Auto-coding data from the Main Tax Return (SA100 and supplementary pages) 2013/14
RELIEFS / NotesRAR / If the amount in the Reliefs, Retirement annuity payment box (currently REL2) is greater than zero then
RAR equals that value
Else
RAR equals zero
LOAN / If the amount in the Qualifying loan interest box (currently AOR5) is greater than zero then
LOAN equals that value
Else
LOAN equals zero
TUS / If the amount in Trade union etc, death benefit payments box (currently AOR8) is greater than zero then
TUS equals that value
Else
TUS equals zero
FS / Zero in every case / This item cannot be identified within CESA and will be included in TUS. PAYE Service will require zero to remove coding item
BPR / If the Registered blind box (currently REL13) is present send BPR flag equal to Y / Validation present that ensures Local authority name (currently REL14) is present
FRE / If the total amounts of all instances of the Employment, Fixed expenses deductions box (currently EMP18) are greater than zero then
FRE equals that total value
Else
FRE equals zero / There is a risk here that the return could contain two or more part year employments but we cannot tell if any employments ceased in year. Risk noted and accepted.
PSUB / If the total amounts of all instances of the Employment, Professional fees and subscriptions box (currently EMP19) are greater than zero then PSUB equals that total value
Else
PSUB equals zero / There is a risk here that the return could contain two or more part year employments but we cannot tell if any employments ceased in year. Risk noted and accepted.
EXP / Using all instances of the Employment page,
EXP = (business travel and subsistence expenses (currently EMP17)) plus (other expenses and capital allowances (currently EMP20)) minus (expenses payments received and balancing charges (currently EMP16)) provided that the result is a positive figure.
Else
EXP = Zero
Gift Aid / If the amount of the Gift aid payments made in year (currently REL5) minus the amount of One off gift aid payments (currently REL6) is greater than zero then
Gift Aid equals that value
Else
Gift Aid equals zero / Net Amount of Gift Aid Payments made in the year less total one off payments
PPR / If the amount in Payments to registered pension schemes box (currently REL1) is greater than zero then
PPR equals that value
Else
PPR equals zero / This is gross (payment plus basic rate tax)
MCA / If the Spouses name box (currently MCA1) is present then
MCA flag equals Y
Else
MCA flag equals 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” has an X entry in the box (currently FIN3) then
DIVIDENDS equals zero
TAXED INVESTMENT INCOME equals zero
INT equals zero
TIPS equals zero
OE equals zero
IFP equals zero
COMM equals zero
CBC-amount equals zero
CBC-Number of children equals zero
Else
Follow rules below / If FIN 3 = Y then all of the following income descriptors must be reported to NIRS2 as zero.
If FIN 3 = N calculate entries as shown
UK DIVS / If the value of the amounts of (Company dividends (currently INC3 )) + (Other dividends (currently INC4)) + (Foreign dividends (currently INC5)) + (Stock dividends (currently AOI12)) are greater than zero then
DIVIDENDS equals that total value
Else
DIVIDENDS equal 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 (per return boxes as above)
DIVIDENDS tax (gross figure) (INC3 + INC4 + INC5 + AOI12) X divs_gross x SR_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. / NPS wants UK dividends only, nothing from other pages
Foreign dividends <£300 (currently INC5) are treated as UK dividends.
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
For remittance basis claim cases, any entry in box INC5 will be double-counted, but the instances of this are likely to be low
TAXED INCOME / If the grossed up value of the amount of (Taxed bank, building society etc, interest (currently INC1)) + (grossed value of gilt interest box (currently AOI1)) are greater than zero, then
TAXED INCOME equals that total grossed up value
Else
TAXED INCOME equals zero
Where TAXED INCOME is not zero, also calculate the tax credit in relation to that net figure and the gross figure.
Information should be sent in order
TAXED INCOME net (INC1 + AOI1)
TAXED INCOME tax (INC1 x savings_gross x BR_rate) + AOI2)
TAXED INCOME gross (TAXED INCOME net plus TAXED INCOME)
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. / Taxed UK Savings income from core return only.
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 the amount of Untaxed interest (currently INC2) is greater than zero then
INT equals that value
Else
INT equals 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 box INC2)
INT tax credit (will always be zero)
INT gross figure (as box INC2)
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. / This is untaxed interest from the core return only.
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 / A = total of all instances of amounts in the Employment, tips and other payments box (currently EMP3)
B - If the tax taken off other taxable income (currently INC18) is greater than zero then
B equals zero
Else
If (other taxable income (currently INC16)) minus (Allowable expenses (currently INC17)) is greater than zero then
B equals that value
Else
B equals zero
If A + B is greater than zero, then
OE equals A + B
Else
OE equals zero
IFP / If the Property, adjusted profit for the year figure (currently total of PRO13 plus PRO38) is greater than zero then
IFP equals that value
Else
IFP equals zero
COMM / Zero in every case
DUI / Zero in every case
CBC-amount / If the amount in High Income Child Benefit box (currently CBC1) is greater than zero then CBC-amount equals that value
Else
CBC amount equals zero
CBC-Number of children / If the amount in the Child Benefit number of children box (currently CBC2) is greater than zero then the CBC number of children equals that value
Else
CBC number of children equals zero
Non coded income ( excludes all PAYE income, pension and benefits) / If the customer has elected that we code out non PAYE income (see definition at INCOME above), then the Total non coded income equals A + B + C + D + E + F as follows.
A = If there is an entry in the SE Short self employment ceased box (currently SSE6) then
A equals zero
Else
A = (the SE Short, net business profit for tax purposes (currently box SSE28)) provided this is greater than zero
Else
A equals zero
B = If there is an entry in the SE Full date business ceased box (currently FSE7) then B equals zero
Else
B = (the SE Full, adjusted profit figure (currently box FSE73)) provided this is greater than zero
Else
B equals zero
C = (the Lloyds profits figure (currently box LUN49)) provided that this is greater than zero
Else
C equals zero
D = If there is an entry in the Short Partnership date left partnership box (currently SPS4) then
D equals zero
Else
D = (the Short Partnership, adjusted profit figure (currently box SPS16)) provided this is greater than zero
Else
D equals zero
E = If there is an entry in the Full Partnership date left partnership box (currently FPS4) is present then
E equals zero
Else
E = (the Full Partnership share of adjusted profit figure (box FPS16) + share of partnership Income from Property (FPS36) + share of other partnership untaxed UK income (FPS45) + share of partnership income from offshore funds (FPS52) + share of partnership other foreign untaxed income (FPS56) + share of partnership taxed income (boxes FPS68 + FPS74)) provided this is greater than zero
Else
E equals zero
F = total of the following calculation boxes:
Total Foreign non savings income (see note 1 below)
Total trust and estates non savings income (see note 2 below)
Total partnership savings income (see note 3 below)
Total foreign savings income (see note 4 below)
Total Trust savings income (see note 5 below)
Partnership Dividend income (see note 6 below)
Total Trust dividends (see note 7 below)
Total Trust non savings income with notional tax (see note 8 below)
Else
If the customer has elected that we do not code out non PAYE income then NON CODED INCOME equals A + B + C + D + E + F (from above ) + G (below)
If the Non PAYE income not to be coded box (currently FIN 3) equals =Y then NON CODED INCOME equals A+B+C+D+E +F (from above) + G (below)
G = Total of following boxes
· IFP calculated as above
· INT calculated as above
· Gross UK DIVS calculated as above
· Gross TAXED INCOME calculated as above
· OE calculated as above
· the amount in the non qualifying distributions and loans written off box (currently AOI13) / This will be total income from return less PAYE, Benefits, pensions, lump sums, Minister of Religion income, and chargeable event gains.
All of these figures are the income before any losses brought forward are taken into account.
Notes
Note 1 - Total foreign non savings income is F1- F2 where:
F1 = FOR9 + FOR13 + FOR30 + FOR41 + FOR42 (£down)
plus if NRD28 = Y
i) INC5 X divs_gross (£down)
ii) FOR4 (£down)
iii) FOR7 (£down)
iv) (FOR6 - FOR7) X divs_gross (£down)
Or plus zero if NRD28 not equal to Y
F2 = INC5 X divs_gross (£down)
Note 2 - Total trust and estates non savings income is T1 + T2 + T3 + T4 + T5 where:
T1 = (TRU3 + TRU7 + TRU16) x NS_gross (£down)
T2 = (TRU1 + TRU10) X Trust_gross (£down)
T3 = TRU22 (£down)
T4 = TRU20 X Gross_By_22 (£down)
T5 = TRU13 (£down)
Note 3 -Total partnership savings income is P1 + P2 where:
P1 = Total of all instances of SPS28 (£down)
P2 = Total of all instances of FPS35 + FPS73 (£down)
Note 4 - Total foreign savings income is F3 + F4 where:
F3 = either:
if FOR43 - (lower of FOR43 and (FOR45 divided by BR_rate)) is greater than zero then = FOR43 - (lower of FOR43 and (FOR45 divided by BR_rate)) (£down)
If not = zero
F4 = either:
FOR4, if NRD28 = N (£down)
if not = zero
Note 5 - Total Trust savings income is T6 + T7 + T8 where:
T6 = (TRU4 + TRU8 + TRU17) × savings_gross (£down)
T7 = TRU11 X trust_gross (£down)
T8 = TRU14 (£down)
Note 6 - Total partnership dividend income equals all instances of FPS70 (£down)
Note 7 - Total Trust dividends is T9 + T10 where:
T9 = (TRU5 + TRU9 + TRU18 + TRU21) x divs_gross (£down)
T10 = TRU12 X trust_div_gross (£down)
Note 8 - Total Trust non savings income with notional tax is T11 + T12
T11 = TRU19 X savings_gross (£down)
T12 = TRU2 (£down)