Auto-coding data from the Short Tax return (SA200).

Box numbers relate to the 2013/14return.

Reliefs / Notes
RAR / If gross pension payments (currently box 9.2 on the STR) is greater than zero then RAR = that value
Else
RAR = zero
LOAN / Zero in every case / Does not exist on the SA200
TUS / Zero in every case / Does not exist on the SA200
FS / Zero in every case / Does not exist on the SA200
BPR / If there is a claim to blind persons relief (entries present in both SA200 boxes 10.1 and 10.2) set BPR flag =Y
FRE / Zero in every case / Does not exist on the SA200
PSUB / Zero in every case / Does not exist on the SA200
EXP / If employment allowable expenses (currently SA200 box 2.5) greater than zero), then
EXP = that value
Else
EXP = zero
Gift Aid / Gift Aid equals the value of Gift Aid payments made in the year (currently SA200 box 8.1 less 8.2) / Net amount of Gift Aid payments made in the year less total one off payments
PPR / If pension payments and basic rate tax (Currently SA200 box 9.1) greater than zero, then
PPR = that value
Else
PPR = zero / This is gross (payment plus basic rate tax)
MCA / If claim made to Married Couples allowance (currently SA200 box 11.1) present, then
MCA flag = Y
Else
MCA flag = N
INCOME / If there is an entry in Finishing your Tax Return “if you are likely to owe tax on income other than employed earnings or pensions and you do not want us to use your PAYE tax code to collect that tax during the year” (currently SA200 box 12.9) then all of the following income descriptors must be reported to NIRS2 as zero. These descriptors are: Dividends, Taxed investment income, INT, Tips, OE, IFP, COMM, DUI and CBC amount and CBC number of children.
If the entry is blank (currently SA200 box 12.9) then values should be supplied for Dividends, Taxed investment income, INT, Tips, OE, IFP, COMM and DUI using the following rules.
UKDIVS / If UK dividends (SA200 box 5.3) is greater than zero, then
DIVDENDS = that value
Else
DIVIDENDS = zero
Where DIVIDENDS is not zero, also calculate the tax credit in relation to that net figure, and the gross figure
Information should be sent in order
DIVIDENDS net (SA200 box 5.3)
DIVIDENDS tax SA box 5.3 x divsgross x Lower Dividend Rate
DIVIDENDS gross (DIVIDENDS net plus DIVIDENDS tax
The tax credit figure should always be sent as pence, the other values as whole pounds.
Where DIVIDENDS is zero, all 3 values will be zero and should still be sent as 3 separate (zero) data items. / The net, tax credit and gross figures are all required.
Coding requires the gross figure, but where there are no corresponding net & tax credit figures, the income will not be picked up at EOY reconciliation, and this will be required in SA Refinement cases.
TAXED INCOME / If Taxed Income (SA200 box 5.1) is greater than zero, then
TAXED INCOME = that value
Else
TAXED INCOME = zero.
Where TAXED INCOME is not zero, also calculate the tax credit in relation to that net figure and the gross figure (currently STR Calculation box W21A).
Information should be sent in order
TAXED INCOME net (SA200 box 5.1)
TAXED INCOME tax (SA200 box 5.1 x savings_gross x Basic rate)
TAXED INCOME gross
The tax credit figure should always be sent as pence, the other values as whole pounds.
Where TAXED INCOME is zero, all 3 values will be zero and should still be sent as 3 separate (zero) data items. / The net, tax credit and gross figures are all required.
Coding requires the gross figure, but where there are no corresponding net & tax credit figures, the income will not be picked up at EOY reconciliation, and this will be required in SA Refinement cases.
INT / If untaxed interest (currently SA200 box 5.2) is greater than zero, then
INT = that value
Else
INT = zero
Where INT is not zero, also calculate the net figure and the tax credit in relation to that net figure.
The net figure will always be equal to the gross figure, and the tax credit will always be £0.00.
Information should be sent in the order
INT net figure (as SA200 box 5.2)
INT tax credit (will always be zero)
INT gross figure (as SA200 box 5.2)
The tax credit figure should always be sent as pence, the other values as whole pounds.
Where INT is zero, all 3 values will be zero and should still be sent as 3 separate (zero) data items. / The net, tax credit and gross figures are all required.
Coding requires the gross figure, but where there are no corresponding net & tax credit figures, the income will not be picked up at EOY reconciliation, and this will be required in SA Refinement cases.
TIPS / Zero in all cases
OE / If there is no entry for any tax taken off other income (currently SA200 box 7.2) then the value to be provided is the figure for other income (currently SA200 box 7.1)
Else
OE = zero / 7.1 other income
7.2 tax deducted from other income
IFP / If the income from property figure (currently SA200 box 6.3) is greater than zero then
IFP = that value
Else
IFP = zero
COMM / Zero in every case
DUI / Zero in every case
CBC-amount / Zero in every case / Does not exist on the SA200
CBC-Number of Children / Zero in every case / Does not exist on the SA200
Total Non coded / If the customer has elected that we code out non PAYE income (see definition at INCOME above) then the Total non coded income will be the value from Profit for self-employment income (currently SA200 box 3.11).
If the customer has elected that we do not code out non PAYE income then Total non coded income will be self employment income box plus grossed up taxed interest plus untaxed interest box plus grossed up dividends box plus UK property plus other income boxes (see earlier for STR box numbers).