[ { "id": 1, "test_reason": "Scottish customer with employment up to rUK basic rate band paying pension payments with RAR to extend Scottish basic rate band to equivelant of rUK ( STR 1)", "components_used": { "YPD": "2", "INC-A": "15", "REL-A": "8", "FIN": "1", "Emp-A": "12", "DoB": "notpresent" }, "calc_figure": 0, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 2, "test_reason": "Basic rate and savings. (STR 2)", "components_used": { "YPD": "1", "INC-A": "10", "FIN": "1", "Emp-A": "7", "PRO": "1", "CAL": "4", "DoB": "17\/11\/1978" }, "calc_figure": 5606.4, "prev_year": 5706.4, "hmrc_portal": "YES", "comments": null }, { "id": 3, "test_reason": "Higher rate non-savings,higher rate savings,higher rate dividends RAR + Digital claim to Marriage Allowance Transfer (MAT) in place where customer is recipient but disallowed as not BR (STR 3)", "components_used": { "YPD": "1", "INC-A": "1", "REL-A": "1", "MAT": "4", "FIN": "1", "Emp-A": "7", "FSE": "5", "NI2": "10", "NI1": "7", "CAL": "4", "DoB": "17\/11\/1978" }, "calc_figure": 11487.04, "prev_year": 11834.49, "hmrc_portal": "YES", "comments": null }, { "id": 4, "test_reason": "Savings and Dividends where more beneficial to have PA against Dividends before Savings (STR 4)", "components_used": { "YPD": "1", "INC-A": "17", "INC-B": "12", "DoB": "17\/11\/1978" }, "calc_figure": 0, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 5, "test_reason": "Basic Rate, Class 4 NIC + Class 2 + Digital claim to Marriage Allowance Transfer (MAT) in place where customer is recipient + Scottish taxpayer status (STR 5)", "components_used": { "YPD": "2", "INC-A": "10", "REL-A": "1", "MAT": "4", "FIN": "1", "FSE": "5", "NI2": "10", "DoB": "17\/11\/1978" }, "calc_figure": 721.49, "prev_year": 838.9, "hmrc_portal": "YES", "comments": null }, { "id": 6, "test_reason": "Higher rate, NIC exempted (as over65) + Scottish taxpayer status (STR 6)", "components_used": { "YPD": "2", "INC-A": "10", "INC-B": "1", "FIN": "1", "FSE": "10", "NI2": "10", "DoB": "03\/01\/1955" }, "calc_figure": 7310.8, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 7, "test_reason": "Lower income spouse claiming MCA, in year marriage( STR 7)", "components_used": { "YPD": "1", "REL-A": "1", "FIN": "1", "MCA": "7", "Emp-A": "7", "CAL": "4", "DoB": "05\/03\/1943" }, "calc_figure": 3893.5, "prev_year": 3996.2, "hmrc_portal": "YES", "comments": null }, { "id": 8, "test_reason": "(DOB spouse post 1935) MCA in year marriage (STR 8)", "components_used": { "YPD": "1", "INC-B": "1", "FIN": "1", "MCA": "2", "FSE": "5", "NI2": "10", "DoB": "03\/06\/1934" }, "calc_figure": 1003.8, "prev_year": 1112.1, "hmrc_portal": "YES", "comments": null }, { "id": 9, "test_reason": "Additional tax due on gift aid (STR 9)", "components_used": { "YPD": "1", "INC-A": "4", "INC-C": "1", "REL-B": "1", "FIN": "1", "SSE": "2", "PRO": "1", "DoB": "17\/11\/1978" }, "calc_figure": 208.75, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 10, "test_reason": "HR with Gift Aid. Beneficial ordering of reliefs and allowances - PA set against pension even though dividends at div HR. (STR 10)", "components_used": { "YPD": "1", "INC-A": "18", "INC-B": "13", "REL-B": "1", "FIN": "1", "DoB": "17\/11\/1978" }, "calc_figure": 4092.6, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 11, "test_reason": "HRS with Gift Aid & RAR. Tests order of allowances and deductions. ( STR 11)", "components_used": { "YPD": "1", "INC-A": "1", "INC-B": "1", "REL-A": "9", "REL-B": "1", "FIN": "1", "Emp-A": "7", "PRO": "1", "CAL": "4", "DoB": "03\/06\/1934" }, "calc_figure": 8794.15, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 12, "test_reason": "Tax already refunded + Income from savings at starting rate. Tests order of allowances and deductions. ( STR 12)", "components_used": { "YPD": "1", "INC-A": "19", "INC-B": "9", "INC-C": "6", "FIN": "1", "DoB": "03\/06\/1934" }, "calc_figure": 5019.97, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 13, "test_reason": "Kitchen sink with in year MCA to wife (STR 13) ", "components_used": { "YPD": "1", "INC-A": "10", "INC-B": "1", "INC-C": "1", "REL-A": "1", "REL-B": "1", "FIN": "1", "MCA": "7", "Emp-A": "7", "FSE": "5", "NI2": "10", "PRO": "1", "CAL": "4", "DoB": "03\/06\/1934", "FIN1": "\u00a3617" }, "calc_figure": 11871.5, "prev_year": 12374.2, "hmrc_portal": "YES", "comments": null }, { "id": 14, "test_reason": "Student Loan SL repayments needed - Employment income & Dividends (STR 14)", "components_used": { "YPD": "1", "INC-A": "11", "SLR": "7", "FIN": "1", "Emp-A": "7", "CAL": "4", "DoB": "notpresent" }, "calc_figure": 6330.05, "prev_year": 6930.05, "hmrc_portal": "YES", "comments": null }, { "id": 15, "test_reason": "Student Loan SL repayment case Plan 01, inv over \u00a32000 ( STR 15)", "components_used": { "YPD": "1", "INC-A": "1", "REL-A": "1", "SLR": "12", "FIN": "1", "FSE": "5", "NI2": "10", "DoB": "notpresent" }, "calc_figure": 2579.74, "prev_year": 2713.15, "hmrc_portal": "YES", "comments": null }, { "id": 16, "test_reason": "Property, BPR & Scottish. (STR 16)", "components_used": { "YPD": "2", "INC-A": "1", "INC-B": "1", "REL-C": "1", "FIN": "1", "PRO": "11", "DoB": "17\/11\/1978" }, "calc_figure": 14738.75, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 17, "test_reason": "Student Loan SL repayment with PAYE SL deductions. Tests order of allowances and deductions. (STR 17)", "components_used": { "YPD": "1", "INC-A": "1", "REL-A": "2", "SLR": "13", "FIN": "1", "Emp-A": "7", "PRO": "1", "CAL": "4", "DoB": "notpresent" }, "calc_figure": 10122.15, "prev_year": 10472.15, "hmrc_portal": "YES", "comments": null }, { "id": 18, "test_reason": "Employment with Small Debt coded and PAYE tax to cover (STR 18)", "components_used": { "YPD": "1", "FIN": "1", "Emp-A": "10", "CAL": "6", "DoB": "notpresent" }, "calc_figure": -34, "prev_year": 66, "hmrc_portal": "YES", "comments": null }, { "id": 19, "test_reason": "No PAYE tax paid but Small Debt coded (STR 19) ", "components_used": { "YPD": "1", "INC-A": "23", "INC-B": "1", "FIN": "1", "Emp-A": "8", "DoB": "17\/11\/1978" }, "calc_figure": 7269, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 20, "test_reason": "Employment with tax paid on interest. Investment income benefiting from Savings Starting Rate requiring beneficial ordering of reliefs and allowances. (STR 20)", "components_used": { "YPD": "1", "INC-A": "20", "FIN": "1", "Emp-A": "13", "DoB": "17\/11\/1978" }, "calc_figure": 8845.59, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 21, "test_reason": "No PAYE tax paid but tax paid on interest (STR 21)", "components_used": { "YPD": "1", "INC-A": "21", "FIN": "1", "Emp-A": "14", "DoB": "17\/11\/1978" }, "calc_figure": 10064.35, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 22, "test_reason": "Basic rate, non savings\/savings income", "components_used": { "YPD": "1", "INC-A": "4", "FIN": "1", "SSE": "4", "NI2": "4", "DoB": "17\/11\/1978" }, "calc_figure": 4713.74, "prev_year": 4820.5, "hmrc_portal": "YES", "comments": null }, { "id": 23, "test_reason": "Higher Rate (HR) Divs + Marriage Allowance Transfer (MAT) Digital Claim (out) but no claim on Return (not allowed as HR) (STR 23)", "components_used": { "YPD": "1", "INC-A": "1", "MAT": "3", "FIN": "1", "Emp-A": "7", "PRO": "1", "CAL": "4", "DoB": "notpresent" }, "calc_figure": 7604.15, "prev_year": 7954.15, "hmrc_portal": "YES", "comments": null }, { "id": 24, "test_reason": "Blind Person Allowance BPA, taxable bank interest (STR 24)", "components_used": { "YPD": "1", "INC-A": "22", "INC-B": "14", "INC-C": "1", "REL-C": "1", "FIN": "1", "DoB": "notpresent" }, "calc_figure": -1558.4, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 25, "test_reason": "Multiple sources. (STR 25)", "components_used": { "YPD": "1", "INC-A": "1", "INC-B": "1", "INC-C": "1", "FIN": "1", "Emp-A": "8", "SSE": "5", "FSE": "5", "NI2": "10", "NI1": "8", "PRO": "1", "DoB": "notpresent" }, "calc_figure": 7205.59, "prev_year": 7563, "hmrc_portal": "YES", "comments": null }, { "id": 26, "test_reason": "State pension Lump sum (basic rate), Minister of Religion, CGT. Balance of Basic rate to CGT ", "components_used": { "YPD": "1", "INC-B": "5", "FIN": "1", "MOR": "3", "CGT": "4", "DoB": "notpresent" }, "calc_figure": 805.8, "prev_year": 925.8, "hmrc_portal": "NO", "comments": null }, { "id": 27, "test_reason": "State pension Lump sum (higher rate), Lloyds Underwriters and Self Employment , Enterprise Investment Scheme relief EISR, & Social Investment Tax Relief SITR", "components_used": { "YPD": "1", "INC-B": "8", "FIN": "1", "AOR": "2", "FSE": "1", "LUN": "1", "NI2": "1", "DoB": "05\/03\/1943" }, "calc_figure": 6171.8, "prev_year": 6671.8, "hmrc_portal": "NO", "comments": null }, { "id": 28, "test_reason": "Higher rate HR, Additional Higher rate AHR, CGT, & Scottish", "components_used": { "YPD": "2", "INC-A": "8", "FIN": "1", "ASE-A": "1", "Emp-A": "1", "CGT": "4", "DoB": "17\/11\/1978" }, "calc_figure": 319994.28, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed to Scottish" }, { "id": 29, "test_reason": "Corresponding Deficiency Relief CDR reduces dividends only", "components_used": { "YPD": "1", "INC-A": "8", "REL-A": "7", "FIN": "1", "AOI-B": "6", "FSE": "2", "NI2": "4", "DoB": "17\/11\/1978" }, "calc_figure": 343962.81, "prev_year": 344129.57, "hmrc_portal": "YES", "comments": null }, { "id": 30, "test_reason": "Corresponding Deficiency Relief CDR reduces dividends and savings", "components_used": { "YPD": "1", "INC-A": "1", "INC-B": "4", "FIN": "1", "AOI-B": "6", "FPS": "1", "DoB": "03\/01\/1955" }, "calc_figure": 21491.99, "prev_year": 21861.35, "hmrc_portal": "YES", "comments": null }, { "id": 31, "test_reason": "Corresponding Deficiency Relief CDR reduces dividends, no HR liability on non-savings income", "components_used": { "YPD": "1", "INC-A": "8", "INC-B": "4", "FIN": "1", "AOI-B": "6", "DoB": "03\/01\/1955" }, "calc_figure": 305189.09, "prev_year": 305564.09, "hmrc_portal": "YES", "comments": null }, { "id": 32, "test_reason": "Customer has not paid enough tax to \u2018cover\u2019 \/ 'frank' the Gift Aid tax repaid to the charity and has MAT as recipient; Scotish", "components_used": { "YPD": "2", "INC-A": "5", "INC-B": "2", "REL-B": "2", "MAT": "4", "FIN": "1", "AOI-C": "3", "SSE": "2", "CGT": "13", "DoB": "17\/11\/1978" }, "calc_figure": 67.8, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed to Scottish" }, { "id": 33, "test_reason": "Student Loan repayment SL, Employment, Lump Sum and Foreign divs; FOR Relief for Finance Costs (Landlord Loan Interest Relief)", "components_used": { "YPD": "1", "SLR": "1", "FIN": "1", "ASE-B": "1", "Emp-A": "1", "FOR": "1", "DoB": "17\/11\/1978" }, "calc_figure": 8126.8, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 34, "test_reason": "VCT\/Alimony claim", "components_used": { "YPD": "1", "INC-A": "5", "FIN": "1", "AOR": "1", "Emp-A": "1", "FOR": "2", "TRU": "3", "DoB": "03\/01\/1955" }, "calc_figure": -5658.58, "prev_year": -5258.58, "hmrc_portal": "YES", "comments": null }, { "id": 35, "test_reason": "Chargeable Event Gains CEG with Top Slicing Relief TSR due", "components_used": { "YPD": "1", "INC-A": "5", "INC-B": "4", "FIN": "1", "AOI-B": "3", "PRO": "4", "DoB": "notpresent" }, "calc_figure": -66.32, "prev_year": -112.92, "hmrc_portal": "NO", "comments": null }, { "id": 36, "test_reason": "Chargeable Event Gains CEG, Top Slicing Relief TSR, Additional rate ", "components_used": { "YPD": "1", "INC-A": "3", "INC-C": "2", "REL-A": "4", "SLR": "4", "FIN": "1", "AOI-B": "8", "Emp-A": "5", "Emp-B": "4", "DoB": "notpresent" }, "calc_figure": 52302, "prev_year": 52402, "hmrc_portal": "YES", "comments": null }, { "id": 37, "test_reason": "Losses from SSE set against other income + Marriage Allowance Transfer transferred (MAT_OUT)", "components_used": { "YPD": "1", "INC-A": "1", "MAT": "1", "FIN": "1", "Emp-A": "13", "SSE": "3", "NI2": "6", "DoB": "notpresent" }, "calc_figure": 142.5, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 38, "test_reason": "Income over \u00a3100,000 no PA but Blind Person Relief BPR due; CGT", "components_used": { "YPD": "1", "INC-A": "1", "REL-C": "1", "FIN": "1", "Emp-A": "6", "CGT": "2", "DoB": "03\/01\/1955" }, "calc_figure": 26931.95, "prev_year": 27183.95, "hmrc_portal": "YES", "comments": null }, { "id": 39, "test_reason": "Student Loan repayment SL (Plan 01), self employment source with losses set against other income. CIS deductions, ", "components_used": { "YPD": "1", "SLR": "12", "FIN": "1", "SSE": "1", "FSE": "4", "NI2": "4", "TRU": "2", "DoB": "notpresent" }, "calc_figure": 1851.27, "prev_year": 2243.03, "hmrc_portal": "NO", "comments": null }, { "id": 40, "test_reason": "UK and Foreign Chargeable Event GainsCEG, Top Slicing Relief TSR due; Notional tax; Basic MCA , 50% to partner, Relief for Finance Costs (Landlord Loan Interest Relief)", "components_used": { "YPD": "1", "FIN": "1", "AOI-B": "5", "MCA": "6", "PRO": "3", "FOR": "3", "DoB": "03\/06\/1934" }, "calc_figure": 3889, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 41, "test_reason": "Non-UK Resident, 'normal' s23 calculation more beneficial (s811)", "components_used": { "YPD": "1", "INC-A": "4", "INC-B": "1", "FIN": "1", "NRD": "1", "DoB": "05\/03\/1943" }, "calc_figure": -91.25, "prev_year": -91.25, "hmrc_portal": "NO", "comments": null }, { "id": 42, "test_reason": "Non-UK Resident, non resident calculation more beneficial (s811 disregarded income)", "components_used": { "YPD": "1", "INC-A": "13", "INC-B": "1", "FIN": "1", "PRO": "3", "NRD": "1", "DoB": "17\/11\/1978" }, "calc_figure": 5217, "prev_year": 5855.2, "hmrc_portal": "NO", "comments": null }, { "id": 43, "test_reason": "Non-UK Resident, non resident calculation more beneficial (s811 disregarded income); MAT_IN but removed from calculation; Relief for Finance Costs (Landlord Loan Interest Relief)", "components_used": { "YPD": "1", "INC-A": "13", "INC-B": "1", "MAT": "4", "FIN": "1", "PRO": "3", "NRD": "1", "DoB": "17\/11\/1978" }, "calc_figure": 5217, "prev_year": "N\/A", "hmrc_portal": "NO", "comments": "2017-18: test case changed" }, { "id": 44, "test_reason": "Multiple employment and share scheme. Box Fin1, CAL7\/8 completed, Income over \u00a3100,000 PA reduced to Nil, Enterprise Investment Scheme relief EIS, & Social Investment Tax Relief SITR", "components_used": { "YPD": "1", "FIN": "1", "ASE-A": "3", "AOR": "2", "Emp-A": "2", "Emp-B": "6", "CAL": "2", "DoB": "notpresent", "FIN1": "\u00a3671" }, "calc_figure": 16949, "prev_year": 17049, "hmrc_portal": "YES", "comments": null }, { "id": 45, "test_reason": "Employment, Foreign and Partnership income. Losses from FPS20 set against other income; balance BR to CGT; FPS Relief for Finance Costs (Landlord Loan Interest Relief)", "components_used": { "YPD": "1", "FIN": "1", "Emp-A": "3", "Emp-B": "8", "FPS": "2", "NI2": "4", "FOR": "2", "CGT": "2", "DoB": "notpresent" }, "calc_figure": 7755.8, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 46, "test_reason": "RAR, Annuities, trade union death benefit, widows and orphan relief. Foreign divs. Trust income. FOR Relief for Finance Costs (Landlord Loan Interest Relief)", "components_used": { "YPD": "1", "REL-A": "7", "FIN": "1", "AOR": "5", "SPS": "2", "FPS": "1", "NI2": "8", "FOR": "1", "TRU": "6", "DoB": "notpresent" }, "calc_figure": 32952, "prev_year": "N\/A", "hmrc_portal": "NO", "comments": "2017-18: test case changed" }, { "id": 47, "test_reason": "Kitchen sink, multiple sources, PA reduced to Nil,Losses, RAR, TRU & FOR Relief for Finance Costs (Landlord Loan Interest Relief)", "components_used": { "YPD": "1", "INC-A": "4", "INC-B": "2", "INC-C": "3", "REL-A": "4", "REL-B": "2", "FIN": "1", "AOI-A": "2", "AOI-B": "2", "AOI-C": "4", "ASE-A": "1", "ASE-B": "3", "ASE-C": "2", "AOR": "6", "MCA": "2", "Emp-A": "5", "Emp-B": "9", "SSE": "3", "SPS": "2", "NI2": "8", "PRO": "1", "FOR": "1", "TRU": "7", "CGT": "3", "DoB": "03\/01\/1955", "FIN1": "\u00a3671" }, "calc_figure": 99080.9028, "prev_year": "N\/A", "hmrc_portal": "NO", "comments": "2017-18: test case changed" }, { "id": 48, "test_reason": "Basic rate, non savings\/savings income", "components_used": { "YPD": "1", "INC-A": "3", "FIN": "1", "SSE": "4", "NI2": "4", "DoB": "17\/11\/1978" }, "calc_figure": 3676.89, "prev_year": 3783.65, "hmrc_portal": "YES", "comments": null }, { "id": 49, "test_reason": "Higher rate, non savings, Property class 4 nic", "components_used": { "YPD": "1", "FIN": "1", "Emp-A": "2", "Emp-B": "5", "FSE": "1", "NI2": "4", "PRO": "1", "DoB": "17\/11\/1978" }, "calc_figure": 29261.62, "prev_year": 29428.38, "hmrc_portal": "YES", "comments": null }, { "id": 50, "test_reason": "Non savings, not HRS because of gift aid ", "components_used": { "YPD": "1", "INC-C": "2", "REL-B": "1", "FIN": "1", "Emp-A": "1", "PRO": "1", "DoB": "17\/11\/1978" }, "calc_figure": 720, "prev_year": 720, "hmrc_portal": "YES", "comments": null }, { "id": 51, "test_reason": "Basic rate, non savings BPA, AA not due", "components_used": { "YPD": "1", "INC-B": "1", "REL-C": "1", "FIN": "1", "Emp-A": "5", "FSE": "5", "NI2": "10", "DoB": "22\/02\/1936" }, "calc_figure": 3567, "prev_year": 3573, "hmrc_portal": "YES", "comments": null }, { "id": 52, "test_reason": "Basic rate Savings, MCA in year marriage.", "components_used": { "YPD": "1", "INC-A": "10", "INC-B": "1", "FIN": "1", "MCA": "2", "FSE": "7", "NI2": "4", "PRO": "1", "DoB": "22\/02\/1936" }, "calc_figure": 2226, "prev_year": 1634.3, "hmrc_portal": "YES", "comments": null }, { "id": 53, "test_reason": "Higher rate, Class 4 NIC, Reduced PA income over \u00a3100,000; FOR Relief for Finance Costs (Landlord Loan Interest Relief)", "components_used": { "YPD": "1", "FIN": "1", "FSE": "2", "NI2": "4", "FOR": "1", "DoB": "17\/11\/1978" }, "calc_figure": 35757.9, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 54, "test_reason": "Lower Savings rate, basic rate savings, basic rate divs", "components_used": { "YPD": "1", "INC-A": "5", "INC-B": "1", "INC-C": "1", "FIN": "1", "DoB": "05\/03\/1943" }, "calc_figure": -300, "prev_year": -300, "hmrc_portal": "YES", "comments": null }, { "id": 55, "test_reason": "Higher rate, savings\/dividends, CEG TSR not due", "components_used": { "YPD": "1", "INC-A": "5", "REL-B": "2", "FIN": "1", "AOI-B": "2", "TRU": "2", "DoB": "17\/11\/1978" }, "calc_figure": -4015.65, "prev_year": -3711.8, "hmrc_portal": "NO", "comments": null }, { "id": 56, "test_reason": " Higher rate,CEG top slicing relief due, State pension lump sum.", "components_used": { "YPD": "1", "INC-A": "3", "INC-B": "5", "FIN": "1", "AOI-B": "1", "Emp-A": "2", "DoB": "22\/02\/1936" }, "calc_figure": 2311.5, "prev_year": 5618.3, "hmrc_portal": "YES", "comments": null }, { "id": 57, "test_reason": "Basic rate, H_MCA and gift aid", "components_used": { "YPD": "1", "INC-A": "6", "INC-B": "4", "REL-B": "4", "FIN": "1", "MCA": "2", "DoB": "05\/03\/1943" }, "calc_figure": -2834.79, "prev_year": -2834.79, "hmrc_portal": "YES", "comments": null }, { "id": 58, "test_reason": "BRP claim, FIN1 entry, PA reduced to Nil, AHR, Deficiency relief, EIS, relief for qual distn", "components_used": { "YPD": "1", "INC-A": "8", "REL-C": "1", "FIN": "1", "AOI-B": "6", "AOR": "9", "Emp-A": "1", "DoB": "05\/03\/1943", "FIN1": "\u00a3617" }, "calc_figure": 294545.61, "prev_year": 294759.29, "hmrc_portal": "YES", "comments": null }, { "id": 59, "test_reason": "Gift aid, CGT chargeable at more than one CGT rate", "components_used": { "YPD": "1", "INC-B": "1", "INC-C": "1", "REL-B": "1", "FIN": "1", "FSE": "5", "NI2": "10", "CGT": "3", "DoB": "05\/03\/1943" }, "calc_figure": 3648, "prev_year": 3768, "hmrc_portal": "YES", "comments": null }, { "id": 60, "test_reason": "Lower savings rate", "components_used": { "YPD": "1", "INC-A": "10", "INC-B": "1", "INC-C": "1", "FIN": "1", "DoB": "03\/06\/1934" }, "calc_figure": -300, "prev_year": -300, "hmrc_portal": "YES", "comments": null }, { "id": 61, "test_reason": "Savings and Dividends, and Gift Aid", "components_used": { "YPD": "1", "INC-A": "1", "INC-B": "1", "INC-C": "2", "REL-B": "2", "FIN": "1", "DoB": "03\/01\/1955" }, "calc_figure": -478.75, "prev_year": -378.75, "hmrc_portal": "YES", "comments": null }, { "id": 62, "test_reason": "Savings and Dividends", "components_used": { "YPD": "1", "INC-A": "7", "INC-B": "1", "INC-C": "1", "FIN": "1", "AOI-C": "2", "Emp-A": "3", "DoB": "03\/06\/1934" }, "calc_figure": 1170.6, "prev_year": 1370.6, "hmrc_portal": "YES", "comments": null }, { "id": 63, "test_reason": "Liable at 10% , balance BR band to capital Gains", "components_used": { "YPD": "1", "INC-A": "11", "FIN": "1", "PRO": "1", "CGT": "5", "DoB": "22\/02\/1936" }, "calc_figure": 12875, "prev_year": 13141.25, "hmrc_portal": "YES", "comments": null }, { "id": 64, "test_reason": "Savings, Dividends & CGT", "components_used": { "YPD": "1", "INC-A": "1", "INC-B": "1", "INC-C": "1", "REL-B": "1", "FIN": "1", "AOI-A": "1", "CGT": "1", "DoB": "05\/03\/1943" }, "calc_figure": 3296.35, "prev_year": 3573.85, "hmrc_portal": "YES", "comments": null }, { "id": 65, "test_reason": "Savings, full MCA >75", "components_used": { "YPD": "1", "INC-A": "10", "INC-B": "1", "FIN": "1", "MCA": "1", "SSE": "2", "NI2": "5", "PRO": "1", "DoB": "03\/06\/1934" }, "calc_figure": 0, "prev_year": 0, "hmrc_portal": "YES", "comments": null }, { "id": 66, "test_reason": "Full MCA over 75 , BR band to CGT", "components_used": { "YPD": "1", "INC-A": "4", "FIN": "1", "MCA": "1", "CGT": "3", "DoB": "03\/06\/1934" }, "calc_figure": 1778.75, "prev_year": 1798.75, "hmrc_portal": "YES", "comments": null }, { "id": 67, "test_reason": "Reduced MCA >75", "components_used": { "YPD": "1", "INC-A": "1", "INC-B": "1", "INC-C": "1", "FIN": "1", "MCA": "1", "PRO": "5", "DoB": "03\/06\/1934" }, "calc_figure": -67.15, "prev_year": 154.25, "hmrc_portal": "YES", "comments": null }, { "id": 68, "test_reason": "Savings and Dividends", "components_used": { "YPD": "1", "INC-A": "1", "INC-B": "9", "REL-B": "1", "FIN": "1", "MCA": "1", "DoB": "03\/06\/1934" }, "calc_figure": 600, "prev_year": 600, "hmrc_portal": "YES", "comments": null }, { "id": 69, "test_reason": "Basic rate, and CGT including entreprenueral gains ", "components_used": { "YPD": "1", "INC-B": "4", "FIN": "1", "CGT": "3", "DoB": "05\/03\/1943" }, "calc_figure": -78.79, "prev_year": 41.21, "hmrc_portal": "YES", "comments": null }, { "id": 70, "test_reason": "MCA & Savings rate ", "components_used": { "YPD": "1", "INC-A": "5", "INC-B": "1", "FIN": "1", "MCA": "2", "DoB": "05\/03\/1943" }, "calc_figure": 0, "prev_year": 0, "hmrc_portal": "YES", "comments": null }, { "id": 71, "test_reason": "Higher rate, part year basic MCA claimed as spouse >75. NIC deferred", "components_used": { "YPD": "1", "FIN": "1", "MCA": "2", "FSE": "1", "NI2": "4", "DoB": "17\/11\/1978" }, "calc_figure": 12363.12, "prev_year": 12733.58, "hmrc_portal": "YES", "comments": null }, { "id": 72, "test_reason": "Basic rate, Loan interest and CITR claimed.", "components_used": { "YPD": "1", "REL-A": "2", "FIN": "1", "AOI-B": "3", "AOR": "4", "PRO": "3", "TRU": "3", "DoB": "17\/11\/1978" }, "calc_figure": 774.67, "prev_year": 945.67, "hmrc_portal": "NO", "comments": null }, { "id": 73, "test_reason": "Basic rate, carry back gift aid, CGT.Basic rate band excess to CG , MCA", "components_used": { "YPD": "1", "INC-B": "2", "REL-B": "3", "FIN": "1", "MCA": "1", "Emp-A": "3", "PRO": "1", "CGT": "1", "DoB": "03\/06\/1934" }, "calc_figure": 2952.3, "prev_year": 3301.3, "hmrc_portal": "YES", "comments": null }, { "id": 74, "test_reason": "Higher rate, Multiple employments, PPR", "components_used": { "YPD": "1", "REL-A": "6", "FIN": "1", "Emp-A": "4", "Emp-B": "5", "DoB": "03\/01\/1955" }, "calc_figure": 6482.4, "prev_year": 6782.4, "hmrc_portal": "YES", "comments": null }, { "id": 75, "test_reason": "HR, AHR , S\/E, RAR, Dob pre 1935, in year MCA", "components_used": { "YPD": "1", "INC-A": "8", "INC-B": "1", "REL-A": "1", "FIN": "1", "MCA": "2", "Emp-A": "1", "FSE": "1", "NI2": "4", "DoB": "03\/06\/1934" }, "calc_figure": 339506.12, "prev_year": 339709.82, "hmrc_portal": "YES", "comments": null }, { "id": 76, "test_reason": "Incapacity Benefit, Gift aid due but no tax, BPA allowance.", "components_used": { "YPD": "1", "INC-A": "2", "INC-B": "6", "REL-B": "1", "REL-C": "1", "FIN": "1", "DoB": "17\/11\/1978" }, "calc_figure": 101.35, "prev_year": 101.35, "hmrc_portal": "YES", "comments": null }, { "id": 77, "test_reason": "Kitchen sink with MCA minimum amount, in year marriage ", "components_used": { "YPD": "1", "INC-A": "11", "INC-B": "1", "INC-C": "1", "REL-A": "1", "REL-B": "1", "FIN": "1", "MCA": "1", "Emp-A": "1", "FSE": "5", "NI2": "10", "PRO": "1", "DoB": "03\/06\/1934", "FIN1": "\u00a3617" }, "calc_figure": 8659.55, "prev_year": 9063.55, "hmrc_portal": "YES", "comments": null }, { "id": 78, "test_reason": "Tax from Property Income, community investment relief, pension lump sum ", "components_used": { "YPD": "1", "INC-A": "5", "INC-B": "8", "REL-B": "2", "FIN": "1", "AOI-A": "2", "AOR": "4", "MOR": "4", "SSE": "5", "SPS": "1", "NI2": "1", "PRO": "5", "CAL": "3", "DoB": "05\/03\/1943" }, "calc_figure": 13650.4928, "prev_year": 14247.8928, "hmrc_portal": "NO", "comments": null }, { "id": 79, "test_reason": "Divs from foreign companies, Remittance basis charge for Non Dom & TSR = 0 (previously incorrectly \u00a30.02)", "components_used": { "YPD": "1", "INC-A": "4", "FIN": "1", "AOI-B": "3", "FOR": "4", "NRD": "3", "DoB": "notpresent" }, "calc_figure": 67648.93, "prev_year": 67928.93, "hmrc_portal": "NO", "comments": null }, { "id": 80, "test_reason": "Overpaid, amount in FIN 1 results in underpaid amount on SA302", "components_used": { "YPD": "1", "INC-A": "2", "INC-B": "2", "FIN": "1", "DoB": "05\/03\/1943", "FIN1": "\u00a3865" }, "calc_figure": -704.45, "prev_year": -704.45, "hmrc_portal": "YES", "comments": null }, { "id": 81, "test_reason": "Gifts of property to charity, income over \u00a3100,000 full PA due to PPR", "components_used": { "YPD": "1", "INC-A": "5", "REL-A": "4", "REL-B": "5", "FIN": "1", "FSE": "2", "NI2": "4", "DoB": "notpresent" }, "calc_figure": 21659.02, "prev_year": 22025.78, "hmrc_portal": "YES", "comments": null }, { "id": 82, "test_reason": "Pension lump sum and gift aid relief backdated (REL8)", "components_used": { "YPD": "1", "INC-B": "8", "INC-C": "6", "REL-A": "3", "REL-B": "6", "FIN": "1", "DoB": "notpresent" }, "calc_figure": 758.97, "prev_year": 1238.97, "hmrc_portal": "YES", "comments": null }, { "id": 83, "test_reason": "Pension taxable short service refund, stock dividends ", "components_used": { "YPD": "1", "REL-A": "5", "FIN": "1", "AOI-C": "5", "AIL": "5", "Emp-A": "5", "Emp-B": "3", "DoB": "notpresent" }, "calc_figure": 1287.2, "prev_year": 1287.2, "hmrc_portal": "YES", "comments": null }, { "id": 84, "test_reason": "Losses set off against other income + no digital claim to Marriage Allowance Transfer (MAT) but MAT claimed on Return", "components_used": { "YPD": "1", "MAT": "1", "FIN": "1", "Emp-A": "5", "SSE": "3", "NI2": "6", "DoB": "17\/11\/1978" }, "calc_figure": -1377.5, "prev_year": -1480, "hmrc_portal": "YES", "comments": null }, { "id": 85, "test_reason": "S\/E, state pension lump sum, SSE29", "components_used": { "YPD": "1", "INC-B": "8", "INC-C": "6", "FIN": "1", "SSE": "2", "NI2": "5", "DoB": "05\/03\/1943" }, "calc_figure": 3014.57, "prev_year": 3494.57, "hmrc_portal": "YES", "comments": null }, { "id": 86, "test_reason": "Seafarers deduction ASE11", "components_used": { "YPD": "1", "FIN": "1", "ASE-C": "1", "AIL": "12", "Emp-A": "8", "PRO": "5", "DoB": "17\/11\/1978" }, "calc_figure": -554.8, "prev_year": -357.4, "hmrc_portal": "YES", "comments": null }, { "id": 87, "test_reason": "Property with loss from FL to c\/f to lettings inc (PRO17), Dividends chargeable at Adiv_rate, Deficiency relief on both savings and dividends, & Scottish", "components_used": { "YPD": "2", "INC-A": "8", "REL-A": "7", "REL-B": "4", "FIN": "1", "AOI-B": "7", "AOR": "5", "FSE": "2", "NI2": "4", "PRO": "7", "DoB": "17\/11\/1978" }, "calc_figure": 356260.49, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed to Scottish." }, { "id": 88, "test_reason": "Property with loss from FL to c\/f to lettings inc (PRO17), Dividends chargeable at Adiv_rate, Deficiency relief on both savings and dividends.", "components_used": { "YPD": "1", "INC-A": "8", "REL-A": "7", "REL-B": "4", "FIN": "1", "AOI-B": "7", "AOR": "5", "FSE": "2", "NI2": "4", "PRO": "7", "DoB": "17\/11\/1978" }, "calc_figure": 355648.49, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "New test case 2017-18. Subsequent test cases moved down so 88 now at 89 etc. Changed to rUK in v1.8.0 because tc88 was exactly the same as tc87. One test case was to be Scottish and one rUK" }, { "id": 89, "test_reason": "MOR and various other schedules and boxes, AHR, TSR and CGT ", "components_used": { "YPD": "1", "INC-A": "4", "INC-C": "4", "REL-A": "4", "REL-B": "2", "FIN": "1", "AOI-B": "8", "AOI-C": "3", "MOR": "2", "PRO": "2", "FOR": "2", "CGT": "1", "CAL": "1", "DoB": "17\/11\/1978", "FIN1": "\u00a3289" }, "calc_figure": 38514.7, "prev_year": 38754.7, "hmrc_portal": "NO", "comments": null }, { "id": 90, "test_reason": "Cash basis adjustment FSE70 and Class 4 NIC adjustment FSE101", "components_used": { "YPD": "1", "REL-A": "4", "FIN": "1", "AOI-A": "3", "AOI-C": "5", "FSE": "6", "NI2": "4", "DoB": "17\/11\/1978" }, "calc_figure": 56866.08, "prev_year": 57032.84, "hmrc_portal": "YES", "comments": null }, { "id": 91, "test_reason": "PRO42 Loss against other income, HR, AHR and AHdiv ", "components_used": { "YPD": "1", "INC-B": "2", "REL-A": "4", "REL-B": "3", "FIN": "1", "AOI-A": "3", "AOI-C": "3", "ASE-C": "2", "AOR": "6", "Emp-A": "2", "FSE": "6", "NI2": "4", "NI1": "2", "PRO": "6", "DoB": "03\/01\/1955" }, "calc_figure": 64655.9, "prev_year": 64703.21, "hmrc_portal": "YES", "comments": null }, { "id": 92, "test_reason": "Basis adjustment SPS9, tax deducted partnerships SPS27 and SPS29. CAL7 and FIN1", "components_used": { "YPD": "1", "INC-C": "5", "REL-A": "2", "REL-B": "6", "FIN": "1", "AOI-A": "2", "AOR": "7", "SPS": "4", "NI2": "4", "DoB": "17\/11\/1978", "FIN1": "\u00a3650.29" }, "calc_figure": 17175.9128, "prev_year": 17542.6728, "hmrc_portal": "YES", "comments": null }, { "id": 93, "test_reason": "Loss short partnership SPS20 CIS tax deducted SPS28, state pension lump sum + Voluntary Class 2", "components_used": { "YPD": "1", "INC-B": "8", "INC-C": "4", "FIN": "1", "AOI-A": "1", "AOI-B": "3", "SPS": "5", "NI2": "4", "DoB": "03\/01\/1955" }, "calc_figure": 1125.08, "prev_year": 1422.48, "hmrc_portal": "YES", "comments": null }, { "id": 94, "test_reason": "Losses from property on partnerships offset against other income FPS37 and FPS41", "components_used": { "YPD": "1", "INC-A": "6", "REL-A": "7", "REL-B": "5", "REL-C": "1", "FIN": "1", "AOI-B": "7", "FPS": "3", "NI2": "9", "DoB": "17\/11\/1978" }, "calc_figure": 11402.86, "prev_year": 11376.82, "hmrc_portal": "YES", "comments": null }, { "id": 95, "test_reason": "Various FPS boxes with NIC deferred FPS24. HR and AHR; FPS Relief for Finance Costs (Landlord Loan Interest Relief)", "components_used": { "YPD": "1", "INC-A": "11", "REL-B": "2", "FIN": "1", "FPS": "4", "NI2": "6", "PRO": "3", "DoB": "17\/11\/1978" }, "calc_figure": 91586.87, "prev_year": 91943.73, "hmrc_portal": "YES", "comments": null }, { "id": 96, "test_reason": "Various FPS with CGT and Property, Higher and Additional Rates , no bal BR against gains; FPS Relief for Finance Costs (Landlord Loan Interest Relief)", "components_used": { "YPD": "1", "INC-A": "11", "REL-B": "3", "FIN": "1", "AOI-B": "2", "AOI-C": "4", "AOR": "6", "FPS": "4", "NI2": "6", "PRO": "3", "CGT": "3", "DoB": "17\/11\/1978" }, "calc_figure": 97232.95, "prev_year": 97629.81, "hmrc_portal": "YES", "comments": null }, { "id": 97, "test_reason": "Multiple Emp with SL, one RTL eligible income , CAL7 max", "components_used": { "YPD": "1", "INC-A": "7", "SLR": "5", "FIN": "1", "Emp-A": "3", "Emp-B": "5", "CAL": "2", "DoB": "17\/11\/1978" }, "calc_figure": 3530.6, "prev_year": 3530.6, "hmrc_portal": "YES", "comments": null }, { "id": 98, "test_reason": "FSE with NIC deferred and NIC adjustment. Income over \u00a3150,000 no AHR due to gift aid.CGT at both 10 and 28%. VCT, EIS & SEIS", "components_used": { "YPD": "1", "REL-B": "7", "FIN": "1", "AOI-B": "4", "AOR": "3", "FSE": "6", "NI2": "4", "PRO": "5", "CGT": "2", "DoB": "notpresent" }, "calc_figure": 51816.68, "prev_year": 52120.84, "hmrc_portal": "YES", "comments": null }, { "id": 99, "test_reason": "TSR due, gift aid", "components_used": { "YPD": "1", "REL-B": "2", "FIN": "1", "AOI-B": "5", "Emp-A": "3", "SSE": "4", "SPS": "1", "NI2": "4", "DoB": "03\/01\/1955" }, "calc_figure": 7616.04, "prev_year": 7622.8, "hmrc_portal": "YES", "comments": null }, { "id": 100, "test_reason": "TSR , PRO22", "components_used": { "YPD": "1", "INC-A": "3", "INC-B": "4", "FIN": "1", "AOI-B": "3", "Emp-A": "5", "PRO": "4", "DoB": "03\/01\/1955" }, "calc_figure": 1356.91, "prev_year": 1310.31, "hmrc_portal": "YES", "comments": null }, { "id": 101, "test_reason": "TSR with lump sum", "components_used": { "YPD": "1", "INC-A": "2", "FIN": "1", "AOI-B": "2", "ASE-B": "3", "Emp-A": "1", "DoB": "17\/11\/1978" }, "calc_figure": 3148.55, "prev_year": 2899.35, "hmrc_portal": "YES", "comments": null }, { "id": 102, "test_reason": "CGT, CEG and PPR", "components_used": { "YPD": "1", "INC-A": "1", "REL-A": "2", "FIN": "1", "AOI-B": "4", "SPS": "3", "NI2": "4", "CGT": "2", "DoB": "17\/11\/1978" }, "calc_figure": 9834.09, "prev_year": 9980.85, "hmrc_portal": "YES", "comments": null }, { "id": 103, "test_reason": "Trust income with notional tax and property income under \u00a3100,000. LAA due.", "components_used": { "YPD": "1", "INC-B": "2", "FIN": "1", "AOI-A": "2", "AOI-C": "3", "AOR": "4", "FPS": "9", "PRO": "4", "TRU": "1", "DoB": "05\/03\/1943" }, "calc_figure": -3888.6672, "prev_year": -3888.6672, "hmrc_portal": "NO", "comments": null }, { "id": 104, "test_reason": "Various income types with losses, Community investment relief, and foreign divs", "components_used": { "YPD": "1", "INC-B": "2", "FIN": "1", "AOI-C": "3", "AOR": "4", "Emp-A": "8", "PRO": "6", "FOR": "2", "DoB": "05\/03\/1943" }, "calc_figure": -876.2, "prev_year": -840, "hmrc_portal": "YES", "comments": null }, { "id": 105, "test_reason": "SL with Trust, CGT, FSE and FPS schedules, Income over \u00a3100000 with losses. VCT and EIS", "components_used": { "YPD": "1", "REL-A": "3", "REL-B": "2", "SLR": "13", "FIN": "1", "AOR": "3", "FSE": "6", "FPS": "3", "NI2": "9", "TRU": "3", "CGT": "4", "DoB": "17\/11\/1978" }, "calc_figure": 110250.32, "prev_year": 110458.28, "hmrc_portal": "NO", "comments": null }, { "id": 106, "test_reason": "MOR, Employments and Trusts, HR ", "components_used": { "YPD": "1", "FIN": "1", "Emp-A": "2", "MOR": "1", "TRU": "2", "CAL": "5", "DoB": "03\/01\/1955" }, "calc_figure": 3995.03, "prev_year": 4295.03, "hmrc_portal": "NO", "comments": null }, { "id": 107, "test_reason": "Lump sums with multiple employment and CAL7\/8, PA reduced to Nil ", "components_used": { "YPD": "1", "INC-A": "3", "FIN": "1", "ASE-B": "2", "Emp-A": "6", "Emp-B": "5", "PRO": "6", "CAL": "5", "DoB": "notpresent" }, "calc_figure": 24600.9, "prev_year": 24700.9, "hmrc_portal": "YES", "comments": null }, { "id": 108, "test_reason": "Various schedules, PA reduced to Nil, gifts to charity, savings and interest, CGT, & TRU", "components_used": { "YPD": "1", "INC-A": "4", "INC-C": "4", "REL-B": "5", "FIN": "1", "SPS": "1", "FPS": "3", "NI2": "9", "PRO": "5", "FOR": "4", "TRU": "5", "CGT": "4", "DoB": "17\/11\/1978" }, "calc_figure": 42496.71, "prev_year": 42982.07, "hmrc_portal": "NO", "comments": null }, { "id": 109, "test_reason": "Share Schemes and SSE (SSE22 and SSE23)", "components_used": { "YPD": "1", "FIN": "1", "ASE-A": "3", "SSE": "4", "NI2": "4", "DoB": "17\/11\/1978" }, "calc_figure": 4061.19, "prev_year": 4167.95, "hmrc_portal": "YES", "comments": null }, { "id": 110, "test_reason": " Income losses set against CGT (CGT14) ", "components_used": { "YPD": "1", "INC-B": "3", "FIN": "1", "SSE": "3", "FSE": "4", "NI2": "4", "CGT": "5", "DoB": "17\/11\/1978" }, "calc_figure": 12390, "prev_year": 12580, "hmrc_portal": "YES", "comments": null }, { "id": 111, "test_reason": "LUN (LUN20), Lump Sums and Employment income", "components_used": { "YPD": "1", "INC-A": "2", "FIN": "1", "ASE-B": "2", "Emp-A": "4", "LUN": "1", "NI2": "4", "DoB": "notpresent" }, "calc_figure": -227.65, "prev_year": 169.75, "hmrc_portal": "NO", "comments": null }, { "id": 112, "test_reason": "Lloyds AHR", "components_used": { "YPD": "1", "INC-A": "3", "FIN": "1", "LUN": "6", "NI2": "4", "TRU": "4", "DoB": "03\/01\/1955" }, "calc_figure": 25913.77, "prev_year": 26965.55, "hmrc_portal": "NO", "comments": null }, { "id": 113, "test_reason": "Foreign Tax on Estates, income from Property, AHR and Ahdiv rates PA reduced to Nil ", "components_used": { "YPD": "1", "INC-A": "2", "FIN": "1", "PRO": "3", "TRU": "4", "DoB": "17\/11\/1978" }, "calc_figure": 22699.83, "prev_year": 23099.83, "hmrc_portal": "NO", "comments": null }, { "id": 114, "test_reason": "BPA and MCA not due as taxpayer is Non resident", "components_used": { "YPD": "1", "INC-A": "2", "REL-C": "1", "FIN": "1", "MCA": "1", "NRD": "3", "DoB": "03\/06\/1934" }, "calc_figure": 59919.75, "prev_year": 59919.75, "hmrc_portal": "NO", "comments": null }, { "id": 115, "test_reason": "Remitted Basis - income less than \u00a32000 tick box", "components_used": { "YPD": "1", "INC-A": "11", "FIN": "1", "Emp-A": "6", "FOR": "6", "NRD": "5", "DoB": "notpresent" }, "calc_figure": 21392.35, "prev_year": 21592.35, "hmrc_portal": "NO", "comments": null }, { "id": 116, "test_reason": "SL box EMP8 entry, eligible income below \u00a315795", "components_used": { "YPD": "1", "INC-A": "3", "SLR": "3", "FIN": "1", "Emp-A": "3", "SPS": "1", "NI2": "6", "DoB": "17\/11\/1978" }, "calc_figure": 1284.6, "prev_year": 1507.1, "hmrc_portal": "YES", "comments": null }, { "id": 117, "test_reason": "Student Loans with shares income ", "components_used": { "YPD": "1", "INC-B": "7", "SLR": "2", "FIN": "1", "ASE-A": "2", "Emp-A": "2", "DoB": "notpresent" }, "calc_figure": 11664.4, "prev_year": 12064.4, "hmrc_portal": "YES", "comments": null }, { "id": 118, "test_reason": "MCA claimed husband, losses and pension lump sum ", "components_used": { "YPD": "1", "INC-A": "4", "INC-B": "5", "FIN": "1", "MCA": "3", "AIL": "7", "PRO": "6", "DoB": "03\/01\/1955" }, "calc_figure": -3611.25, "prev_year": -3611.25, "hmrc_portal": "YES", "comments": null }, { "id": 119, "test_reason": "MCA ( half basic to wife ) and SSE schedule ", "components_used": { "YPD": "1", "INC-A": "7", "FIN": "1", "MCA": "4", "SSE": "2", "NI2": "5", "DoB": "03\/06\/1934" }, "calc_figure": 0, "prev_year": 0, "hmrc_portal": "YES", "comments": null }, { "id": 120, "test_reason": "MCA husband in year marriage with Dividend Income ", "components_used": { "YPD": "1", "INC-A": "4", "FIN": "1", "AOI-C": "1", "MCA": "2", "DoB": "05\/03\/1943" }, "calc_figure": -91.25, "prev_year": -91.25, "hmrc_portal": "YES", "comments": null }, { "id": 121, "test_reason": "MCA with shares income, all basic MCA to wife ", "components_used": { "YPD": "1", "INC-B": "1", "INC-C": "2", "FIN": "1", "ASE-A": "2", "MCA": "5", "DoB": "03\/06\/1934" }, "calc_figure": -1123.5, "prev_year": -1018.5, "hmrc_portal": "YES", "comments": null }, { "id": 122, "test_reason": "Test for MOR20 ", "components_used": { "YPD": "1", "INC-B": "2", "FIN": "1", "MOR": "4", "DoB": "notpresent" }, "calc_figure": -624.2, "prev_year": -546, "hmrc_portal": "NO", "comments": null }, { "id": 123, "test_reason": "Test for MOR35 - positive result ", "components_used": { "YPD": "1", "INC-A": "2", "REL-B": "3", "FIN": "1", "MOR": "1", "DoB": "03\/01\/1955" }, "calc_figure": -102.65, "prev_year": -69.85, "hmrc_portal": "NO", "comments": null }, { "id": 124, "test_reason": "Test for MOR35 , Ahdiv_rate", "components_used": { "YPD": "1", "INC-A": "8", "INC-C": "3", "FIN": "1", "MOR": "2", "DoB": "notpresent" }, "calc_figure": 314235.24, "prev_year": 314435.24, "hmrc_portal": "NO", "comments": null }, { "id": 125, "test_reason": "Test for SSE20 ,Balance Basic rate to Gains fro 23\/6 ", "components_used": { "YPD": "1", "FIN": "1", "Emp-A": "1", "SSE": "6", "NI2": "1", "CGT": "5", "DoB": "17\/11\/1978" }, "calc_figure": 15765.4, "prev_year": 16005.4, "hmrc_portal": "YES", "comments": null }, { "id": 126, "test_reason": "Test for SSE21, losses and reduced PA ", "components_used": { "YPD": "1", "INC-C": "4", "FIN": "1", "Emp-A": "1", "Emp-B": "4", "SSE": "7", "NI2": "4", "CGT": "10", "DoB": "notpresent" }, "calc_figure": 13177.8, "prev_year": 13515.2, "hmrc_portal": "YES", "comments": null }, { "id": 127, "test_reason": "Test for FSE56, FSE60 & FSE62 ", "components_used": { "YPD": "1", "INC-A": "7", "FIN": "1", "FSE": "7", "NI2": "4", "DoB": "notpresent" }, "calc_figure": 1404.31, "prev_year": 367.27, "hmrc_portal": "YES", "comments": null }, { "id": 128, "test_reason": "Test for FSE47, FSE64 and FSE76 - losses , gains from 23\/6 no surplus basic rate all charged 28% + Voluntary Class 2", "components_used": { "YPD": "1", "FIN": "1", "Emp-A": "4", "FSE": "8", "NI2": "4", "CGT": "5", "DoB": "17\/11\/1978" }, "calc_figure": 19228.2, "prev_year": 19665.6, "hmrc_portal": "YES", "comments": null }, { "id": 129, "test_reason": "Test for FPS39 zero entry + Class 1 NIC contributions reducing Class 4 NIC due", "components_used": { "YPD": "1", "INC-A": "4", "FIN": "1", "Emp-A": "4", "FPS": "5", "NI2": "4", "CGT": "7", "DoB": "notpresent" }, "calc_figure": 11385.69, "prev_year": 11792.45, "hmrc_portal": "YES", "comments": null }, { "id": 130, "test_reason": "Test for FPS39 zero entry, AHR ", "components_used": { "YPD": "1", "FIN": "1", "Emp-A": "6", "FSE": "3", "FPS": "6", "NI2": "7", "DoB": "05\/03\/1943" }, "calc_figure": 39573.8, "prev_year": 39773.8, "hmrc_portal": "YES", "comments": null }, { "id": 131, "test_reason": "Test for PRO38", "components_used": { "YPD": "1", "FIN": "1", "AOI-B": "3", "Emp-A": "3", "PRO": "8", "DoB": "03\/01\/1955" }, "calc_figure": 1610, "prev_year": 1710, "hmrc_portal": "YES", "comments": null }, { "id": 132, "test_reason": "SL investment income >2000, SL repayments via empt ", "components_used": { "YPD": "1", "INC-A": "5", "SLR": "3", "FIN": "1", "Emp-A": "3", "DoB": "17\/11\/1978" }, "calc_figure": 199, "prev_year": 224, "hmrc_portal": "YES", "comments": null }, { "id": 133, "test_reason": "SL case inv income under \u00a32000 )", "components_used": { "YPD": "1", "INC-B": "10", "INC-C": "6", "SLR": "2", "FIN": "1", "Emp-A": "2", "DoB": "notpresent" }, "calc_figure": 264.97, "prev_year": 264.97, "hmrc_portal": "YES", "comments": null }, { "id": 134, "test_reason": "Higher rate taxpayer Test for AIL8 charge higher rate taxpayer", "components_used": { "YPD": "1", "FIN": "1", "AIL": "8", "FSE": "2", "NI2": "4", "DoB": "notpresent" }, "calc_figure": 35004.7, "prev_year": 35371.46, "hmrc_portal": "YES", "comments": null }, { "id": 135, "test_reason": "Basic Rate Taxpayer Test for AIL8 charge", "components_used": { "YPD": "1", "FIN": "1", "AIL": "8", "SSE": "6", "NI2": "4", "PRO": "3", "DoB": "notpresent" }, "calc_figure": 3982.2, "prev_year": 4579.6, "hmrc_portal": "YES", "comments": null }, { "id": 136, "test_reason": "Test for AIL11.1 & AIL11.2 Overseas pension charge; Relief for Finance Costs (Landlord Loan Interest Relief)", "components_used": { "YPD": "1", "FIN": "1", "AIL": "9", "Emp-A": "11", "FOR": "4", "DoB": "notpresent" }, "calc_figure": 209034.46, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "2017-18: test case changed" }, { "id": 137, "test_reason": "Test for AIL5,6 and 7", "components_used": { "YPD": "1", "FIN": "1", "AIL": "1", "Emp-A": "6", "DoB": "notpresent" }, "calc_figure": 47199.7, "prev_year": 47599.7, "hmrc_portal": "YES", "comments": null }, { "id": 138, "test_reason": "Lower Rate taxpayer with Lloyds Income ", "components_used": { "YPD": "1", "INC-A": "3", "FIN": "1", "LUN": "3", "NI2": "5", "DoB": "notpresent" }, "calc_figure": -213.15, "prev_year": -215.7, "hmrc_portal": "NO", "comments": null }, { "id": 139, "test_reason": "Lloyds class 4 NIC , gains with balance of BR band ", "components_used": { "YPD": "1", "FIN": "1", "LUN": "6", "NI2": "4", "CGT": "5", "DoB": "notpresent" }, "calc_figure": 19292.14, "prev_year": 20290.02, "hmrc_portal": "NO", "comments": null }, { "id": 140, "test_reason": "Lloyds aged over 65 Nic exempt ", "components_used": { "YPD": "1", "FIN": "1", "LUN": "6", "NI2": "1", "DoB": "05\/03\/1943" }, "calc_figure": 2805.32, "prev_year": 3437.5, "hmrc_portal": "NO", "comments": null }, { "id": 141, "test_reason": "Lloyds higher rate taxpayer with TSR ", "components_used": { "YPD": "1", "INC-B": "9", "FIN": "1", "AOI-B": "2", "LUN": "6", "NI2": "1", "DoB": "05\/03\/1943" }, "calc_figure": 4315.72, "prev_year": 6203.1, "hmrc_portal": "NO", "comments": null }, { "id": 142, "test_reason": "Lloyds losses set off against income from property + Voluntary Class 2", "components_used": { "YPD": "1", "FIN": "1", "LUN": "1", "NI2": "4", "PRO": "7", "DoB": "17\/11\/1978" }, "calc_figure": 2692.2, "prev_year": 1529.6, "hmrc_portal": "NO", "comments": null }, { "id": 143, "test_reason": "Lloyds income with pension savings and capital gains, balance BR to gains", "components_used": { "YPD": "1", "FIN": "1", "AIL": "9", "LUN": "4", "NI2": "1", "CGT": "1", "DoB": "05\/03\/1943" }, "calc_figure": 4585, "prev_year": 4605, "hmrc_portal": "NO", "comments": null }, { "id": 144, "test_reason": "Lloyds with Trust income and SL repayments ", "components_used": { "YPD": "1", "SLR": "12", "FIN": "1", "LUN": "3", "NI2": "5", "TRU": "2", "DoB": "notpresent" }, "calc_figure": -4199.62, "prev_year": -4224.57, "hmrc_portal": "NO", "comments": null }, { "id": 145, "test_reason": "Lloyds with Foreign Income. LUN with dividend tax credit for period in 2015-16.", "components_used": { "YPD": "1", "FIN": "1", "LUN": "6", "NI2": "4", "FOR": "5", "DoB": "notpresent" }, "calc_figure": 4906.94, "prev_year": 5602.22, "hmrc_portal": "NO", "comments": null }, { "id": 146, "test_reason": "Lloyds with Self Employment Income max NIC charged, CGT", "components_used": { "YPD": "1", "FIN": "1", "FSE": "2", "LUN": "4", "NI2": "4", "CGT": "4", "DoB": "notpresent" }, "calc_figure": 37854.67, "prev_year": 38357.5, "hmrc_portal": "NO", "comments": null }, { "id": 147, "test_reason": "Lloyds with PAYE income", "components_used": { "YPD": "1", "FIN": "1", "Emp-A": "5", "LUN": "4", "NI2": "4", "DoB": "03\/01\/1955" }, "calc_figure": 1285.05, "prev_year": 1346.6, "hmrc_portal": "NO", "comments": null }, { "id": 148, "test_reason": "Lloyds with Lump Sum , PPR and Partnership Income, PA reduced to Nil ", "components_used": { "YPD": "1", "INC-A": "5", "INC-C": "4", "REL-A": "2", "FIN": "1", "ASE-B": "3", "LUN": "6", "FPS": "3", "NI2": "9", "DoB": "17\/11\/1978" }, "calc_figure": 52393.09, "prev_year": 53012.25, "hmrc_portal": "NO", "comments": null }, { "id": 149, "test_reason": "Ministor of Religion. In yr marriage ", "components_used": { "YPD": "1", "INC-B": "9", "FIN": "1", "MCA": "2", "MOR": "2", "DoB": "03\/01\/1955" }, "calc_figure": 2469.3, "prev_year": 2478.5, "hmrc_portal": "YES", "comments": null }, { "id": 150, "test_reason": "Income under \u00a3100,000 full PA", "components_used": { "YPD": "1", "INC-A": "9", "INC-C": "1", "FIN": "1", "Emp-A": "9", "DoB": "notpresent" }, "calc_figure": 10900, "prev_year": 11300, "hmrc_portal": "YES", "comments": null }, { "id": 151, "test_reason": "Income over \u00a3100,000 reduced PA", "components_used": { "YPD": "1", "INC-A": "9", "INC-C": "1", "FIN": "1", "Emp-A": "9", "SPS": "2", "NI2": "8", "DoB": "notpresent" }, "calc_figure": 11511.65, "prev_year": 11910.4, "hmrc_portal": "YES", "comments": null }, { "id": 152, "test_reason": "full basic rate to Capital Gain & Voluntary Class 2", "components_used": { "YPD": "1", "INC-A": "2", "FIN": "1", "SSE": "2", "NI2": "5", "CGT": "5", "DoB": "notpresent" }, "calc_figure": 12455.1, "prev_year": 12642.55, "hmrc_portal": "YES", "comments": null }, { "id": 153, "test_reason": "gains no basic rate available", "components_used": { "YPD": "1", "INC-A": "2", "INC-C": "3", "FIN": "1", "FSE": "1", "SPS": "2", "NI2": "8", "PRO": "1", "CGT": "5", "DoB": "notpresent" }, "calc_figure": 30834.86, "prev_year": 31242.97, "hmrc_portal": "YES", "comments": null }, { "id": 154, "test_reason": "Ent Gains plus other gains. AEA, loss and balance BR band to other gains", "components_used": { "YPD": "1", "INC-A": "2", "FIN": "1", "SSE": "2", "NI2": "5", "CGT": "3", "DoB": "notpresent" }, "calc_figure": 1935.1, "prev_year": 1952.55, "hmrc_portal": "YES", "comments": null }, { "id": 155, "test_reason": "ENT Gains plus other gains. No balance BR band", "components_used": { "YPD": "1", "INC-A": "2", "FIN": "1", "SSE": "2", "FSE": "6", "NI2": "5", "CGT": "3", "DoB": "notpresent" }, "calc_figure": 63016.09, "prev_year": 63222.9, "hmrc_portal": "YES", "comments": null }, { "id": 156, "test_reason": "BR band to ER gains and balance other gains ", "components_used": { "YPD": "1", "FIN": "1", "SPS": "2", "NI2": "8", "CGT": "2", "DoB": "notpresent" }, "calc_figure": 4461.25, "prev_year": 4650, "hmrc_portal": "YES", "comments": null }, { "id": 157, "test_reason": "Test case 157 with extension to BR band less Capital Gains Tax (CGT) due + Class 4 and Class 2 Exempt (age 79)", "components_used": { "YPD": "1", "REL-B": "3", "FIN": "1", "SPS": "2", "NI2": "8", "CGT": "2", "DoB": "22\/02\/1936" }, "calc_figure": 4308.7, "prev_year": 4498.7, "hmrc_portal": "YES", "comments": null }, { "id": 158, "test_reason": "CGT as test case 157 but no balance BR band; FPS Relief for Finance Costs (Landlord Loan Interest Relief)", "components_used": { "YPD": "1", "FIN": "1", "FPS": "4", "NI2": "6", "CGT": "2", "DoB": "notpresent" }, "calc_figure": 83069.06, "prev_year": 83365.92, "hmrc_portal": "YES", "comments": null }, { "id": 159, "test_reason": "CGT and CEG. With slice gain BR band available to gain therefore charged at 18%", "components_used": { "YPD": "1", "INC-C": "4", "FIN": "1", "AOI-B": "9", "CGT": "4", "DoB": "notpresent" }, "calc_figure": 166, "prev_year": 186, "hmrc_portal": "YES", "comments": null }, { "id": 160, "test_reason": "CGT and CEG. With slice gain some BR band available, gain charged at 18 and 28%", "components_used": { "YPD": "1", "FIN": "1", "AOI-B": "9", "Emp-A": "3", "CGT": "4", "DoB": "notpresent" }, "calc_figure": 1170, "prev_year": 1287.5, "hmrc_portal": "YES", "comments": null }, { "id": 161, "test_reason": "CGT with Deficiency Relief", "components_used": { "YPD": "1", "FIN": "1", "AOI-B": "7", "Emp-A": "4", "CGT": "5", "DoB": "notpresent" }, "calc_figure": 13610, "prev_year": 13850, "hmrc_portal": "YES", "comments": null }, { "id": 162, "test_reason": "CGT with Deficiency Relief. Scottish customer.", "components_used": { "YPD": "2", "FIN": "1", "AOI-B": "7", "Emp-A": "4", "CGT": "5", "DoB": "notpresent" }, "calc_figure": 13610, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": "New test case 2017-18. Subsequent test cases moved down so 88 now at 89 etc." }, { "id": 163, "test_reason": "Test Case 158 without deficiency increase in CGT", "components_used": { "YPD": "1", "FIN": "1", "Emp-A": "4", "CGT": "5", "DoB": "notpresent" }, "calc_figure": 19080, "prev_year": 19520, "hmrc_portal": "YES", "comments": null }, { "id": 164, "test_reason": "test for AIL 14 ", "components_used": { "YPD": "1", "INC-A": "2", "FIN": "1", "AIL": "5", "Emp-A": "1", "DoB": "notpresent" }, "calc_figure": 222.95, "prev_year": 222.95, "hmrc_portal": "YES", "comments": null }, { "id": 165, "test_reason": "Chargeable event and lump sum ", "components_used": { "YPD": "1", "FIN": "1", "AOI-B": "8", "ASE-B": "3", "DoB": "notpresent" }, "calc_figure": 13500, "prev_year": 13100, "hmrc_portal": "YES", "comments": null }, { "id": 166, "test_reason": "Chargeable event gain at 0%", "components_used": { "YPD": "1", "INC-B": "2", "FIN": "1", "AOI-B": "2", "DoB": "notpresent" }, "calc_figure": -624.2, "prev_year": 0, "hmrc_portal": "YES", "comments": null }, { "id": 167, "test_reason": "Non Resident with AOI12 ", "components_used": { "YPD": "1", "INC-A": "2", "INC-B": "1", "FIN": "1", "AOI-C": "2", "PRO": "3", "NRD": "1", "DoB": "notpresent" }, "calc_figure": 4272.35, "prev_year": 4481.95, "hmrc_portal": "NO", "comments": null }, { "id": 168, "test_reason": "Non resident with AOI13", "components_used": { "YPD": "1", "INC-A": "2", "INC-B": "1", "FIN": "1", "AOI-C": "1", "PRO": "3", "NRD": "1", "DoB": "notpresent" }, "calc_figure": 4272.35, "prev_year": 4481.95, "hmrc_portal": "NO", "comments": null }, { "id": 169, "test_reason": "Non resident with FPS69", "components_used": { "YPD": "1", "INC-A": "2", "INC-B": "1", "FIN": "1", "FPS": "1", "NI2": "4", "PRO": "2", "NRD": "1", "DoB": "05\/03\/1943" }, "calc_figure": 20605.75, "prev_year": 21115.35, "hmrc_portal": "NO", "comments": null }, { "id": 170, "test_reason": "Test for TRU18", "components_used": { "YPD": "1", "INC-A": "2", "FIN": "1", "Emp-A": "5", "TRU": "1", "DoB": "notpresent" }, "calc_figure": -1753.69, "prev_year": -1753.69, "hmrc_portal": "NO", "comments": null }, { "id": 171, "test_reason": "AIL14 over \u00a320,000", "components_used": { "YPD": "1", "INC-A": "14", "FIN": "1", "AIL": "4", "PRO": "7", "DoB": "17\/11\/1978" }, "calc_figure": 74574.6, "prev_year": 77154.3, "hmrc_portal": "YES", "comments": null }, { "id": 172, "test_reason": "MCA 1, all to higher income partner", "components_used": { "YPD": "1", "INC-A": "10", "INC-B": "9", "INC-C": "2", "FIN": "1", "MCA": "1", "DoB": "03\/06\/1934" }, "calc_figure": -1288.1, "prev_year": -1099.9, "hmrc_portal": "YES", "comments": null }, { "id": 173, "test_reason": "MCA1, half basic to partner", "components_used": { "YPD": "1", "INC-A": "10", "INC-B": "9", "INC-C": "2", "FIN": "1", "MCA": "4", "DoB": "03\/06\/1934" }, "calc_figure": -1125.1, "prev_year": -938.9, "hmrc_portal": "YES", "comments": null }, { "id": 174, "test_reason": "MCA, all basic to partner", "components_used": { "YPD": "1", "INC-A": "10", "INC-B": "9", "INC-C": "2", "FIN": "1", "MCA": "5", "DoB": "03\/06\/1934" }, "calc_figure": -962.1, "prev_year": -777.9, "hmrc_portal": "YES", "comments": null }, { "id": 175, "test_reason": "MCA claim lower income partner", "components_used": { "YPD": "1", "INC-A": "10", "INC-B": "9", "INC-C": "2", "FIN": "1", "MCA": "7", "DoB": "03\/06\/1934" }, "calc_figure": -660.9, "prev_year": -479, "hmrc_portal": "YES", "comments": null }, { "id": 176, "test_reason": "SL, investments <2000, 2 employments and CAL7 and CAL 8 entries.", "components_used": { "YPD": "1", "INC-A": "9", "SLR": "1", "FIN": "1", "Emp-A": "1", "Emp-B": "2", "CAL": "5", "DoB": "17\/11\/1978" }, "calc_figure": 8486.8, "prev_year": 8786.8, "hmrc_portal": "YES", "comments": null }, { "id": 177, "test_reason": "Student loan (SL) EMP8 entry, PT Teacher earnings & other earnings > SL limit but PT teacher earnings on own < SL limit", "components_used": { "YPD": "1", "SLR": "5", "FIN": "1", "Emp-A": "5", "Emp-B": "3", "DoB": "17\/11\/1978" }, "calc_figure": 2319, "prev_year": 2319, "hmrc_portal": "YES", "comments": null }, { "id": 178, "test_reason": "Income from both EEA and UK lettings", "components_used": { "YPD": "1", "INC-A": "1", "INC-B": "1", "FIN": "1", "AOI-B": "1", "PRO": "8", "DoB": "05\/03\/1943" }, "calc_figure": 4663.25, "prev_year": 4863.25, "hmrc_portal": "YES", "comments": null }, { "id": 179, "test_reason": "Income from EEA and UK lettings with Income from land and property abroad; FOR Relief for Finance Costs (Landlord Loan Interest Relief)", "components_used": { "YPD": "1", "FIN": "1", "Emp-A": "6", "PRO": "8", "FOR": "1", "DoB": "notpresent" }, "calc_figure": 25387, "prev_year": "N\/A", "hmrc_portal": "YES", "comments": null }, { "id": 180, "test_reason": "SL, Property and Trust income, CEG. Income over \u00a3100,000 reduced PA ", "components_used": { "YPD": "1", "INC-A": "5", "SLR": "12", "FIN": "1", "AOI-B": "2", "PRO": "7", "TRU": "2", "DoB": "17\/11\/1978" }, "calc_figure": 17257.7, "prev_year": 14496.7, "hmrc_portal": "NO", "comments": null }, { "id": 181, "test_reason": "Lifetime allowance charge (lump sum amount)", "components_used": { "YPD": "1", "INC-A": "7", "INC-B": "4", "FIN": "1", "AOI-C": "2", "AIL": "6", "DoB": "03\/01\/1955" }, "calc_figure": -1162.19, "prev_year": -1008.19, "hmrc_portal": "YES", "comments": null }, { "id": 182, "test_reason": "Lifetime allowance charge -further tax due (lump sum and pension amounts)", "components_used": { "YPD": "1", "INC-B": "7", "FIN": "1", "AIL": "1", "SSE": "2", "NI2": "5", "DoB": "05\/03\/1943" }, "calc_figure": 30878.5, "prev_year": 31378.5, "hmrc_portal": "YES", "comments": null }, { "id": 183, "test_reason": "Annual allowance charge and unauthorised payment charge (@40% and 55%) income over \u00a3100000 reduced PA", "components_used": { "YPD": "1", "INC-A": "2", "INC-C": "2", "FIN": "1", "AOI-B": "4", "AOI-C": "4", "AIL": "2", "FSE": "3", "NI2": "7", "PRO": "7", "DoB": "05\/03\/1943" }, "calc_figure": 183164.8, "prev_year": 180106, "hmrc_portal": "YES", "comments": null }, { "id": 184, "test_reason": "Employment with Small Debt coded but not enough PAYE tax to cover ", "components_used": { "YPD": "1", "FIN": "1", "Emp-A": "5", "CGT": "11", "CAL": "4", "DoB": "17\/11\/1978" }, "calc_figure": 6335.5, "prev_year": 6691.5, "hmrc_portal": "YES", "comments": null }, { "id": 185, "test_reason": "SEED EIS", "components_used": { "YPD": "1", "INC-C": "5", "REL-A": "2", "REL-B": "6", "FIN": "1", "AOI-A": "2", "AOR": "8", "SPS": "4", "NI2": "4", "DoB": "17\/11\/1978" }, "calc_figure": 17907.9128, "prev_year": 18274.6728, "hmrc_portal": "YES", "comments": null }, { "id": 186, "test_reason": "SEED EIS and EIS", "components_used": { "YPD": "1", "INC-C": "5", "REL-A": "2", "REL-B": "6", "FIN": "1", "AOI-A": "2", "AOR": "9", "SPS": "4", "NI2": "4", "DoB": "17\/11\/1978" }, "calc_figure": 14907.9128, "prev_year": 15274.6728, "hmrc_portal": "YES", "comments": null }, { "id": 187, "test_reason": "CBC test. ANI <50,000", "components_used": { "YPD": "1", "INC-A": "3", "CBC": "1", "FIN": "1", "SSE": "4", "NI2": "4", "DoB": "17\/11\/1978" }, "calc_figure": 3676.89, "prev_year": 3783.65, "hmrc_portal": "YES", "comments": null }, { "id": 188, "test_reason": "CBC test. ANI >60,000", "components_used": { "YPD": "1", "INC-A": "3", "CBC": "1", "FIN": "1", "Emp-A": "1", "SSE": "1", "NI2": "4", "DoB": "17\/11\/1978" }, "calc_figure": 15094.14, "prev_year": 15360.9, "hmrc_portal": "YES", "comments": null }, { "id": 189, "test_reason": "CBC Test. ANI between 50,000 and 60,000", "components_used": { "YPD": "1", "INC-A": "1", "CBC": "1", "FIN": "1", "Emp-A": "10", "DoB": "17\/11\/1978" }, "calc_figure": 3885.1, "prev_year": 4235.1, "hmrc_portal": "YES", "comments": null }, { "id": 190, "test_reason": "CBC test. ANI >60,000 reduced by Gift Aid", "components_used": { "YPD": "1", "REL-B": "7", "CBC": "1", "FIN": "1", "Emp-A": "5", "SSE": "1", "NI2": "4", "DoB": "17\/11\/1978" }, "calc_figure": 4724.44, "prev_year": 4991.2, "hmrc_portal": "YES", "comments": null }, { "id": 191, "test_reason": "CBC test. ANI >50,000 reduced by PPR", "components_used": { "YPD": "1", "INC-A": "1", "REL-A": "6", "CBC": "3", "FIN": "1", "Emp-A": "10", "DoB": "17\/11\/1978" }, "calc_figure": 437.85, "prev_year": 537.85, "hmrc_portal": "YES", "comments": null }, { "id": 192, "test_reason": "Unauthorised payments charge (@40%) Dividends charged at Hdiv_rate and AHdiv_rate , income over \u00a3100000 no PA, VCT relief maintenance payments ", "components_used": { "YPD": "1", "INC-A": "8", "INC-C": "5", "REL-B": "4", "FIN": "1", "AOR": "1", "AIL": "3", "Emp-A": "4", "DoB": "03\/01\/1955" }, "calc_figure": 317882.37, "prev_year": 318082.37, "hmrc_portal": "YES", "comments": null }, { "id": 193, "test_reason": "Overseas short service refund charge (@20% and 40%) and overseas Lump sum death benefit , state pension lump sum", "components_used": { "YPD": "1", "INC-A": "7", "INC-B": "5", "REL-C": "1", "FIN": "1", "AOI-A": "3", "AIL": "4", "DoB": "03\/01\/1955" }, "calc_figure": -3712, "prev_year": 1440.5, "hmrc_portal": "YES", "comments": null }, { "id": 194, "test_reason": "Overseas short refund charge @20% , CG adjustment CGT8 ", "components_used": { "YPD": "1", "INC-A": "1", "INC-B": "1", "FIN": "1", "AOI-B": "5", "AOI-C": "2", "AIL": "5", "CGT": "8", "DoB": "03\/01\/1955" }, "calc_figure": 4436.1, "prev_year": 4293.6, "hmrc_portal": "YES", "comments": null }, { "id": 195, "test_reason": "State pension Lump sum (not liable)", "components_used": { "YPD": "1", "INC-B": "5", "INC-C": "4", "FIN": "1", "DoB": "05\/03\/1943" }, "calc_figure": -4524, "prev_year": -4524, "hmrc_portal": "YES", "comments": null }, { "id": 196, "test_reason": "Multiple sources with CBC charge ", "components_used": { "YPD": "1", "INC-A": "1", "INC-C": "2", "CBC": "1", "FIN": "1", "AOI-B": "1", "AOI-C": "2", "Emp-A": "1", "Emp-B": "3", "SSE": "4", "FPS": "1", "NI2": "4", "NI1": "1", "PRO": "7", "TRU": "2", "DoB": "notpresent" }, "calc_figure": 77850.41, "prev_year": 75062.72, "hmrc_portal": "NO", "comments": null }, { "id": 197, "test_reason": "Capped loan & losses with payroll giving", "components_used": { "YPD": "1", "FIN": "1", "AOR": "4", "AIL": "10", "Emp-A": "6", "Emp-B": "9", "FSE": "9", "NI2": "6", "PRO": "5", "DoB": "notpresent" }, "calc_figure": 15378.5, "prev_year": 10596.8, "hmrc_portal": "YES", "comments": null }, { "id": 198, "test_reason": "Capped PTR losses with BPRA + Voluntary Class 2", "components_used": { "YPD": "1", "INC-A": "12", "REL-A": "2", "REL-B": "1", "FIN": "1", "FPS": "7", "NI2": "4", "DoB": "notpresent" }, "calc_figure": 6505.4, "prev_year": 6202.8, "hmrc_portal": "YES", "comments": null }, { "id": 199, "test_reason": "Capped PTR losses with pension savings charges and royalty payments", "components_used": { "YPD": "1", "INC-A": "4", "FIN": "1", "ASE-C": "3", "AIL": "8", "Emp-A": "6", "SPS": "6", "NI2": "4", "DoB": "notpresent" }, "calc_figure": -167.45, "prev_year": 229.95, "hmrc_portal": "YES", "comments": null }, { "id": 200, "test_reason": "RBC charge with pension charge and capped PTR losses", "components_used": { "YPD": "1", "FIN": "1", "AIL": "8", "Emp-A": "4", "SPS": "6", "NI2": "4", "NRD": "3", "DoB": "notpresent" }, "calc_figure": 51448.2, "prev_year": 54405.6, "hmrc_portal": "NO", "comments": null }, { "id": 201, "test_reason": "Multiple source losses with total exceeding \u00a350k", "components_used": { "YPD": "1", "FIN": "1", "Emp-A": "9", "SSE": "3", "FSE": "4", "SPS": "5", "NI2": "1", "PRO": "6", "CGT": "6", "DoB": "notpresent" }, "calc_figure": 9055, "prev_year": 9511, "hmrc_portal": "YES", "comments": null }, { "id": 202, "test_reason": "Restricted loan interest and BPR surplus", "components_used": { "YPD": "1", "FIN": "1", "AOR": "10", "FSE": "6", "NI2": "4", "CAL": "7", "DoB": "notpresent" }, "calc_figure": 32259.48, "prev_year": 32638.24, "hmrc_portal": "YES", "comments": null }, { "id": 203, "test_reason": "Non-resident calculation with Gift Aid payments and Dividends calc at 10%", "components_used": { "YPD": "1", "INC-A": "2", "INC-B": "11", "REL-B": "2", "FIN": "1", "PRO": "9", "NRD": "6", "DoB": "notpresent" }, "calc_figure": 0, "prev_year": 240.8, "hmrc_portal": "NO", "comments": null }, { "id": 204, "test_reason": "Partnership Losses. Uncapped BPRA of \u00a3170,000 and capped \u00a320,000 allowed", "components_used": { "YPD": "1", "FIN": "1", "FPS": "8", "NI2": "4", "DoB": "notpresent" }, "calc_figure": 163538.44, "prev_year": 133330.2, "hmrc_portal": "YES", "comments": null }, { "id": 205, "test_reason": "Total taxable income where not resident in the UK, \u2018Annual Allowance Charge\u2019 & income potentially excluded from tax calc under s128 FA 1995 for Annual Allowance Charge", "components_used": { "YPD": "1", "INC-A": "12", "FIN": "1", "ASE-C": "4", "AIL": "11", "Emp-A": "11", "PRO": "1", "NRD": "6", "DoB": "notpresent" }, "calc_figure": 38522.4, "prev_year": 38822.4, "hmrc_portal": "NO", "comments": null }, { "id": 206, "test_reason": "Total taxable income where not resident in the UK, \u2018Annual Allowance Charge\u2019 & income potentially excluded from tax calc under s128 FA 1995 for Annual Allowance Charge & for Capital Gains", "components_used": { "YPD": "1", "INC-A": "12", "FIN": "1", "ASE-C": "4", "AIL": "11", "Emp-A": "11", "PRO": "1", "CGT": "5", "NRD": "6", "DoB": "notpresent" }, "calc_figure": 53076.5, "prev_year": 53566.5, "hmrc_portal": "NO", "comments": null }, { "id": 207, "test_reason": "Resident with multiple FTCR items claimed", "components_used": { "YPD": "1", "INC-A": "2", "REL-B": "4", "FIN": "1", "Emp-A": "11", "FOR": "7", "DoB": "notpresent" }, "calc_figure": 65345.95, "prev_year": 65645.95, "hmrc_portal": "YES", "comments": null }, { "id": 208, "test_reason": "RBC and large Gift Aid donation", "components_used": { "YPD": "1", "REL-B": "8", "CBC": "1", "FIN": "1", "Emp-A": "1", "CGT": "8", "NRD": "3", "DoB": "notpresent" }, "calc_figure": 67100, "prev_year": 67000, "hmrc_portal": "NO", "comments": null }, { "id": 209, "test_reason": "Test for NRD36 POA Adjustment (changed from NRD35 for 2015-16)", "components_used": { "YPD": "1", "INC-B": "7", "FIN": "1", "FOR": "8", "CGT": "9", "NRD": "4", "DoB": "03\/01\/1955" }, "calc_figure": 50624.2, "prev_year": 20924.2, "hmrc_portal": "NO", "comments": null }, { "id": 210, "test_reason": "TEST CASE 206 but with Remittance Basis Charge for 7 of 9 years", "components_used": { "YPD": "1", "INC-B": "7", "FIN": "1", "FOR": "8", "CGT": "9", "NRD": "8", "DoB": "03\/01\/1955" }, "calc_figure": 50624.2, "prev_year": 50924.2, "hmrc_portal": "NO", "comments": "The calc figure should be test case 209 + Remittance Basis Charge RBC for 7 of 9 years" }, { "id": 211, "test_reason": "TEST CASE 206 but with Remittance Basis Charge for 12 of 14 years", "components_used": { "YPD": "1", "INC-B": "7", "FIN": "1", "FOR": "8", "CGT": "9", "NRD": "9", "DoB": "03\/01\/1955" }, "calc_figure": 80624.2, "prev_year": 80924.2, "hmrc_portal": "NO", "comments": "The calc figure should be test case 209 + Remittance Basis Charge RBC for 12 of 14 years" }, { "id": 212, "test_reason": "TEST CASE 206 but now with no Remittance Basis Charge for 17 of 20 years following FB2 of 2017-18", "components_used": { "YPD": "1", "INC-B": "7", "FIN": "1", "FOR": "8", "CGT": "9", "NRD": "10", "DoB": "03\/01\/1955" }, "calc_figure": 20624, "prev_year": 110924.2, "hmrc_portal": "NO", "comments": "Update to component sheet in v1.7.1 changed NRD28 from \"Y\" to \"N\" - it was failing new validation rules for Finance Bill 2 changes. Further update in v1.8.0 because previous change meant NRD1 converted from \"N\" to \"Y\". Changed NRD1 to \"N\". No further changes" }, { "id": 213, "test_reason": "Remittance Basis - Age under 18 tick box. Test for NRD33 working", "components_used": { "YPD": "1", "INC-A": "15", "FIN": "1", "AOI-A": "4", "AOR": "11", "NRD": "7", "DoB": "02\/05\/2003" }, "calc_figure": 0, "prev_year": 0, "hmrc_portal": "NO", "comments": null }, { "id": 214, "test_reason": "Class 4 calc more beneficial than Reg 100 Class 4 calc. More beneficial calculation given.", "components_used": { "YPD": "1", "INC-A": "9", "FIN": "1", "Emp-A": "8", "FSE": "5", "NI2": "10", "DoB": "notpresent" }, "calc_figure": 3001.49, "prev_year": 3108.9, "hmrc_portal": "YES", "comments": null }, { "id": 215, "test_reason": "non-UK resident claiming PA under Double Taxation Agreement (NRD1 = Y and NRD15 = Y)", "components_used": { "YPD": "1", "INC-A": "7", "INC-B": "2", "FIN": "1", "FOR": "5", "CGT": "8", "NRD": "2", "DoB": "03\/06\/1934" }, "calc_figure": 2970.8, "prev_year": 2990.8, "hmrc_portal": "NO", "comments": null }, { "id": 216, "test_reason": "MAT transfer out where income greater than PA but still beneficial to transfer", "components_used": { "YPD": "1", "INC-A": "7", "INC-B": "9", "MAT": "1", "FIN": "1", "DoB": "notpresent" }, "calc_figure": 0, "prev_year": 0, "hmrc_portal": "YES", "comments": null }, { "id": 217, "test_reason": "LUN with dividend tax credit for period in 2015-16. MAT transfer in where FTCR claim", "components_used": { "YPD": "1", "MAT": "4", "FIN": "1", "LUN": "6", "NI2": "4", "FOR": "5", "DoB": "notpresent" }, "calc_figure": 4676.94, "prev_year": 5382.22, "hmrc_portal": "NO", "comments": null }, { "id": 218, "test_reason": "Pension income & Income from Property less than BR_band & CGT Attributed Gain. Scottish Customer.", "components_used": { "YPD": "2", "INC-A": "4", "INC-B": "11", "PRO": "2", "CGT": "12", "DoB": "notpresent" }, "calc_figure": 4382.85, "prev_year": 4722.85, "hmrc_portal": "YES", "comments": "New for 2016-17 v10" }, { "id": 219, "test_reason": "Savings income at SR_rate and SNil_rate with Dividend income", "components_used": { "YPD": "2", "INC-A": "16", "INC-B": "1", "SSE": "2", "DoB": "notpresent" }, "calc_figure": 22285.17, "prev_year": 22002.72, "hmrc_portal": "YES", "comments": "New for 2016-17 v10" }, { "id": 220, "test_reason": "non-UK resident liable to tax on profit and Class 4 NIC as not exempt", "components_used": { "YPD": "2", "INC-A": "13", "SSE": "4", "NRD": "6", "DoB": "notpresent" }, "calc_figure": 5608.99, "prev_year": 5618.35, "hmrc_portal": "NO", "comments": "New for 2016-17 v10" }, { "id": 221, "test_reason": "Small non-savings income with savings income and large amount of dividends. Relief for losses set against income", "components_used": { "YPD": "2", "INC-A": "8", "SSE": "2", "SPS": "6", "DoB": "notpresent" }, "calc_figure": 279672.14, "prev_year": 280047.14, "hmrc_portal": "NO", "comments": "New for 2016-17 v10" }, { "id": 222, "test_reason": null, "components_used": [], "calc_figure": null, "prev_year": null, "hmrc_portal": null, "comments": null }, { "id": 223, "test_reason": null, "components_used": [], "calc_figure": null, "prev_year": null, "hmrc_portal": null, "comments": null }, { "id": 224, "test_reason": null, "components_used": [], "calc_figure": null, "prev_year": null, "hmrc_portal": null, "comments": null }, { "id": 225, "test_reason": null, "components_used": [], "calc_figure": null, "prev_year": null, "hmrc_portal": null, "comments": null } ]