@extends('layouts.report')
@section('content')
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{{
$taxReturn->SA100
? $taxReturn->SA100->NAME
: (
$taxReturn->user
? $taxReturn->user->name
: ''
)
}}
|
@if($taxReturn->utr)
UTR: {{$taxReturn->utr}}
|
@endif
{{--Header--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--L1--}}
@component('tax-return.common.tax-calc.header-4')
Income received (before tax taken off)
@endcomponent
{{--L2--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--L3--}}
@if($Pay_E > 0 && $Benefits_E + $Exps_E > 0)
@component('tax-return.common.tax-calc.row-3-1')
@slot('label1')
Pay from all employments
@endslot
@slot('value1')
@currency($Pay_E)
@endslot
@endcomponent
@endif
{{--L4--}}
@if($Benefits_E > 0)
@component('tax-return.common.tax-calc.row-12-1')
@slot('label1')
plus
@endslot
@slot('label2')
Benefits and expenses received
@endslot
@slot('value1')
@currency($Benefits_E)
@endslot
@endcomponent
@endif
{{--// L5--}}
@if($Exps_E > 0)
@component('tax-return.common.tax-calc.row-12-1')
@slot('label1')
minus
@endslot
@slot('label2')
Allowable expenses
@endslot
@slot('value1')
@currency($Exps_E)
@endslot
@endcomponent
@endif
{{--// L6--}}
@if($income_E > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
@if($Pay_E > 0 && $Benefits_E + $Exps_E > 0)
Total from all employments
@else
Pay from all employments
@endif
@endslot
@slot('value1')
@currency($income_E)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L7--}}
@if ($income_Shares > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Share schemes
@endslot
@slot('value1')
@currency($income_Shares)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L8--}}
@if ($income_D > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Profit from self-employment
@endslot
@slot('value1')
@currency($income_D)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L9--}}
@if ($income_D_PTR > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Profit from partnerships
@endslot
@slot('value1')
@currency($income_D_PTR)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L9a--}}
@if ($income_D_PTR > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Interest from partnerships
@endslot
@slot('value1')
@currency($income_S_PTR)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L9b--}}
@if ($income_D_PTR > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Dividends from partnerships
@endslot
@slot('value1')
@currency($income_DV_PTR)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L10--}}
@if ($income_IFP > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Profit from UK land and property
@endslot
@slot('value1')
@currency($income_IFP)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L11--}}
@if ($income_Foreign > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Foreign income
@endslot
@slot('value1')
@currency($income_Foreign)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L11A--}}
@if ($Foreign_dividends > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Dividends from foreign companies
@endslot
@slot('value1')
@currency($Foreign_dividends)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L11B--}}
@if ($Foreign_dividends > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Foreign savings
@endslot
@slot('value1')
@currency($Foreign_savings)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L11C--}}
@if ($Foreign_CEG_dedn > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Foreign Gains on life insurance policies with tax treated as paid
@endslot
@slot('value1')
@currency($Foreign_CEG_dedn)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L12--}}
@if ($income_Trust > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Trusts and estates
@endslot
@slot('value1')
@currency($income_Trust)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L13--}}
@if ($income_Case3 > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Interest from UK banks, building societies and securities etc
@endslot
@slot('value1')
@currency($income_Case3)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L14--}}
@if ($income_F > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Dividends from UK companie
@endslot
@slot('value1')
@currency($income_F)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L15--}}
@if ($income_Pensions > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
UK pensions and state benefits
@endslot
@slot('value1')
@currency($income_Pensions)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L16--}}
@if ($income_CEG > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Gains on life insurance policies, etc.
@endslot
@slot('value1')
@currency($income_CEG)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L16a--}}
@if ($income_CEG_dedn > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Gains on life insurance policies etc. with tax treated as paid
@endslot
@slot('value1')
@currency($income_CEG_dedn)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L17--}}
@if ($income_Other > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Other income
@endslot
@slot('value1')
@currency($income_Other)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L18--}}
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Total income received
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($income_Total)
@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
{{--// L19--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--// L20--}}
@if($Allce_PA != $Allce_dedn_total)
@component('tax-return.common.tax-calc.header-4')
minus
@endcomponent
{{--// L21--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
@endif
{{--// L22--}}
@if ($dedn_RAR > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Payments into a retirement annuity contract etc
@endslot
@slot('value1')
@currency($dedn_RAR)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L23--}}
@if ($dedn_Trust > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Foreign tax on estates (tax credit relief not claimed)
@endslot
@slot('value1')
@currency($dedn_Trust)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L25--}}
@if($ded_Loss > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
@if ($ded_Loss > $ded_loss_restricted)
Income Tax relief @currency($ded_Loss) reduced to maximum allowable @currency($ded_loss_restricted)
@else
Income tax relief @currency($ded_Loss)
@endif
@endslot
@slot('value1')
@if ($ded_Loss > $ded_loss_restricted)
@currency($ded_loss_restricted)
@else
@currency($ded_Loss)
@endif
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L26--}}
@if ($dedn_Annuity > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Annuities
@endslot
@slot('value1')
@currency($dedn_Annuity)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L27--}}
@if ($dedn_Gift > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Gift of investments and property to charity
@endslot
@slot('value1')
@currency($dedn_Gift)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L28--}}
{{--// L29--}}
@if ($Allce_PA > 0)
@if($Allce_PA == $Allce_dedn_total)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
@if($Allce_PA > \App\HMRC\Constants\Const24::P_A)
Age- Related Personal Allowance
@elseif($Allce_PA < \App\HMRC\Constants\Const24::P_A)
Reduced Personal Allowance
@else
Personal Allowance
@endif
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($Allce_PA)
@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@else
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
@if($Allce_PA > \App\HMRC\Constants\Const24::P_A)
Age- Related Personal Allowance
@elseif($Allce_PA < \App\HMRC\Constants\Const24::P_A)
Reduced Personal Allowance
@else
Personal Allowance
@endif
@endslot
@slot('value1')
@currency($Allce_PA)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
@endif
{{--L30--}}
@if ($AllceOut_TPA > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
less
@endslot
@slot('label2')
Marriage Allowance transfer
@endslot
@if($Allce_PA != $Allce_dedn_total && $Allce_PA > 0)
@slot('value1')
@currency($AllceOut_TPA)
@endslot
@slot('value2')@endslot
@elseif($AllceOut_TPA > 0 && $Allce_PA == $Allce_dedn_total && $Allce_PA > 0)
@slot('value1')@endslot
@slot('value2')
@currency($AllceOut_TPA)
@endslot
@else
@slot('value1')@endslot
@slot('value2')@endslot
@endif
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L31--}}
@if ($Allce_BPA > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Blind person's allowance
@endslot
@slot('value1')
@currency($Allce_BPA)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L32--}}
@if ($Allce_BPA_Spare > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Blind person's surplus allowance from spouse
@endslot
@slot('value1')
@currency($Allce_BPA_Spare)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L33--}}
{{--
@if ($Income_Excluded > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Income excluded from this calculation
@endslot
@slot('value1')
@currency($Income_Excluded)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
--}}
{{--// L34--}}
@if ($Allce_dedn_total > 0 && $Allce_PA != $Allce_dedn_total)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
Total
@endslot
@slot('label2')@endslot
@slot('value1')@endslot
@slot('value2')
@currency($Allce_dedn_total)
@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L35--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--// L36--}}
@component('tax-return.common.tax-calc.header-5-1')
@slot('label1')
@if($taxable_income > 0)
Total income on which tax is due
@else
Total income
@endif
@endslot
@slot('value1')
@currency($taxable_income)
@endslot
@endcomponent
{{--L37--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--L38--}}
@component('tax-return.common.tax-calc.row-8')
How I have worked out your Income tax
@endcomponent
{{--L38s--}}
@if ($YPDTR == 'S')
@component('tax-return.common.tax-calc.row-8')
The Scottish rates and thresholds apply to non-savings non-dividend income of Scottish residents
@endcomponent
@endif
{{--L38sa--}}
@if ($YPDTR == 'S')
@component('tax-return.common.tax-calc.row-8')
The UK rates and thresholds apply to savings and dividends income
@endcomponent
@endif
{{--L39--}}
@if ($YPDTR !== \App\HMRC\Calc\Calc::SCOTTISH)
@if ($YPDTR == \App\HMRC\Calc\Calc::UK && $ppr_extender > 0 && $gift_extender > 0)
@component('tax-return.common.tax-calc.row-8')
Your basic rate limit has been increased by @currency($ppr_extender) and @currency($gift_extender) to @currency($extended_BR) for pension
@endcomponent
@elseif ($YPDTR == \App\HMRC\Calc\Calc::UK && $ppr_extender > 0 && $gift_extender == 0)
@component('tax-return.common.tax-calc.row-8')
Your basic rate limit has been increased by @currency($ppr_extender) to @currency($extended_BR) for pension payments etc.
@endcomponent
@elseif ($YPDTR == \App\HMRC\Calc\Calc::UK && $ppr_extender == 0 && $gift_extender > 0)
@component('tax-return.common.tax-calc.row-8')
Your basic rate limit has been increased by @currency($gift_extender) to @currency($extended_BR) for Gift Aid payments.
@endcomponent
@endif
@endif
{{--L39s--}}
@if ($Income_tax_status !== \App\HMRC\Calc\Calc::ENGLAND_AND_NORTHERN_IRELAND_TAX_RATE)
@if ($Income_tax_status == \App\HMRC\Calc\Calc::SCOTTISH_TAX_RATE && $ppr_extender > 0 && $gift_extender > 0)
@component('tax-return.common.tax-calc.row-8')
Your pension payments of @currency($ppr_extender) and gift aid contributions of @currency($gift_extender) have increased your basic rate limits.
@endcomponent
@elseif ($Income_tax_status == \App\HMRC\Calc\Calc::SCOTTISH_TAX_RATE && $ppr_extender > 0)
@component('tax-return.common.tax-calc.row-8')
Your pension payments of @currency($ppr_extender) have increased your basic rate limits.
@endcomponent
@elseif ($Income_tax_status == \App\HMRC\Calc\Calc::SCOTTISH_TAX_RATE && $gift_extender > 0)
@component('tax-return.common.tax-calc.row-8')
Your pension payments of @currency($gift_extender) have increased your Scottish basic rate limits.
@endcomponent
@endif
@endif
{{--L40--}}
@if($ppr_extender > 0 && $gift_extender > 0)
@component('tax-return.common.tax-calc.row-8')
payments etc. and gift aid payments. This reduces the amount of income charged to higher rates of tax.
@endcomponent
@endif
{{--L40s--}}
@if($Income_tax_status !== \App\HMRC\Calc\Calc::ENGLAND_AND_NORTHERN_IRELAND_TAX_RATE)
@if($Income_tax_status === \App\HMRC\Calc\Calc::SCOTTISH_TAX_RATE && $ppr_extender > 0 && $gift_extender > 0)
@component('tax-return.common.tax-calc.row-8')
This ensures you receive additional relief on your contributions at your highest marginal rate of tax.
@endcomponent
@endif
@endif
{{--// L41--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
@if ($taxable_pay_SSR + $taxable_pay_BR + $taxable_pay_SIR + $taxable_pay_HR + $taxable_pay_AHR != 0)
{{--// L42--}}
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
@if($calculation_type == 'N')
Pay, pensions, profit etc.
@elseif($Income_tax_status == \App\HMRC\Calc\Calc::SCOTTISH_TAX_RATE)
Pay, pensions, profit etc. (Scottish income tax rate)
@elseif($Income_tax_status == \App\HMRC\Calc\Calc::WELSH_TAX_RATE)
Pay, pensions, profit etc. (Welsh income tax rate)
@else
Pay, pensions, profit etc. (UK rate for England, and Northern Ireland)
@endif
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@endcomponent
{{--// L42a--}}
@if($Income_tax_status !== \App\HMRC\Calc\Calc::ENGLAND_AND_NORTHERN_IRELAND_TAX_RATE &&
$Income_tax_status !== \App\HMRC\Calc\Calc::WELSH_TAX_RATE)
@if($YPDTR == \App\HMRC\Calc\Calc::SCOTTISH)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Starter rate
@endslot
@slot('value1')
@currency($taxable_pay_SSR)
@endslot
@slot('value2')
x 19% =
@endslot
@slot('value3')
@currency($tax_on_pay_SSR)
@endslot
@endcomponent
@endif
@endif
{{--// L43--}}
@if($taxable_pay_BR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Basic rate
@endslot
@slot('value1')
@currency($taxable_pay_BR)
@endslot
@slot('value2')
x 20% =
@endslot
@slot('value3')
@currency($tax_on_pay_BR)
@endslot
@endcomponent
@endif
{{--// L43a--}}
@if($Income_tax_status !== \App\HMRC\Calc\Calc::ENGLAND_AND_NORTHERN_IRELAND_TAX_RATE &&
$Income_tax_status !== \App\HMRC\Calc\Calc::WELSH_TAX_RATE &&
$taxable_pay_SSR + $taxable_pay_BR + $taxable_pay_SIR + $taxable_pay_HR + $taxable_pay_AHR !== 0)
@if($YPDTR === \App\HMRC\Calc\Calc::SCOTTISH)
@if($taxable_pay_BR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Intermediate rate
@endslot
@slot('value1')
@currency($taxable_pay_SIR)
@endslot
@slot('value2')
x 21% =
@endslot
@slot('value3')
@currency($tax_on_pay_SIR)
@endslot
@endcomponent
@endif
@endif
@endif
{{--// L44--}}
@if($taxable_pay_HR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Higher rate
@endslot
@slot('value1')
@currency($taxable_pay_HR)
@endslot
@slot('value2')
@if($YPDTR === \App\HMRC\Calc\Calc::SCOTTISH)
x @percentage(\App\HMRC\Constants\Const24::SHR_rate) =
@else
x @percentage(\App\HMRC\Constants\Const24::HR_rate) =
@endif
@endslot
@slot('value3')
@currency($tax_on_pay_HR)
@endslot
@endcomponent
@endif
{{--// L44A--}}
@if($taxable_pay_AHR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
@if($YPDTR === \App\HMRC\Calc\Calc::SCOTTISH)
Top rate
@else
Additional rate
@endif
@endslot
@slot('value1')
@currency($taxable_pay_AHR)
@endslot
@slot('value2')
@if($YPDTR === \App\HMRC\Calc\Calc::SCOTTISH)
x @percentage(\App\HMRC\Constants\Const24::SAHR_rate) =
@else
x @percentage(\App\HMRC\Constants\Const24::AHR_rate) =
@endif
@endslot
@slot('value3')
@currency($tax_on_pay_AHR)
@endslot
@endcomponent
@endif
{{--// L45--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
@endif
{{--// L46--}}
@if (
$income_Savings_taxfree_BR + $income_Savings_taxfree_HR + $taxable_int_SR + $taxable_int_BR + $taxable_int_HR + $taxable_int_AHR > 0 ||
$income_CEG != 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Savings interest from banks or building societies, securities etc.
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@endcomponent
{{--// L46a--}}
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Starting rate
@endslot
@slot('value1')
@currency($taxable_int_SR)
@endslot
@slot('value2')
x 0% =
@endslot
@slot('value3')
@currency($tax_on_int_SR)
@endslot
@endcomponent
{{--// L46b--}}
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Basic rate band at nil rate
@endslot
@slot('value1')
@currency($income_Savings_taxfree_BR)
@endslot
@slot('value2')
x 0% =
@endslot
@slot('value3')
@currency(0)
@endslot
@endcomponent
{{--// L47--}}
@if($taxable_int_BR)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Basic rate
@endslot
@slot('value1')
@currency($taxable_int_BR)
@endslot
@slot('value2')
x 20% =
@endslot
@slot('value3')
@currency($tax_on_int_BR)
@endslot
@endcomponent
@endif
{{--// L48--}}
@if($taxable_int_HR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Higher rate
@endslot
@slot('value1')
@currency($taxable_int_HR)
@endslot
@slot('value2')
x 20% =
@endslot
@slot('value3')
@currency($tax_on_int_HR)
@endslot
@endcomponent
@endif
{{--// L48A--}}
@if ($taxable_int_AHR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Additional rate
@endslot
@slot('value1')
@currency($taxable_int_AHR)
@endslot
@slot('value2')
x 20% =
@endslot
@slot('value3')
@currency($tax_on_int_AHR)
@endslot
@endcomponent
@endif
{{--// L49--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
@endif
{{--// L50--}}
@if ($divs_taxfree !=0 || $taxable_divs_BR + $taxable_divs_HR + $taxable_divs_AHR != 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Dividends from companies etc.
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@endcomponent
{{--// L50a--}}
@if($divs_taxfree_BR)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Basic rate at nil rate
@endslot
@slot('value1')
@currency($divs_taxfree_BR)
@endslot
@slot('value2')
x 0% =
@endslot
@slot('value3')
@currency(0)
@endslot
@endcomponent
@endif
{{--// L50b--}}
@if($taxable_divs_BR)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Basic rate
@endslot
@slot('value1')
@currency($taxable_divs_BR)
@endslot
@slot('value2')
x 8.75% =
@endslot
@slot('value3')
@currency($tax_on_divs_BR)
@endslot
@endcomponent
@endif
{{--// L50c--}}
@if($divs_taxfree_HR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Higher rate at nil rate
@endslot
@slot('value1')
@currency($divs_taxfree_HR)
@endslot
@slot('value2')
x 0% =
@endslot
@slot('value3')
@currency(0)
@endslot
@endcomponent
@endif
{{--// L51--}}
@if($taxable_divs_HR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Higher rate
@endslot
@slot('value1')
@currency($taxable_divs_HR)
@endslot
@slot('value2')
x 33.75% =
@endslot
@slot('value3')
@currency($tax_on_divs_HR)
@endslot
@endcomponent
@endif
{{--// L51a--}}
@if($divs_taxfree_AHR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Additional rate at nil rate
@endslot
@slot('value1')
@currency($divs_taxfree_AHR)
@endslot
@slot('value2')
x 0% =
@endslot
@slot('value3')
@currency(0)
@endslot
@endcomponent
@endif
{{--// L51b--}}
@if($taxable_divs_AHR)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Additional rate
@endslot
@slot('value1')
@currency($taxable_divs_AHR)
@endslot
@slot('value2')
x 39.35% =
@endslot
@slot('value3')
@currency($tax_on_divs_AHR)
@endslot
@endcomponent
@endif
{{--// L51c--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
@endif
{{--// L52--}}
@if(
$taxable_redundancy_SSR +
$taxable_redundancy_BR +
$taxable_redundancy_SIR +
$taxable_redundancy_HR+
$taxable_redundancy_AHR > 0
)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
@if($calculation_type === \App\HMRC\Calc\Calc::NON_RESIDENT)
Pay, pensions, profit etc.
@elseif($Income_tax_status === \App\HMRC\Calc\Calc::ENGLAND_AND_NORTHERN_IRELAND_TAX_RATE)
Redundancy, lump sums, compensation etc. (UK rate for England and Northern Ireland).
@elseif($Income_tax_status === \App\HMRC\Calc\Calc::SCOTTISH_TAX_RATE)
Redundancy, lump sums, compensation etc. (Scottish income tax rate).
@elseif($Income_tax_status === \App\HMRC\Calc\Calc::WELSH_TAX_RATE)
Redundancy, lump sums, compensation etc. (Welsh income tax rate)
@else
Redundancy, lump sums, compensation etc..
@endif
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@endcomponent
{{--// L52a--}}
@if(
(
$Income_tax_status === \App\HMRC\Calc\Calc::SCOTTISH_TAX_RATE
) && (
$taxable_redundancy_SSR +
$taxable_redundancy_BR +
$taxable_redundancy_SIR +
$taxable_redundancy_HR +
$taxable_redundancy_AHR > 0
)
)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Starter rate
@endslot
@slot('value1')
@currency($taxable_redundancy_SSR)
@endslot
@slot('value2')
x @percentage(\App\HMRC\Constants\Const24::SSR_rate) =
@endslot
@slot('value3')
@currency($tax_on_redundancy_SSR)
@endslot
@endcomponent
@endif
{{--// L52b--}}
@if(
$taxable_redundancy_SSR +
$taxable_redundancy_BR +
$taxable_redundancy_SIR +
$taxable_redundancy_HR +
$taxable_redundancy_AHR > 0
)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Basic rate
@endslot
@slot('value1')
@currency($taxable_redundancy_BR)
@endslot
@slot('value2')
@if ($YPDTR == \App\HMRC\Calc\Calc::SCOTTISH)
x @percentage(\App\HMRC\Constants\Const24::SBR_rate) =
@else
x @percentage(\App\HMRC\Constants\Const24::BR_rate) =
@endif
@endslot
@slot('value3')
@currency($tax_on_redundancy_BR)
@endslot
@endcomponent
@endif
{{--// L52c--}}
@if(
($Income_tax_status === \App\HMRC\Calc\Calc::SCOTTISH_TAX_RATE) &&
(
$taxable_redundancy_SSR +
$taxable_redundancy_BR +
$taxable_redundancy_SIR +
$taxable_redundancy_HR +
$taxable_redundancy_AHR > 0
)
)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Intermediate rate
@endslot
@slot('value1')
@currency($taxable_redundancy_SIR)
@endslot
@slot('value2')
x @percentage(\App\HMRC\Constants\Const24::SIR_rate) =
@endslot
@slot('value3')
@currency($tax_on_redundancy_SIR)
@endslot
@endcomponent
@endif
{{--// L52d--}}
@if($taxable_redundancy_HR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Higher rate
@endslot
@slot('value1')
@currency($taxable_redundancy_HR)
@endslot
@slot('value2')
@if($Income_tax_status === \App\HMRC\Calc\Calc::SCOTTISH_TAX_RATE)
x @percentage(\App\HMRC\Constants\Const24::SHR_rate) =
@else
x @percentage(\App\HMRC\Constants\Const24::HR_rate) =
@endif
@endslot
@slot('value3')
@currency($tax_on_redundancy_HR)
@endslot
@endcomponent
@endif
{{--// L52e--}}
@if($taxable_redundancy_AHR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Additional rate
@endslot
@slot('value1')
@currency($taxable_redundancy_AHR)
@endslot
@slot('value2')
@if($Income_tax_status === \App\HMRC\Calc\Calc::SCOTTISH_TAX_RATE)
x @percentage(\App\HMRC\Constants\Const24::SAHR_rate) =
@else
x @percentage(\App\HMRC\Constants\Const24::AHR_rate) =
@endif
@endslot
@slot('value3')
@currency($tax_on_redundancy_AHR)
@endslot
@endcomponent
@endif
{{--// L53--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
@endif
{{--// L53a--}}
@if($taxable_CEG_SR+$income_CEG_taxfree_BR+$taxable_CEG_BR+$income_CEG_taxfree_HR+$taxable_CEG_HR+$taxable_CEG_AHR)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Gains on life insurance policies etc. with tax treated as paid.
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@endcomponent
{{--// L53b--}}
@if($taxable_CEG_SR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Starting rate
@endslot
@slot('value1')
@currency($taxable_CEG_SR)
@endslot
@slot('value2')
x 0% =
@endslot
@slot('value3')
@currency($tax_on_CEG_SR)
@endslot
@endcomponent
@endif
{{--// L53c--}}
@if($income_CEG_taxfree_BR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Basic rate band at nil rate
@endslot
@slot('value1')
@currency($income_CEG_taxfree_BR)
@endslot
@slot('value2')
x 0% =
@endslot
@slot('value3')
@currency(0)
@endslot
@endcomponent
@endif
{{--// L53d--}}
@if($taxable_CEG_BR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Basic rate
@endslot
@slot('value1')
@currency($taxable_CEG_BR)
@endslot
@slot('value2')
x 20% =
@endslot
@slot('value3')
@currency($tax_on_CEG_BR)
@endslot
@endcomponent
@endif
{{--// L53e--}}
@if($income_CEG_taxfree_HR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Higher rate band at nil rate
@endslot
@slot('value1')
@currency($income_CEG_taxfree_HR)
@endslot
@slot('value2')
x 0% =
@endslot
@slot('value3')
@currency(0)
@endslot
@endcomponent
@endif
{{--// L53f--}}
@if($taxable_CEG_HR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Higher rate
@endslot
@slot('value1')
@currency($taxable_CEG_HR)
@endslot
@slot('value2')
x 40% =
@endslot
@slot('value3')
@currency($tax_on_CEG_HR)
@endslot
@endcomponent
@endif
{{--// L53g--}}
@if($taxable_CEG_AHR > 0)
@component('tax-return.common.tax-calc.row-5-111')
@slot('label1')
Additional rate
@endslot
@slot('value1')
@currency($taxable_CEG_AHR)
@endslot
@slot('value2')
x 45% =
@endslot
@slot('value3')
@currency($tax_on_CEG_AHR)
@endslot
@endcomponent
@endif
@endif
{{--// L54--}}
@if($taxable_income)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Total income on which tax has been charged
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($taxable_income)
@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
@if($pre_TP_tax_charged > 0 &&
$pre_TP_tax_charged > 0)
{{--// L55--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--// L55a--}}
@component('tax-return.common.tax-calc.header-7-1')
@slot('label1')
@if($tax_charged == $Total_tax_NIC_due)
Income Tax due after allowances and reliefs
@else
Income Tax charged after allowances and relief
@endif
@endslot
@slot('value1')
@currency($pre_TP_tax_charged)
@endslot
@endcomponent
{{--// L55b--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
@endif
{{--// L55c--}}
@if ($transition_profit > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Tax due on transition profit of @currency($transition_profit)
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($deficiency_relief)
@endslot
@endcomponent
@endif
@if($tax_charged)
{{--// L55d--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--// L56--}}
@component('tax-return.common.tax-calc.header-7-1')
@slot('label1')
Income Tax due after allowances and reliefs
@endslot
@slot('value1')
@currency($tax_charged)
@endslot
@endcomponent
{{--// L57--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
@endif
{{--// L57A--}}
@if ($deficiency_relief != 0 && $Allce_PA != $Allce_dedn_total)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Deficiency relief
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($deficiency_relief)
@endslot
@endcomponent
@endif
{{--// L58--}}
@if ($TSR != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Top Slicing Relief
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($TSR)
@endslot
@endcomponent
@endif
{{--// L59--}}
@if ($VCT != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Venture Capital Trust relief
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($VCT)
@endslot
@endcomponent
@endif
{{--// L60--}}
@if ($EIS != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Enterprise Investment relief
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($EIS)
@endslot
@endcomponent
@endif
{{--// L60a--}}
@if ($SEIS_relief != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
SEED Enterprise Investment Scheme relief
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($SEIS_relief)
@endslot
@endcomponent
@endif
{{--// L61--}}
@if ($CITR != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Community Investment Tax relief
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($CITR)
@endslot
@endcomponent
@endif
{{--// L63--}}
@if ($Alimony != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Maintenance and alimony paid
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($Alimony)
@endslot
@endcomponent
@endif
{{--// L64--}}
@if ($MCA_amount != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Married Couple's Allowance
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($MCA_amount)
@endslot
@slot('value3')
x 10% =
@endslot
@slot('value4')
@currency($MCA_relief)
@endslot
@endcomponent
@endif
{{--// L65--}}
@if ($spare_MCA_amount != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Surplus married couple's allowance from spouse
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($spare_MCA_amount)
@endslot
@slot('value3')
x 10% =
@endslot
@slot('value4')
@currency($spare_MCA_relief)
@endslot
@endcomponent
@endif
{{--// L66--}}
@if ($AllceIn_TPA_relief != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Surplus Marriage Allowance Transfer
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($AllceIn_TPA)
@endslot
@slot('value3')
x 20% =
@endslot
@slot('value4')
@currency($AllceIn_TPA_relief)
@endslot
@endcomponent
@endif
{{--// L67--}}
@if ($Llir_amount != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
@if ($Llir_amount > 0 && $Llir_amount > $Llir_amount_restricted)
Relief for finance costs @currency($Llir_amount) reduced to maximum allowable
@else
Relief for finance costs
@endif
@endslot
@slot('value1')@endslot
@slot('value2')
@if ($Llir_amount > 0 && $Llir_amount > $Llir_amount_restricted)
@currency($Llir_amount_restricted)
@else
@currency($Llir_amount)
@endif
@endslot
@slot('value3')
x 20% =
@endslot
@slot('value4')
@currency($Llir_relief)
@endslot
@endcomponent
@endif
{{--// L67a--}}
@if ($Llir_relief != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Relief for loan interest from investments
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($LFI_amount)
@endslot
@slot('value3')
x 20% =
@endslot
@slot('value4')
@currency($LFI_relief)
@endslot
@endcomponent
@endif
{{--// L68--}}
@if ($notional_CEG != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Relief for UK tax already accounted for
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($Rel_tax_acct_for)
@endslot
@endcomponent
@endif
{{--// L69--}}
{{--@if ($notional_other != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Notional tax from stock dividends and other income
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($notional_other)
@endslot
@endcomponent
@endif--}}
{{--// L70--}}
{{--// L72--}}
@if ($FTCR != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
@if ($FTCR == $FTCR_restricted)
Foreign Tax Credit Relief
@else
Foreign Tax Credit Relief FTCR reduced to maximum allowable
@endif
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@if ($FTCR == $FTCR_restricted)
@currency($FTCR)
@else
@currency($FTCR_restricted)
@endif
@endslot
@endcomponent
@endif
{{--// L73--}}
@if ($tax_on_excluded_inc != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Additional pension relief
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($pens_tax_rel_due)
@endslot
@endcomponent
@endif
{{--// L73A--}}
{{--
@if ($div_tax_credits_s399 != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
7.5% tax treated as paid on dividends from UK companies (not repayable)
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($div_tax_credits_s399)
@endslot
@endcomponent
@endif
--}}
{{--// L74--}}
@if ($relief_on_qual_distn > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Relief claimed on a qualifying distribution
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($relief_on_qual_distn)
@endslot
@endcomponent
@endif
@if($tax_charged != $IT_after_allces ||
(
$deficiency_relief +
$TSR +
$VCT +
$EIS +
$SEIS_relief +
$CITR +
$SITR +
$Alimony +
$MCA_relief +
$spare_MCA_relief +
$AllceIn_TPA_relief +
$FTCR > $tax_charged
)
)
{{--// L76--}}
@component('tax-return.common.tax-calc.header-5-12')
@slot('label1')
Income Tax due after tax reductions
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($IT_after_allces)
@endslot
@endcomponent
{{--// L77--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
@endif
{{-- L78-80 --}}
@if($Gift_aid_tax_reduced > 0)
@if($CGTax == 0
&& $non_dom_charge_amount == 0
&& $income_tax_gift_aid == 0)
{{--// L78--}}
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Tax due on Gift Aid payments
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($Gift_aid_amount)
@endslot
@slot('value3')
x 20% =
@endslot
@slot('value4')
@currency($Gift_aid_tax_due)
@endslot
@endcomponent
@else
{{--// L79--}}
@if ($total_CG_due > 0)
@component('tax-return.common.tax-calc.row-112-1111')
@slot('label1')@endslot
@slot('label2')
minus
@endslot
@slot('label3')
Capital Gains Tax
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($total_CG_due)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L79a--}}
@if ($non_dom_charge_amount > 0)
@component('tax-return.common.tax-calc.row-112-1111')
@slot('label1')@endslot
@slot('label2')
minus
@endslot
@slot('label3')
Remittance basis charge for non_domiciles
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($non_dom_charge_amount)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L79b--}}
@if ($income_tax_gift_aid > 0)
@component('tax-return.common.tax-calc.row-112-1111')
@slot('label1')@endslot
@slot('label2')
minus
@endslot
@slot('label3')
Income tax
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($income_tax_gift_aid)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L79c--}}
{{--
@component('tax-return.common.tax-calc.row-112-1111')
@slot('label1')@endslot
@slot('label2')
minus
@endslot
@slot('label3')
Additional tax due on pension payments
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($Pens_tax_due)
@endslot
@slot('value4')@endslot
@endcomponent
--}}
{{--// L80--}}
@if ($Gift_aid_tax_reduced > 0)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Gift Aid tax charge
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($Gift_aid_tax_reduced)
@endslot
@endcomponent
@endif
@endif
@endif
{{--// L81--}}
{{--
@if($IT_after_gift_aid != $IT_after_allces)
@component('tax-return.common.tax-calc.header-7-1')
@slot('label1')
Income Tax due after Gift Aid
@endslot
@slot('value1')
@currency($IT_after_gift_aid)
@endslot
@endcomponent
@endif
--}}
{{--// L82--}}
{{--@component('tax-return.common.tax-calc.empty')@endcomponent--}}
{{--// L83--}}
@if ($Pension_charges > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Tax pension savings charges (@currency($Pension_charges_gross) minus tax treated as paid
@currency($Pension_charges_tax_paid))
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($Pension_charges)
@endslot
@endcomponent
@endif
{{--// L83a--}}
@if ($Pension_lump_sum_tax > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
State Pension lump sum payment
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($Pension_lump_sum_amount)
@endslot
@slot('value3')
x @percentage($Pension_lump_sum_rate) =
@endslot
@slot('value4')
@currency($Pension_lump_sum_tax)
@endslot
@endcomponent
@endif
{{--// L83b--}}
@if ($Child_Benefit_tax_charge > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
High Income Child Benefit Charge
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($Child_Benefit_tax_charge)
@endslot
@endcomponent
@endif
{{--// L83c--}}
@if ($Pens_tax_due > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Additional tax due on pension payments
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($Pens_tax_due)
@endslot
@endcomponent
@endif
{{--// L83d--}}
@if ($CJRS_charge > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Coronavirus support payments incorrectly claimed Charge
@endslot
@slot('value1')
@currency($CJRS_incorrectly_claimed_amount)
@endslot
@slot('value2')
x 100% =
@endslot
@slot('value3')@endslot
@slot('value4')
@currency($CJRS_charge)
@endslot
@endcomponent
@endif
{{--// L83e--}}
{{--@if ($SEISS_charge > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
SEISS payments incorrectly claimed Charge
@endslot
@slot('value1')
@currency($SEISS_incorrectly_claimed_amount)
@endslot
@slot('value2')
x 100% =
@endslot
@slot('value3')@endslot
@slot('value4')
@currency($SEISS_charge)
@endslot
@endcomponent
@endif--}}
{{--// L84--}}
{{--
@if ($div_tax_credits != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
7.5% tax credits on dividends from UK companies (not repayable)
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($div_tax_credits)
@endslot
@endcomponent
@endif
--}}
{{--// L84a--}}
@if ($NRD1)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Income tax liability
@endslot
@slot('value1')@endslot
@slot('value2')
(1)
@endslot
@slot('value3')@endslot
@slot('value4')
@currency($total_tax_NIC_nonresS23)
@endslot
@endcomponent
@endif
{{--// L84aa--}}
@if ($NRD1)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Non-UK resident's disregarded income
@endslot
@slot('value1')
@currency($Income_Excluded)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L84ab--}}
@if ($NRD1)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Tax deducted from disregarded income
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($tax_on_excluded_inc)
@endslot
@endcomponent
@endif
{{--// L84ac--}}
@if ($NRD1)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Tax which would otherwise be chargeable on non-disregarded income
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($tax_on_non_excluded_inc)
@endslot
@endcomponent
@endif
{{--// L84b--}}
@if ($NRD1)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Limit on liability to income tax
@endslot
@slot('value1')@endslot
@slot('value2')
(2)
@endslot
@slot('value3')@endslot
@slot('value4')
@currency($total_tax_NIC_nonresS811)
@endslot
@endcomponent
@endif
{{--// L84c--}}
@if ($NRD1)
@component('tax-return.common.tax-calc.row-4-1111')
@slot('label1')
Income tax liability limited to
@endslot
@slot('value1')@endslot
@slot('value2')
Lower of (1) and (2)
@endslot
@slot('value3')@endslot
@slot('value4')
@currency($total_tax_NIC_nonresS811)
@endslot
@endcomponent
@endif
{{--// L84d--}}
@if ($NRD1)
@component('tax-return.common.tax-calc.empty')@endcomponent
@endif
{{--// L84e--}}
@if ($NRD1)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
10% tax credits on dividends from UK companies (not repayable)
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($div_tax_credits)
@endslot
@endcomponent
@endif
{{--// L84f--}}
@if ($NRD1)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
8.75% tax treated as paid on dividends from UK companies (not repayable)
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($div_tax_credits_s399)
@endslot
@endcomponent
@endif
{{--// L85--}}
@if (
$NRD1 &&
$IT_after_div_tax_credits != 0
)
@component('tax-return.common.tax-calc.header-5-12')
@slot('label1')
@if($div_tax_credits + $div_tax_credits_s399 > 0)
Income Tax due after dividend tax credits
@else
Income Tax due
@endif
@endslot
@slot('value1')
@currency($IT_after_div_tax_credits)
@endslot
@slot('value2')@endslot
@endcomponent
@endif
{{--// L86--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--@endif--}}
{{--// L87, L88, L89, L89A, L89B, L89C, L90--}}
@if ($NIC_total != 0)
@if ($NIC1_amount <= 0)
@if ($NIC_charge > 0 && $NIC_sup_charge == 0)
{{--// L87--}}
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Class 4 National Insurance contributions
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($NIC_amount)
@endslot
@slot('value3')
x @percentage(\App\HMRC\Constants\Const24::NIC_rate) =
@endslot
@slot('value4')
@currency($NIC_charge)
@endslot
@endcomponent
@elseif ($NIC_charge > 0 && $NIC_sup_charge > 0)
{{--// L87--}}
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Class 4 National Insurance contributions
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
{{--// L88--}}
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')@endslot
@slot('value1')
@currency($NIC_amount)
@endslot
@slot('value2')
x @percentage(\App\HMRC\Constants\Const24::NIC_rate) =
@endslot
@slot('value3')
@currency($NIC_charge)
@endslot
@slot('value4')@endslot
@endcomponent
{{--// L89--}}
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')@endslot
@slot('value1')
@currency($NIC_sup_amount)
@endslot
@slot('value2')
x @percentage(\App\HMRC\Constants\Const24::NIC_supp_rate) =
@endslot
@slot('value3')
@currency($NIC_sup_charge)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
@endif
@if ($NIC1_amount != 0)
{{--// L89a--}}
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Class 4 National Insurance Contributions
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($NIC4_amount)
@endslot
@slot('value4')@endslot
@endcomponent
{{--// L89b--}}
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Your Class 4 has been adjusted for Class 2 due and @currency($NIC1_amount) primary Class 1 contributions paid
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L89c--}}
@if ($NIC2_amount != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Class 2 National Insurance Contributions
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($NIC2_amount)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L90--}}
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
@if(
($NIC_total > 0 || $NIC2_thrshld == 1) &&
($NIC2_amount > 0 || $NIC2_amount == $NIC_total)
)
Total Class 2 National Insurance contributions due
@elseif($NIC2_amount > 0)
Total Class 2 and Class 4 National Insurance contributions due
@elseif($NIC4_amount > 0)
Total Class 4 National Insurance contributions due
@else
If you’ve registered for Class 2 NICs, your contributions have been treated as paid. If you’re not registered for Class 2 NICs you must register now, go to www.gov.uk/register-for-self-assessment/self-employed Your Class 2 National Insurance contributions due are
@endif
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@if(
(
($NIC_total > 0 || $NIC2_thrshld == 1) &&
($NIC2_amount > 0 || $NIC2_amount == $NIC_total)
) ||
$NIC2_amount > 0 ||
$NIC4_amount > 0
)
@currency($NIC_total)
@else
@currency(0)
@endif
@endslot
@endcomponent
{{--// L91--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
@endif
{{--// L92--}}
@if ($unpaid_tax_in_code > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Underpaid tax for earlier years in your tax code for {{$TaxYear}}
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($unpaid_tax_in_code)
@endslot
@endcomponent
@endif
{{--// L93--}}
@if ($Student_loan > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Student Loan repayments (plan {{$SLRPT}})
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($Student_loan)
@endslot
@endcomponent
@endif
{{--//L93a1--}}
@if ($Child_Benefit_tax_charge > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Postgraduate Loan repayments
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($Post_grad_loan)
@endslot
@endcomponent
@endif
{{--//L93a--}}
@if ($Child_Benefit_tax_charge > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
High Income Child Benefit Charge
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($Child_Benefit_tax_charge)
@endslot
@endcomponent
@endif
{{--//L93b--}}
{{--
@if ($Pension_charges > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Total pension savings charges
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($Pension_charges)
@endslot
@endcomponent
@endif
--}}
{{--//L93c--}}
{{--
@if ($Pension_lump_sum_amount > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
State pension lump sum payment
@endslot
@slot('value1') @endslot
@slot('value2')
@currency($Pension_lump_sum_amount)
@endslot
@slot('value3')
x {{$Pension_lump_sum_rate}}%=
@endslot
@slot('value4')
@currency($Pension_lump_sum_tax)
@endslot
@endcomponent
@endif
--}}
{{--//L93d--}}
@if ($non_dom_charge_amount > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Remittance basis charge for non-domiciles
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($non_dom_charge_amount)
@endslot
@endcomponent
@endif
{{--//L93e--}}
{{--
@if ($Pens_tax_due > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Additional tax due on pension payments
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($Pens_tax_due)
@endslot
@endcomponent
@endif
--}}
{{--//L93f--}}
@if ($pens_tax_rel_due > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Additional tax due on pension payments
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($pens_tax_rel_due)
@endslot
@endcomponent
@endif
@if (
(
$NIC_total +
$unpaid_tax_in_code +
$Student_loan +
$Post_grad_loan +
$annuity_amount +
$non_dom_charge_amount > 0
) ||
$NIC2_thrshld == 1
)
{{--// L94--}}
@component('tax-return.common.tax-calc.header-5-12')
@slot('label1')
@if ($NIC_total > 0 && $NIC2_amount > 0 && $NIC2_amount == $NIC_total)
Income Tax and Class 2 National Insurance contributions
@elseif ($NIC_total > 0 && $NIC2_amount == 0)
Income Tax and Class 4 National Insurance contributions
@elseif($NIC2_amount > 0)
Income Tax, Class 2 and Class 4 National Insurance contributions
@else
Income Tax due
@endif
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($IT_plus_class4)
@endslot
@endcomponent
{{--// L95--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
@endif
{{--// L96--}}
@if ($total_tax_paid + $debt_coded > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
minus
@endslot
@slot('label2')
Tax deducted
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L97--}}
@if ($tax_paid_E > 0 || $debt_coded > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
From all employments, UK pensions and state benefits
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($tax_paid_E)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L97A--}}
@if ($debt_coded > 0)
@component('tax-return.common.tax-calc.row-112-1111')
@slot('label1')@endslot
@slot('label2')
minus
@endslot
@slot('label3')
Outstanding Debt Collected through PAYE
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($debt_collected)
@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L97B--}}
@if ($debt_coded > 0 && $SA_E_tax > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Balance of PAYE tax
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($SA_E_tax)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L98--}}
@if ($tax_paid_D > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
CIS and trading income
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($tax_paid_D)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L99--}}
@if ($tax_paid_D_PTR > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Partnerships
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($tax_paid_D_PTR)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L100--}}
@if ($tax_paid_IFP > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
UK land and property
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($tax_paid_IFP)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L101--}}
@if ($tax_paid_Foreign > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Foreign income
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($tax_paid_Foreign)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L102--}}
@if ($tax_paid_Trust > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Trusts and estates
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($tax_paid_Trust)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L103--}}
@if ($tax_paid_Overseas > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Overseas income
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($tax_paid_Overseas)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L104--}}
@if ($tax_paid_Case3 > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Interest received from UK banks and building societies
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($tax_paid_Case3)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L105--}}
{{--// L106--}}
@if ($tax_paid_CEG > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Void ISAs
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($tax_paid_CEG)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L107--}}
@if ($tax_paid_Other > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Other income
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($tax_paid_Other)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L108--}}
@if ($coded_in_later_year > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Underpaid tax for {{$PrevTaxYear}} included in your tax code for {{$TaxYear}}
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($coded_in_later_year)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L109--}}
@if ($total_tax_paid + $debt_collected > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Total tax deducted
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($total_tax_paid)
@endslot
@endcomponent
@endif
{{--// L110--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--// L110a--}}
{{--
@if ($NRD1)
@component('tax-return.common.tax-calc.header-5-12')
@slot('label1')
UK resident income tax liability
@endslot
@slot('value1')
(A)
@endslot
@slot('value2')
@currency($total_tax_NIC_nonresS23)
@endslot
@endcomponent
@endif
--}}
{{--// L110b--}}
{{--
@if ($NRD1)
@component('tax-return.common.tax-calc.header-5-12')
@slot('label1')
Non-UK resident income tax liability upper limit
@endslot
@slot('value1')
(B)
@endslot
@slot('value2')
@currency($total_tax_NIC_nonresS811)
@endslot
@endcomponent
@endif
--}}
{{--// L110c--}}
{{--
@if ($NRD1)
@component('tax-return.common.tax-calc.header-5-12')
@slot('label1')@endslot
@slot('value1')
lower of (A) and (B)
@endslot
@slot('value2')
@currency($total_tax_NIC_nonres)
@endslot
@endcomponent
@endif
--}}
{{--// L111--}}
@if ($total_tax_paid + $debt_coded != 0)
@component('tax-return.common.tax-calc.header-5-12')
@slot('label1')
@if($total_tax_paid > $IT_plus_class4)
Income Tax overpaid
@elseif($NIC_total > 0 && $NIC2_amount > 0 && $NIC2_amount == $NIC_total)
Income Tax and Class 2 National Insurance contributions due
@elseif($NIC_total > 0 && $NIC2_amount == 0)
Income Tax and Class 4 National Insurance contributions due
@else
Total Income Tax due
@endif
@endslot
@slot('value1')@endslot
@slot('value2')
@currency($Total_IT_class4_due)
@endslot
@endcomponent
@endif
{{--// L112--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--// L113--}}
@if ($total_CG_due != 0
&& $Tax_on_gains_already_charged != 0
&& $CG_trust_tax != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
plus
@endslot
@slot('label2')
Capital Gains Tax
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L113a--}}
@if($Taxable_CG > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Taxable capital gains
@endslot
@slot('value1')
@currency($Taxable_CG)
@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L114--}}
@if($CG_at_ER_rate > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Business Asset Disposal Relief and or Investor's Relief gains
@endslot
@slot('value1')
@currency($CG_at_ER_rate)
@endslot
@slot('value2')
x 10% =
@endslot
@slot('value3')
@currency($ER_rate_CGT)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L115--}}
@if($CG_at_ER_rate > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Residential property and carried interest basic rate
@endslot
@slot('value1')
@currency($CG_at_lower_rate_RP_CI)
@endslot
@slot('value2')
x 18% =
@endslot
@slot('value3')
@currency($Lower_rate_CGT_RP_CI)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L115a--}}
@if($CG_at_higher_rate_RP_CI > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Residential property and carried interest
@endslot
@slot('value1')
@currency($CG_at_higher_rate_RP_CI)
@endslot
@slot('value2')
x 28% =
@endslot
@slot('value3')
@currency($Higher_rate_CGT_RP_CI)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L116--}}
@if($CG_at_lower_rate > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Other gains basic rate
@endslot
@slot('value1')
@currency($CG_at_lower_rate)
@endslot
@slot('value2')
x 10% =
@endslot
@slot('value3')
@currency($Lower_rate_CGT)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L116a--}}
@if($CG_at_higher_rate > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Other gains
@endslot
@slot('value1')
@currency($CG_at_higher_rate)
@endslot
@slot('value2')
x 20% =
@endslot
@slot('value3')
@currency($Higher_rate_CGT)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L117--}}
{{--// L117A--}}
@if ($CGT_adjustment > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Capital Gains Tax adjustment
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($CGT_adjustment)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L117B--}}
@if ($Total_CGT_tax > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($Total_CGT_tax)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L118--}}
@if ($CG_FTCR > 0)
@component('tax-return.common.tax-calc.row-112-1111')
@slot('label1')@endslot
@slot('label2')
minus
@endslot
@slot('label3')
@if ($CG_FTCR == $CG_FTCR_Restricted)
Foreign tax credit relief on Capital Gains
@else
Foreign Tax Credit Relief @currency($CG_FTCR) reduced to maximum allowable
@endif
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($CG_FTCR)
@endslot
@slot('value5')@endslot
@endcomponent
@endif
{{--// L119--}}
@if ($CG_trust_tax > 0)
@component('tax-return.common.tax-calc.row-112-1111')
@slot('label1')@endslot
@slot('label2')
plus
@endslot
@slot('label3')
Liability from off shore funds
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($CG_trust_tax)
@endslot
@slot('value4')@endslot
@slot('value5')@endslot
@endcomponent
@endif
{{--// L120--}}
@if ($Tax_on_gains_already_charged > 0)
@component('tax-return.common.tax-calc.row-112-1111')
@slot('label1')@endslot
@slot('label2')
minus
@endslot
@slot('label3')
Tax on gains already paid
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($Tax_on_gains_already_charged)
@endslot
@slot('value5')@endslot
@endcomponent
@endif
{{--// L120A--}}
@if($total_CG_due > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Capital Gains Tax due
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($total_CG_due)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L120b--}}
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Total Capital Gains Tax due
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($total_CG_due)
@endslot
@endcomponent
{{--// L120c--}}
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
Capital Gains Tax calculated as overpaid
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($total_CG_overpaid)
@endslot
@slot('value4')@endslot
@endcomponent
{{--// L120d--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--// L120e--}}
@if($CG_repayable != 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')@endslot
@slot('label2')
@if(
$IT_plus_class4 + $total_CG_due >= $total_tax_paid &&
$NIC_total == 0
)
Income Tax and Capital Gains Tax due
@elseif($NIC_total > 0 and $NIC2_amount > 0 and $NIC2_amount == $NIC_total)
Income Tax, Capital Gains Tax, and Class 2 National Insurance contributions due
@elseif($NIC_total > 0 and $NIC2_amount == 0)
Income Tax, Capital Gains Tax, and Class 4 National Insurance contributions due
@elseif($NIC_total > 0 and $NIC2_amount > 0)
Income Tax, Capital Gains Tax, Class 2 and Class4 National Insurance contributions due
@endif
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')
@currency($Total_IT_CG_class4_due_pre)
@endslot
@slot('value4')@endslot
@endcomponent
@endif
{{--// L120f--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--// L120g--}}
@component('tax-return.common.tax-calc.header-7-1')
@slot('label1')
Minus Capital Gains Tax Overpaid
@endslot
@slot('value1')@endslot
@endcomponent
{{--// L120h--}}
@if($CG_repayable != 0)
@component('tax-return.common.tax-calc.header-161')
@slot('label1')
reducing
@endslot
@slot('label2')
@if($IT_plus_class4 >= $total_tax_paid && $NIC_total == 0)
Income Tax due
@elseif($NIC_total > 0 && $NIC2_amount > 0 && $NIC2_amount == $NIC_total)
Income Tax and Class 2 National Insurance contributions due
@elseif($NIC_total > 0 && $NIC2_amount == 0)
Income Tax and Class 4 National Insurance contributions due
@elseif($NIC_total > 0 && $NIC2_amount > 0)
Income Tax, Class 2 and Class 4 National Insurance contributions due
@endif
@endslot
@slot('value1')
@currency($CG_repayable)
@endslot
@endcomponent
@endif
{{--// L120i--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--// L121 --}}
@if ($total_CG_due != 0 && $Tax_on_gains_already_charged != 0)
@if ($total_IT_CG_class4_due > $Total_IT_class4_due)
@component('tax-return.common.tax-calc.header-7-1')
@slot('label1')
@if ($total_tax_paid > ($IT_plus_class4 + $total_CG_due))
Income Tax overpaid
@elseif ($NIC_total> 0 && $NIC2_amount > 0 && $NIC2_amount == $NIC_total)
Income Tax, Capital Gains Tax, and Class 2 National Insurance contributions due
@elseif ($NIC_total> 0 && $NIC2_amount == 0)
Income Tax, Capital Gains Tax, and Class 4 National Insurance contributions due
@elseif ($NIC_total> 0 && $NIC2_amount >0)
Income Tax, Capital Gains Tax, Class 2 and Class 4 National Insurance contributions due
@else
Income and Capital Gains Tax due
@endif
@endslot
@slot('value1')
@currency($total_IT_CG_class4_due)
@endslot
@endcomponent
@endif
@endif
{{--// L122--}}
@component('tax-return.common.tax-calc.empty')@endcomponent
{{--// L123--}}
@if ($tax_already_refunded > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
@if($total_tax_paid > ($IT_plus_class4 + $total_CG_due))
minus
@else
plus
@endif
@endslot
@slot('label2')
Tax already refunded in the year
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($tax_already_refunded)
@endslot
@endcomponent
@endif
{{--// L124--}}
@if ($unpaid_tax_bf > 0)
@component('tax-return.common.tax-calc.row-13-1111')
@slot('label1')
@if($total_tax_paid > ($IT_plus_class4 + $total_CG_due))
minus
@else
plus
@endif
@endslot
@slot('label2')
Unpaid tax calculated by reference to earlier years
@endslot
@slot('value1')@endslot
@slot('value2')@endslot
@slot('value3')@endslot
@slot('value4')
@currency($unpaid_tax_bf)
@endslot
@endcomponent
@endif
{{--// L126--}}
@if ($unpaid_tax_bf + $tax_already_refunded != 0)
@component('tax-return.common.tax-calc.header-7-1')
@slot('label1')
@if ($total_tax_paid > ($IT_plus_class4 + $total_CG_due + $tax_already_refunded + $unpaid_tax_bf))
Income Tax overpaid
@elseif ($NIC_total > 0)
Total tax and National Insurance contributions due
@else
Total tax due
@endif
@endslot
@slot('value1')
@currency($Total_tax_NIC_due)
@endslot
@endcomponent
@endif
@endsection