A97","v":"c17.45"},{"$f":"IF(F289=M101,0,IF(F192=0,0,MAX(0,M296-M299)))","v":0}]
[null,null,null,null,{"$f":"E305&\" = 1\"","v":"c17.46 = 1"}]
[null,null,null,null,"End If",null,null,null,null,null,null,null,{"$f":"L302&\" × \"&E305","v":"c17.45 × c17.46"}]
[null,null,null,null,{"$f":"A98","v":"c17.46"},{"$f":"IF(F289=M101,0,IF(F192=0,0,IF(M101>0,TRUNC(F101/M101,4),1)))","v":0},"4dp down",null,null,null,"for all years",{"$f":"A99","v":"c17.47"},{"$f":"IF(F289=M101,0,IF(F192=0,0,TRUNC(M302*F305,2)))","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P171&\" minus \"&L305","v":"c17.31 minus c17.47"}]
[null,null,null,"Top Slicing Relief Due",null,null,null,null,null,null,null,{"$f":"A100","v":"c17.48"},{"$f":"IF(OR(F289=M101,F192=0,box_NRD1),0,MAX(0,Q171-M305))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to box \"&'Tax adj (c9)'!I11","v":"copy to box c9.3"}]
[null,"end if"]
[null,"end if"]
[null,"end if"]
[null,"else"]
[null,{"$f":"L37&\" to \"&L308&\" = 0 (zero)\"","v":"c17.1 to c17.48 = 0 (zero)"}]
[null,"end if"]

{"sheet":"CG (c18)","index":74,"n_rows":179,"n_cols":36,"rows_kept":179,"cut":false,"hidden":true,"merged":[]}
["c18.1","Calculate Capital Gains Tax Due"]
["c18.1a",null,null,"If any box in this stage is negative substitute zero, unless otherwise stated"]
["c18.2"]
["c18.2a"]
["c18.3"]
["c18.4"]
["c18.5"]
["c18.5a"]
["c18.6",{"$f":"\"If boxes ((\"&CGT&CGT!C4&\" + \"&CGT&CGT!C10&\" + \"&CGT&CGT!C15&\" + \"&CGT&CGT!C26&\" + \"&CGT&CGT!C40&\" + \"&CGT&CGT!C47&\") minus ((\"&CGT&CGT!C7&\" + \"&CGT&CGT!C21&\" + \"&CGT&CGT!G26&\" + \"&CGT&CGT!G40&\" + \"&CGT&CGT!C53&\") minus (\"&CGT&CGT!C56&\" + \"&CGT&CGT!G59&\"))\"&\" + \"&CGT&CGT!P25&\" + ((\"&CGT&CGT!L33&\" + \"&CGT&CGT!L41&\") minus \"&CGT&CGT!P41&\") is greater than zero) or (box \"&CGT&CGT!L25&\" is not zero or null) or (box \"&CGT&CGT!C33&\" is not zero or null) or boxes \"&CGT&CGT!G4&\" + \"&CGT&CGT!G7&\" + \"&CGT&CGT!G15&\" + \"&CGT&CGT!G36&\" + \"&CGT&CGT!G43&\" + \"&CGT&CGT!G53&\" + \"&CGT&CGT!P37&\" is greater than zero\"","v":"If boxes ((CGT6 + CGT13B + CGT13.4 + CGT17 + CGT26 + CGT34) minus ((CGT7 + CGT13.5 + CGT19 + CGT27 + CGT35) minus (CGT41 + CGT43)) + CGT52 + ((CGT52.1 + CGT52.2) minus CGT52.5) is greater than zero) or (box CGT51 is not zero or null) or (box CGT18 is not zero or null) or boxes CGT10 + CGT12 + CGT13.8 + CGT22 + CGT30 + CGT38 + CGT52.4 is greater than zero"}]
["c18.7",{"$f":"\"Calculate \"&C17&\" to \"&AA175","v":"Calculate c18.1 to c18.62"}]
["c18.8"]
["c18.9",null,null,null,null,null,null,null,null,null,null,"NRCGT",null,null,null,"NRCGT"]
["c18.9a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other gains and Cryptoassets"]
["c18.10",null,null,"Carried Interest",null,null,null,"Residential Property",null,null,null,"UK residential properties",null,null,null,"UK non-residential properties",null,null,null,null,null,null,null,"ER gains "]
["c18.11",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CGT&CGT!C15&\" + (\"&CGT&CGT!C26&\" minus \"&CGT&CGT!P18&\") +\"","v":"CGT13.4 + (CGT17 minus CGT50) +"}]
["c18.12",null,null,{"$f":"\"From \"&CGT&CGT!C10","v":"From CGT13B"},null,null,null,{"$f":"\"from \"&CGT&CGT!C4","v":"from CGT6"},null,null,null,{"$f":"\"From \"&CGT&CGT!L33","v":"From CGT52.1"},null,null,null,{"$f":"\"From \"&CGT&CGT!L41","v":"From CGT52.2"},null,null,null,{"$f":"CGT&CGT!C40&\" + (\"&CGT&CGT!C47&\" minus \"&CGT&CGT!P11&\")\"","v":"CGT26 + (CGT34 minus CGT49)"},null,null,null,{"$f":"CGT&CGT!P11&\" + \"&CGT&CGT!P18","v":"CGT49 + CGT50"}]
["c18.13","Total Gains",{"$f":"A1","v":"c18.1"},{"$f":"TRUNC(CGT!D11,0)","v":0},"£down",null,{"$f":"A2","v":"c18.1a"},{"$f":"TRUNC(CGT!D5,0)","v":0},"£down","Total Gains",{"$f":"A3","v":"c18.2"},{"$f":"TRUNC(CGT!M34,0)","v":0},"£down",null,{"$f":"A4","v":"c18.2a"},{"$f":"TRUNC(CGT!M42,0)","v":0},"£down","Total Gains",{"$f":"A5","v":"c18.3"},{"$f":"MAX(0,(TRUNC(CGT!D16,0)+(TRUNC(CGT!D27,0)-TRUNC(CGT!Q19,0))+TRUNC(CGT!D41,0)+(TRUNC(CGT!D48,0)-TRUNC(CGT!Q12,0))))","v":0},"£down","Total Gains",{"$f":"A6","v":"c18.4"},{"$f":"TRUNC(CGT!Q12+CGT!Q19,0)","v":0},"£down"]
["c18.14"]
["c18.15",null,null,"Residential Property & Carried Interest",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other gains ",null,null,null,"ER gains "]
["c18.16"]
["c18.16.1",null,null,{"$f":"\"from \"&CGT&CGT!L4","v":"from CGT45"},null,null,null,{"$f":"C22&\" minus \"&C17","v":"c18.5 minus c18.1"},null,null,null,"set to zero",null,null,null,null,null,null,null,{"$f":"C22&\" minus (\"&C17&\" + \"&G17&\")\"","v":"c18.5 minus (c18.1 + c18.1a)"},null,null,null,{"$f":"C22&\" minus (\"&C17&\" + \"&G17&\" + \"&S17&\")\"","v":"c18.5 minus (c18.1 + c18.1a + c18.3)"}]
["c18.16a","Losses brought forward and used in-year",{"$f":"A7","v":"c18.5"},{"$f":"MAX(0,TRUNC(CGT!M5+0.99,0))","v":0},"£up",null,{"$f":"A8","v":"c18.5a"},{"$f":"MAX(0,D22-D17)","v":0},null,null,{"$f":"A9","v":"c18.6"},0,null,null,null,null,null,"Losses brought forward and used in-year",{"$f":"A10","v":"c18.7"},{"$f":"MAX(0,D22-(D17+H17))","v":0},null,"Losses brought forward and used in-year",{"$f":"A11","v":"c18.8"},{"$f":"MAX(0,D22-(D17+H17+T17))","v":0}]
["c18.16b"]
["c18.17",null,null,"Residential Property & Carried Interest",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other gains ",null,null,null,"ER gains "]
["c18.18"]
["c18.19"]
["c18.19.1"]
["c18.19a"]
["c18.19b"]
["c18.20",null,null,{"$f":"C17&\" minus \"&C22","v":"c18.1 minus c18.5"},null,null,null,{"$f":"G17&\" minus \"&G22","v":"c18.1a minus c18.5a"},null,null,null,"set to zero",null,null,null,null,null,null,null,{"$f":"S17&\" minus \"&S22","v":"c18.3 minus c18.7"},null,null,null,{"$f":"W17&\" minus \"&W22","v":"c18.4 minus c18.8"}]
["c18.21","Gains after losses brought forward",{"$f":"A12","v":"c18.9"},{"$f":"MAX(0,D17-D22)","v":0},null,null,{"$f":"A13","v":"c18.9a"},{"$f":"MAX(0,H17-H22)","v":0},null,null,{"$f":"A14","v":"c18.10"},0,null,null,null,null,null,"Gains after losses brought forward",{"$f":"A15","v":"c18.11"},{"$f":"MAX(0,T17-T22)","v":0},null,"Gains after losses brought forward",{"$f":"A16","v":"c18.12"},{"$f":"MAX(0,X17-X22)","v":0}]
["c18.22"]
["c18.23"]
["c18.24"]
["c18.24.1"]
["c18.25",null,null,null,null,null,null,null,null,null,null,null,null," "]
["c18.26",null,null,{"$f":"\"CGT\"&CGT!C7&\" + \"&CGT&CGT!C21","v":"CGT7 + CGT13.5"}]
["c18.27","Losses in the year",{"$f":"A17","v":"c18.13"},{"$f":"TRUNC(CGT!D8+CGT!D22+0.99,0)","v":0},"£up"]
["c18.27.1"]
["c18.28",null,null,{"$f":"CGT&CGT!G26&\" + \"&CGT&CGT!G40&\" + \"","v":"CGT19 + CGT27 + "}]
["c18.29",null,null,{"$f":"\"(\"&CGT&CGT!C53&\" minus (\"&CGT&CGT!C56&\" + \"&CGT&CGT!G59&\"))\"","v":"(CGT35 minus (CGT41 + CGT43))"}]
["c18.30","Losses in the year",{"$f":"A18","v":"c18.14"},{"$f":"MAX(0,TRUNC(CGT!H27+0.99,0)+TRUNC(CGT!H41+0.99,0)+TRUNC(CGT!D54-(CGT!D57+CGT!H60)+0.99,0))","v":0},"£up"]
["c18.31"]
["c18.32",null,null,{"$f":"\"from \"&CGT&CGT!P4","v":"from CGT46"}]
["c18.33",{"$f":"\"Income losses of \"&tax_year&\" set against gains\"","v":"Income losses of 2024-25 set against gains"},{"$f":"A19","v":"c18.15"},{"$f":"MAX(0,TRUNC(CGT!Q5+0.99,0))","v":0},"£up"]
["c18.34"]
["c18.35",null,null,{"$f":"C38&\" + \"&C42&\" + \"&C45","v":"c18.13 + c18.14 + c18.15"},null,null,null,{"$f":"C48&\" minus \"&C31","v":"c18.16 minus c18.9"},null,null,null,{"$f":"\"From \"&CGT&CGT!P41","v":"From CGT52.5"},null,null,null,{"$f":"K48&\" minus \"&K17","v":"c18.16a minus c18.2"},null,null,null,{"$f":"C48&\" minus (\"&C31&\" + \"&G31&\")\"","v":"c18.16 minus (c18.9 + c18.9a)"},null,null,null,{"$f":"C48&\" minus (\"&C31&\" + \"&G31&\" + \"&S31&\")\"","v":"c18.16 minus (c18.9 + c18.9a + c18.11)"}]
["c18.36","Total Losses",{"$f":"A20","v":"c18.16"},{"$f":"MAX(0,D38+D42+D45)","v":0},null,null,{"$f":"A21","v":"c18.16.1"},{"$f":"MAX(0,D48-D31)","v":0},null,"Losses in the year",{"$f":"A22","v":"c18.16a"},{"$f":"MAX(0,TRUNC(CGT!Q42+0.99,0))","v":0},"£up","Losses in the year",{"$f":"A23","v":"c18.16b"},{"$f":"MAX(0,L48-L17)","v":0},null,"Total Losses",{"$f":"A24","v":"c18.17"},{"$f":"MAX(0,D48-(D31+H31))","v":0},null,"Total Losses",{"$f":"A25","v":"c18.18"},{"$f":"MAX(0,D48-(D31+H31+T31))","v":0}]
["c18.37"]
["c18.38",null,null,{"$f":"C31&\" minus \"&C48","v":"c18.9 minus c18.16"},null,null,null,{"$f":"G31&\" minus \"&G48","v":"c18.9a minus c18.16.1"},null,null,null,{"$f":"K17&\" minus \"&K48","v":"c18.2 minus c18.16a"},null,null,null,{"$f":"O17&\" minus \"&O48","v":"c18.2a minus c18.16b"},null,null,null,{"$f":"S31&\" minus \"&S48","v":"c18.11 minus c18.17"},null,null,null,{"$f":"W31&\" minus \"&W48","v":"c18.12 minus c18.18"}]
["c18.39","Gains after losses",{"$f":"A26","v":"c18.19"},{"$f":"MAX(0,D31-D48)","v":0},null,null,{"$f":"A27","v":"c18.19.1"},{"$f":"MAX(0,H31-H48)","v":0},null,"Gains after losses",{"$f":"A28","v":"c18.19a"},{"$f":"MAX(0,L17-L48)","v":0},null,"Gains after losses",{"$f":"A29","v":"c18.19b"},{"$f":"MAX(0,P17-P48)","v":0},null,"Gains after losses",{"$f":"A30","v":"c18.20"},{"$f":"MAX(0,T31-T48)","v":0},null,"Gains after losses",{"$f":"A31","v":"c18.21"},{"$f":"MAX(0,X31-X48)","v":0}]
["c18.40"]
["c18.41",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from CGT\"&CGT!C33","v":"from CGT18"}]
["c18.42","Attributed gains",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A32","v":"c18.22"},{"$f":"TRUNC(CGT!D34,0)","v":0},"£down"]
["c18.43"]
["c18.44",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O51&\" + \"&S51&\" + \"&S54","v":"c18.19b + c18.20 + c18.22"}]
["c18.45","Total gains after losses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A33","v":"c18.23"},{"$f":"P51+T51+T54","v":0}]
["c18.45.1"]
["c18.45.2",null,{"$f":"\"If (\"&NRD!P10&\" = Y and \"&NRD!P11&\" = N and \"&NRD!P9&\" = N)\"","v":"If (box_NRD28 = Y and box_NRD29 = N and box_NRD16 = N)"}]
["c18.45.3",null,{"$f":"C64&\" = 0 (zero)\"","v":"c18.24 = 0 (zero)"}]
["c18.45.4",null,"Else"]
["c18.45.5",null,{"$f":"C64&\" = CG_exempt (\"&DOLLAR(CG_exempt,0)&\")\"","v":"c18.24 = CG_exempt (£3,000)"}]
["c18.46",null,"end if",null,null,null,null,{"$f":"C64&\" minus \"&C51","v":"c18.24 minus c18.19"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"C64&\" minus (\"&C51&\" + \"&G51&\" + \"&K51&\")\"","v":"c18.24 minus (c18.19 + c18.19.1 + c18.19a)"},null,null,null,{"$f":"S64&\" minus \"&S57","v":"c18.25 minus c18.23"}]
["c18.47","Annual Exempt Amount",{"$f":"A34","v":"c18.24"},{"$f":"IF(NON_DOM_Allowances,CG_exempt,0)","v":3000},null,null,{"$f":"A35","v":"c18.24.1"},{"$f":"MAX(0,D64-D51)","v":3000},null,null,null,null,null,null,null,null,null,null,{"$f":"A36","v":"c18.25"},{"$f":"MAX(0,D64-(D51+H51+L51))","v":3000},null,null,{"$f":"A37","v":"c18.26"},{"$f":"MAX(0,T64-T57)","v":3000}]
["c18.48"]
["c18.49",null,null,{"$f":"C51&\" minus \"&C64","v":"c18.19 minus c18.24"},null,null,null,{"$f":"\"(\"&G51&\" + \"&K51&\") minus \"&G64","v":"(c18.19.1 + c18.19a) minus c18.24.1"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"S57&\" minus \"&S64","v":"c18.23 minus c18.25"},null,null,null,{"$f":"W51&\" minus \"&W64","v":"c18.21 minus c18.26"}]
["c18.50","Total gains after AEA and losses",{"$f":"A38","v":"c18.27"},{"$f":"MAX(0,D51-D64)","v":0},null,null,{"$f":"A39","v":"c18.27.1"},{"$f":"MAX(0,(H51+L51)-H64)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"A40","v":"c18.28"},{"$f":"MAX(0,T57-T64)","v":0},null,null,{"$f":"A41","v":"c18.29"},{"$f":"MAX(0,X51-X64)","v":0}]
["c18.51"]
["c18.51a"]
["c18.52",{"$f":"\"Gains chargeable at \"&ER_CGT_rate*100&\"%\"","v":"Gains chargeable at 10%"}]
["c18.53",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W67&\" × ER_CGT_rate (\"&(ER_CGT_rate)*100&\"%)\"","v":"c18.29 × ER_CGT_rate (10%)"}]
["c18.53a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A42","v":"c18.30"},{"$f":"TRUNC(X67*ER_CGT_rate,2)","v":0},"pdown"]
["c18.54"]
["c18.55"]
["c18.56"]
["c18.57",null,null,{"$f":"\"from \"&'Taxable (c5)'!BA338","v":"from c5.86"}]
["c18.58","Taxable income",{"$f":"A43","v":"c18.31"},{"$f":"'Taxable (c5)'!BB338","v":0}]
["c18.59"]
["c18.60",null,{"$f":"\"If (\"&FOR&FOR!K40&\" + \"&AOI&AOI!C13&\" + \"&AOI&AOI!C19&\" + \"&AOI&AOI!G13&\") > 0\"","v":"If (FOR43 + AOI4 + AOI6 + AOI8) > 0"}]
["c18.61",null,{"$f":"C84&\" = \"&'TSR (c17)'!L101","v":"c18.32 = c17.22"}]
["c18.62",null,"Else"]
[null,null,{"$f":"C84&\" = 0 (zero)\"","v":"c18.32 = 0 (zero)"}]
[null,null,"end if",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"C77&\" + \"&C84","v":"c18.31 + c18.32"}]
[null,"Annualised Gain",{"$f":"A44","v":"c18.32"},{"$f":"'TSR (c17)'!M101","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A45","v":"c18.33"},{"$f":"D77+D84","v":0}]
[]
[null,null,{"$f":"\"If (\"&FOR&FOR!K40&\" + \"&AOI&AOI!C13&\" + \"&AOI&AOI!C19&\" + \"&AOI&AOI!G13&\") > 0\"","v":"If (FOR43 + AOI4 + AOI6 + AOI8) > 0"}]
[null,null,{"$f":"C91&\" = \"&'TSR (c17)'!E101","v":"c18.34 = c17.21"}]
[null,null,"Else"]
[null,null,{"$f":"C91&\" = 0 (zero)\"","v":"c18.34 = 0 (zero)"}]
[null,null,"end if",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S84&\" minus \"&C91","v":"c18.33 minus c18.34"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"CGT\"&CGT!C18&\" + (CGT\"&CGT!C29&\" minus CGT\"&CGT!P21&\") + CGT\"&CGT!C43&\" + (CGT\"&CGT!C50&\" minus CGT\"&CGT!P14&\")\"","v":"CGT13.4a + (CGT17a minus CGT50a) + CGT26a + (CGT34a minus CGT49a)"}]
[null,"Chargeable Event Gains",{"$f":"A46","v":"c18.34"},{"$f":"'TSR (c17)'!F101","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A47","v":"c18.35"},{"$f":"MAX(0,T84-D91)","v":0},null,null,null,null,null,null,null,null,null,null,"Post budget Other gains etc.","d_18_3",{"$f":"MAX(0,(TRUNC(CGT!D19,0)+(TRUNC(CGT!D30,0)-TRUNC(CGT!Q22,0))+TRUNC(CGT!D44,0)+(TRUNC(CGT!D51,0)-TRUNC(CGT!Q15,0))))","v":0}]
[]
[null,null,null,{"$f":"\"From \"&'CDR (c7)'!E5","v":"From c7.1"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S91&\" minus \"&C94","v":"c18.35 minus c18.36"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"From \"&CGT&CGT!L44","v":"From CGT52.2a"}]
[null,"Deficiency Relief",{"$f":"A48","v":"c18.36"},{"$f":"'CDR (c7)'!F5","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"Annualised Gain",{"$f":"A49","v":"c18.37"},{"$f":"MAX(0,T91-D94)","v":0},null,null,null,null,null,null,null,null,null,null,"Post budget NRCGT","d_18_2a",{"$f":"TRUNC(CGT!M45,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"BR_band (\"&DOLLAR(BR_band,0)&\") + \"&'Deductions (c4)'!H261","v":"BR_band (£37,700) + c4.59"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF94&\" minus \"&'CG (c18)'!O48","v":"d_18_2a minus c18.16b"}]
[null,"Basic Rate Band",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A50","v":"c18.38"},{"$f":"BR_band+'Deductions (c4)'!I261","v":37700},null,null,null,null,null,null,null,null,null,null,"NRCGT Post Budget minus remaining NRCGT losses","d_18_19b",{"$f":"MAX(0,AG94-P48)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S97&\" minus \"&S94","v":"c18.38 minus c18.37"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF91&\" minus (\"&S22&\" + \"&S48&\")\"","v":"d_18_3 minus (c18.7 + c18.17)"}]
[null,"Basic Rate Band available to CG",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A51","v":"c18.39"},{"$f":"MAX(0,T97-T94)","v":37700},null,null,null,null,null,null,null,null,null,null,"Post Budget other gains etc after losses","d_18_20",{"$f":"MAX(0,AG91-(T22+T48))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S100&\" minus \"&W67","v":"c18.39 minus c18.29"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"From \"&CGT&CGT!C36","v":"From CGT18a"}]
[null,"Available unused Basic Rate Band",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A52","v":"c18.40"},{"$f":"MAX(0,T100-X67)","v":37700},null,null,null,null,null,null,null,null,null,null,"Post budget Attributed gains","d_18_22",{"$f":"TRUNC(CGT!D37,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Lower of \"&C67&\" and \"&S103","v":"Lower of c18.27 and c18.40"},null,null,null,null,null,null,null,{"$f":"S106&\" × Lower_CGT_rate_CI (\"&(Lower_CGT_rate_CI)*100&\"%)\"","v":"c18.41 × Lower_CGT_rate_CI (18%)"},null,null,null,null,{"$f":"AF97&\" + \"&AF100&\" + \"&AF103","v":"d_18_19b + d_18_20 + d_18_22"}]
[null,{"$f":"\"Carried interest chargeable at \"&Lower_CGT_rate_CI*100&\"%\"","v":"Carried interest chargeable at 18%"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A53","v":"c18.41"},{"$f":"MAX(0,MIN(D67,T103))","v":0},null,null,null,null,null,null,{"$f":"A54","v":"c18.42"},{"$f":"TRUNC(T106*Lower_CGT_rate_CI,2)","v":0},"pdown",null,"Total post budget Other gains after losses","d_18_23",{"$f":"AG97+AG100+AG103","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"C67&\" minus \"&S106","v":"c18.27 minus c18.41"},null,null,null,null,null,null,null,{"$f":"S109&\" × Upper_CGT_rate_CI (\"&(Upper_CGT_rate_CI)*100&\"%)\"","v":"c18.43 × Upper_CGT_rate_CI (28%)"},null,null,null,null,{"$f":"AF106&\" minus  \"&S64","v":"d_18_23 minus  c18.25"}]
[null,{"$f":"\"Carried interest chargeable at \"&Upper_CGT_rate_CI*100&\"%\"","v":"Carried interest chargeable at 28%"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A55","v":"c18.43"},{"$f":"MAX(0,D67-T106)","v":0},null,null,null,null,null,null,{"$f":"A56","v":"c18.44"},{"$f":"TRUNC(T109*Upper_CGT_rate_CI,2)","v":0},"pdown",null,"Total post budget Other gains after AEA","d_18_28",{"$f":"MAX(0,AG106-T64)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S103&\" minus \"&C67","v":"c18.40 minus c18.27"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S67&\" minus \"&AF109","v":"c18.28 minus d_18_28"}]
[null,"Available Basic Rate Band after Carried interest",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A57","v":"c18.45"},{"$f":"MAX(0,T103-D67)","v":37700},null,null,null,null,null,null,null,null,null,null,"Total pre budget Other gains","d_18_28b",{"$f":"MAX(0,T67-AG109)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Lower of \"&G67&\" and \"&S112","v":"Lower of c18.27.1 and c18.45"},null,null,null,null,null,null,null,{"$f":"S115&\" × Lower_CGT_rate_RP (\"&(Lower_CGT_rate_RP)*100&\"%)\"","v":"c18.45.1 × Lower_CGT_rate_RP (18%)"},null,null,null,null,{"$f":"\"Lower of \"&AF112&\" and \"&S112","v":"Lower of d_18_28b and c18.45"},null,null,{"$f":"AF115&\" × Lower_CGT_rate (\"&(Lower_CGT_rate)*100&\"%)\"","v":"d_18_45_1 × Lower_CGT_rate (10%)"}]
[null,{"$f":"\"Residential property gains chargeable at \"&Lower_CGT_rate_RP*100&\"%\"","v":"Residential property gains chargeable at 18%"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A58","v":"c18.45.1"},{"$f":"MIN(H67,T112)","v":0},null,null,null,null,null,null,{"$f":"A59","v":"c18.45.2"},{"$f":"TRUNC(T115*Lower_CGT_rate_RP,2)","v":0},"pdown",null,"Pre budget gains chargeable at 10%","d_18_45_1",{"$f":"MIN(AG112,T112)","v":0},null,"d_18_45_2",{"$f":"TRUNC(AG115*Lower_CGT_rate,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"G67&\" minus \"&S115","v":"c18.27.1 minus c18.45.1"},null,null,null,null,null,null,null,{"$f":"S118&\" × Upper_CGT_rate_RP (\"&(Upper_CGT_rate_RP)*100&\"%)\"","v":"c18.45.3 × Upper_CGT_rate_RP (24%)"},null,null,null,null,{"$f":"AF112&\" minus \"&AF115","v":"d_18_28b minus d_18_45_1"},null,null,{"$f":"AF118&\" × Upper_CGT_rate (\"&(Upper_CGT_rate)*100&\"%)\"","v":"d_18_45_3 × Upper_CGT_rate (20%)"}]
[null,{"$f":"\"Residential property gains chargeable at \"&Upper_CGT_rate_RP*100&\"%\"","v":"Residential property gains chargeable at 24%"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A60","v":"c18.45.3"},{"$f":"MAX(0,H67-T115)","v":0},null,null,null,null,null,null,{"$f":"A61","v":"c18.45.4"},{"$f":"TRUNC(T118*Upper_CGT_rate_RP,2)","v":0},"pdown",null,"Pre budget gains chargeable at 20%","d_18_45_3",{"$f":"MAX(0,AG112-AG115)","v":0},null,"d_18_45_4",{"$f":"TRUNC(AG118*Upper_CGT_rate,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S112&\" minus \"&G67","v":"c18.45 minus c18.27.1"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S112&\" minus \"&AF112","v":"c18.45 minus d_18_28b"}]
[null,"Available Basic Rate Band after residential property",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A62","v":"c18.45.5"},{"$f":"MAX(0,T112-H67)","v":37700},null,null,null,null,null,null,null,null,null,null,"Basic rate band available","d_18_45_5",{"$f":"MAX(0,T112-AG112)","v":37700}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Lower of \"&S67&\" and \"&S121","v":"Lower of c18.28 and c18.45.5"},null,null,null,null,null,null,null,{"$f":"S124&\" × Lower_CGT_rate (\"&(Lower_CGT_rate)*100&\"%)\"","v":"c18.46 × Lower_CGT_rate (10%)"},null,null,null,null,{"$f":"\"Lower of \"&AF109&\" and \"&AF121","v":"Lower of d_18_28 and d_18_45_5"},null,null,{"$f":"AF124&\" × Pb_Lower_CGT_rate (\"&(Lower_CGT_rate_RP)*100&\"%)\"","v":"d_18_46a × Pb_Lower_CGT_rate (18%)"}]
[null,{"$f":"\"Gains chargeable at \"&Lower_CGT_rate*100&\"%\"","v":"Gains chargeable at 10%"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A63","v":"c18.46"},{"$f":"MIN(T67,T121)","v":0},null,null,null,null,null,null,{"$f":"A64","v":"c18.47"},{"$f":"TRUNC(T124*Lower_CGT_rate,2)","v":0},"pdown",null,"Post budget gains chargeable at 18%","d_18_46a",{"$f":"MIN(AG109,AG121)","v":0},null,"d_18_47a",{"$f":"TRUNC(AG124*Pb_Lower_CGT_rate,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S67&\" minus \"&S124","v":"c18.28 minus c18.46"},null,null,null,null,null,null,null,{"$f":"S127&\" × Upper_CGT_rate (\"&(Upper_CGT_rate)*100&\"%)\"","v":"c18.48 × Upper_CGT_rate (20%)"},null,null,null,null,{"$f":"AF109&\" minus \"&AF124","v":"d_18_28 minus d_18_46a"},null,null,{"$f":"AF127&\" × Pb_Upper_CGT_rate (\"&(Upper_CGT_rate_RP)*100&\"%)\"","v":"d_18_48 × Pb_Upper_CGT_rate (24%)"}]
[null,{"$f":"\"Gains chargeable at \"&Upper_CGT_rate*100&\"%\"","v":"Gains chargeable at 20%"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A65","v":"c18.48"},{"$f":"MAX(0,T67-T124)","v":0},null,null,null,null,null,null,{"$f":"A66","v":"c18.49"},{"$f":"TRUNC(T127*Upper_CGT_rate,2)","v":0},"pdown",null,"Post budget gains chargeable at 24%","d_18_48",{"$f":"MAX(0,AG109-AG124)","v":0},null,"d_18_49",{"$f":"TRUNC(AG127*Pb_Upper_CGT_rate,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA72&\" + \"&AA106&\" + \"&AA109&\" + \"&AA115&\" + \"&AA118&\" + \"&AA124&\" + \"&AA127","v":"c18.30 + c18.42 + c18.44 + c18.45.2 + c18.45.4 + c18.47 + c18.49"},null,null,null,null,{"$f":"AF121&\" minus \"&AF109","v":"d_18_45_5 minus d_18_28"}]
[null,"Total CGT charged",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A67","v":"c18.50"},{"$f":"AB72+AB106+AB109+AB115+AB118+AB124+AB127","v":0},null,null,"Basic rate band available","d_18_49b",{"$f":"MAX(0,AG121-AG109)","v":37700}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&CGT&CGT!L25","v":"from CGT51"},null,null,null,null,{"$f":"\"Lower of \"&G67&\" and \"&AF130","v":"Lower of c18.27.1 and d_18_49b"},null,null,{"$f":"AF133&\" × Lower_CGT_rate_RP (\"&(Lower_CGT_rate_RP)*100&\"%)\"","v":"d_18_49c × Lower_CGT_rate_RP (18%)"}]
[null,"CGT adjustments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A68","v":"c18.51"},{"$f":"CGT!M26","v":0},"This box can be negative",null,"Residential property at 18%","d_18_49c",{"$f":"MIN(H67,AG130)","v":0},null,"d_18_49d",{"$f":"TRUNC(AG133*Lower_CGT_rate_RP,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&CGT&CGT!P25","v":"from CGT52"},null,null,null,null,{"$f":"G67&\" minus \"&AF133","v":"c18.27.1 minus d_18_49c"},null,null,{"$f":"AF136&\" × Upper_CGT_rate_RP (\"&(Upper_CGT_rate_RP)*100&\"%)\"","v":"d_18_49e × Upper_CGT_rate_RP (24%)"}]
[null,"Additional liability from Trusts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A69","v":"c18.51a"},{"$f":"TRUNC(CGT!Q26,0)","v":0},"£down",null,"Residential property at 24%","d_18_49e",{"$f":"MAX(H67-AG133)","v":0},null,"d_18_49f",{"$f":"TRUNC(AG136*Upper_CGT_rate_RP,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AI115&\" + \"&AI118&\" + \"&AI124","v":"d_18_45_2 + d_18_45_4 + d_18_47a"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA130&\" + \"&AA133&\" + \"&AA136","v":"c18.50 + c18.51 + c18.51a"},null,null,null,null,{"$f":"\" + \"&AI127&\" + \"&AI133&\" + \"&AI136","v":" + d_18_49 + d_18_49d + d_18_49f"},null,null,{"$f":"AA115&\" + \"&AA118&\" + \"&AA124&\" + \"&AA127","v":"c18.45.2 + c18.45.4 + c18.47 + c18.49"}]
[null,"Revised CGT charged",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A70","v":"c18.52"},{"$f":"MAX(0,AB130+AB133+AB136)","v":0},null,null,"Total tax on Other gains etc and residential property","d_18_50a",{"$f":"AJ115+AJ118+AJ124+AJ127+AJ133+AJ136","v":0},null,"d_18_50b",{"$f":"AB115+AB118+AB124+AB127","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Tax adj (c9)'!A43","v":"copy to c9.35"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF139&\" minus \"&AI139","v":"d_18_50a minus d_18_50b"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&FOR&FOR!K25","v":"from FOR39"},null,null,"Adjustment for CGT51","d_18_50c",{"$f":"AG139-AJ139","v":0}]
[null,"Foreign Tax Credit Relief",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A71","v":"c18.53"},{"$f":"TRUNC(FOR!L26+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Tax adj (c9)'!I195&\" minus \"&'Tax adj (c9)'!I198","v":"c9.41b minus c9.41c"}]
[null,"Total Credit is not be more than",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A72","v":"c18.53a"},{"$f":"MAX(0,'Tax adj (c9)'!J195-'Tax adj (c9)'!J198)","v":0}]
[null,"s41 TIOPA 2010"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&AA143&\" and \"&AA146","v":"lower of c18.53 and c18.53a"}]
[null,"Total Foreign Tax Credit Relief",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A73","v":"c18.54"},{"$f":"MIN(AB143,AB146)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA139&\" minus \"&AA149","v":"c18.52 minus c18.54"}]
[null,"CGT minus FTCR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A74","v":"c18.55"},{"$f":"MAX(0,AB139-AB149)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"From \"&CGT&CGT!P37","v":"From CGT52.4"}]
[null,"Tax on NRCGT Gains already charged",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A75","v":"c18.56"},{"$f":"TRUNC(CGT!Q38+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CGT&CGT!G4&\" + \"&CGT&CGT!G7&\" + \"&CGT&CGT!G15&\" + \"&CGT&CGT!G36&\" + \"&CGT&CGT!G43&\" + \"&CGT&CGT!G53","v":"CGT10 + CGT12 + CGT13.8 + CGT22 + CGT30 + CGT38"}]
[null,"Tax on RTT Gains already charged",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A76","v":"c18.57"},{"$f":"TRUNC(CGT!H5+0.99,0)+TRUNC(CGT!H8+0.99,0)+TRUNC(CGT!H16+0.99,0)+TRUNC(CGT!H37+0.99,0)+TRUNC(CGT!H44+0.99,0)+TRUNC(CGT!H54+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA152&\" minus (\"&AA155&\" + \"&AA158&\")\"","v":"c18.55 minus (c18.56 + c18.57)"}]
[null,"Capital Gains Tax Due",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A77","v":"c18.58"},{"$f":"MAX(0,AB152-(AB155+AB158))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Tax due (c12)'!A24","v":"copy to c12.17"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"(\"&AA155&\" + \"&AA158&\") minus \"&AA152","v":"(c18.56 + c18.57) minus c18.55"}]
[null,"Capital Gains Tax Overpaid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A78","v":"c18.59"},{"$f":"MAX(0,(AB155+AB158)-AB152)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Tax due (c12)'!L79&\" minus \"&'Tax due (c12)'!L88","v":"c12.12 minus c12.15"}]
[null,"Total Income Tax, Class 2 and Class 4 NIC due",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A79","v":"c18.60"},{"$f":"MAX(0,'Tax due (c12)'!M79-'Tax due (c12)'!M88)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&AA165&\" and \"&AA168","v":"lower of c18.59 and c18.60"}]
[null,"Capital Gains Tax (repayable)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A80","v":"c18.61"},{"$f":"MIN(AB165,AB168)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Tax due (c12)'!A26","v":"copy to c12.17b"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA165&\" minus \"&AA168","v":"c18.59 minus c18.60"}]
[null,"Capital Gains Tax (not repayable)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"A81","v":"c18.62"},{"$f":"MAX(0,AB165-AB168)","v":0}]
[]
[null,"end if"]
[null,"   else"]
[null,{"$f":"C17&\" to \"&AA175&\" = 0 (zero)\"","v":"c18.1 to c18.62 = 0 (zero)"}]

{"sheet":"RBC (c19)","index":75,"n_rows":18,"n_cols":4,"rows_kept":18,"cut":false,"hidden":true,"merged":[]}
["c19.1","Calculate remittance basis charge"]
[]
[null,null,"If any box in this stage is negative substitute zero, unless otherwise stated"]
[]
[null,"Remittance basis charge for non-domiciles"]
[]
[null,null,null,{"$f":"\"if (\"&NRD!P10&\" = Y, \"&NRD!P11&\" = N, and \"&NRD!P15&\" = N)\"","v":"if (box_NRD28 = Y, box_NRD29 = N, and box_NRD33 = N)"}]
[null,null,null,{"$f":"\"and (NRD\"&NRD!K20&\" + NRD\"&NRD!H23&\" is greater than 0 (zero))\"","v":"and (NRD34 + NRD35 is greater than 0 (zero))"}]
[null,null,null,{"$f":"\" if \"&NRD!P13&\" = Y then \"&C17&\" = Res_non_dom_High_ch (\"&DOLLAR(Res_non_dom_High_ch,0)&\")\"","v":" if box_NRD31 = Y then c19.1 = Res_non_dom_High_ch (£60,000)"}]
[null,null,null,"else"]
[null,null,null,{"$f":"\" if \"&NRD!P14&\" = Y then \"&C17&\" = Res_non_dom_ch (\"&DOLLAR(Res_non_dom_ch,0)&\")\"","v":" if box_NRD32 = Y then c19.1 = Res_non_dom_ch (£30,000)"}]
[null,null,null,"else"]
[null,null,null,{"$f":"C17&\" = 0 (zero)\"","v":"c19.1 = 0 (zero)"}]
[null,null,null,"end if"]
[null,null,null,"end if"]
[null,null,null,"end if"]
[null,null,{"$f":"A1","v":"c19.1"},{"$f":"IF(NON_DOM_Charge,IF(NRD!L21+NRD!I24>0,IF(box_NRD31,Res_non_dom_High_ch,IF(box_NRD32,Res_non_dom_ch,0))),0)","v":0}]
[null,null,null,{"$f":"\"Copy to \"&'Tax adj (c9)'!F145&\" and to \"&'Tax due (c12)'!I76","v":"Copy to c9.36 and to c12.11"}]

{"sheet":"RBC & Cap (C20a)","index":76,"n_rows":100,"n_cols":10,"rows_kept":100,"cut":false,"hidden":true,"merged":[]}
["c20a.1",null,null,"Calculate nominated income for remittance basis charge and restrict allowable losses and loan interest"]
["c20a.2",null,null,null,null,null,null,null,null,"If any box on this stage is negative substitute zero"]
["c20a.3",null,"Boxes c20a.1 to c20a.50 not used"]
["c20a.4"]
["c20a.5"]
["c20a.6"]
["c20a.7"]
["c20a.8"]
["c20a.9"]
["c20a.10"]
["c20a.11"]
["c20a.12"]
["c20a.13"]
["c20a.14"]
["c20a.15"]
["c20a.16"]
["c20a.17"]
["c20a.18"]
["c20a.19"]
["c20a.20"]
["c20a.21"]
["c20a.22"]
["c20a.23"]
["c20a.24"]
["c20a.25"]
["c20a.26"]
["c20a.27"]
["c20a.28"]
["c20a.29"]
["c20a.30"]
["c20a.31"]
["c20a.32"]
["c20a.33"]
["c20a.34"]
["c20a.35"]
["c20a.36"]
["c20a.37"]
["c20a.38"]
["c20a.39"]
["c20a.40"]
["c20a.41"]
["c20a.42"]
["c20a.43"]
["c20a.44"]
["c20a.45"]
["c20a.46"]
["c20a.47"]
["c20a.48"]
["c20a.49"]
["c20a.50"]
["c20a.51"]
["c20a.52"]
["c20a.53"]
["c20a.54"]
["c20a.55"]
["c20a.56"]
["c20a.57"]
["c20a.58"]
["c20a.59"]
["c20a.60"]
["c20a.61"]
["c20a.62"]
["c20a.63"]
["c20a.64"]
["c20a.65"]
["c20a.66"]
["c20a.67"]
["c20a.68"]
["c20a.69"]
["c20a.70"]
["c20a.71"]
["c20a.72"]
["c20a.73"]
["c20a.74"]
["c20a.75"]
["c20a.76"]
["c20a.77"]
["c20a.78"]
["c20a.79"]
["c20a.80"]
["c20a.81"]
["c20a.82"]
["c20a.83"]
["c20a.84"]
["c20a.85"]
["c20a.86"]
["c20a.87"]
["c20a.88"]
["c20a.89"]
["c20a.90"]
["c20a.91"]
["c20a.92"]
["c20a.93"]
["c20a.94"]
["c20a.95"]
["c20a.96"]
["c20a.97"]
["c20a.98"]
["c20a.99"]
["c20a.100"]

{"sheet":"Notional (c21c23)","index":77,"n_rows":94,"n_cols":12,"rows_kept":94,"cut":false,"hidden":true,"merged":[]}
["c21.1","Calculate notional tax and tax credits on Lloyds and Trusts dividends"]
["c21.2"]
["c21.3","On Lloyd's dividends",null,null,null,null,"If any box in this stage is negative substitute zero"]
["c21.4",null,null,null,{"$f":"\"from \"&LUN&LUN!C13","v":"from LUN8"}]
["c21.5","Income from personal funds at Lloyd’s UK dividends",null,{"$f":"A1","v":"c21.1"},{"$f":"TRUNC(LUN!D14,0)","v":0},"£down"]
["c21.6"]
["c21.7",null,null,null,{"$f":"LUN&LUN!G7&\" + \"&LUN&LUN!G10&\" + \"&LUN&LUN!G13","v":"LUN15 + LUN16 + LUN17"}]
["c21.8","Foreign sources income from assets in personal funds at Lloyds",null,{"$f":"A2","v":"c21.2"},{"$f":"TRUNC(LUN!H8,0)+TRUNC(LUN!H11,0)+TRUNC(LUN!H14,0)","v":0},"£down"]
["c21.9"]
["c21.10",null,null,null,"Set to zero"]
["c21.11",null,null,{"$f":"A3","v":"c21.3"},0]
["c21.12"]
[null,null,null,null,"Set to zero"]
[null,null,null,{"$f":"A4","v":"c21.4"},0]
[]
[null,null,null,null,{"$f":"D5&\" + \"&D8","v":"c21.1 + c21.2"}]
[null,"Amount that qualifies for dividend tax credit",null,{"$f":"A5","v":"c21.5"},{"$f":"E5+E8","v":0}]
[]
[null,null,null,null,{"$f":"\"from \"&LUN&LUN!K7","v":"from LUN52"},null,null,{"$f":"\"lower of \"&D17&\" and \"&D20","v":"lower of c21.5 and c21.6"}]
[null,"Total taxable profits from Lloyd’s",null,{"$f":"A6","v":"c21.6"},{"$f":"TRUNC(LUN!L8,0)","v":0},"£down",{"$f":"A7","v":"c21.7"},{"$f":"MIN(E17,E20)","v":0}]
[]
[null,null,null,null,{"$f":"\"from \"&'Taxable (c5)'!BA149","v":"from c5.76"},null,null,{"$f":"\"lower of \"&G20&\" and \"&D23","v":"lower of c21.7 and c21.8"},null,null,"Set to zero"]
[null,"Notional Tax on Lloyds dividends",null,{"$f":"A8","v":"c21.8"},{"$f":"'Taxable (c5)'!BB149","v":0},null,{"$f":"A9","v":"c21.9"},{"$f":"MIN(H20,E23)","v":0},null,{"$f":"A10","v":"c21.10"},0]
[]
[null,null,null,null,{"$f":"\"lower of \"&D20&\" and \"&D23","v":"lower of c21.6 and c21.8"},null,null,{"$f":"D26&\" minus \"&G23","v":"c21.11 minus c21.9"}]
[null,"Notional tax and tax credits",null,{"$f":"A11","v":"c21.11"},{"$f":"MIN(E20,E23)","v":0},null,{"$f":"A12","v":"c21.12"},{"$f":"MAX(0,E26-H23)","v":0}]
[null,null,null,null,null,null,null,{"$f":"\"Copy to box \"&'Div Cr (c10)'!F9","v":"Copy to box c10.2"}]
[]
[]
[null,null,null,null,null,null,"If any box in this stage is negative substitute zero"]
[null,"On Trust's dividends"]
[]
[null,"Discretionary income payment from a UK resident trust"]
["c22.1",null,null,null,{"$f":"\"from \"&'Taxable (c5)'!BA312","v":"from c5.84"},null,null,{"$f":"\"lower of \"&'tax it (c6)'!V108&\" and \"&D35","v":"lower of c6.44 and c22.1"},null,null,{"$f":"G35&\" × \"&'Status (c3a)'!AD45","v":"c22.2 × c3a.6"}]
["c22.2","Payments from settlor-interested trusts",null,{"$f":"A34","v":"c22.1"},{"$f":"'Taxable (c5)'!BB312","v":0},null,{"$f":"A35","v":"c22.2"},{"$f":"MIN('tax it (c6)'!W108,E35)","v":0},null,{"$f":"A36","v":"c22.3"},{"$f":"TRUNC((H35*'Status (c3a)'!AE45)+0.0099,2)","v":0},"pup"]
["c22.3"]
["c22.3a","The recipient shall be treated as having paid income tax at ",null,null,{"$f":"D35&\" minus \"&G35","v":"c22.1 minus c22.2"},null,null,{"$f":"\"lower of \"&'tax it (c6)'!V104&\" and \"&D38","v":"lower of c6.43.2 and c22.3a"},null,null,{"$f":"G38&\" × \"&'Status (c3a)'!AA45","v":"c22.3b × c3a.5a"}]
["c22.3b","the highest Scottish rate, Welsh additional rate or",null,{"$f":"A37","v":"c22.3a"},{"$f":"MAX(0,E35-H35)","v":0},null,{"$f":"A38","v":"c22.3b"},{"$f":"MIN('tax it (c6)'!W104,E38)","v":0},null,{"$f":"A39","v":"c22.3c"},{"$f":"TRUNC((H38*'Status (c3a)'!AB45)+0.0099,2)","v":0},"pup"]
["c22.3c","the additional rate."]
["c22.4","This tax is not repayable or taken into account for tax liability.",null,null,{"$f":"D38&\" minus \"&G38","v":"c22.3a minus c22.3b"},null,null,{"$f":"\"lower of \"&'tax it (c6)'!V95&\" and \"&D41","v":"lower of c6.43 and c22.4"},null,null,{"$f":"G41&\" × \"&'Status (c3a)'!X45","v":"c22.5 × c3a.5"}]
["c22.5","The amount is restricted in calculation boxes c22.1 to c22.15.",null,{"$f":"A40","v":"c22.4"},{"$f":"MAX(0,E38-H38)","v":0},null,{"$f":"A41","v":"c22.5"},{"$f":"MIN('tax it (c6)'!W95,E41)","v":0},null,{"$f":"A42","v":"c22.6"},{"$f":"TRUNC((H41*'Status (c3a)'!Y45)+0.0099,2)","v":0},"pup"]
["c22.6"]
["c22.7",null,null,null,{"$f":"D41&\" minus \"&G41","v":"c22.4 minus c22.5"},null,null,{"$f":"\"lower of \"&'tax it (c6)'!V77&\" and \"&D44","v":"lower of c6.41b and c22.7"},null,null,{"$f":"G44&\" × SIR_rate (\"&SIR_rate*100&\"%)\"","v":"c22.8 × SIR_rate (21%)"}]
["c22.8",null,null,{"$f":"A43","v":"c22.7"},{"$f":"MAX(0,E41-H41)","v":0},null,{"$f":"A44","v":"c22.8"},{"$f":"MIN('tax it (c6)'!W77,'Notional (c21c23)'!E44)","v":0},null,{"$f":"A45","v":"c22.9"},{"$f":"TRUNC((H44*SIR_rate)+0.0099,2)","v":0},"pup"]
["c22.9"]
["c22.10",null,null,null,{"$f":"D44&\" minus \"&G44","v":"c22.7 minus c22.8"},null,null,{"$f":"\"lower of \"&'tax it (c6)'!V66&\" and \"&D47","v":"lower of c6.40 and c22.10"},null,null,{"$f":"G47&\" × \"&'Status (c3a)'!L45","v":"c22.11 × c3a.4"}]
["c22.11",null,null,{"$f":"A46","v":"c22.10"},{"$f":"MAX(0,E44-H44)","v":0},null,{"$f":"A47","v":"c22.11"},{"$f":"MIN('tax it (c6)'!W66,'Notional (c21c23)'!E47)","v":0},null,{"$f":"A48","v":"c22.12"},{"$f":"TRUNC((H47*'Status (c3a)'!M45)+0.0099,2)","v":0},"pup"]
["c22.12"]
["c22.13"]
["c22.14",null,null,null,{"$f":"D47&\" minus \"&G47","v":"c22.10 minus c22.11"},null,null,{"$f":"\"lower of \"&'tax it (c6)'!V17&\" and \"&D51","v":"lower of c6.36 and c22.13"},null,null,{"$f":"G51&\" × SSR_rate (\"&SSR_rate*100&\"%)\"","v":"c22.14 × SSR_rate (19%)"}]
["c22.15",null,null,{"$f":"A49","v":"c22.13"},{"$f":"MAX(0,E47-H47)","v":0},null,{"$f":"A50","v":"c22.14"},{"$f":"MIN('tax it (c6)'!W17,'Notional (c21c23)'!E51)","v":0},null,{"$f":"A51","v":"c22.15"},{"$f":"TRUNC((H51*SSR_rate)+0.0099,2)","v":0},"pup"]
["c22.16",null,null,null,null,null,null,null,null,null,{"$f":"\"add \"&'Notional (c21c23)'!A36&\" + \"&'Notional (c21c23)'!A39&\" + \"&'Notional (c21c23)'!A42&\" + \"&'Notional (c21c23)'!A45&\" + \"&'Notional (c21c23)'!A48&\" + \"&'Notional (c21c23)'!A51&\" and copy to \"&'Div Cr (c10)'!A20","v":"add c22.3 + c22.3c + c22.6 + c22.9 + c22.12 + c22.15 and copy to c10.17"}]
["c22.17"]
["c22.18",null,null,null,{"$f":"\"from \"&'Taxable (c5)'!BA307","v":"from c5.83"},null,null,{"$f":"\"lower of \"&'tax it (c6)'!G66&\" and \"&D55","v":"lower of c6.6 and c22.16"},null,null,{"$f":"G55&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"c22.17 × BR_rate (20%)"}]
["c22.19","Income from United Kingdom (UK) estates",null,{"$f":"A52","v":"c22.16"},{"$f":"'Taxable (c5)'!BB307","v":0},null,{"$f":"A53","v":"c22.17"},{"$f":"MIN('tax it (c6)'!H66,'Notional (c21c23)'!E55)","v":0},null,{"$f":"A54","v":"c22.18"},{"$f":"TRUNC((H55*BR_rate)+0.0099,2)","v":0},"pup"]
["c22.20"]
["c22.21","Non-savings income taxed at non-repayable basic rate"]
["c22.22",null,null,null,{"$f":"D55&\" minus \"&G55","v":"c22.16 minus c22.17"},null,null,{"$f":"\"lower of \"&'tax it (c6)'!G17&\" and \"&D59","v":"lower of c6.2 and c22.19"},null,null,{"$f":"G59&\" × SSR_rate (\"&SSR_rate*100&\"%)\"","v":"c22.20 × SSR_rate (19%)"}]
[null,null,null,{"$f":"A55","v":"c22.19"},{"$f":"MAX(0,E55-H55)","v":0},null,{"$f":"A56","v":"c22.20"},{"$f":"MIN('tax it (c6)'!H17,'Notional (c21c23)'!E59)","v":0},null,{"$f":"A57","v":"c22.21"},{"$f":"TRUNC((H59*SSR_rate)+0.0099,2)","v":0},"pup"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"add \"&'Notional (c21c23)'!A54&\" + \"&'Notional (c21c23)'!A57&\" and copy to \"&'Div Cr (c10)'!A16","v":"add c22.18 + c22.21 and copy to c10.13"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J35&\" + \"&J38&\" + \"&J41&\" + \"&J44&\" + \"&J47&\" + \"&J51&\" + \"&J55&\" + \"&J59","v":"c22.3 + c22.3c + c22.6 + c22.9 + c22.12 + c22.15 + c22.18 + c22.21"}]
[null,null,null,null,null,null,null,null,null,{"$f":"A58","v":"c22.22"},{"$f":"K35+K38+K41+K44+K47+K51+K55+K59","v":0}]
[]
[]
[]
[]
[]
["c23.1"]
["c23.2",null,null,null,null,null,"If any box in this stage is negative substitute zero"]
["c23.3","On a qualifying distribution"]
["c23.4",{"$f":"\"You only need to complete section c23 if you made an entry in box \"&AOR&AOR!G11","v":"You only need to complete section c23 if you made an entry in box AOR9"}]
["c23.5"]
["c23.6",{"$f":"\"If box \"&AOR&AOR!G11&\" = 0 (zero)\"","v":"If box AOR9 = 0 (zero)"}]
["c23.7",{"$f":"D80&\" to \"&J92&\" = 0 (zero)\"","v":"c23.1 to c23.11 = 0 (zero)"}]
["c23.8"," else"]
["c23.9"]
["c23.10",null,null,null,{"$f":"\"from \"&'tax it (c6)'!Q108","v":"from c6.34"}]
["c23.11",null,"Income in additional rate band",{"$f":"A70","v":"c23.1"},{"$f":"'tax it (c6)'!R108","v":0}]
[]
[null,null,null,null,{"$f":"INC&'INC(1)'!I15&\" + \"&AOI&AOI!G28","v":"INC4 + AOI13"},null,null,{"$f":"\"lower of \"&D80&\" and \"&D83","v":"lower of c23.1 and c23.2"},null,null,{"$f":"G83&\" × DivAR_rate (\"&DivAR_rate*100&\"%)\"","v":"c23.3 × DivAR_rate (39.35%)"}]
[null,null,null,{"$f":"A71","v":"c23.2"},{"$f":"TRUNC('INC(1)'!J16+AOI!H29+0.99,0)","v":0},"£up",{"$f":"A72","v":"c23.3"},{"$f":"MIN(E80,E83)","v":0},null,{"$f":"A73","v":"c23.4"},{"$f":"TRUNC(H83*(DivAR_rate)+0.0099,2)","v":0},"pup"]
[]
[null,null,null,null,{"$f":"\"from \"&'tax it (c6)'!Q95","v":"from c6.33"}]
[null,null,"Income in higher rate band",{"$f":"A74","v":"c23.5"},{"$f":"'tax it (c6)'!R95","v":0}]
[]
[null,null,null,null,{"$f":"D83&\" minus \"&G83","v":"c23.2 minus c23.3"},null,null,{"$f":"\"lower of \"&D86&\" and \"&D89","v":"lower of c23.5 and c23.6"},null,null,{"$f":"G89&\" × DivHR_rate (\"&DivHR_rate*100&\"%)\"","v":"c23.7 × DivHR_rate (33.75%)"}]
[null,null,null,{"$f":"A75","v":"c23.6"},{"$f":"MAX(0,E83-H83)","v":0},null,{"$f":"A76","v":"c23.7"},{"$f":"MIN(E86,E89)","v":0},null,{"$f":"A77","v":"c23.8"},{"$f":"TRUNC(H89*DivHR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,{"$f":"\"from \"&AOR&AOR!G11","v":"from AOR9"},null,null,{"$f":"J83&\" + \"&J89","v":"c23.4 + c23.8"},null,null,{"$f":"\"lower of \"&D92&\" and \"&G92","v":"lower of c23.9 and c23.10"}]
[null,null,null,{"$f":"A78","v":"c23.9"},{"$f":"AOR!H12","v":0},null,{"$f":"A79","v":"c23.10"},{"$f":"K83+K89","v":0},null,{"$f":"A80","v":"c23.11"},{"$f":"MIN(E92,H92)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Copy to box \"&'Tax adj (c9)'!L98","v":"Copy to box c9.29"}]
[null,"end if"]

{"sheet":"LLIR (c24)","index":78,"n_rows":82,"n_cols":13,"rows_kept":82,"cut":false,"hidden":true,"merged":[]}
["c24.1","Calculate relief for finance costs"]
["c24.2",null,null,null,"If any box in this stage is negative substitute zero, unless otherwise stated"]
["c24.3"]
["c24.3a",{"$f":"\"If \"&PRO&PRO!G39&\" + \"&PRO&PRO!G42&\" + \"&TRU&TRU!K40&\" + \"&TRU&TRU!O43&\" + \"&FOR&FOR!C50&\" + \"&FOR&FOR!G50&\" + total all instances (\"&FPS&PS!J23&\" + \"&FPS&PS!M23&\" + \"&FPS&PS!J35&\" + \"&FPS&PS!M35&\" + \"&FOR&FOR!O5&\" + \"&FOR&FOR!O8&\") = 0 (zero)\"","v":"If PRO44 + PRO45 + TRU25 + TRU25.1 + FOR13.1 + FOR13.2 + total all instances (FPS41.1 + FPS41.2 + FPS63.1 + FPS63.2 + FOR24.1 + FOR24.2) = 0 (zero)"}]
["c24.4",{"$f":"\"set \"&E11&\" to \"&K80&\" to zero\"","v":"set c24.1 to c24.17 to zero"}]
["c24.4a","else"]
["c24.5"]
["c24.6"]
["c24.7","Property income"]
["c24.8",null,null,null,null,{"$f":"PRO&PRO!G39&\" + \"&PRO&PRO!G42","v":"PRO44 + PRO45"}]
["c24.9",null,"Finance costs",null,{"$f":"A1","v":"c24.1"},{"$f":"TRUNC((PRO!H40+PRO!H43)+0.99,0)","v":0},"£up"]
["c24.10"]
["c24.11",null,null,null,null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!E96","v":"from c1.32"}]
["c24.12",null,{"$f":"\"Adjusted profit (\"&PRO&PRO!G33&\")\"","v":"Adjusted profit (PRO40)"},null,null,null,null,{"$f":"A2","v":"c24.2"},{"$f":"'NS income (c1)'!F96","v":0}]
["c24.13"]
["c24.14",null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&E11&\" and \"&H14","v":"lower of c24.1 and c24.2"}]
["c24.15",null,"Allowable finance costs",null,null,null,null,null,null,null,{"$f":"A3","v":"c24.3"},{"$f":"MIN(F11,I14)","v":0}]
["c24.15a"]
["c24.16","Partnership property income"]
["c24.17",null,null,null,null,{"$f":"\"sum of (\"&FPS&PS!J23&\" + \"&FPS&PS!M23&\" for all instances)\"","v":"sum of (FPS41.1 + FPS41.2 for all instances)"}]
[null,null,"Finance costs",null,{"$f":"A4","v":"c24.3a"},{"$f":"TRUNC((PS!K24+PS!N24)+0.99,0)","v":0},"£up (for each FPS)"]
[]
[null,null,{"$f":"\"Calculate for each page the lower of \"&FPS&PS!G23&\" and (\"&FPS&PS!J23&\" + \"&FPS&PS!M23&\"), store the result and add together\"","v":"Calculate for each page the lower of FPS41 and (FPS41.1 + FPS41.2), store the result and add together"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"sum of the (lower of \"&FPS&PS!G23&\" and (\"&FPS&PS!J23&\" + \"&FPS&PS!M23&\")\"","v":"sum of the (lower of FPS41 and (FPS41.1 + FPS41.2)"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"for each instance)\"","v":"for each instance)"}]
["FPS41",null,"Allowable finance costs",null,null,null,null,null,null,null,{"$f":"A5","v":"c24.4"},{"$f":"IF(PS!N27>0,TRUNC(PS!N27+0.99,0),IF(AND(PS!K24=\"\",PS!N24=\"\"),0,TRUNC(MIN(A27,(PS!K24+PS!N24))+0.99,0)))","v":0},"£up (for each FPS)"]
[{"$f":"PS!H24","v":0}]
["FPS60","Partnership foreign property income"]
[{"$f":"PS!H36","v":0},null,null,null,null,{"$f":"\"sum of (\"&FPS&PS!J35&\" + \"&FPS&PS!M35&\" for all instances)\"","v":"sum of (FPS63.1 + FPS63.2 for all instances)"}]
[null,null,"Finance costs",null,{"$f":"A6","v":"c24.4a"},{"$f":"TRUNC((PS!K36+PS!N36)+0.99,0)","v":0},"£up (for each FPS)"]
[]
[null,null,{"$f":"\"Calculate for each page the lower of \"&FPS&PS!G35&\" and (\"&FPS&PS!J35&\" + \"&FPS&PS!M35&\"), store the result and add together\"","v":"Calculate for each page the lower of FPS60 and (FPS63.1 + FPS63.2), store the result and add together"},null,null,null,null,null,null,null,null,{"$f":"\"sum of the (lower of \"&FPS&PS!G35&\" and (\"&FPS&PS!J35&\" + \"&FPS&PS!M35&\")\"","v":"sum of the (lower of FPS60 and (FPS63.1 + FPS63.2)"}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"for each instance)\"","v":"for each instance)"}]
[null,null,"Allowable finance costs",null,null,null,null,null,null,null,{"$f":"A7","v":"c24.5"},{"$f":"IF(PS!N39>0,TRUNC(PS!N39+0.99,0),IF(AND(PS!K36=\"\",PS!N36=\"\"),0,TRUNC(MIN(A29,(PS!K36+PS!N36))+0.99,0)))","v":0},"£up (for each FPS)"]
[]
[]
[null,"Income from land and property abroad"]
[null,null,null,null,null,{"$f":"\"sum of (\"&FOR&FOR!O5&\" + \"&FOR&FOR!O8&\" for all instances)\"","v":"sum of (FOR24.1 + FOR24.2 for all instances)"}]
[null,null,"Finance costs",null,{"$f":"A8","v":"c24.6"},{"$f":"TRUNC((FOR!P6+FOR!P9)+0.99,0)","v":0},"£up (for each FOR)"]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&FOR&FOR!O11","v":"from FOR27"}]
[null,null,"Adjusted profit",null,null,null,null,{"$f":"A9","v":"c24.7"},{"$f":"MAX(0,TRUNC(FOR!P12+0.99,0))","v":0},"£up "]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&E39&\" and \"&H42","v":"lower of c24.6 and c24.7"}]
[null,null,"Allowable finance costs",null,null,null,null,null,null,null,{"$f":"A10","v":"c24.8"},{"$f":"MIN(F39,I42)","v":0}]
[]
[]
[null,"Income from land and property abroad chargeable as transfer of assets"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"FOR&FOR!C50&\" + \"&FOR&FOR!G50","v":"FOR13.1 + FOR13.2"}]
[null,null,"Allowable finance costs",null,null,null,null,null,null,null,{"$f":"A11","v":"c24.9"},{"$f":"TRUNC((FOR!D51+FOR!H51)+0.99,0)","v":0},"£up"]
[]
[null,"Trust and Estate UK property and income from land and property abroad"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"TRU&TRU!K40&\" + \"&TRU&TRU!O43","v":"TRU25 + TRU25.1"}]
[null,null,"Allowable finance costs",null,null,null,null,null,null,null,{"$f":"A12","v":"c24.10"},{"$f":"TRUNC((TRU!L41+TRU!P44)+0.99,0)","v":0},"£up"]
[]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Deductions (c4)'!H247","v":"from c4.55"}]
[null,null,"Net income",null,null,null,null,{"$f":"A13","v":"c24.11"},{"$f":"'Deductions (c4)'!I247","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"'Savings (c2)'!H79&\" + \"&'Divs (c3)'!G65","v":"c2.19 + c3.18"}]
[null,null,"Savings income",null,null,null,null,{"$f":"A14","v":"c24.12"},{"$f":"'Savings (c2)'!I79+'Divs (c3)'!H65","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Divs (c3)'!G54","v":"from c3.15"}]
[null,null,"Dividend income",null,null,null,null,{"$f":"A15","v":"c24.13"},{"$f":"'Divs (c3)'!H54","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"'Deductions (c4)'!L312&\" minus \"&'Deductions (c4)'!H336","v":"c4.67 minus c4.68"}]
[null,null,"Allowances",null,null,null,null,{"$f":"A16","v":"c24.14"},{"$f":"MAX(0,'Deductions (c4)'!M312-'Deductions (c4)'!I336)","v":12570}]
[]
[null,null,null,null,null,null,null,null,{"$f":"H59&\" minus (\"&H62&\" + \"&H65&\" + \"&H68&\")\"","v":"c24.11 minus (c24.12 + c24.13 + c24.14)"}]
[null,null,"Adjusted total income",null,null,null,null,{"$f":"A17","v":"c24.15"},{"$f":"MAX(0,I59-(I62+I65+I68))","v":0}]
[]
[null,null,null,null,null,{"$f":"E11&\" + \"&E21&\" + \"&E30&\" + \"&E39&\" + \" &K50&\" + \"&K54","v":"c24.1 + c24.3a + c24.4a + c24.6 + c24.9 + c24.10"}]
[null,null,"Total finance costs",null,{"$f":"A18","v":"c24.15a"},{"$f":"F11+F21+F30+F39+L50+L54","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"K17&\" + \"&K26&\" + \"&K34&\" + \"&K45&\" + \" &K50&\" + \"&K54","v":"c24.3 + c24.4 + c24.5 + c24.8 + c24.9 + c24.10"}]
[null,null,"Allowable amount",null,null,null,null,null,null,null,{"$f":"A19","v":"c24.16"},{"$f":"L17+L26+L34+L45+L50+L54","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&H71&\" and \"&K77","v":"lower of c24.15 and c24.16"}]
[null,null,"Relievable amount",null,null,null,null,null,null,null,{"$f":"A20","v":"c24.17"},{"$f":"MIN(I71,L77)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Tax adj (c9)'!I78","v":"copy to c9.22"}]
[null,"end if"]

{"sheet":"Pensions (c25c26)","index":79,"n_rows":200,"n_cols":12,"rows_kept":200,"cut":false,"hidden":true,"merged":[]}
["c25.1","Calculate pension savings tax charges",null,null,null,null,"If any box in this stage is negative substitute zero"]
["c25.2"]
["c25.3","Lifetime Allowance charge",null,null,null,null,null,"set to zero",null,null,"set to zero"]
["c25.4",null,"Excess taken as lump sum",null,null,null,{"$f":"A1","v":"c25.1"},0,"£down",{"$f":"A2","v":"c25.2"},0,"pdown"]
["c25.5"]
["c25.6",null,null,null,null,null,null,"set to zero",null,null,"set to zero"]
["c25.7",null,"Excess taken as pension",null,null,null,{"$f":"A3","v":"c25.3"},0,"£down",{"$f":"A4","v":"c25.4"},0,"pdown"]
["c25.8"]
["c25.9",null,null,null,null,null,null,null,null,null,"set to zero"]
["c25.10",null,"Lifetime Allowance charge",null,null,null,null,null,null,{"$f":"A5","v":"c25.5"},0]
["c25.11"]
["c25.12",null,null,null,null,null,null,"set to zero",null,null,"set to zero"]
["c25.13",null,"Tax paid",null,null,null,{"$f":"A6","v":"c25.6"},0,null,{"$f":"A7","v":"c25.7"},0]
["c25.14"]
["c25.15",null,null,null,null,null,null,null,null,null,"set to zero"]
["c25.16",null,"Lifetime Allowance charge due",null,null,null,null,null,null,{"$f":"A8","v":"c25.8"},0]
["c25.16a"]
["c25.16b"]
["c25.16c","Annual Allowance charge"]
["c25.16d"]
["c25.16e",null,{"$f":"\"Amount in excess of Pen_AA_limit (\"&DOLLAR(Pen_AA_limit,0)&\")\"","v":"Amount in excess of Pen_AA_limit (£60,000)"},null,null,null,null,{"$f":"\"from \"&AIL&AIL!C11","v":"from AIL10"}]
["c25.16f",null,{"$f":"\"or Pen_MPAA_limit (\"&DOLLAR(Pen_MPAA_limit,0)&\") (lower allowance)\"","v":"or Pen_MPAA_limit (£10,000) (lower allowance)"},null,null,null,{"$f":"A9","v":"c25.9"},{"$f":"TRUNC(AIL!D12,0)","v":0},"£down"]
["c25.17"]
["c25.18",null,"Basic rate band or Scottish Starter + Basic rate band",null,{"$f":"'Status (c3a)'!H33&\" + \"&'Status (c3a)'!L33&\" + \"&'Deductions (c4)'!H261","v":"c3a.1a + c3a.2 + c4.59"}]
["c25.19",null,"+ relevant earnings adjustment",{"$f":"A10","v":"c25.10"},{"$f":"'Status (c3a)'!I33+'Status (c3a)'!M33+'Deductions (c4)'!I261","v":37700}]
["c25.20"]
["c25.21",null,null,null,"If calculation type = non-resident"]
["c25.22",null,null,null,{"$f":"D32&\" = \"&'non-res (c91)'!M119","v":"c25.11 = c91.28"}]
["c25.22a",null,null,null,"Else"]
["c25.22b",null,null,null,{"$f":"D32&\" = \"&'Taxable (c5)'!BA338","v":"c25.11 = c5.86"}]
["c25.22c",null,null,null,"end if"]
["c25.22d",null,"Taxable income",{"$f":"A11","v":"c25.11"},{"$f":"MAX(0,IF(non_resident,'non-res (c91)'!N119,'Taxable (c5)'!BB338))","v":0}]
["c25.22e"]
["c25.22f",null,null,null,{"$f":"D25&\" minus \"&D32","v":"c25.10 minus c25.11"},null,null,{"$f":"\"lower of \"&G22&\" and \"&D35","v":"lower of c25.9 and c25.12"},null,null,{"$f":"G35&\" × \"&'Status (c3a)'!L45","v":"c25.13 × c3a.4"}]
["c25.23",null,"Unused Basic Rate Band",{"$f":"A12","v":"c25.12"},{"$f":"MAX(0,E25-E32)","v":37700},null,{"$f":"A13","v":"c25.13"},{"$f":"MIN(H22,E35)","v":0},null,{"$f":"A14","v":"c25.14"},{"$f":"TRUNC(H35*'Status (c3a)'!M45,2)","v":0},"pdown"]
["c25.24"]
["c25.25",null,null,null,{"$f":"D32&\" minus \"&D25","v":"c25.11 minus c25.10"},null,null,{"$f":"G22&\" minus \"&G35","v":"c25.9 minus c25.13"}]
["c25.26",null,"Income above Basic Rate Band",{"$f":"A15","v":"c25.15"},{"$f":"MAX(0,E32-E25)","v":0},null,{"$f":"A16","v":"c25.16"},{"$f":"MAX(0,H22-H35)","v":0}]
["c25.27"]
["c25.28",null,null,null,{"$f":"\"from \"&'Status (c3a)'!P33","v":"from c3a.2a"}]
["c25.29",null,"Intermediate rate band",{"$f":"A17","v":"c25.16a"},{"$f":"'Status (c3a)'!Q33","v":0}]
["c25.30"]
["c25.31",null,null,null,{"$f":"D41&\" minus \"&D38","v":"c25.16a minus c25.15"},null,null,{"$f":"\"lower of \"&G38&\" and \"&D44","v":"lower of c25.16 and c25.16b"},null,null,{"$f":"G44&\" × \"&'Status (c3a)'!P45","v":"c25.16c × c3a.4a"}]
["c25.32",null,"Unused Intermediate Rate Band",{"$f":"A18","v":"c25.16b"},{"$f":"MAX(0,E41-E38)","v":0},null,{"$f":"A19","v":"c25.16c"},{"$f":"MIN(H38,E44)","v":0},null,{"$f":"A20","v":"c25.16d"},{"$f":"TRUNC(H44*'Status (c3a)'!Q45,2)","v":0},"pdown"]
["c25.33"]
["c25.34",null,null,null,{"$f":"D32&\" minus (\"&D25&\" + \"&D41&\")\"","v":"c25.11 minus (c25.10 + c25.16a)"},null,null,{"$f":"G38&\" minus \"&G44","v":"c25.16 minus c25.16c"}]
["c25.35",null,"Income above Intermediate Rate Band",{"$f":"A21","v":"c25.16e"},{"$f":"MAX(0,E32-(E25+E41))","v":0},null,{"$f":"A22","v":"c25.16f"},{"$f":"MAX(0,H38-H44)","v":0}]
["c25.36"]
["c25.37",null,null,null,{"$f":"\"from \"&'Status (c3a)'!X33","v":"from c3a.3"}]
["c25.38",null,"Higher rate band",{"$f":"A23","v":"c25.17"},{"$f":"'Status (c3a)'!Y33","v":87440}]
["c25.39"]
["c25.40",null,null,null,{"$f":"D50&\" minus \"&D47","v":"c25.17 minus c25.16e"},null,null,{"$f":"\"lower of \"&G47&\" and \"&D53","v":"lower of c25.16f and c25.18"},null,null,{"$f":"G53&\" × \"&'Status (c3a)'!X45","v":"c25.19 × c3a.5"}]
["c25.41",null,"Unused Higher Rate Band",{"$f":"A24","v":"c25.18"},{"$f":"MAX(0,E50-E47)","v":87440},null,{"$f":"A25","v":"c25.19"},{"$f":"MIN(H47,E53)","v":0},null,{"$f":"A26","v":"c25.20"},{"$f":"TRUNC(H53*'Status (c3a)'!Y45,2)","v":0},"pdown"]
["c25.42"]
["c25.43",null,null,null,{"$f":"D32&\" minus (\"&D25&\" + \"&D41&\" + \"&D50&\")\"","v":"c25.11 minus (c25.10 + c25.16a + c25.17)"},null,null,{"$f":"G47&\" minus \"&G53","v":"c25.16f minus c25.19"}]
["c25.44",null,"Income above Higher Rate Band",{"$f":"A27","v":"c25.21"},{"$f":"MAX(0,E32-(E25+E41+E50))","v":0},null,{"$f":"A28","v":"c25.22"},{"$f":"MAX(0,H47-H53)","v":0},"pdown"]
["c25.45"]
["c25.46",null,null,null,{"$f":"\"from \"&'Status (c3a)'!AA33","v":"from c3a.3.1"}]
["c25.47",null,"Advanced rate band",{"$f":"A29","v":"c25.22a"},{"$f":"'Status (c3a)'!AB33","v":0}]
["c25.48"]
["c25.49",null,null,null,{"$f":"D59&\" minus \"&D56","v":"c25.22a minus c25.21"},null,null,{"$f":"\"lower of \"&G56&\" and \"&D62","v":"lower of c25.22 and c25.22b"},null,null,{"$f":"G62&\" × \"&'Status (c3a)'!AA45","v":"c25.22c × c3a.5a"}]
["c25.50",null,"Unused Advanced Rate Band",{"$f":"A30","v":"c25.22b"},{"$f":"MAX(0,E59-E56)","v":0},null,{"$f":"A31","v":"c25.22c"},{"$f":"MIN(H56,E62)","v":0},null,{"$f":"A32","v":"c25.22d"},{"$f":"TRUNC(H62*'Status (c3a)'!AB45,2)","v":0},"pdown"]
["c25.51"]
["c25.52",null,null,null,null,null,null,{"$f":"G56&\" minus \"&G62","v":"c25.22 minus c25.22c"},null,null,{"$f":"G65&\" × \"&'Status (c3a)'!AD45","v":"c25.22e × c3a.6"}]
["c25.53",null,"Income above Advanced Rate Band",null,null,null,{"$f":"A33","v":"c25.22e"},{"$f":"MAX(0,H56-H62)","v":0},null,{"$f":"A34","v":"c25.22f"},{"$f":"TRUNC(H65*'Status (c3a)'!AE45,2)","v":0},"pdown"]
["c25.54"]
["c25.55",null,null,null,null,null,null,null,null,null,{"$f":"J35&\" + \"&J44&\" + \"&J53&\" + \"&J62&\" + \"&J65","v":"c25.14 + c25.16d + c25.20 + c25.22d + c25.22f"}]
["c25.56",null,null,null,null,null,null,null,null,{"$f":"A35","v":"c25.23"},{"$f":"K35+K44+K53+K62+K65","v":0}]
["c25.57"]
[null,null,null,null,null,null,null,{"$f":"\"from \"&AIL&AIL!C14","v":"from AIL11"},null,null,{"$f":"\"lower of \"&J68&\" and \"&G71","v":"lower of c25.23 and c25.24"}]
[null,null,"Tax paid by the pension scheme",null,null,null,{"$f":"A36","v":"c25.24"},{"$f":"TRUNC(AIL!D15,0)","v":0},null,{"$f":"A37","v":"c25.25"},{"$f":"MIN(K68,H71)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J68&\" minus \"&J71","v":"c25.23 minus c25.25"}]
[null,null,null,null,null,null,null,null,null,{"$f":"A38","v":"c25.26"},{"$f":"MAX(0,K68-K71)","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,{"$f":"\"from \"&AIL&AIL!C17","v":"from AIL11.1"},null,null,{"$f":"G79&\" × OTC_rate (\"&OTC_rate*100&\"%)\"","v":"c25.27 × OTC_rate (25%)"}]
[null,null,"Value of pension benefits transferred subject to the overseas transfer charge",null,null,null,{"$f":"A39","v":"c25.27"},{"$f":"TRUNC(AIL!D18,0)","v":0},"£down",{"$f":"A40","v":"c25.28"},{"$f":"TRUNC(H79*OTC_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,{"$f":"\"from \"&AIL&AIL!C20","v":"from AIL11.2"},null,null,{"$f":"\"lower of \"&J79&\" and \"&G82","v":"lower of c25.28 and c25.29"}]
[null,null,"Tax paid by the pension scheme",null,null,null,{"$f":"A41","v":"c25.29"},{"$f":"AIL!D21","v":0},null,{"$f":"A42","v":"c25.30"},{"$f":"MIN(K79,H82)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J79&\" minus \"&J82","v":"c25.28 minus c25.30"}]
[null,null,null,null,null,null,null,null,null,{"$f":"A43","v":"c25.31"},{"$f":"MAX(0,K79-K82)","v":0}]
[]
[]
[null,"Unauthorised payments"]
[null,null,null,null,null,null,null,{"$f":"\"from \"&AIL&AIL!G11","v":"from AIL13"},null,null,{"$f":"G90&\" × Pen_Upayts (\"&Pen_Upayts*100&\"%)\"","v":"c25.32 × Pen_Upayts (40%)"}]
[null,null,"'Not subject to Surcharge' amount",null,null,null,{"$f":"A44","v":"c25.32"},{"$f":"TRUNC(AIL!H12,0)","v":0},"£down",{"$f":"A45","v":"c25.33"},{"$f":"TRUNC(H90*Pen_Upayts,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,{"$f":"\"from \"&AIL&AIL!G14","v":"from AIL14"},null,null,{"$f":"G93&\" × Upayts_surcharge (\"&Upayts_surcharge*100&\"%)\"","v":"c25.34 × Upayts_surcharge (55%)"}]
[null,null,"'Subject to Surcharge' amount ",null,null,null,{"$f":"A46","v":"c25.34"},{"$f":"TRUNC(AIL!H15,0)","v":0},"£down",{"$f":"A47","v":"c25.35"},{"$f":"TRUNC(H93*Upayts_surcharge,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J90&\" + \"&J93","v":"c25.33 + c25.35"}]
[null,null,"Unauthorised payment charge and surcharge ",null,null,null,null,null,null,{"$f":"A48","v":"c25.36"},{"$f":"K90+K93","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"\"from \"&AIL&AIL!G17","v":"from AIL15"},null,null,{"$f":"\"lower of \"&J96&\" and \"&G99","v":"lower of c25.36 and c25.37"}]
[null,null,"Foreign tax deducted",null,null,null,{"$f":"A49","v":"c25.37"},{"$f":"AIL!H18","v":0},null,{"$f":"A50","v":"c25.38"},{"$f":"MIN(K96,H99)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J96&\" minus \"&J99","v":"c25.36 minus c25.38"}]
[null,null,"Unauthorised payment charge and surcharge due ",null,null,null,null,null,null,{"$f":"A51","v":"c25.39"},{"$f":"MAX(0,K96-K99)","v":0}]
[]
[]
[null,"(Overseas) short service refund charge"]
[null,null,null,null,null,null,null,{"$f":"\"from \"&AIL&AIL!G20","v":"from AIL16"}]
[null,null,"Taxable short service refund of contributions ",null,null,null,{"$f":"A52","v":"c25.40"},{"$f":"TRUNC(AIL!H21,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,null,{"$f":"\"SSR_lower_band (\"&DOLLAR(SSR_lower_band,0)&\")\"","v":"SSR_lower_band (£20,000)"}]
[null,null,"Short Service Refund lower band",null,null,null,{"$f":"A53","v":"c25.41"},{"$f":"SSR_lower_band","v":20000}]
[]
[null,null,null,null,null,null,null,{"$f":"\"lower of \"&G107&\" and \"&G110","v":"lower of c25.40 and c25.41"},null,null,{"$f":"G113&\" × SSR_lower_rate (\"&SSR_lower_rate*100&\"%)\"","v":"c25.42 × SSR_lower_rate (20%)"}]
[null,null,null,null,null,null,{"$f":"A54","v":"c25.42"},{"$f":"MIN(H107,H110)","v":0},null,{"$f":"A55","v":"c25.43"},{"$f":"TRUNC(H113*SSR_lower_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,{"$f":"G107&\" minus \"&G113","v":"c25.40 minus c25.42"},null,null,{"$f":"G116&\" × SSR_higher_rate (\"&SSR_higher_rate*100&\"%)\"","v":"c25.44 × SSR_higher_rate (50%)"}]
[null,null,null,null,null,null,{"$f":"A56","v":"c25.44"},{"$f":"MAX(0,H107-H113)","v":0},null,{"$f":"A57","v":"c25.45"},{"$f":"TRUNC(H116*SSR_higher_rate,2)","v":0},"pdown"]
[]
[null,"Overseas special charges",null,null,null,null,null,null,null,null,{"$f":"J113&\" + \"&J116","v":"c25.43 + c25.45"}]
[null,null,"Short service refund charge",null,null,null,null,null,null,{"$f":"A58","v":"c25.46"},{"$f":"K113+K116","v":0}]
[]
[null,null,null,null,null,null,null,{"$f":"\"from \"&AIL&AIL!G23","v":"from AIL18"},null,null,{"$f":"\"lower of \"&J119&\" and \"&G122","v":"lower of c25.46 and c25.47"}]
[null,null,"Foreign tax deducted",null,null,null,{"$f":"A59","v":"c25.47"},{"$f":"AIL!H24","v":0},null,{"$f":"A60","v":"c25.48"},{"$f":"MIN(K119,H122)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J119&\" minus \"&J122","v":"c25.46 minus c25.48"}]
[null,null,"Special lump sum death benefit charge due ",null,null,null,null,null,null,{"$f":"A61","v":"c25.49"},{"$f":"MAX(0,K119-K122)","v":0}]
[]
[]
[null,"Total pension charges"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J16&\" + \"&J74&\" + \"&J85&\" + \"&J102&\" + \"&J125","v":"c25.8 + c25.26 + c25.31 + c25.39 + c25.49"}]
[null,null,"Total pensions savings charges",null,null,null,null,null,null,{"$f":"A62","v":"c25.50"},{"$f":"K16+K74+K85+K102+K125","v":0}]
[null,null,"The following 2 boxes are used on SA302 only",null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'Tax adj (c9)'!I161","v":"Copy to c9.39a"}]
[null,null,null,null,{"$f":"J10&\" + \"&J68&\" + \"&J79&\" + \"&J96&\" + \"&J119","v":"c25.5 + c25.23 + c25.28 + c25.36 + c25.46"}]
[null,null,"Charges before tax ",{"$f":"A63","v":"c25.51"},{"$f":"K10+K68+K79+K96+K119","v":0}]
[]
[null,null,null,null,{"$f":"J13&\" + \"&J71&\" + \"&J82&\" + \"&J99&\" + \"&J122","v":"c25.7 + c25.25 + c25.30 + c25.38 + c25.48"}]
[null,null,"Tax treated as paid",{"$f":"A64","v":"c25.52"},{"$f":"K13+K71+K82+K99+K122","v":0}]
[]
[]
[null,"Calculate if correct Pension Tax Relief at source received"]
[null,null,null,null,null,null,null,{"$f":"\"from \"&'Deductions (c4)'!H257","v":"from c4.58"}]
[null,null,"Gross pension payments",null,null,null,{"$f":"A65","v":"c25.53"},{"$f":"'Deductions (c4)'!I257","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"G149&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"c25.53 × BR_rate (20%)"}]
[null,null,"Basic rate tax relief at source",null,null,null,null,null,null,{"$f":"A66","v":"c25.54"},{"$f":"TRUNC(H149*BR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"G149&\" × \"&'Status (c3a)'!L45","v":"c25.53 × c3a.4"}]
[null,null,"Basic rate tax relief at source due",null,null,null,null,null,null,{"$f":"A67","v":"c25.55"},{"$f":"TRUNC(H149*'Status (c3a)'!M45,2)","v":0},"pdown"]
[]
["c26.1",null,null,null,null,null,null,null,null,null,{"$f":"J152&\" minus \"&J155","v":"c25.54 minus c25.55"}]
["c26.2",null,"Basic rate additional tax due for pension payments",null,null,null,null,null,null,{"$f":"A68","v":"c25.56"},{"$f":"MAX(0,K152-K155)","v":0}]
["c26.3",null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Tax adj (c9)'!A51","v":"copy to c9.39d"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J155&\" minus \"&J152","v":"c25.55 minus c25.54"}]
[null,null,"Basic rate additional tax relief due for pension payments",null,null,null,null,null,null,{"$f":"A69","v":"c25.57"},{"$f":"MAX(0,K155-K152)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Tax adj (c9)'!A33","v":"copy to c9.30"}]
[]
[]
[null,null,null,null,null,null,"If any box in this stage is negative substitute zero"]
[null,"National Insurance Retirement Pension paid as a lump sum"]
[null,null,null,null,null,null,null,{"$f":"\"from \"&INC&'INC(2)'!C7","v":"from INC9"}]
[null,null,null,null,null,null,{"$f":"A157","v":"c26.1"},{"$f":"TRUNC('INC(2)'!D8,0)","v":0},"£down"]
[null,null,{"$f":"\"If \"&G169&\" = 0 (zero) or\"","v":"If c26.1 = 0 (zero) or"}]
[null,null,{"$f":"'Taxable (c5)'!BA338&\" = 0 (zero)\"","v":"c5.86 = 0 (zero)"}]
[null,null,{"$f":"\"Set \"&G198&\" to \"&J198&\" to 0 (zero)\"","v":"Set c26.2 to c26.3 to 0 (zero)"}]
[null,null,"else",null,null,null,null,{"$f":"\"If \"&'Taxable (c5)'!BA338&\" is greater than (\"&'Status (c3a)'!AD33&\" + \"&'Deductions (c4)'!H261&\")\"","v":"If c5.86 is greater than (c3a.3a + c4.59)"}]
[null,null,null,null,null,null,null,{"$f":"G198&\" = \"&'Status (c3a)'!AD45","v":"c26.2 = c3a.6"}]
[null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2 and \"&'Taxable (c5)'!BA338&\" is greater than (\"&'Status (c3a)'!H33&\" + \"&'Status (c3a)'!L33&\" + \"&'Status (c3a)'!P33&\" + \"&'Status (c3a)'!X33&\" + \"&'Deductions (c4)'!H261&\")\"","v":"if c3a.1 = 2 and c5.86 is greater than (c3a.1a + c3a.2 + c3a.2a + c3a.3 + c4.59)"}]
[null,null,null,null,null,null,null,{"$f":"G198&\" = \"&'Status (c3a)'!AA45","v":"c26.2 = c3a.5a"}]
[null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,{"$f":"\"if \"&'Taxable (c5)'!BA338&\" is greater than (\"&'Status (c3a)'!H33&\" + \"&'Status (c3a)'!L33&\" + \"&'Status (c3a)'!P33&\" + \"&'Deductions (c4)'!H261&\")\"","v":"if c5.86 is greater than (c3a.1a + c3a.2 + c3a.2a + c4.59)"}]
[null,null,null,null,null,null,null,{"$f":"G198&\" = \"&'Status (c3a)'!X45","v":"c26.2 = c3a.5"}]
[null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2 and \"&'Taxable (c5)'!BA338&\" is greater than (\"&'Status (c3a)'!H33&\" + \"&'Status (c3a)'!L33&\" + \"&'Deductions (c4)'!H261&\")\"","v":"if c3a.1 = 2 and c5.86 is greater than (c3a.1a + c3a.2 + c4.59)"}]
[null,null,null,null,null,null,null,{"$f":"G198&\" = \"&'Status (c3a)'!P45","v":"c26.2 = c3a.4a"}]
[null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,{"$f":"\"if \"&'Taxable (c5)'!BA338&\" is greater than \"&'Status (c3a)'!H33","v":"if c5.86 is greater than c3a.1a"}]
[null,null,null,null,null,null,null,{"$f":"G198&\" = \"&'Status (c3a)'!L45","v":"c26.2 = c3a.4"}]
[null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,{"$f":"\"if \"&'Status (c3a)'!D21&\" = 2 and \"&'Taxable (c5)'!BA338&\" is greater than 0 (zero)\"","v":"if c3a.1 = 2 and c5.86 is greater than 0 (zero)"}]
[null,null,null,null,null,null,null,{"$f":"G198&\" = \"&'Status (c3a)'!H45","v":"c26.2 = c3a.3b"}]
[null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,{"$f":"G198&\" = 0 (zero)\"","v":"c26.2 = 0 (zero)"}]
[null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,"end if",null,null,{"$f":"G169&\" × \"&G198","v":"c26.1 × c26.2"}]
[null,null,null,null,null,null,{"$f":"A158","v":"c26.2"},{"$f":"IF(H169=0,0,IF('Taxable (c5)'!BB338=0,0,IF('Taxable (c5)'!BB338>('Status (c3a)'!AE33+'Deductions (c4)'!I261),'Status (c3a)'!AE45,IF(AND('Status (c3a)'!E21=2,'Taxable (c5)'!BB338>('Status (c3a)'!I33+'Status (c3a)'!M33+'Status (c3a)'!Q33+'Status (c3a)'!Y33+'Deductions (c4)'!I261)),'Status (c3a)'!AB45,IF('Taxable (c5)'!BB338>('Status (c3a)'!I33+'Status (c3a)'!M33+'Status (c3a)'!Q33+'Deductions (c4)'!I261),'Status (c3a)'!Y45,IF(AND('Status (c3a)'!E21=2,'Taxable (c5)'!BB338>('Status (c3a)'!I33+'Status (c3a)'!M33+'Deductions (c4)'!I261)),'Status (c3a)'!Q45,IF('Taxable (c5)'!BB338>'Status (c3a)'!I33,'Status (c3a)'!M45,IF(AND('Status (c3a)'!E21=2,'Taxable (c5)'!BB338>0),'Status (c3a)'!I45,0))))))))","v":0},null,{"$f":"A159","v":"c26.3"},{"$f":"IF(H169=0,0,IF('Taxable (c5)'!BB338=0,0,TRUNC(H169*H198,2)))","v":0},"pdown"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Copy to \"&'Tax adj (c9)'!I164","v":"Copy to c9.39b"}]
[null,null,"end if"]

{"sheet":"S loans(c27)","index":80,"n_rows":279,"n_cols":12,"rows_kept":279,"cut":false,"hidden":true,"merged":[]}
["c27.1","Calculate Student Loans Repayments",null,null,null,null,"If any box in this stage is negative substitute zero"]
["c27.1a"]
["c27.1b"]
["c27.1c"]
["c27.2",null,null,null,null,"Employment 1",{"$f":"TRUNC(MAX(0,EMP!S5+TRUNC(EMP!D26+EMP!H26+EMP!H11,0)-(EMP!S31+EMP!H5)),0)","v":0}]
["c27.3",null,null,null,null,"Employment 2",{"$f":"TRUNC(MAX(0,EMP!T5+TRUNC(EMP!L26+EMP!P26+EMP!P11,0)-(EMP!T31+EMP!P5)),0)","v":0}]
["c27.4","Employment "]
["c27.5",{"$f":"\"Complete box \"&F16&\" for each instance of the employment schedule\"","v":"Complete box c27.1c for each instance of the employment schedule"}]
["c27.6",null,null,null,null,null,{"$f":"\"(\"&EMP&EMP!C4&\" + \"&EMP&EMP!C10&\" + \"&EMP&EMP!G10&\" + \"&EMP&EMP!C25&\" + \"&EMP&EMP!G25&\") minus \"&EMP&EMP!G4","v":"(EMP1 + EMP3 + EMP3.1 + EMP12 + EMP16) minus EMP1.1"}]
[null,null,null,null,"no formula needed in this box ",{"$f":"A2","v":"c27.1a"},null,"£down (for each EMP)"]
["c27.6a"]
["c27.6b",null,null,null,null,null,{"$f":"EMP&EMP!C30&\" + \"&EMP&EMP!C33&\" + \"&EMP&EMP!G30&\" + \"&EMP&EMP!G33","v":"EMP17 + EMP18 + EMP19 + EMP20"}]
["c27.6c",null,null,null,"no formula needed in this box ",{"$f":"A3","v":"c27.1b"},null,"£up (for each EMP)"]
["c27.7",null,null,null,null,null,null,null,null,null,{"$f":"\"Total all instances \"&EMP&EMP!C4&\", \"&EMP&EMP!C10&\", \"&EMP&EMP!C25&\", and \"&EMP&EMP!G25","v":"Total all instances EMP1, EMP3, EMP12, and EMP16"}]
["c27.8",null,null,null,null,null,{"$f":"F10&\" minus \"&F13","v":"c27.1a minus c27.1b"},null,null,null,{"$f":"\"minus total all instances \"&EMP&EMP!C30&\" to \"&EMP&EMP!G33","v":"minus total all instances EMP17 to EMP20"}]
["c27.8a",null,null,null,"no formula needed in this box ",{"$f":"A4","v":"c27.1c"},null,null,null,{"$f":"A1","v":"c27.1"},{"$f":"G5+G6","v":0},"£down"]
["c27.8b"]
["c27.9a","Share schemes and lump sums",null,null,null,null,{"$f":"ASE&ASE!C5&\" + \"&ASE&ASE!C8&\" + \"&ASE&ASE!C11&\" + \"&ASE&ASE!C14","v":"ASE1 + ASE3 + ASE4 + ASE5"}]
["c27.9b",null,null,null,null,{"$f":"A5","v":"c27.2"},{"$f":"TRUNC(ASE!D6+ASE!D9+ASE!D12+ASE!D15,0)","v":0},"£down"]
["c27.9c"]
["c27.9",null,null,null,null,null,{"$f":"\"Total all instances \"&F16&\" + \"&F19","v":"Total all instances c27.1c + c27.2"},null,null,null,{"$f":"F16&\" + \"&F19","v":"c27.1c + c27.2"}]
["c27.10",null,null,null,null,{"$f":"A6","v":"c27.3"},{"$f":"K16+G19","v":0},null,null,{"$f":"A6","v":"c27.3"}]
["c27.11"]
["c27.12",null,null,null,null,null,{"$f":"ASE&ASE!G11&\" + \"&ASE&ASE!G14&\" + \"&ASE&ASE!G17","v":"ASE11 + ASE12 + ASE13"}]
["c27.13",null,null,null,null,{"$f":"A7","v":"c27.4"},{"$f":"TRUNC(ASE!H12+ASE!H15+ASE!H18+0.99,0)","v":0},"£up"]
["c27.14"]
["c27.15",null,null,null,null,null,{"$f":"F22&\" minus \"&F25","v":"c27.3 minus c27.4"}]
["c27.16","Earned Income for Student Loan Purposes",null,null,null,{"$f":"A8","v":"c27.5"},{"$f":"MAX(G22-G25,0)","v":0}]
["c27.16a"]
["c27.17"]
["c27.18",null,null,null,null,null,"Set to zero"]
["c27.19",null,null,null,null,{"$f":"A11","v":"c27.6a"}]
["c27.20"]
["c27.21",null,null,null,null,null,"Set to zero"]
["c27.22",null,null,null,null,{"$f":"A12","v":"c27.6b"}]
["c27.23"]
["c27.24",null,null,null,null,null,"Set to zero"]
["c27.25",null,null,null,null,{"$f":"A13","v":"c27.6c"}]
["c27.26"]
["c27.27"]
["c27.28"]
["c27.29"]
["c27.29a"]
["c27.30"]
["c27.31"]
["c27.32"]
["c27.33"]
["c27.34"]
["c27.35"]
["c27.36"]
["c27.37"]
["c27.38",null,null,null,null,null,"Set to zero"]
["c27.39",null,null,null,null,{"$f":"A14","v":"c27.7"}]
["c27.40"]
["c27.40a"]
["c27.41",null,null,null,null,null,"Set to zero"]
["c27.42","Employment ",null,null,null,{"$f":"A15","v":"c27.8"}]
["c27.43"]
["c27.43a"]
["c27.43b"]
["c27.43c"]
["c27.44"]
["c27.45"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Set to zero"]
[null,null,null,null,null,{"$f":"A16","v":"c27.8a"}]
[]
[]
[null,null,null,null,null,null,"Set to zero"]
[null,null,null,null,null,{"$f":"A17","v":"c27.8b"}]
[]
[null,{"$f":"\"Complete box \"&F87&\" for each instance of MOR schedule\"","v":"Complete box c27.9c for each instance of MOR schedule"}]
[null,null,null,null,null,null,{"$f":"\"(\"&MOR&MOR!C19&\" + \"&MOR&MOR!G11&\")\"","v":"(MOR38 + MOR17)"}]
[null,null,null,null,null,{"$f":"A18","v":"c27.9a"},{"$f":"TRUNC(MOR!H12+MOR!D20,0)","v":0},"£down (for each MOR)"]
[]
[null,null,null,null,null,null,{"$f":"\"(\"&MOR&MOR!C8&\" + \"&MOR&MOR!C15&\" + \"&MOR&MOR!G15&\")\"","v":"(MOR2.1 + MOR6 + MOR19)"}]
[null,null,null,null,null,{"$f":"A19","v":"c27.9b"},{"$f":"TRUNC(MOR!D9+MOR!D16+MOR!H16+0.99,0)","v":0},"£up (for each MOR)"]
[]
[null,null,null,null,null,null,{"$f":"F81&\" minus \"&F84","v":"c27.9a minus c27.9b"}]
[null,null,null,null,null,{"$f":"A20","v":"c27.9c"},{"$f":"MAX(0,G81-G84)","v":0}]
[]
[null,null,null,null,null,null,{"$f":"\"Total all instances \"&F87","v":"Total all instances c27.9c"}]
[null,"Ministers of Religion",null,null,null,{"$f":"A21","v":"c27.9"},{"$f":"G87","v":0}]
[]
[null,null,null,null,null,null,{"$f":"\"Total all instances (\"&SSE&SE!C8&\")\"","v":"Total all instances (SSE31)"}]
[null,"Self Employment",null,null,null,{"$f":"A22","v":"c27.10"},{"$f":"TRUNC(SE!D9,0)","v":0},"£down (for each SSE)"]
[]
[null,null,null,null,null,null,{"$f":"\"Total all instances \"&FSE&SE!G14","v":"Total all instances FSE76"}]
[null,null,null,null,null,{"$f":"A23","v":"c27.11"},{"$f":"TRUNC(SE!H15,0)","v":0},"£down (for each FSE)"]
[]
[null,null,null,null,null,null,{"$f":"\"from \"&LUN&LUN!K7","v":"from LUN52"}]
[null,"Lloyd's Underwriters ",null,null,null,{"$f":"A24","v":"c27.12"},{"$f":"TRUNC(LUN!L8,0)","v":0},"£down"]
[null,null,null,null,null,null,null,null,null,null,null,"     "]
[null,null,null,null,null,null,{"$f":"\"Total all instances \"&SPS&PS!C7","v":"Total all instances SPS20"}]
[null,"Partnership Income ",null,null,null,{"$f":"A25","v":"c27.13"},{"$f":"TRUNC(PS!D8,0)","v":0},"£down (for each SPS)"]
[]
[null,null,null,null,null,null,{"$f":"\"Total all instances \"&FPS&PS!G45","v":"Total all instances FPS76"}]
[null,null,null,null,null,{"$f":"A26","v":"c27.14"},{"$f":"TRUNC(PS!H46,0)","v":0},"£down (for each FPS)"]
[]
[null,null,null,null,null,null,{"$f":"\"Total all instances of \"&PRO&PRO!G10","v":"Total all instances of PRO15"}]
[null,"UK Land & Property",null,null,null,{"$f":"A27","v":"c27.15"},{"$f":"TRUNC(PRO!H11+PRO!H18,0)","v":0},"£down (for each PRO)"]
[]
[null,null,null,null,null,null,{"$f":"INC&'INC(2)'!C4&\" + \"&INC&'INC(2)'!C13&\" + \"&INC&'INC(2)'!G16","v":"INC8 + INC11 + INC16"}]
[null,"Pensions and benefit payments",null,null,null,{"$f":"A28","v":"c27.16"},{"$f":"TRUNC('INC(2)'!D5+'INC(2)'!D14+'INC(2)'!H17,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,{"$f":"\"from \"&'Deductions (c4)'!H236","v":"from c4.54.1"}]
[null,"Total transition profit",null,null,null,{"$f":"A29","v":"c27.16a"},{"$f":"'Deductions (c4)'!I236","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"F28&\" + \"&F90&\" + \"&F93&\" + \"&F96&\" +\"","v":"c27.5 + c27.9 + c27.10 + c27.11 +"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"F99&\" + \"&F102&\" + \"&F105&\" + \"&F108&\" + \"&F111&\" + \"&F114","v":"c27.12 + c27.13 + c27.14 + c27.15 + c27.16 + c27.16a"}]
[null,"total earned income ",null,null,null,null,null,null,null,{"$f":"A30","v":"c27.17"},{"$f":"G28+G90+G93+G96+G99+G102+G105+G108+G111+G114","v":0}]
[]
[]
[]
[]
[]
[null,"Unearned Income for Student Loan Purposes"]
[null,null,null,null,null,null,{"$f":"\"Total all instances (\"&SPS&PS!C22&\" + \"&FPS&PS!G17&\" + \"&FPS&PS!G42&\" + \"&FPS&PS!J48&\")\"","v":"Total all instances (SPS28 + FPS35 + FPS70 + FPS73)"}]
[null,"Partnership Income ",null,null,null,{"$f":"A31","v":"c27.18"},{"$f":"TRUNC(PS!D23+PS!H18+PS!H43+PS!K49,0)","v":0},"£down (for each SPS and FPS)"]
[]
[null,null,null,null,null,null,{"$f":"\"From \"&PRO&PRO!G33","v":"From PRO40"}]
[null,"UK Land & Property",null,null,null,{"$f":"A32","v":"c27.19"},{"$f":"TRUNC(PRO!H34,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,{"$f":"'NS income (c1)'!I104&\" + \"&'NS income (c1)'!E113&\" + \"&'NS income (c1)'!I134&\" + \"&'Savings (c2)'!H40&\" + \"&'Divs (c3)'!G17&\" + \"&'Divs (c3)'!G59","v":"c1.35 + c1.37 + c1.44 + c2.9 + c3.5 + c3.16"}]
[null,"Foreign Income",null,null,null,{"$f":"A33","v":"c27.20"},{"$f":"TRUNC('NS income (c1)'!J104+'NS income (c1)'!F113+'NS income (c1)'!J134+'Savings (c2)'!I40+'Divs (c3)'!H17+'Divs (c3)'!H59,0)","v":0}]
[]
[null,null,null,null,null,null,{"$f":"'NS income (c1)'!I143&\" + \"&'Savings (c2)'!H54&\" + \"&'Divs (c3)'!G40&\" + \"&'Divs (c3)'!G71","v":"c1.51 + c2.13 + c3.9 + c3.19"}]
[null,"Trusts and Estates ",null,null,null,{"$f":"A34","v":"c27.21"},{"$f":"'NS income (c1)'!J143+'Savings (c2)'!I54+'Divs (c3)'!H40+'Divs (c3)'!H71","v":0}]
[]
[null,null,null,null,null,null,{"$f":"'Savings (c2)'!H69&\" + \"&'Divs (c3)'!G50","v":"c2.17 + c3.14"}]
[null,"Savings & dividends",null,null,null,{"$f":"A35","v":"c27.22"},{"$f":"'Savings (c2)'!I69+'Divs (c3)'!H50","v":0}]
[]
[null,null,null,null,null,null,{"$f":"\"From \"&INC&'INC(2)'!G13","v":"From INC15"}]
[null,"Pensions and benefit payments",null,null,null,{"$f":"A36","v":"c27.23"},{"$f":"TRUNC('INC(2)'!H14,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,{"$f":"AOI&AOI!C13&\" + \"&AOI&AOI!C19&\" + \"&AOI&AOI!G13","v":"AOI4 + AOI6 + AOI8"}]
[null,"Gains on life policies",null,null,null,{"$f":"A37","v":"c27.24"},{"$f":"TRUNC(AOI!D14+AOI!D20+AOI!H14,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!I154","v":"from c1.56"}]
[null,"Other Income ",null,null,null,{"$f":"A38","v":"c27.25"},{"$f":"'NS income (c1)'!J154","v":0}]
[]
[null,null,null,null,null,null,{"$f":"F126&\" + \"&F129&\" + \"&F132&\" + \"&F135&\" + \"","v":"c27.18 + c27.19 + c27.20 + c27.21 + "}]
[null,null,null,null,null,null,{"$f":"F138&\" + \"&F141&\" + \"&F144&\" + \"&F147","v":"c27.22 + c27.23 + c27.24 + c27.25"}]
[null,"Total unearned income",null,null,null,{"$f":"A39","v":"c27.26"},{"$f":"G126+G129+G132+G135+G138+G141+G144+G147","v":0}]
[]
[null,null,null,null,null,null,{"$f":"\"SL_UIT (\"&DOLLAR(SL_UIT,0)&\")\"","v":"SL_UIT (£2,000)"}]
[null,"Unearned Income Threshold",null,null,null,{"$f":"A40","v":"c27.27"},{"$f":"SL_UIT","v":2000}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"If \"&F151&\" is greater than \"&F154","v":"If c27.26 is greater than c27.27"}]
[null,null,null,null,null,null,null,null,null,{"$f":"J161&\" = \"&F151","v":"c27.28 = c27.26"}]
[null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,{"$f":"J161&\" = 0 (zero)\"","v":"c27.28 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,{"$f":"A41","v":"c27.28"},{"$f":"IF(G151>G154,G151,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J118&\" + \"&J161","v":"c27.17 + c27.28"}]
[null,"Total income for Student Loan purposes",null,null,null,null,null,null,null,{"$f":"A42","v":"c27.29"},{"$f":"K118+K161","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Set to zero"]
[null,null,null,null,null,null,null,null,null,{"$f":"A43","v":"c27.29a"}]
[]
[]
[null,"Total Student Loan Deductions"]
[null,"Losses"]
[null,null,null,null,null,null,{"$f":"\"Total all instances \"&SSE&SE!C11","v":"Total all instances SSE33"}]
[null,null,null,null,null,{"$f":"A44","v":"c27.30"},{"$f":"TRUNC(SE!D12+0.99,0)","v":0},"£up (for each SSE)"]
[]
[null,null,null,null,null,null,{"$f":"\"Total all instances \"&FSE&SE!G17","v":"Total all instances FSE78"}]
[null,null,null,null,null,{"$f":"A45","v":"c27.31"},{"$f":"TRUNC(SE!H18+0.99,0)","v":0},"£up (for each FSE)"]
[]
[null,null,null,null,null,null,{"$f":"\"from \"&LUN&LUN!K10","v":"from LUN56"}]
[null,null,null,null,null,{"$f":"A46","v":"c27.32"},{"$f":"TRUNC(LUN!L11+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,{"$f":"\"Total all instances \"&SPS&PS!C10","v":"Total all instances SPS22"}]
[null,null,null,null,null,{"$f":"A47","v":"c27.33"},{"$f":"TRUNC(PS!D11+0.99,0)","v":0},"£up (for each SPS)"]
[]
[null,null,null,null,null,null,{"$f":"\"Total all instances (\"&FPS&PS!G11&\" + \"&FPS&PS!J20&\")\"","v":"Total all instances (FPS22 + FPS39)"}]
[null,null,null,null,null,{"$f":"A48","v":"c27.34"},{"$f":"TRUNC(PS!H12+0.99,0)+TRUNC(PS!K21+0.99,0)","v":0},"£up (for each FPS)"]
[]
[null,null,null,null,null,null,{"$f":"\"from \"&PRO&PRO!G36","v":"from PRO42"}]
[null,null,null,null,null,{"$f":"A49","v":"c27.35"},{"$f":"TRUNC(PRO!H37+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,{"$f":"\"from \"&FOR&FOR!K19","v":"from FOR31"}]
[null,null,null,null,null,{"$f":"A50","v":"c27.36"},{"$f":"TRUNC(FOR!L20+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,{"$f":"AOR&AOR!C20&\" + \"&AOR&AOR!C23","v":"AOR6 + AOR6.1"}]
[null,"Post-cessation trade relief and certain other losses",null,null,null,{"$f":"A51","v":"c27.37"},{"$f":"TRUNC(AOR!D21+AOR!D24+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,{"$f":"REL&'REL(1)'!C6&\" + \"&REL&'REL(1)'!C9&\" + \"&REL&'REL(1)'!H6&\" + \"&REL&'REL(1)'!H9","v":"REL1 + REL2 + REL3 + REL4"}]
[null,"Relief for Pension Contributions",null,null,null,{"$f":"A52","v":"c27.38"},{"$f":"TRUNC('REL(1)'!D7+0.99,0)+TRUNC('REL(1)'!D10+0.99,0)+TRUNC('REL(1)'!I7+0.99,0)+TRUNC('REL(1)'!I10+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"F173&\" + \"&F176&\" + \"&F179&\" + \"&F182&\" + \"&F185&\" + \"","v":"c27.30 + c27.31 + c27.32 + c27.33 + c27.34 + "}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"F188&\" + \"&F191&\" + \"&F194&\" + \"&F197","v":"c27.35 + c27.36 + c27.37 + c27.38"}]
[null,"Total deductions",null,null,null,null,null,null,null,{"$f":"A53","v":"c27.39"},{"$f":"G173+G176+G179+G182+G185+G188+G191+G194+G197","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J164&\" minus \"&J201","v":"c27.29 minus c27.39"}]
[null,"Total Income on which Student Loan Repayments Due",null,null,null,null,null,null,null,{"$f":"A54","v":"c27.40"},{"$f":"MAX(0,K164-K201)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Set to zero"]
[null,null,null,null,null,null,null,null,null,{"$f":"A55","v":"c27.40a"}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"If pseudo box \"&SLR&'REL(2)'!C13&\" = 01\"","v":"If pseudo box SLRPT = 01"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J223&\" = \"&J204&\" minus SL_limit1 (\"&DOLLAR(SL_limit1,0)&\")\"","v":"c27.41 = c27.40 minus SL_limit1 (£24,990)"}]
[null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"If pseudo box \"&SLR&'REL(2)'!C13&\" = 02\"","v":"If pseudo box SLRPT = 02"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J223&\" = \"&J204&\" minus SL_limit2 (\"&DOLLAR(SL_limit2,0)&\")\"","v":"c27.41 = c27.40 minus SL_limit2 (£27,295)"}]
[null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"If pseudo box \"&SLR&'REL(2)'!C13&\" = 04\"","v":"If pseudo box SLRPT = 04"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J223&\" = \"&J204&\" minus SL_limit4 (\"&DOLLAR(SL_limit4,0)&\")\"","v":"c27.41 = c27.40 minus SL_limit4 (£31,395)"}]
[null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J223&\" = 0 (zero)\"","v":"c27.41 = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,{"$f":"A56","v":"c27.41"},{"$f":"IF(SL_type=1,MAX(0,K204-SL_limit1),IF(SL_type=2,MAX(0,K204-SL_limit2),IF(SL_type=4,MAX(0,K204-SL_limit4),0)))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J223&\" × Sloan_rate (\"&Sloan_rate*100&\"%)\"","v":"c27.41 × Sloan_rate (9%)"}]
[null,"Student Loan Repayment Due",null,null,null,null,null,null,null,{"$f":"A57","v":"c27.42"},{"$f":"TRUNC(K223*Sloan_rate,0)","v":0},"£down"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&SLR&'REL(2)'!G11","v":"from SLR2"}]
[null,"PAYE Student Loan repayments made",null,null,null,null,null,null,null,{"$f":"A58","v":"c27.43"},{"$f":"TRUNC('REL(2)'!H12+0.99,0)","v":0},"£up"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"If pseudo box \"&PGLR&'REL(2)'!C13&\" = 03\"","v":"If pseudo box PGLRPT = 03"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J236&\" = \"&J204&\" minus PGL_limit (\"&DOLLAR(PGL_limit,0)&\")\"","v":"c27.43a = c27.40 minus PGL_limit (£21,000)"}]
[null,null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J236&\" = 0 (zero)\"","v":"c27.43a = 0 (zero)"}]
[null,null,null,null,null,null,null,null,null,null,"end if"]
[null,null,null,null,null,null,null,null,null,{"$f":"A59","v":"c27.43a"},{"$f":"IF(PGL_type=3,MAX(0,K204-PGL_limit),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J236&\" × PGL_rate (\"&PGL_rate*100&\"%)\"","v":"c27.43a × PGL_rate (6%)"}]
[null,"Postgraduate Loan Repayment Due",null,null,null,null,null,null,null,{"$f":"A60","v":"c27.43b"},{"$f":"TRUNC(K236*PGL_rate,0)","v":0},"£down"]
[]
[null,"PAYE Postgraduate Loan repayments made",null,null,null,null,null,null,null,null,{"$f":"\"from \"&SLR&'REL(2)'!G15","v":"from SLR3"}]
[null,null,null,null,null,null,null,null,null,{"$f":"A61","v":"c27.43c"},{"$f":"TRUNC('REL(2)'!H16+0.99,0)","v":0},"£up"]
[]
[null,{"$f":"\"if \"&SLR&'REL(2)'!C11&\" = Y\"","v":"if SLR1 = Y"}]
[null,"and"]
[null,{"$f":"\"If pseudo box \"&SLR&'REL(2)'!C13&\" = 01 or 02 or 04\"","v":"If pseudo box SLRPT = 01 or 02 or 04"}]
[null,{"$f":"\"Calculate \"&J258","v":"Calculate c27.44"}]
[null,"else"]
[null,{"$f":"J258&\" = 0 (zero)\"","v":"c27.44 = 0 (zero)"}]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J226&\" minus \"&J229","v":"c27.42 minus c27.43"}]
[null,"Net Student Loan Repayment Due Through Self Assessment ",null,null,null,null,null,null,null,{"$f":"A62","v":"c27.44"},{"$f":"IF(AND(SL_case,SL_type=1),MAX(0,TRUNC(K226-K229+0.0099,2)),IF(AND(SL_case,SL_type=2),MAX(0,TRUNC(K226-K229+0.0099,2)),IF(AND(SL_case,SL_type=4),MAX(0,TRUNC(K226-K229+0.0099,2)),0)))","v":0},"pup"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"Copy to box \"&'Tax due (c12)'!I61","v":"Copy to box c12.7"}]
[]
[null,"end if"]
[]
[]
[null,{"$f":"\"if \"&SLR&'REL(2)'!C11&\" = Y\"","v":"if SLR1 = Y"}]
[null,"and"]
[null,{"$f":"\"If pseudo box \"&PGLR&'REL(2)'!C13&\" = 03\"","v":"If pseudo box PGLRPT = 03"}]
[null,{"$f":"\"Calculate \"&J277","v":"Calculate c27.45"}]
[null,"else"]
[null,{"$f":"J277&\" = 0 (zero)\"","v":"c27.45 = 0 (zero)"}]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J239&\" minus \"&J242","v":"c27.43b minus c27.43c"}]
[null,"Net Postgraduate Loan Repayment Due Through Self Assessment ",null,null,null,null,null,null,null,{"$f":"A63","v":"c27.45"},{"$f":"IF(AND(SL_case,PGL_type=3),MAX(0,TRUNC(K239-K242+0.0099,2)),0)","v":0},"pup"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Tax due (c12)'!A14","v":"copy to c12.7b"}]
[null,"end if"]

{"sheet":"CBC(c28)","index":81,"n_rows":42,"n_cols":11,"rows_kept":42,"cut":false,"hidden":true,"merged":[]}
["c28.1","Calculate Adjusted Net Income for Child Benefit tax charge"]
["c28.2"]
["c28.3",null,null,"If any box in this stage is negative substitute zero"]
["c28.4"]
["c28.5",{"$f":"\" Boxes \"&A1&\" to \"&A6&\" not used\"","v":" Boxes c28.1 to c28.6 not used"},null,null,null,null,null,null,null,"Set to zero"]
["c28.6",null,null,null,null,null,null,null,{"$f":"A1","v":"c28.1"},0]
["c28.7",null,null,null,null,null,null,null,null,"Set to zero"]
["c28.8",null,null,null,null,null,null,null,{"$f":"A2","v":"c28.2"},0]
["c28.9",null,null,null,null,null,null,null,null,"Set to zero"]
["c28.10",null,null,null,null,null,null,null,{"$f":"A3","v":"c28.3"},0]
["c28.11",null,null,null,null,null,null,null,null,"Set to zero"]
["c28.12",null,null,null,null,null,null,null,{"$f":"A4","v":"c28.4"},0]
["c28.13",null,null,null,null,null,null,null,null,"Set to zero"]
["c28.14",null,null,null,null,null,null,null,{"$f":"A5","v":"c28.5"},0]
[null,null,null,null,null,null,null,null,null,"Set to zero"]
[null,null,null,null,null,null,null,null,{"$f":"A6","v":"c28.6"},0]
[]
[null,null,null,null,null,null,null,null,null,"If calculation type = non-resident"]
[null,null,null,null,null,null,null,null,null,{"$f":"I23&\" = \"&'Deductions (c4)'!H279&\" minus \"&'non-res (c91)'!H119","v":"c28.7 = c4.63 minus c91.27"}]
[null,null,null,null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,null,null,{"$f":"I23&\" = from \"&'Deductions (c4)'!H279","v":"c28.7 = from c4.63"}]
[null,null,null,null,null,null,null,null,null,"end if"]
[null,"Adjusted Net Income for Child Benefit tax charge",null,null,null,null,null,null,{"$f":"A7","v":"c28.7"},{"$f":"IF(non_resident,adjusted_net_income-'non-res (c91)'!I119,adjusted_net_income)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"CBC_HR_threshold (\"&DOLLAR(CBC_HR_threshold,0)&\")\"","v":"CBC_HR_threshold (£60,000)"}]
[null,"Child Benefit income limit",null,null,null,null,null,null,{"$f":"A8","v":"c28.8"},{"$f":"CBC_HR_threshold","v":60000}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"I23&\" minus \"&I26","v":"c28.7 minus c28.8"}]
[null,"Adjusted Net Income in excess of Child Benefit income limit",null,null,null,null,null,null,{"$f":"A9","v":"c28.9"},{"$f":"MAX(0,J23-J26)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"I29&\" × CBC_taper (\"&CBC_taper*100&\"%)\"","v":"c28.9 × CBC_taper (0.5%)"}]
[null,null,null,null,null,null,null,null,{"$f":"A10","v":"c28.10"},{"$f":"TRUNC(J29*CBC_taper,0)","v":0},"£down"]
[]
[null,null,null,{"$f":"\"from box \"&'REL(2)'!K23&'REL(2)'!C25","v":"from box CBC1"},null,null,null,null,null,{"$f":"C35&\" × CBC_rate (\"&CBC_rate*100&\"%)\"","v":"c28.11 × CBC_rate (1%)"}]
[null,null,{"$f":"A11","v":"c28.11"},{"$f":"TRUNC('REL(2)'!D26,0)","v":0},"£down",null,null,null,{"$f":"A12","v":"c28.12"},{"$f":"TRUNC(D35*CBC_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"I32&\" × \"&I35","v":"c28.10 × c28.12"}]
[null,null,null,null,null,null,null,null,{"$f":"A13","v":"c28.13"},{"$f":"J32*J35","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"lower of \"&C35&\" and \"&I38","v":"lower of c28.11 and c28.13"}]
[null,null,null,null,null,null,null,null,{"$f":"A14","v":"c28.14"},{"$f":"TRUNC(MIN(D35,J38),0)","v":0},"£down"]
[null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Tax adj (c9)'!A50","v":"copy to c9.39c"}]

{"sheet":"non-res (c91)","index":82,"n_rows":122,"n_cols":20,"rows_kept":122,"cut":false,"hidden":true,"merged":[]}
["c91.1","Income tax for non-residents",null,"If any box in this stage is negative substitute zero"]
["c91.2"]
["c91.3"]
["c91.3a"]
["c91.4"]
["c91.5",{"$f":"\"If \"&NRD&NRD!C5&\" = N\"","v":"If NRD1 = N"}]
["c91.6",{"$f":"\"set boxes \"&C15&\" to \"&R119&\" to 0 (zero)\"","v":"set boxes c91.1 to c91.35 to 0 (zero)"}]
["c91.7","else"]
["c91.8"]
["c91.9","Calculate Adjustments needed to main calculation"]
["c91.10"]
["c91.11","Total Income",null,null,null,null,null,"Disregarded income from UK sources",null,null,null,null,"Chargeable income",null,null,null,null,"Tax deducted from disregarded income"]
["c91.12"]
["c91.13",null,null,{"$f":"\"from \"&'NS income (c1)'!I162","v":"from c1.57"},null,null,null,null,null,null,null,null,null,null,null,null,null,"Non-savings income etc."]
["c91.14","Non-savings income etc.",{"$f":"A1","v":"c91.1"},{"$f":"'NS income (c1)'!J162+IF(calc_TP_alt_c8_26,'Deductions (c4)'!I236,0)","v":0}]
["c91.15",null,null,null,null,null,null,"Disregarded non-savings income "]
["c91.16"]
["c91.17",null,null,null,null,null,null,null,{"$f":"INC&'INC(2)'!C4&\" + \"&INC&'INC(2)'!G7&\" + \"&INC&'INC(2)'!G13&\" + \"&INC&'INC(2)'!G16","v":"INC8 + INC13 + INC15 + INC16"},null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&INC&'INC(2)'!G10","v":"from INC14"}]
["c91.18","Pension and Benefits",null,null,null,null,null,{"$f":"A2","v":"c91.2"},{"$f":"TRUNC('INC(2)'!D5,0)+TRUNC('INC(2)'!H8,0)+TRUNC('INC(2)'!H14,0)+TRUNC('INC(2)'!H17,0)","v":0},"£down",null,null,null,null,null,null,"Tax on Taxable Incapacity Benefit",{"$f":"A32","v":"c91.29"},{"$f":"TRUNC('INC(2)'!H11+0.99)","v":0},"£up"]
["c91.19"]
["c91.19a","Discretionary trust income + trust rate non-savings",null,null,null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!E139","v":"from c1.46"},null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Tax paid (c11)'!F60","v":"from c11.17"}]
["c91.20",null,null,null,null,null,{"$f":"TRU&TRU!C6&\" × Trust_gross (\"&trust_gross_F&\")\"","v":"TRU1 × Trust_gross (100/55)"},{"$f":"A3","v":"c91.3"},{"$f":"'NS income (c1)'!F139","v":0},null,null,null,null,null,null,null,"Tax on Discretionary trust income",{"$f":"A33","v":"c91.30"},{"$f":"'Tax paid (c11)'!G60","v":0}]
["c91.21"]
["c91.22",null,null,null,null,null,null,null,{"$f":"\"from \"&'NS income (c1)'!E140","v":"from c1.47"},null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Tax paid (c11)'!F61","v":"from c11.18"}]
["c91.22a",null,null,null,null,null,{"$f":"TRU&TRU!C32&\" × Trust_gross (\"&trust_gross_F&\")\"","v":"TRU10 × Trust_gross (100/55)"},{"$f":"A4","v":"c91.3a"},{"$f":"'NS income (c1)'!F140","v":0},null,null,null,null,null,null,null,"Tax on trust rate non-savings",{"$f":"A34","v":"c91.30a"},{"$f":"'Tax paid (c11)'!G61","v":0}]
["c91.23"]
["c91.24",null,null,null,null,null,null,null,"set to zero",null,null,null,null,null,null,null,null,null,{"$f":"H28&\" × OLD_BR (\"&OLD_BR*100&\"%)\"","v":"c91.4 × OLD_BR (22%)"}]
["c91.25",null,null,null,null,null,"set to zero",{"$f":"A5","v":"c91.4"},0,null,null,null,null,null,null,null,"Income from UK estates tax at old BR rate 22%",{"$f":"A35","v":"c91.31"},{"$f":"TRUNC((I28*OLD_BR)+0.0099,2)","v":0},"pup"]
["c91.26"]
["c91.27"]
["c91.28"]
["c91.29",null,null,null,null,null,null,null,{"$f":"H19&\" + \"&H22&\" + \"&H25&\" + \"&H28","v":"c91.2 + c91.3 + c91.3a + c91.4"},null,null,null,null,{"$f":"C15&\" minus \"&H33","v":"c91.1 minus c91.5"},null,null,null,null,{"$f":"R19&\" + \"&R22&\" + \"&R25&\" + \"&R28","v":"c91.29 + c91.30 + c91.30a + c91.31"}]
["c91.30","Total Non-savings income",null,null,null,null,null,{"$f":"A6","v":"c91.5"},{"$f":"I19+I22+I25+I28","v":0},null,null,null,{"$f":"A7","v":"c91.6"},{"$f":"MAX(0,D15-I33)","v":0},null,null,null,{"$f":"A36","v":"c91.31a"},{"$f":"S19+S22+S25+S28","v":0}]
["c91.30a",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Taxable (c5)'!E17","v":"copy to c5.3"}]
["c91.31"]
["c91.31a"]
["c91.32","Total Income"]
["c91.33",null,null,{"$f":"\"from \"&'NS income (c1)'!I166","v":"from c1.58"}]
["c91.34","Lump sum income etc.",{"$f":"A8","v":"c91.7"},{"$f":"'NS income (c1)'!J166","v":0}]
["c91.34a"]
["c91.34b"]
["c91.34b1","Total Income",null,null,null,null,null,"Disregarded income from UK sources",null,null,null,null,"Chargeable income",null,null,null,null,"Tax deducted from disregarded income"]
["c91.34c",null,null,{"$f":"\"from \"&'Savings (c2)'!H79","v":"from c2.19"}]
["c91.34d","Savings income etc.",{"$f":"A9","v":"c91.8"},{"$f":"'Savings (c2)'!I79","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings income etc."]
["c91.35"]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Savings (c2)'!E59","v":"from c2.14"},null,null,null,null,null,null,"Tax taken off UK Interest etc.",null,null,{"$f":"\"from \"&'Tax paid (c11)'!I76","v":"from c11.27"}]
[null,"Taxed UK Interest etc.",null,null,null,null,{"$f":"'Savings (c2)'!F58","v":"INC1 × savings_gross (100/80)"},{"$f":"A10","v":"c91.9"},{"$f":"'Savings (c2)'!F59","v":0},null,null,null,null,null,null,null,{"$f":"'Tax paid (c11)'!J75","v":"INC1 × savings_gross (100/80) × BR_rate (20%)"},{"$f":"A37","v":"c91.32"},{"$f":"'Tax paid (c11)'!J76","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&INC&'INC(1)'!C18","v":"from INC2"}]
[null,"Untaxed UK interest etc",null,null,null,null,null,{"$f":"A11","v":"c91.10"},{"$f":"TRUNC('INC(1)'!D19,0)","v":0},"£down"]
["TRU12"]
[{"$f":"TRU!H25","v":0},null,null,null,null,null,null,null,{"$f":"\"from \"&AOI&AOI!G7","v":"from AOI3"},null,null,null,null,null,null,"Tax taken off gilt-edged & other UK securities",null,null,{"$f":"\"from \"&'Tax paid (c11)'!I80","v":"from c11.28"}]
[null,"Gilt-edged & other UK securities Gross amount before tax",null,null,null,null,null,{"$f":"A12","v":"c91.11"},{"$f":"TRUNC(AOI!H8,0)","v":0},"£down",null,null,null,null,null,null,null,{"$f":"A38","v":"c91.33"},{"$f":"TRUNC('Tax paid (c11)'!J80+0.99)","v":0},"£up"]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Savings (c2)'!E47","v":"from c2.10"},null,null,null,null,null,null,"Tax taken off Trust Savings income",null,null,{"$f":"H56&\" × BR_rate (\"&BR_rate*100&\"%)\"","v":"c91.12 × BR_rate (20%)"}]
[null,"Trust Savings income",null,null,null,null,{"$f":"'Savings (c2)'!F46","v":"savings_gross (100/80)"},{"$f":"A13","v":"c91.12"},{"$f":"'Savings (c2)'!F47","v":0},null,null,null,null,null,null,null,null,{"$f":"A39","v":"c91.34"},{"$f":"TRUNC((I56)*BR_rate,2)","v":0},"pdown"]
[]
[null,null,null,null,null,null,null,null,{"$f":"H47&\" + \"&H50&\" + \"&H53&\" + \"&H56","v":"c91.9 + c91.10 + c91.11 + c91.12"},null,null,null,null,{"$f":"C44&\" minus \"&H59","v":"c91.8 minus c91.13"},null,null,null,null,{"$f":"R47&\" + \"&R53&\" + \"&R56","v":"c91.32 + c91.33 + c91.34"}]
[null,"Total savings income",null,null,null,null,null,{"$f":"A14","v":"c91.13"},{"$f":"I47+I50+I53+I56","v":0},null,null,"Savings income etc.",{"$f":"A15","v":"c91.14"},{"$f":"MAX(0,D44-I59)","v":0},null,null,null,{"$f":"A40","v":"c91.34a"},{"$f":"S47+S53+S56","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Taxable (c5)'!E199","v":"copy to c5.37"}]
[]
[]
[null,"Total Income",null,null,null,null,null,"Disregarded income from UK sources",null,null,null,null,"Chargeable income",null,null,null,null,"Tax deducted from disregarded income"]
[null,null,null,{"$f":"\"from \"&'Divs (c3)'!G54","v":"from c3.15"}]
[null,"Dividend income etc.",{"$f":"A16","v":"c91.15"},{"$f":"'Divs (c3)'!H54","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend income etc."]
[]
[null,"Foreign",null,null,null,null,null,null,{"$f":"\"from \"&'Divs (c3)'!G17","v":"from c3.5"}]
[null,null,null,null,null,null,null,{"$f":"A17","v":"c91.16"},{"$f":"'Divs (c3)'!H17","v":0}]
[]
[]
[null,"Stock dividends + Non-qualifying distributions",null,null,null,null,null,null,{"$f":"'Divs (c3)'!D46&\" + \"&'Divs (c3)'!D47&\" + \"&'Divs (c3)'!D48","v":"c3.12 + c3.13 + c3.13a"}]
[null,null,null,null,null,null,{"$f":"AOI&AOI!C28&\" + \"&AOI&AOI!G28&\" + \"&AOI&AOI!G31","v":"AOI12 + AOI13 + AOI13.1"},{"$f":"A18","v":"c91.17"},{"$f":"'Divs (c3)'!E46+'Divs (c3)'!E47+'Divs (c3)'!E48","v":0}]
[]
[]
[null,"Trusts and estates",null,null,null,null,null,null,{"$f":"\"from \"&'Divs (c3)'!D24","v":"from c3.6"}]
[null,null,null,null,null,null,{"$f":"\"(\"&TRU&TRU!G11&\" + \"&TRU&TRU!C28&\") × divs_gross (\"&divs_gross_F&\")\"","v":"(TRU5 + TRU9) × divs_gross (100/91.25)"},{"$f":"A19","v":"c91.18"},{"$f":"'Divs (c3)'!E24","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Divs (c3)'!D28","v":"from c3.7"},null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Tax paid (c11)'!F66","v":"from c11.23"}]
[null,null,null,null,null,null,{"$f":"TRU&TRU!K15&\" × divs_gross (\"&divs_gross_F&\")\"","v":"TRU18 × divs_gross (100/91.25)"},{"$f":"A20","v":"c91.19"},{"$f":"'Divs (c3)'!E28","v":0},null,null,null,null,null,null,null,{"$f":"\"(TRU\"&TRU!G11&\" + TRU\"&TRU!C28&\" + TRU\"&TRU!K15&\") × divs_gross (\"&divs_gross_F&\") × DivBR_rate (\"&divs_gross_P*100&\"%)\"","v":"(TRU5 + TRU9 + TRU18) × divs_gross (100/91.25) × DivBR_rate (8.75%)"},{"$f":"A41","v":"c91.34b"},{"$f":"'Tax paid (c11)'!G66","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Divs (c3)'!D32","v":"from c3.7.1"},null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Tax paid (c11)'!F62","v":"from c11.19"}]
[null,null,null,null,null,null,{"$f":"TRU&TRU!K20&\" × divs_gross_old (\"&divs_gross_old_F&\")\"","v":"TRU18.1 × divs_gross_old (100/92.5)"},{"$f":"A21","v":"c91.19a"},{"$f":"'Divs (c3)'!E32","v":0},null,null,null,null,null,null,null,{"$f":"TRU&TRU!K20&\" × divs_gross_old (\"&divs_gross_old_F&\") × Old_Div_rate (\"&Old_DIV_rate*100&\"%)\"","v":"TRU18.1 × divs_gross_old (100/92.5) × Old_Div_rate (7.5%)"},{"$f":"A42","v":"c91.34b1"},{"$f":"'Tax paid (c11)'!G62","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Divs (c3)'!D36","v":"from c3.8"},null,null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Tax paid (c11)'!F65","v":"from c11.22"}]
[null,null,null,null,null,null,{"$f":"TRU&TRU!G24&\" × trust_div_gross (\"&trust_div_gross_F&\")\"","v":"TRU12 × trust_div_gross (100/60.65)"},{"$f":"A22","v":"c91.20"},{"$f":"'Divs (c3)'!E36","v":0},null,null,null,null,null,null,null,{"$f":"'Divs (c3)'!E35&\" × DivAR_rate (\"&(trust_div_gross_P*100)&\"%)\"","v":"TRU12 × trust_div_gross (100/60.65) × DivAR_rate (39.35%)"},{"$f":"A43","v":"c91.34c"},{"$f":"'Tax paid (c11)'!G65","v":0}]
[]
[]
[null,"UK",null,null,null,null,null,null,{"$f":"\"from \"&'Divs (c3)'!D44","v":"from c3.10"}]
[null,null,null,null,null,null,{"$f":"\"from \"&INC&'INC(1)'!I15","v":"from INC4"},{"$f":"A23","v":"c91.21"},{"$f":"'Divs (c3)'!E44","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"\"from \"&'Divs (c3)'!D45","v":"from c3.11"}]
[null,null,null,null,null,null,{"$f":"\"from \"&INC&'INC(1)'!I18","v":"from INC5"},{"$f":"A24","v":"c91.22"},{"$f":"'Divs (c3)'!E45","v":0},null,null,null,null,null,null,null,null,null,{"$f":"\"s399 ITA 2007 if non-UK resident (\"&INC&'INC(1)'!I15&\" + \"&INC&'INC(1)'!I18&\" + \"&TRU&TRU!G11&\" + \"&TRU&TRU!C28&\" + \"&TRU&TRU!G24&\" + \"&AOI&AOI!G28&\") x DivBR_rate (\"&DivBR_rate*100&\"%)\"","v":"s399 ITA 2007 if non-UK resident (INC4 + INC5 + TRU5 + TRU9 + TRU12 + AOI13) x DivBR_rate (8.75%)"}]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"H68&\" + \"&H72&\" + \"&H76&\" + \"&H79&\" + \"&H82&\" + \"&H85&\" + \"&H89&\" + \"&H92","v":"c91.16 + c91.17 + c91.18 + c91.19 + c91.19a + c91.20 + c91.21 + c91.22"},null,null,null,null,{"$f":"C65&\" minus \"&H96","v":"c91.15 minus c91.22a"},null,null,null,null,{"$f":"\"(\"&'Divs (c3)'!D24&\" + \"&'Divs (c3)'!D36&\" + \"&'Divs (c3)'!D44&\" + \"&'Divs (c3)'!D45&\" + \"&'Divs (c3)'!D47&\") × DivBR_rate (\"&DivBR_rate*100&\"%)\"","v":"(c3.6 + c3.8 + c3.10 + c3.11 + c3.13) × DivBR_rate (8.75%)"}]
[null,"Total dividend income",null,null,null,null,null,{"$f":"A25","v":"c91.22a"},{"$f":"I68+I72+I76+I79+I82+I85+I89+I92","v":0},null,null,"Dividend income etc.",{"$f":"A26","v":"c91.23"},{"$f":"MAX(0,D65-I96)","v":0},null,null,"s399 ITA 2007",{"$f":"A44","v":"c91.34d"},{"$f":"IF(Resident,0,TRUNC(('Divs (c3)'!E24+'Divs (c3)'!E36+'Divs (c3)'!E44+'Divs (c3)'!E45+'Divs (c3)'!E47)*DivBR_rate,2))","v":0},"pdown"]
[]
[]
[]
[null,"Total Income"]
[null,null,null,{"$f":"\"from \"&'Divs (c3)'!G65","v":"from c3.18"}]
[null,"Gains on life policies with notional tax",{"$f":"A27","v":"c91.24"},{"$f":"'Divs (c3)'!H65","v":0}]
[]
[]
[]
[null,"Total Income"]
[null,null,null,{"$f":"\"from \"&'Divs (c3)'!G71","v":"from c3.19"}]
[null,"Non-savings income etc. with notional tax",{"$f":"A28","v":"c91.25"},{"$f":"'Divs (c3)'!H71","v":0}]
[]
[]
[null,null,null,{"$f":"\"from \"&'Divs (c3)'!G76","v":"from c3.20"}]
[null,null,{"$f":"A29","v":"c91.26"},{"$f":"'Divs (c3)'!H76","v":0}]
[]
[]
[null,null,null,null,null,null,null,"Total Disregarded income from UK sources",null,null,null,null,"Total Chargeable income",null,null,null,null,"Total Tax deducted from disregarded income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M33&\" + \"&C39&\" + \"&M59&\" + \"","v":"c91.6 + c91.7 + c91.14 + "}]
[null,null,null,null,null,null,null,null,{"$f":"H33&\" + \"&H59&\" + \"&H96","v":"c91.5 + c91.13 + c91.22a"},null,null,null,null,{"$f":"M96&\" + \"&C102&\" + \"&C108&\" + \"&C112","v":"c91.23 + c91.24 + c91.25 + c91.26"},null,null,null,null,{"$f":"R33&\" + \"&R59&\" + \"&R79&\" + \"&R82&\" + \"&R85&\" + \"&R96","v":"c91.31a + c91.34a + c91.34b + c91.34b1 + c91.34c + c91.34d"}]
[null,null,null,null,null,null,null,{"$f":"A30","v":"c91.27"},{"$f":"I33+I59+I96","v":0},null,null,null,{"$f":"A31","v":"c91.28"},{"$f":"N33+D39+N59+N96+D102+D108+D112","v":0},null,null,null,{"$f":"A45","v":"c91.35"},{"$f":"S33+S59+S79+S82+S85+S96","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"copy to \"&'Taxable (c5)'!E338","v":"copy to c5.85"},null,null,null,null,{"$f":"\"copy to \"&'Tax due (c12)'!A4","v":"copy to c12.1c"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"end if"]

{"sheet":"c99","index":83,"n_rows":100,"n_cols":4,"rows_kept":100,"cut":false,"hidden":true,"merged":[[82,3,86,3],[51,1,55,1]]}
["c99.1","Annex G: Adjust figures when taxpayer’s self-calculation is used (c99 boxes)"]
["c99.2"]
["c99.3","If the operator opts to accept the taxpayer’s supplied figure in preference to the Revenue calculated "]
["c99.3a","figure (or the taxpayer’s supplied figure is within the box CAL1 or CAL2 tolerance) then it is necessary to "]
["c99.4","either increase or decrease the Revenue calculated figures for Income Tax, and tax paid in proportion to "]
["c99.5","the taxpayer’s supplied figure."]
["c99.6"]
["c99.7","Where the calculation process is invoked during the LDC capture and the taxpayer is a Self-Calculation "]
["c99.8","case and the calculated figure of TOTAL TAX AND NIC DUE is outside the tolerance the Revenue figure "]
["c99.9","is output to the operator  can then choose either to accept the taxpayer’s figure or repair it to the "]
["c99.9a","Revenue calculated figure."]
["c99.10"]
["c99.11","Where the calculation process is invoked during the Internet load then a tolerance is allowed to enable "]
["c99.12","acceptance of Internet returns where there is a small difference between taxpayers’ and Revenue "]
["c99.13","calculations. "]
["c99.14"]
["c99.15","If self-calculation (CAL1 or CAL2 present)"]
["c99.16",{"$f":"\"If CAL1 + (CAL2 x -1) not equal to (\"&'Tax due (c12)'!L107&\")\"","v":"If CAL1 + (CAL2 x -1) not equal to (c12.18)"}]
["c99.17",{"$f":"\"If CAL1 + (CAL2 x -1) in range (\"&'Tax due (c12)'!L107&\") minus £25 to(\"&'Tax due (c12)'!L107&\") + £5\"","v":"If CAL1 + (CAL2 x -1) in range (c12.18) minus £25 to(c12.18) + £5"}]
["c99.18","Adjust calculation figures"]
["c99.19","Set Reason Code To Taxpayer Specified"]
["c99.20","else"]
["c99.21","If LDC capture and the operator has accepted CAL1 or CAL2 figure"]
["c99.22","Adjust calculation figures"]
["c99.23","Set Reason Code To Taxpayer Specified"]
["c99.24","else"]
["c99.25","(This will be an error that will be caught by CPR Validate Return. If mainframe function"]
["c99.26","difference is outside tolerance otherwise this is being called by an LDC function when the 2 "]
["c99.27","amounts must either be the same or subject to acceptance by the operator)"]
["c99.28","end if"]
["c99.29","end if"]
["c99.30","else"]
[null,"no adjustment required"]
[null,"end if"]
[null,"else"]
[null,"no adjustment required"]
[null,"Set Reason code to Revenue Computed"]
[null,"end if"]
[]
[null,"adjust calculation figures"]
[null,"Box values in this process can be negative"]
[null,"Preserve Revenue calculated values of Income tax, CGT, student loan repayment amount and class 4 NIC figures."]
[null,{"$f":"A1","v":"c99.1"},{"$f":"\"from \"&'Tax due (c12)'!L107","v":"from c12.18"},"Revenue value for box CAL1 or CAL2 "]
[null,"c99.2",{"$f":"\"from \"&'Tax due (c12)'!I5","v":"from c12.1"},"Income tax"]
[null,"c99.3",{"$f":"\"from \"&'Tax due (c12)'!I61","v":"from c12.7"},"student loan repayment"]
[null,"c99.3a",{"$f":"\"from \"&'Tax due (c12)'!I64","v":"from c12.7b"},"Repayment of postgraduate loan repayment"]
[null,"c99.4",{"$f":"\"from \"&'Tax due (c12)'!I39","v":"from c12.2"},"class 4 NIC"]
[null,"c99.5",{"$f":"\"from \"&'Tax due (c12)'!I47","v":"from c12.3"},"class 2 NIC"]
[null,"c99.6",{"$f":"\"from \"&'Tax due (c12)'!I95","v":"from c12.17"},"CGT "]
[null,"c99.7",{"$f":"\"from \"&'Tax due (c12)'!I70","v":"from c12.9"},"Pension charges"]
[null,"Set total tax & NIC, student loan repayment amount, CGT and pension charges to customer calculated values"]
[null,{"$f":"A9","v":"c99.8"},"IF CAL1 > 0 ",{"$f":"\"copy to \"&'Tax due (c12)'!L107","v":"copy to c12.18"}]
[null,null,{"$f":"B52&\"= CAL1\"","v":"c99.8= CAL1"}]
[null,null,"else (customer overpaid)"]
[null,null,{"$f":"B52&\" = -1 x CAL2\"","v":"c99.8 = -1 x CAL2"}]
[null,null,"end if "]
[null,{"$f":"A10","v":"c99.9"},"from CAL3",{"$f":"\"copy to \"&'Tax due (c12)'!I61","v":"copy to c12.7"}]
[null,"c99.9a","from CAL3.1",{"$f":"\"copy to \"&'Tax due (c12)'!I64","v":"copy to c12.7b"}]
[null,"c99.10","from CAL4",{"$f":"\"copy to \"&'Tax due (c12)'!I39","v":"copy to c12.2"}]
[null,"c99.11","from CAL4.1","copy to c12.3"]
[null,"c99.12","from CAL5",{"$f":"\"copy to \"&'Tax due (c12)'!I95","v":"copy to c12.17"}]
[null,"c99.13","from CAL6",{"$f":"\"copy to \"&'Tax due (c12)'!I70","v":"copy to c12.9"}]
[]
[null,"Compare customer calculated values with comparative revenue values"]
[null,"Customer calculated boxes"]
[null,{"$f":"A16","v":"c99.14"},{"$f":"B57&\" + \"&B58&\" + \"&B59&\" + \"&B60&\" + \"&B61&\" + \"&B62","v":"c99.9 + c99.9a + c99.10 + c99.11 + c99.12 + c99.13"}]
[null,"Comparable revenue values"]
[null,{"$f":"A17","v":"c99.15"},{"$f":"B45&\" + \"&B46&\" + \"&B47&\" + \"&B48&\" + \"&B49&\" + \"&B50","v":"c99.3 + c99.3a + c99.4 + c99.5 + c99.6 + c99.7"}]
[null,"Calculate absolute difference"]
[null,{"$f":"A18","v":"c99.16"},{"$f":"\"Absolute value (\"&B66&\" minus \"&B68&\")\"","v":"Absolute value (c99.14 minus c99.15)"}]
[]
[null,"Compare customer calculated values for IT due minus tax paid with comparative revenue values"]
[null,"Calculate absolute difference - always use positive amount"]
[null,{"$f":"A19","v":"c99.17"},{"$f":"\"Absolute value (\"&B52&\" minus \"&B43&\")\"","v":"Absolute value (c99.8 minus c99.1)"}]
[null,{"$f":"A20","v":"c99.18"},{"$f":"\"Absolute value (\"&B70&\" minus \"&B74&\")\"","v":"Absolute value (c99.16 minus c99.17)"}]
[]
[null,{"$f":"\"if \"&B52&\" is less than \"&B43&\" (Revenue figure higher than customers figure)\"","v":"if c99.8 is less than c99.1 (Revenue figure higher than customers figure)"}]
[null,{"$f":"A21","v":"c99.19"},{"$f":"\"If \"&B44&\" is greater than \"&B75","v":"If c99.2 is greater than c99.18"},"Reduce Income tax  first"]
[null,null,{"$f":"B78&\" = \"&B44&\" minus \"&B75","v":"c99.19 = c99.2 minus c99.18"},{"$f":"\"copy to \"&'Tax due (c12)'!I5","v":"copy to c12.1"}]
[null,null,"else"]
[null,null,{"$f":"B78&\" = 0\"","v":"c99.19 = 0"}]
[null,null,"end if  "]
[null,{"$f":"A22","v":"c99.20"},{"$f":"\"If \"&B75&\" is greater than \"&B44","v":"If c99.18 is greater than c99.2"},"work out amount of any further adjustment"]
[null,null,{"$f":"B83&\" = \"&B75&\" minus \"&B44","v":"c99.20 = c99.18 minus c99.2"}]
[null,null,"else"]
[null,null,{"$f":"B83&\" = 0\"","v":"c99.20 = 0"}]
[null,null,"end if  "]
[null,{"$f":"A23","v":"c99.21"},{"$f":"'Tax due (c12)'!I82&\" + \"&B83","v":"c12.13 + c99.20"},"increase tax deducted"]
[null,null,null,{"$f":"\"copy to \"&'Tax due (c12)'!I82","v":"copy to c12.13"}]
[null,"else (customers figure is higher than Revenue figure)"]
[null,{"$f":"A24","v":"c99.22"},{"$f":"B44&\" + \"&B75","v":"c99.2 + c99.18"},"Add difference to income tax"]
[null,null,null,{"$f":"\"copy to \"&'Tax due (c12)'!I5","v":"copy to c12.1"}]
[null,"end if"]
[]
[null,"Update boxes required on SA302"]
[null,{"$f":"\"Use the c12 boxes after they have been updated by \"&B52&\" through \"&B91","v":"Use the c12 boxes after they have been updated by c99.8 through c99.22"}]
[null,{"$f":"A25","v":"c99.23"},{"$f":"'Tax due (c12)'!L55&\" + \"&'Tax due (c12)'!I58&\" + \"&'Tax due (c12)'!I61&\" + \"&'Tax due (c12)'!I64&\" + \"&'Tax due (c12)'!F67&\" + \"&'Tax due (c12)'!I70&\" + \"&'Tax due (c12)'!I73&\" + \"&'Tax due (c12)'!I76&\" + (\"&'Pensions (c25c26)'!J158&\" minus \"&'Pensions (c25c26)'!J162&\")\"","v":"c12.5 + c12.6 + c12.7 + c12.7b + c12.8 + c12.9 + c12.10 + c12.11 + (c25.56 minus c25.57)"},{"$f":"\"copy to \"&'Tax due (c12)'!L79","v":"copy to c12.12"}]
[null,{"$f":"A26","v":"c99.24"},{"$f":"'Tax due (c12)'!I82&\" + \"&'Tax due (c12)'!I85","v":"c12.13 + c12.14"},{"$f":"\"copy to \"&'Tax due (c12)'!L88","v":"copy to c12.15"}]
[null,{"$f":"A27","v":"c99.25"},{"$f":"B97&\" minus \"&B98","v":"c99.23 minus c99.24"},{"$f":"\"copy to \"&'Tax due (c12)'!L91","v":"copy to c12.16"}]
[null,{"$f":"A28","v":"c99.26"},{"$f":"'Tax due (c12)'!L107&\" + \"&'Tax due (c12)'!I113&\" + \"&'Tax due (c12)'!I116","v":"c12.18 + c12.19 + c12.20"},{"$f":"\"copy to \"&'Tax due (c12)'!I119","v":"copy to c12.21"}]

{"sheet":"Swiss (SW)","index":84,"n_rows":74,"n_cols":13,"rows_kept":74,"cut":false,"hidden":true,"merged":[]}
[null,null,"Calculate Swiss tax credit (to match tax liability on income)"]
[]
[null,null,null,null,"Swiss dividends with UK credit",{"$f":"A12","v":"sw1"},{"$f":"TRUNC('Swiss Tax'!J16*divs_gross,0)","v":0}]
[]
[null,null,null,null,null,null,{"$f":"\"from \"&'tax it (c6)'!Q108","v":"from c6.34"},null,null,{"$f":"\"lower of \"&F3&\" and \"&F6","v":"lower of sw1 and sw2"},null,null,{"$f":"I6&\" @ \"&DivHR_rate*100&\"%\"","v":"sw3 @ 33.75%"}]
[null,null,null,null,"Dividends in additional rate band",{"$f":"A13","v":"sw2"},{"$f":"'tax it (c6)'!R108","v":0},null,{"$f":"A14","v":"sw3"},{"$f":"MIN(G3,G6)","v":0},null,{"$f":"A15","v":"sw4"},{"$f":"TRUNC(J6*DivHR_rate,2)","v":0}]
[]
[null,null,null,null,null,null,{"$f":"F3&\" minus \"&I6","v":"sw1 minus sw3"}]
[null,null,null,null,"remaining Swiss dividends",{"$f":"A16","v":"sw5"},{"$f":"MAX(G3-J6,0)","v":0}]
[]
[null,null,null,null,null,null,{"$f":"'CDR (c7)'!E18&\" minus \"&'CDR (c7)'!E22","v":" minus "},null,null,{"$f":"\"lower of \"&F9&\" and \"&F12","v":"lower of sw5 and sw6"},null,null,{"$f":"I12&\" @ \"&(DivHR_rate-SR_rate)*100&\"%\"","v":"sw7 @ 33.75%"}]
["sw1",null,null,null,"Dividends in higher rate band",{"$f":"A17","v":"sw6"},{"$f":"MAX('CDR (c7)'!F18-'CDR (c7)'!F22,0)","v":0},null,{"$f":"A18","v":"sw7"},{"$f":"MIN(G9,G12)","v":0},null,{"$f":"A19","v":"sw8"},{"$f":"TRUNC(J12*(DivHR_rate-SR_rate),2)","v":0}]
["sw2"]
["sw3",null,null,null,null,null,null,null,null,null,null,null,{"$f":"L6&\" + \"&L12","v":"sw4 + sw8"}]
["sw4",null,null,null,null,null,null,null,null,"Tax credit on Swiss dividends that qualify for 10% UK tax credits",null,{"$f":"A20","v":"sw9"},{"$f":"M6+M12","v":0}]
["sw5"]
["sw6",null,null,null,"Swiss dividends without UK credit",{"$f":"A21","v":"sw10"},{"$f":"TRUNC('Swiss Tax'!J23,0)","v":0}]
["sw7"]
["sw8",null,null,null,null,null,{"$f":"F6&\" minus \"&I6","v":"sw2 minus sw3"},null,null,{"$f":"\"lower of \"&F17&\" and \"&F20","v":"lower of sw10 and sw11"},null,null,{"$f":"I20&\" @ \"&DivAR_rate*100&\"%\"","v":"sw12 @ 39.35%"}]
["sw9",null,null,null,"Dividends in additional rate band",{"$f":"A22","v":"sw11"},{"$f":"MAX(G6-J6,0)","v":0},null,{"$f":"A23","v":"sw12"},{"$f":"MIN(G3,G20)","v":0},null,{"$f":"A24","v":"sw13"},{"$f":"TRUNC(J20*DivAR_rate,2)","v":0}]
["sw10"]
["sw11",null,null,null,null,null,{"$f":"F17&\" minus \"&I20","v":"sw10 minus sw12"}]
["sw12",null,null,null,"remaining Swiss dividends",{"$f":"A25","v":"sw14"},{"$f":"MAX(G17-J20,0)","v":0}]
["sw13"]
["sw14",null,null,null,null,null,{"$f":"F12&\" minus \"&I12","v":"sw6 minus sw7"},null,null,{"$f":"\"lower of \"&F23&\" and \"&F26","v":"lower of sw14 and sw15"},null,null,{"$f":"I26&\" @ \"&DivHR_rate*100&\"%\"","v":"sw16 @ 33.75%"}]
["sw15",null,null,null,null,{"$f":"A26","v":"sw15"},{"$f":"MAX(G12-J12,0)","v":0},null,{"$f":"A27","v":"sw16"},{"$f":"MIN(G23,G26)","v":0},null,{"$f":"A28","v":"sw17"},{"$f":"TRUNC(J26*DivHR_rate,2)","v":0}]
["sw16"]
["sw17",null,null,null,null,null,{"$f":"F23&\" minus \"&I26","v":"sw14 minus sw16"}]
["sw18",null,null,null,"remaining Swiss dividends",{"$f":"A29","v":"sw18"},{"$f":"MAX(G23-J26,0)","v":0}]
["sw19"]
["sw20",null,null,null,null,null,{"$f":"\"from \"&'tax it (c6)'!Q66","v":"from c6.28"},null,null,{"$f":"\"lower of \"&F29&\" and \"&F32","v":"lower of sw18 and sw19"},null,null,{"$f":"I32&\" @ \"&SR_rate*100&\"%\"","v":"sw20 @ 0%"}]
["sw21",null,null,null,"Dividends in lower rate band",{"$f":"A30","v":"sw19"},{"$f":"'tax it (c6)'!R66","v":0},null,{"$f":"A31","v":"sw20"},{"$f":"MIN(G29,G32)","v":0},null,{"$f":"A32","v":"sw21"},{"$f":"TRUNC(J32*SR_rate,2)","v":0}]
["sw22"]
["sw23",null,null,null,null,null,null,null,null,null,null,null,{"$f":"L20&\" + \"&L26&\" + \"&L32","v":"sw13 + sw17 + sw21"}]
["sw24",null,null,null,null,null,null,null,null,"Tax credit on Swiss dividends that do not qualify for 10% UK tax credits",null,{"$f":"A33","v":"sw22"},{"$f":"M20+M26+M32","v":0}]
["sw25"]
["sw26",null,null,null,"Swiss Interest",{"$f":"A34","v":"sw23"},{"$f":"TRUNC('Swiss Tax'!J9,0)","v":0}]
["sw27"]
["sw28",null,null,null,null,null,{"$f":"\"from \"&'tax it (c6)'!L108","v":"from c6.22"},null,null,{"$f":"\"lower of \"&F37&\" and \"&F40","v":"lower of sw23 and sw24"},null,null,{"$f":"I40&\" @ \"&AHR_rate*100&\"%\"","v":"sw25 @ 45%"}]
["sw29",null,null,null,"Interest in additional rate band",{"$f":"A35","v":"sw24"},{"$f":"'tax it (c6)'!M108","v":0},null,{"$f":"A36","v":"sw25"},{"$f":"MIN(G37,G40)","v":0},null,{"$f":"A37","v":"sw26"},{"$f":"TRUNC(J40*AHR_rate,2)","v":0}]
["sw30"]
["sw31",null,null,null,null,null,{"$f":"F37&\" minus \"&I40","v":"sw23 minus sw25"}]
["sw32",null,null,null,"remaining Swiss interest",{"$f":"A38","v":"sw27"},{"$f":"MAX(G37-J40,0)","v":0}]
["sw33"]
["sw34",null,null,null,null,null,{"$f":"\"from \"&'tax it (c6)'!L95","v":"from c6.21"}]
["sw35",null,null,null,null,{"$f":"A39","v":"sw28"},{"$f":"'tax it (c6)'!M95","v":0}]
["sw36"]
["sw37",null,null,null,null,null,{"$f":"'CDR (c7)'!E45&\" minus (\"&'tax it (c6)'!AA95&\" + \"&'tax it (c6)'!V95&\" + \"&'tax it (c6)'!G95&\")\"","v":" minus (c6.55 + c6.43 + c6.9)"}]
["sw38",null,null,null,null,{"$f":"A40","v":"sw29"},{"$f":"MAX('CDR (c7)'!F45-('tax it (c6)'!AB95+'tax it (c6)'!W95+'tax it (c6)'!H95),0)","v":0}]
["sw39"]
["sw40",null,null,null,null,null,{"$f":"F46&\" minus \"&F49","v":"sw28 minus sw29"}]
["sw41",null,null,null,"Interest in higher rate band",{"$f":"A41","v":"sw30"},{"$f":"MAX(0,G46-G49)","v":0}]
["sw42"]
["sw43",null,null,null,null,null,{"$f":"F43&\" minus \"&F49","v":"sw27 minus sw29"},null,null,{"$f":"\"lower of \"&F52&\" and \"&F55","v":"lower of sw30 and sw31"},null,null,{"$f":"I55&\" @ \"&HR_rate*100&\"%\"","v":"sw32 @ 40%"}]
[null,null,null,null,null,{"$f":"A42","v":"sw31"},{"$f":"MAX(G43-G49,0)","v":0},null,{"$f":"A43","v":"sw32"},{"$f":"MIN(G52,G55)","v":0},null,{"$f":"A44","v":"sw33"},{"$f":"TRUNC(J55*HR_rate,2)","v":0}]
[]
[null,null,null,null,null,null,{"$f":"F43&\" minus \"&I55","v":"sw27 minus sw32"}]
[null,null,null,null,"remaining Swiss interest",{"$f":"A45","v":"sw34"},{"$f":"MAX(G43-J55,0)","v":0}]
[]
[null,null,null,null,null,null,{"$f":"'tax it (c6)'!L66&\" + \"&F49","v":"c6.18 + sw29"},null,null,{"$f":"\"lower of \"&F58&\" and \"&F61","v":"lower of sw34 and sw35"},null,null,{"$f":"I61&\" @ \"&BR_rate*100&\"%\"","v":"sw36 @ 20%"}]
[null,null,null,null,"Interest in lower rate band",{"$f":"A46","v":"sw35"},{"$f":"'tax it (c6)'!M66+G49","v":0},null,{"$f":"A47","v":"sw36"},{"$f":"MIN(G58,G61)","v":0},null,{"$f":"A48","v":"sw37"},{"$f":"TRUNC(J61*BR_rate,2)","v":0}]
[]
[null,null,null,null,null,null,{"$f":"F58&\" minus \"&I61","v":"sw34 minus sw36"}]
[null,null,null,null,"remaining Swiss interest",{"$f":"A49","v":"sw38"},{"$f":"MAX(G58-J61,0)","v":0}]
[]
[null,null,null,null,null,null,{"$f":"\"from \"&'tax it (c6)'!L36","v":"from c6.14"},null,null,{"$f":"\"lower of \"&F64&\" and \"&F67","v":"lower of sw38 and sw39"},null,null,{"$f":"I67&\" @ \"&SR_rate*100&\"%\"","v":"sw40 @ 0%"}]
[null,null,null,null,"Interest in starting rate band",{"$f":"A50","v":"sw39"},{"$f":"'tax it (c6)'!M36","v":0},null,{"$f":"A51","v":"sw40"},{"$f":"MIN(G64,G67)","v":0},null,{"$f":"A52","v":"sw41"},{"$f":"TRUNC(J67*SR_rate,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L40&\" + \"&L55&\" + \"&L61&\" + \"&L67","v":"sw26 + sw33 + sw37 + sw41"}]
[null,null,null,null,null,null,null,null,null,"Tax credit on Swiss interest",null,{"$f":"A53","v":"sw42"},{"$f":"M40+M55+M61+M67","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L15&\" + \"&L35&\" + \"&L70","v":"sw9 + sw22 + sw42"}]
[null,null,null,null,null,null,null,null,null,"Total tax credit on Swiss income",null,{"$f":"A54","v":"sw43"},{"$f":"M15+M35+M70","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"Add to \"&'Tax adj (c9)'!L94","v":"Add to "}]