Tax calculation

summary notes
6 April 2021 to 5 April 2022
These notes contain a working sheet to help you complete the 'Tax calculation summary'
pages. But you will not be able to use the working sheet if you have entries in:
• box 20 on page TR 3 of your 2021 to 2022 tax return
• box 13 on page Ai 1 of the 'Additional information' pages
• box 1 in the 'Income Tax losses' section on page Ai 3 of the
'Additional information' pages
• box 2, 19 or 23 of the 'Trusts etc' pages
• box 28 of the 'Residence, remittance basis etc' pages
• box 5, 6 or 40 of the 'Foreign' pages, if the figure in the relevant box relates to
withholding tax deducted under the UK/Swiss Tax Cooperation Agreement that is
deemed to clear your UK tax liability on the relevant income or gains
In these circumstances, either we or your tax adviser may do the calculation for you.
If you want us to do the calculation, please make sure your paper tax return reaches
us by 31 October 2022 or that you file online by 31 January 2023. For more help,
go to www.gov.uk/file-your-self-assessment-tax-return

SA110 Notes 2021-22 HMRC 12/21

Contents
Section 1: Add together non-savings income and lump sum payments TCSN 4 and TCSN 5
Section 2: Add together savings income (excluding dividends) TCSN 6
Section 3: Add together dividends, and gains on life policies with tax treated as paid TCSN 7 and TCSN 8
Section 3a: Status TCSN 8
Section 4: Calculate total allowances and deductions TCSN 9 to TCSN 11
Section 5: Calculate taxable income TCSN 12
Section 6: Allocate income to tax bands TCSN 13 and TCSN 14
Section 7: Calculate Income Tax due TCSN 15 and TCSN 16
Section 8: Calculate Income Tax due after allowances and reliefs TCSN 17 and TCSN 18
Section 9: Calculate tax due after Gift Aid payments and tax credits on dividends TCSN 19 and TCSN 20
Section 10: Calculate tax taken off TCSN 21 and TCSN 22
Section 11: Calculate the amount of tax due for the 2021 to 2022 tax year TCSN 23 and TCSN 24
Section 12: Calculate the amount to pay by 31 January 2023 TCSN 25 to TCSN 27
Confirmation of where boxes on this working sheet go to on the
'Tax calculation summary' pages' TCSN 28 and TCSN 29

Other parts of the working sheet

Section 13: Calculate Personal Allowance due if your income is more than £100,000 TCSN 30
Section 14: Calculate age-related Married Couple's Allowance due TCSN 31 to TCSN 33
Section 15: Calculate Class 2 and Class 4 NICs due TCSN 34 to TCSN 36
Section 16: Calculate Top Slicing Relief TCSN 37 to TCSN 41
Section 17: Calculate Deficiency Relief TCSN 42
Section 18: Calculate Capital Gains Tax due TCSN 43 to TCSN 45
Section 19: Calculate tax due on State Pension paid as a lump sum TCSN 46
Section 20: Calculate tax due on Child Benefit payments TCSN 47
Section 21: Calculate Student Loan and Postgraduate Loan repayments TCSN 48 to TCSN 51
Calculate relief for finance costs TCSN 52

Page TCSN 2
Completing the tax calculation working sheet
The working sheet is made up of 12 main sections but you will not have to complete every box in every
section. However, to get to the right answer, please work through each section carefully.
Depending on your personal circumstances, you may also have to complete some additional sections.
You will be directed to these sections, if appropriate, within the working sheet.
You will have to copy figures from your tax return, including supplementary pages you have completed and
some figures within the working sheet, just follow the instructions on the page. Finally, you will be asked
to copy figures from the working sheet on to the 'Tax calculation summary' pages.

Different types of income (and capital gains) are charged at different rates of tax. They're charged to tax in the order
shown below (non-savings income first).
Taxable income/tax band
Type of income First £150,000 of taxable income

Remaining
For Scottish residents, these Scottish rates and First £2,097 next £10,629 next £18,366 next £118,908
taxable
thresholds apply to non-savings and taxable lump income
sum income (the UK saving, dividend rates and
thresholds apply to savings and dividend income) 19% 20% 21% 41% 46%


For the rest of the UK residents the UK rates and First £37,700 Remaining
taxable
thresholds apply to all income. First £5,000* next £32,700 next £112,300 income
UK non-savings income, for example, income from employment,
self-employment or property income. 20% 20% 40% 45%

Savings income includes bank and building society interest, and

gains made on life insurance polices (without a 'notional' tax credit) 0% 20% 40% 45%

Savings income nil rate – first £1,000 or £500 or £0 0% 0% 0% 0%

Dividend Income – first £2,000 0% 0% 0% 0%

Dividends 7.5% 7.5% 32.5% 38.1%

Taxable lump sum payments 20% 20% 40% 45%

Gains on life insurance policies with a 'notional' tax credit
**Only where some £5,000 savings starting rate band is available 0%** 20% 40% 45%

*If taxable non-savings income is less than £5,000, the balance can be set against savings. Savings income, up
to this balance, is charged at the savings starting rate band of 0%.
The amount of an individuals savings allowance for a tax year which may be £1,000, £500 or nil is with reference
to whether they have any higher rate or additional rate income in the year. Income Tax is charged at the savings
nil rate (rather than the basic, higher or additional rate).
Where an individual receives dividend income that would otherwise be chargeable at the dividend ordinary,
upper or additional rate, and the income is less than or equal to £2,000, the dividend nil rate will apply to all of
the dividend income. Where the dividend income is above £2,000, the lowest part of the dividend income will be
chargeable at 0%, and anything received above £2,000 is taxed at the rate that would apply to that amount if the
dividend nil rate did not exist.
The figure of £10,629 or £37,700 and £150,000 can be increased if you pay tax at the higher rate of 32.5%,
40% or more and make personal pension contributions and/or Gift Aid payments.
The rates of Capital Gains Tax are:
• gains that qualify for Business Asset Disposal and/or Investors Reliefs 10%
• residential property and carried interest
• charged below the higher rate threshold* 18%
• charged above the higher rate threshold* 28%
• other gains
• charged below the higher rate threshold* 10%
• charged above the higher rate threshold* 20%
*Any balance of the higher rate threshold (£37,700) that has not been used by income can be set against capital gains.

Page TCSN 3
Section 1: Add together non-savings income
and lump sum payments
If any box on this page is a minus figure, substitute zero.

Employment
A1
'Employment' pages boxes 1 + 3

A2
'Ministers of religion' pages box 38

'Additional information' pages,

A1 + A2 + A3
page Ai 2 (Share schemes and
A3 A4
employment lump sums) boxes 3 + 4

Benefits from your employment -

A5
'Employment' pages boxes 9 to 16

Expenses from your employment -

A6
'Employment' pages boxes 17 to 20

'Additional information' pages,

A6 + A7
page Ai 2 (Share schemes and
A7 A8
employment lump sums) boxes 11 to 13
A4 + A5 minus A8
A9
Total from all employments

Share schemes
'Additional information' pages,
page Ai 2 (Share schemes and
A10
employment lump sums) box 1

Profit from self-employment

Losses brought forward to be added back,
A11
'Self-employment (short)' pages box 29
A11 + A12
A12 A15
'Self-employment (short)' pages box 31
Losses brought forward to be added back,
A13
'Self-employment (full)' pages box 74
A13 + A14 A15 + A16
A14 A16 A17
'Self-employment (full)' pages box 76

Lloyd's underwriter
Losses brought forward to be added back,
A18
'Lloyd's underwriters' pages box 51
A18 + A19
A19 A20
'Lloyd's underwriters' pages box 52

Page TCSN 4
Profit from partnerships
Losses brought forward to be added back,
A21
'Partnership (short)' pages box 17
A21 + A22
A22 A23
'Partnership (short)' pages box 20
Losses brought forward to be added back,
A24
'Partnership (full)' pages boxes 17 + 38 + 47 + 58
A24 + A25 A23 + A26
A25 A26 A27
'Partnership (full)' pages box 76

Profit from UK property

Losses brought forward to be added back,
A28
'UK property' pages lower of boxes 13 + 14
A28 + A29
A29 A30
'UK property' pages lower of boxes 38 + 39
A30 + A31
A31 A32
'UK property' pages boxes 15 + 40

Foreign income
Losses brought forward to be added back,
A33
'Foreign' pages box 26 minus (box 31 + box 32)
A33 + A34
A34 A35
'Foreign' pages boxes 7.2 + 7.4 + 9 + 13 + 30 + 41 + 42

Trusts and estates

A36
'Trusts etc' pages (boxes 3 + 7 + 16) x 100/80

A37
(boxes 1 + 10) x 100/55

A38
boxes 13 + 22
A36 + A37 + A38 + A39
A39 A40
box 20 x 100/78

UK pensions and state benefits

A41
Tax return, page TR 3 boxes 8 + 11 + 13 + 15 + 16

Other income
A42
Tax return, page TR 3 box 17 minus box 18

Box A42a
is not in use

A9 + A10 + A17 + A20 + A27 +

A32 + A35 + A40 + A41 + A42

A43
Total non-savings income

Lump sum payments

'Additional information' pages, page Ai 2

A44
(Share schemes and employment lump sums) box 5

Page TCSN 5
Section 2: Add together savings income
(excluding dividends)
Partnerships

A45
'Partnership (short)' pages box 28
A45 + A46
A46 A47
'Partnership (full)' pages boxes 35 + 73

Foreign income

A48
Tax return, page TR 3 box 3

A49
'Foreign' pages box 4

A50
'Foreign' pages box 43

A51
'Foreign' pages box 45 x 100/20
lower of A50 and A51 A50 minus A52
A52 A53

A48 + A49 + A53
A54

Trusts and estates

A55
'Trust etc' pages (boxes 4 + 8 + 17) x 100/80

A56
box 11 x 100/55
A55 + A56 + A57
A57 A58
box 14

Interest received from UK banks and building societies

A59
Tax return, page TR 3 box 1 x 100/80

A60
Tax return, page TR 3 box 2
A59 + A60 + A61
'Additional information' pages,
A61 A62
page Ai 1 box 3

Gains on life insurance policies etc

'Additional information' pages,
A63
page Ai 1 boxes 6 + 8
A47 + A54 +
A58 + A62 + A63

A64
Total savings income

Page TCSN 6
Section 3: Add together dividends, and gains on
life policies with tax treated as paid
Partnerships

A65
'Partnership (full)' pages box 70

Foreign income

A66
'Foreign' pages box 11

A67
'Foreign' pages box 6
A66 + A67 + A68
A68 A69
Tax return, page TR 3 box 6

Trusts and estates

A70
'Trusts etc' pages (boxes 5 + 9) x 100/92.5

A71
box 18 x 100/92.5
A70 + A71 + A72
A72 A73
box 12 x 100/61.9

Dividends from UK companies

A74
Tax return, page TR 3 boxes 4 + 5

'Additional information' pages,

A75
page Ai 1 boxes 12 + 13

A74 + A75 + A75a

'Additional information' pages,
A75a A76
page Ai 1 box 13.1

A65 + A69 +
A73 + A76

A77
Total dividend income

Add together gains on life insurance policies etc with tax treated as paid

'Additional information' pages,

A78
page Ai 1 box 4
from A52 A78 + A79
A79 A80
Foreign income

A43 + A44 +
A64 + A77 + A80

A81
Total income 

Page TCSN 7
Double taxation agreement income
A82
'Residence, remittance basis, etc' pages box 20
A81 + A82
A83
Total income + double taxation agreement income 

Payroll Giving and pension payments

'Additional information' pages,

A84
page Ai 3 box 6

A85
Tax return, page TR 4 boxes 1 + 2 + 3 + 4
(A83 + A84) minus A85

A86
Adjusted total income

Section 3a: Status

If any box on this page is a minus figure, substitute zero.
For Scottish residents the Scottish rates and thresholds apply to non-savings and non-dividend income
and the UK rates and thresholds apply to savings and dividends income.
If you're a Scottish customer:
• enter 'Scottish' in S1, otherwise leave blank
• enter £2,097 in S2, otherwise enter zero
• enter £10,629 in S3, otherwise enter £37,700
• enter £18,366 in S4, otherwise enter zero

If you're a Scottish customer enter £118,908 in S5, otherwise enter £112,300

If you're a non-UK resident you're not a Scottish customer. To be a Scottish customer a person must first be
a UK resident for tax purposes.

Rate bands
The Scottish rate band applies to non-savings
status starter rate basic rate band intermediate rate
income only, for example, employment
S1 S2 S3 S4
income, or self-employment

BR band (£37,700)
minus (S2 + S3 + S4) higher rate band
additional rate band S3a S5

S6 £150,000

Page TCSN 8
Section 4: Calculate total allowances and deductions
Loss brought forward
A87
'Self-employment (short)' pages box 29

A88
'Self-employment (full)' pages box 74

A89
'Lloyd's underwriters' pages box 51

A90
'Partnership (short)' pages box 17

A91
'Partnership (full)' pages boxes 17 + 38 + 47 + 58
A28 + A29
A92
'UK property' pages total of boxes
A87 to A93

A93 A94
'Foreign' pages box 26 minus (box 31 + box 32)

Loss of year set against other income

A95
'Self-employment (short)' pages box 33

A96
'Self-employment (full)' pages box 78

A97
'Lloyd's underwriters' pages box 56

A98
'Partnership (short)' pages box 22

A99
'Partnership (full)' pages box 22 + 39

A100
'UK property' pages box 42

A101
'Foreign' pages box 31 total of boxes
A95 to A102

A102 A103
'Capital Gains Tax summary' pages box 41

Post-cessation expenses and losses

A94 + A103 + A104
'Additional information' pages,
A104 A105
page Ai 3 (Income Tax losses) box 6

Qualifying loan interest

'Additional information' pages,
A106
page Ai 2 (Other tax reliefs) box 5

Page TCSN 9
Trade Union etc death benefit payments
'Additional information' pages,
A107
page Ai 2 (Other tax reliefs) box 8

Relief for your losses and qualifying loan interest (A95 to A107) is restricted to £50,000 or, if more, 25% of A86. Losses for
Overlap Relief included in the loss amount are not subject to the restriction and this working sheet may not give the correct
answer. See Helpsheet 204. Go to www.gov.uk and search for 'HS204'.

A108
From A107, or, if applicable, restricted amount from Helpsheet 204

Other deductions
Box A109: payments to retirement annuity contracts and other pension contributions paid gross come into the calculation here
at the deduction stage. Pension payments receiving basic rate tax relief at source (Tax reliefs, page TR 4, box 1) come into the
calculation in Section 6.

Paying personal pensions

A109
Tax return, page TR 4 boxes 2 + 3 + 4

Charitable giving
A110
Tax return, page TR 4 boxes 9 + 10

Annuities and annual payments

A111 x 100/80
'Additional information' pages,
A111 A112
page Ai 2 (Other tax reliefs) box 4

A113
'Trusts etc' pages box 24

A105 + A106 + A108 + A109

+ A110 + A112 + A113

A114
Total deductions

A83 minus A114

A115
Net income

Deduct
Gift Aid and pension payments made net (grossed up)
A116 x 100/80
A116 A117
Tax return, page TR 4 (box 5 minus box 7) + box 8

A118
Tax return, page TR 4 box 1
A117 + A118
A119
Amount for extending basic rate band
from A107
Add back
A120
Trade Union etc death benefit payments
A115 minus
((A117 + A118) minus A120)

A121
Adjusted net income  Copy to box B1 and
copy to box J1

from A43 from A94 A122 minus A123

A122 A123 A124

Loss bought forward

Page TCSN 10
Personal allowances
Box A125: If box A121 is more than £100,000 go to Section 13 on page TCSN 30 to work out the figure for box A125.
If this does not apply, and you're a UK resident, enter £12,570 in box A125.

A125
Personal Allowance (£12,570)
Blind Person's Allowance (£2,520)
A126
Tax return, page TR 4 box 13 total of boxes
A125 to A127
Blind person's surplus allowance from spouse
A127 A128
'Tax calculation summary' pages, page TC 2 box 12
Copy box A127 to 'Tax calculation
summary' pages box 11

Election to reduce personal allowance (Marriage Allowance transfer)

A129
Marriage Allowance transferred out (£1,260) 
(A114 + A128)
minus A129

A130
Total deductions and allowances
A81 minus A130

A131
Total taxable income

Election to reduce personal allowance or entitlement to receive a tax reduction

(Marriage Allowance transfer)
Calculate if, after the personal allowance is reduced or tax reduction received, you're liable to tax at a rate other than the basic rate,
the Scottish basic rate, the dividend nil rate, the savings nil rate, the dividend ordinary rate or the starting rate for savings. Where you
are liable to tax at the dividend nil rate, and if the dividend nil rate were omitted would you be liable to tax at the dividend upper rate
or additional rate? If 'Yes', the transfer is invalid. Where you are liable to tax at the savings nil rate, the savings nil rate applies.
lower of (A64 minus
(A43 + A44) minus A130 minus SR band (£5,000) lower of A64 and A131b2) and PSA
A130 (A43 + A44) minus A131a A131b1 HR (£500)

A131a A131b A131b1 A131b2 A131c

A131b minus
A131b2 + A131c A64 minus A131c1 A131d minus A131b (A131c + A131d) A77 minus A131f

A131c1 A131d A131e A131f A131g

(BR band (£37,700) + lower of (A131h minus (BR band (£37,700) +
A119) minus (A131a + lower of A131c and PSA HR (£500)) A119) minus (A131a +
A131g) (A131h minus A131e) A131c minus A131i and A131j A131c + A131e)
A131h A131i A131j A131k A131l

lower of A131g
and A131l A131g minus A131m A131f minus A131g A80 minus A131o

A131m A131n A131o A131p

If A134a or A131b or A132c is more than 0 you are not entitled to claim the Marriage Allowance Transfer or receive a tax reduction.
Boxes A129 and A260 should not be completed.
from A131a S2 + S3 + S4 + A119 A132a minus A133a

A132a A133a A134a

Above BR for non-savings

A131a + A131e + A131g + BR band

A131i + A131k + A131p (£37,700) + A119 A132b minus A133b

A132b A133b A134b

Above BR for all income
A131n minus A131j

A132c
Above BR for savings and dividends

Personal savings allowance AHR band (£150,000)

A131 minus A133b + A119 A131 minus A136

A135 A136 A137

If A137 is more than 0 then A138 = £0. If A135 is more than 0 then A138 = £500. If not, A138 = £1,000.

A138
Personal savings allowance

Page TCSN 11
Section 5: Calculate taxable income
If any box on this page is a minus figure, substitute zero.
It may be more beneficial for some customers to now have (some of) their deductions and allowances
from box A130 allocated against dividend income before savings income, the Savings income etc is at
boxes A145 to A147 and at boxes A160 to A162. If it's more beneficial to move reliefs and allowances
to dividends in the higher rate range to increase tax at the basic rate but reduce tax at the higher
dividend rate this working sheet may not give the correct answer. Overwrite the amounts in the middle
column to deduct the reliefs and allowances in the way which will result in the greatest reduction in your
liability to Income Tax.
If you think it may be more beneficial to order reliefs and allowances differently you may want to either file
your tax return online, let us do your calculation for you or speak to your tax advisor.

from A43 from A125 A139 minus A140

A139 A140 A141
Non-savings income etc
Copy to box A165

from A44 A140 minus A139 A142 minus A143
A142 A143 A144
Lump sum payments
Copy to box A197

lower of (A143 minus
A142) and (A145 minus
from A64 (SR band (£5,000) + A138)) A145 minus A146
A145 A146 A147
Savings income etc
(A143 minus A142)
from A69 minus A146 A148 minus A149
A148 A149 A150
Foreign dividends

from A75 A149 minus A148 A151 minus A152
A151 A152 A153
Stock dividends

A77 minus (A148 + A151) A152 minus A151 A154 minus A155
A154 A155 A156
UK dividends
Copy boxes A150 +
A153 + A156 to A184

from A80 A155 minus A154 A157 minus A158

A157 A158 A159
Gains on life policies etc
Copy to box A204

from A147 A158 minus A157 A160 minus A161
A160 A161 A162
Savings income etc
Copy to box A172

from A81 A163 minus A130

A163 A164
Total income T
otal taxable income

Page TCSN 12
Section 6: Allocate income to tax bands
If any box on this page is a minus figure, substitute zero.
The first £5,000 of savings income is taxed at 0%; but only if non-savings and savings income is
less than £17,570 (the personal allowance – £12,570 plus the savings starting rate band of £5,000).
Savings income in excess of the savings starting rate band, up to the lower of the amount of the excess
or the individual's savings allowance, is charged at the savings nil rate.

Allocate taxable Allocate taxable Allocate taxable Allocate taxable Allocate taxable
non-savings savings etc dividends lump sum gains on life
income to tax income to income to payments to policies (with
bands tax bands tax bands tax bands notional tax) etc
from A141 from A162 A150 + A153 + A156 from A144 from A159
A165 A172 A184 A197 A204
Income

lower of A197 and SR band (£5,000) minus

SR band (£5,000) (S2 minus (A165 + A172 (A165 + A172 + A184 +
lower of A165 and S2 minus A165 + A184)) A197)

A165a A173 A197a A205

lower of A172 (A165 + A172 + A184) lower of A204

and A173 minus S2 and A205

A174 A197b A206

(A165a + A166 + A167 + lower of (SR band

lower of SR band A172 + A184) minus (£5,000) minus A175) and
Income in (£5,000) and A174 (S2 + S3 + A119) A206
starting A175 A197c A207
rate band

PSA from A138 dividend allowance A176 minus A177

Personal
Savings/Dividend
Allowance
A176 A185 £2,000 A208

lower of (A172 lower of lower of (A204 and

Personal minus A175) and A176 A184 and A185 A207) and A208
Savings/Dividend A177 A186 A209
Allowance used

Box A177a Box A209a

is not in use is not in use

lower of (A204 minus

lower of (A172 minus lower of A184 and A207) and ((BR band
Income in A175) and ((BR band ((BR band (£37,700) (£37,700) + A119) minus
basic rate (£37,700) + A119) + A119) minus (A165 + A172 + A184 +
band before minus (A165 + A175)) (A165 + A172)) A197 + A207))
Dividend
Allowance A177b A187 A209b

Dividend allowance set lower of A177 and A177b lower of A186 and A187 lower of A209 and A209b
against dividend income A177c A188 A209c
in basic rate

lower of (A197 minus

lower of (A165 A197a) and ((BR band
minus A165a) (£37,700) + A119)
and (S3 + A119) A177b minus A177c A187 minus A188 minus A197b) A209b minus A209c
Income in A166 A178 A189 A198 A210
basic rate band

A165 minus A172 minus (A197 minus A197a) A204 minus (A207 +
(A165a + A166) (A175 + A177b) A184 minus A187 minus A198 A209b)
Income above A167 A179 A190 A199 A211
basic rate band

larger of S4 and A119 S4 minus A197c

Intermediate
rate band A167a A199a
available

lower of A167
Income in and S4 lower of A199 and A199a
intermediate A167b A199b
rate band

Page TCSN 13
 Allocate taxable Allocate taxable Allocate taxable Allocate taxable Allocate taxable
non-savings savings etc dividends lump sum gains on life
income to tax income to income to payments to policies (with
bands tax bands tax bands tax bands notional tax) etc

Box A167c Box A199c

is not in use is not in use

(S6 + A119) minus (S6 + A119) minus (S6 + A119) minus (A165 (S6 + A119) minus (A165
(A165 + A175 + (A165 + A172 + + A172 + A184 + A197a + + A172 + A184 + A197 +
Higher rate from S5 A177c + A178) A188 + A189) A198 + A199b) A207 + A209 + A210)
band
A168 A180 A191 A200 A212
available

Income in higher
lower of A179 and A180 lower of A190 and A191 lower of A211 and A212
rate band
before Dividend A180a A192 A212a
Allowance

lower of (A177 minus lower of (A186 minus lower of (A209 minus

Dividend Allowance A177b) and A180 A187) and A191 A209b) and A212
set against dividend A180b A193 A212b
income in higher rate

lower of (A167 lower of A200 and

minus A167b) and A168 A180a minus A180b A192 minus A193 (A199 minus A199b) A212a minus A212b
Income in
higher rate A169 A181 A194 A201 A213
band

A165 minus (A165a + A172 minus (A175 + A184 minus (A186 + A197 minus (A197a + A204 minus (A207 +
Income in A166 + A167b + A169) A177 + A178 + A181) A189 + A194) A198 + A199b + A201) A209 + A210 + A213)
additional A170 A182 A195 A202 A214
rate band

A165a + A166 + A167b A175 + A177 + A178 + A186 + A189 + A197a + A198 + A199b A207 + A209 +
+ A169 + A170 A181 + A182 A194 + A195 + A201 + A202 A210 + A213 + A214)

A171 A183 A196 A203 A215

Page TCSN 14
Section 7: Calculate Income Tax due

Non-savings income
from A165a A216 x 19%
A216 A216a
Starter rate
from A166 A216b x 20%
A216b A217
Basic rate
from A167b A217a x 21%
A217a A217b
Intermediate rate
from A169 A218 x 40%/41%
A218 A219
Higher rate
from A170 A220 x 45%/46%
A220 A221
Additional/top rate
A216a + A217 + A217b + A219 + A221
A221a

Savings income
from A175 A222 x 0%
A222 A223
Savings rate
from A177 A224 x 0%
A224 A225
Nil rate
from A178 A226 x 20%
A226 A227
Basic rate
from A181 A228 x 40%
A228 A229
Higher rate
from A182 A230 x 45%
A230 A231
Additional rate
A223 + A225 + A227 + A229 + A231
A231a

Dividend income
from A186 A232 x 0%
A232 A233
Nil rate
from A189 A234 x 7.5%
A234 A235
Basic rate
from A194 A236 x 32.5%
A236 A237
Higher rate
from A195 A238 x 38.1%
A238 A239
Additional rate
A233 + A235 + A237 + A239
A239a

Page TCSN 15
Redundancy, other lump sums and compensation payments

from A197a A239b x 0%

A239b A239c
Starter rate
from A198 A239d x 20%
A239d A239e
Basic rate
from A199b A239f x 21%
A239f A239g
Intermediate rate
from A201 A239h x 40%
A239h A239i
Higher rate
from A202 A239j x 45%/46%
A239j A239k
Additional/top rate
A239c + A239e + A239g + A239i + A239k
A239l

Gains on life assurance policies etc, with tax treated as paid

from A207 A239m x 0%

A239m A239n
Starting rate
from A209c A239o x 0%
A239o A239p
Nil rate/basic rate
from A210 A239q x 20%
A239q A239r
Basic rate
from A212b A239s x 0%
A239s A239t
Nil rate/higher rate
from A213 A239u x 40%
A239u A239v
Higher rate
from A214 A239w x 45%
A239w A239x
Additional rate
A239n + A239p + A239r + A239t + A239v + A239x
A239y

A221a + A231a + A239a + A239l + A239y

A240
Income Tax due
Copy to box A241

Page TCSN 16
Section 8: Calculate Income Tax due after
tax adjustments
If any box on this page is a minus figure, substitute zero.

from A240
A241
Income Tax due

Other tax reliefs from F16 on page

TCSN 42

A242
Deficiency Relief
Top Slicing Relief can only apply to gains on life policies. If you have gains on life policies go to Section 16
on page TCSN 37 to calculate any Top Slicing Relief due.
from E96 on
page TCSN 41

A243
Top Slicing Relief

Venture Capital Trust shares A244 x 30%

'Additional information' pages,
A244 A245
page Ai 2 box 1

Enterprise Investment Scheme

A246 x 30%
'Additional information' pages,
A246 A247
page Ai 2 box 2

Seed Enterprise Investment Scheme A248 x 50%

'Additional information' pages,
A248 A249
page Ai 2 box 10

Community Investment Tax Relief A250 x 5%

'Additional information' pages,
A250 A251
page Ai 2 box 3
A242 + A243 + A245
Social Investment Tax Relief + A247 + A249
A252 x 30% + A251 + A253
'Additional information' pages,
A252 A253 A254
page Ai 2 box 11
lower of box 7
Maintenance and alimony and £3,530 A255 x 10%
'Additional information' pages,
A255 A255a
page Ai 2 box 7

If you or your spouse or civil partner were born before 6 April 1935, go to Section 14 on page TCSN 31
to work out the figure for box A256.

Married Couple's
A256
Allowance

Married couple's
A257
surplus allowance
Copy box A257 to 'Tax calculation
summary' pages box 13

A256 + A257 A258 x 10%
A258 A259

Page TCSN 17
If any box on this page is a minus figure, substitute zero.

Marriage Allowance transfer

The Marriage Allowance transfer for the recipient is not claimed on the Self Assessment tax return but it's included in the
Self Assessment tax calculation, if there's a digital claim.

A260
Marriage Allowance transfer (£1,260) x 20%

from M13 A260a x 20%

A260a A260b
Relief for finance costs

Non-deductible loan interest from

A261 x 20%
investments into property partnerships
A261 A261a
not included in box 5 page Ai 2 box 12

Box A262 Box A263

is not in use is not in use

A241 minus (A254+ A255a +

A259 + A260 + A260b
Income tax due after
A264
tax reductions

Calculate tax credits on dividends

A265 x 10%
'Foreign' pages remitted dividends
A265 A266
paid before April 2016 box 7.5 x 100/90

If you were not resident in the UK for 2021 to 2022 you may be entitled to a non-payable (A65 + A70 + A72 +
A74 + A75) x 7.5%
tax credit on your dividends and you should complete box A267
A267
If you were a UK resident then A267 is 0 (zero)

A297 minus A293

A267a

If A293 is greater than 0 (zero) A267b =
lower of A267 and A267a.
Else A267b = A267

A267b

from A204 A267c x 20%

A267c A267d
Gains on life policies

A267a minus A267

A267e

If A293 is greater than 0 (zero) A267f =

lower of A267d and A267e.
Else A267f = A267d

A267f
Notional tax

Page TCSN 18
Section 9: Calculate tax due after Gift Aid payments
If any box on this page is a minus figure, substitute zero.

Box A268
is not in use

Gift Aid payments

If you've made Gift Aid payments you must pay Income Tax, at whatever rate, or Capital Gains Tax, at least equal to the basic
rate Income Tax treated as having been deducted. The charity receiving payments from you can reclaim that Income Tax from us.
We must make sure you pay sufficient tax to 'cover' the tax repaid to the charity. If you've not paid enough it may be necessary to
restrict your personal allowances so more income is charged to tax or we may ask you to pay more. Boxes A269 to A275 compare
the tax charged on your income with the tax treated as deducted from your Gift Aid payments.
Do not include pence in boxes A269 and A270. Round down the figure in each of these boxes to the nearest whole pound.

from A117 A269 x 20%

A269 A270

A241 minus (A254 + A259 + A260

A260b + A261a + A267 + A267d)

Income Tax A271

from G52

A272
Capital Gains Tax

Box A273
is not in use

A270 minus (A271 + A272)

Gift Aid tax charge A274

If you completed 'Additional information' page, page Ai4 (Pension savings tax charges boxes) use Helpsheet 345,
'Pensions savings - tax charges' on any excess' or HS345 working sheet to work out the figure for box A275

A275
Pension savings tax charge
Copy box A275 to 'Tax calculation
summary' pages box 6

If you completed box 8 on Tax Return TR3 (State Pension lump sum) go to Section 19 on
page TCSN 46 to work out the figure for box A276.

A276
State Pension lump sum

From J8 on page TCSN 47

A277
Tax charge on Child Benefit

from box COV1 A278 x 100%

Coronavirus support payments incorrectly
A278 A278a
claimed charge

from box COV2 A279 x 100%

Self-employed Income Support payments incorrectly
A279 A279a
claimed charge

Boxes A280 to A292

are not in use

Page TCSN 19
 A274 + A275 + A276
+A277 + A278a + A279a

A293
Total additional tax charges

A264 + A293
Income Tax due for Foreign Tax Credit Relief purposes
A294
Income Tax due

Foreign Tax Credit Relief

A295
'Foreign' pages, page F 1 box 2

A295 + G52

A295a

(A294 + G52) minus A270

A295b

lower of A295a and A295b

A295c

A264 minus A295c

A296
Income Tax due for Foreign Tax Credit Relief

A293 + A296
A297
Income Tax due after tax reductions
Copy to box A328

Page TCSN 20
Section 10: Calculate tax taken off
If any box on this page is a minus figure, substitute zero, unless otherwise stated.

A298
'Employment' pages box 2

A299
'Ministers of religion' pages box 39

A300
Tax return, page TR 3 boxes 10 + 12 + 14
 This box can be negative

A298 + A299 + A300

A301
Total tax deducted under PAYE

A302
Outstanding debt included in your tax code for 2021 to 2022
Copy box A302 to 'Tax calculation
Your 2021 to 2022 tax code may have been adjusted to collect money that you owe. summary' pages box 9

Look at your 2021 to 2022 PAYE Coding Notice. If we've made such an adjustment,
it will show as 'Outstanding debt'. Copy that figure into box A302.
lower of A301 and A302

A303
The amount of PAYE tax set against the outstanding debt 

A301 minus A303

A304
Remaining PAYE tax that can be used in this calculation

A305
'Self-employment (short)' pages box 38

A306
'Self-employment (full)' pages boxes 81 + 82

A307
'Lloyd's underwriters' pages boxes 4 + 14

A308
'Partnership (short)' pages boxes 30 + 31

A309
'Partnership (full)' pages boxes 77 + 78 + 79

A310
'UK property' pages box 21

A311
'Foreign' pages boxes 3 + 5 + 7.1 + 7.3 + 8 + 10 + 12 + 29 + 40

A312
'Trusts etc' pages box 15

A313
'Residence, remittance basis etc' pages boxes 21 + 22

A314
Tax return, page TR 3 box 19

A315
'Additional information' pages, Ai 1 boxes 2 + 10

'Additional information' pages, Ai 2

A316
(Share schemes and employment lump sums) box 6
Total of boxes
A304 to A316

A317

Page TCSN 21
If any box on this page is a minus figure, substitute zero.

Tax taken off from other sections of this working sheet.

A36 x 20%
A318

A37 x 45%
A319

A39 x 22%
A320

A55 x 20%
A321

A56 x 45%
A322

A59 x 20%

A323

A71 x 7.5%

A324

A72 x 38.1% total of boxes A318 to A325

A325 A326


A317 + A326

A327
Total tax paid at source
Copy to box A339

Page TCSN 22
Section 11: Calculate the amount of tax due
for the 2021 to 2022 tax year
If any box on this page is a minus figure, substitute zero.

from A297

A328
Income Tax due

A328 minus (A266 + A267b + A267f)

A328a

If you're self-employed, in a business partnership or are a Lloyd's underwriter,

complete Section 15 starting on page TCSN 34 to work out the figure for box A329.

from D18 on page TCSN 34

A329
Class 4 National Insurance contributions
Copy box A329 to 'Tax calculation
summary' pages box 4

from D19 on page TCSN 35

A330
Class 2 National Insurance contributions
Copy box A330 to 'Tax calculation
summary' pages box 4.1

A328a + A329 + A330

A331
Income Tax, Class 2 and Class 4 National Insurance contributions

If you have to pay tax under PAYE, we try to make your tax code match your circumstances so you pay the right
amount of tax during the year. But your 2021 to 2022 tax code may have been adjusted to collect tax you owe for
earlier years. Look at your 2021 to 2022 PAYE Coding Notice. If we have made such an adjustment, it will include
an 'amount of underpaid tax for earlier years'. Copy that figure into box A332.
A332
Underpaid tax for earlier years included in your 2021 to 2022 tax code
Copy box A332 to 'Tax calculation
summary' pages box 7

If you put 'X' in box 1 of the Student Loan repayments boxes on page TR 5 of the tax return,
go to Section 21 on page TCSN 48 to work out the figure for boxes K333 and A334.

from K41 on page TCSN 51

A333
Student Loan repayment due
Copy box A333 to 'Tax calculation
summary' pages box 3

from K45 on page TCSN 51

A334
Postgraduate Loan repayment due
Copy box A334 to 'Tax calculation
summary' pages box 3.1

Tax due on annuity payments and royalty payments

'Additional information'
A335
page Ai2 (other tax relief) b
ox 4 x 100/80

'Additional information'
A336
page Ai2 (Shares schemes and employment lump sums) box 15 x 100/80

Page TCSN 23
If any box on this page is a minus figure, substitute zero.

from A327

A337
Total tax taken off at source

Box A338: If, because of a change in your circumstances, your 2021 to 2022 tax code was reduced during the year to 5 April 2022,
you may have paid too little tax for the time before your code was reduced. Look at your PAYE Coding Notice for 2021 to 2022 for
the message 'Our estimate of the underpayment for the earlier part of the year is £xxxxxx. We will normally collect any underpayment
through your Self Assessment balancing payment. This will be calculated when your tax return for the year is processed'. But if you
requested this tax to be collected through your tax code for 2022 to 2023, enter the amount in box A338.

A338
2021 to 2022 underpaid tax included in 2022 to 2022 tax code
Copy box A338 to 'Tax calculation
summary' pages box 8

from A337 + A338

A339

(A331 + A332 + A333 + A334

+ A335 + A336) minus A339

A340
Total Income Tax Class 2 and Class 4 NIC's due
This can be a negative figure

from G58 on page TCSN 45

A341
Capital Gains Tax

A340 + A341
Total Income Tax, Class 2 and Class 4 NICs due,
A341a
before Capital Gains Tax overpaid
This can be a negative figure

from G61

A341b
Capital Gains Tax overpaid reducing tax and NICs

A340 minus A341b

Total Income Tax, Class 2 and Class 4 NICs due,
A341c
after Capital Gains Tax overpaid
This can be a negative figure

A341 + A341c

A342
Total tax and National Insurance due

If A342 is larger than A339

A343
Total tax, Student Loan repayments, Postgraduate Loan and NIC's due
Copy box A343 to 'Tax calculation
 summary' pages box 1

If A339 is larger than A342

A343a
Income Tax overpaid
Copy box A343a to 'Tax calculation
summary' pages box 2

You can now use Section 12 on page TCSN 25 if you want to work out what you have to pay us by
31 January 2023, or what we have to pay you.

Page TCSN 24
Section 12: Calculate the amount to pay by 31 January 2023
If any box on this page is a minus figure, substitute zero, unless otherwise stated.

A343 minus A343a

A344

This box can be negative

Tax refunded or set off

A345
Tax return, page TR 5 box 1

There may be an adjustment needed to increase your tax for 2021 to 2022 because you're claiming averaging for farmers and
creators of literary or artistic work, or you're claiming to pay tax on your post-cessation receipts by reference to the year your
business ceased.
Calculate the difference between the actual liability for the earlier year and the liability that would have arisen for the earlier year if
the averaged profit or post-cessation receipts had been included in the return for that year. The adjustment relates to 2021 to 2022
even though it is calculated by reference to the circumstances of the earlier year. If you need help, ask us or your
tax adviser. Enter the amount in box A346.

Increase in tax from adjustment

A346
to earlier years
Copy box A346 to 'Tax calculation
 summary' pages box 14

A344 + A345 + A346

A347
Total due
This box can be negative

There may be an adjustment needed to decrease your tax for 2021 to 2022, calculated by reference to an earlier year, because
you're claiming loss relief calculated by reference to your income or capital gains for an earlier year or years, or you're claiming
averaging for farmers and creators of literary or artistic work.
Do not include losses for which you have previously claimed relief. Calculate the difference between the actual liability for the
earlier year and the liability that would have arisen for the earlier year if the loss, averaged profits or pension payments had
been included in the return for that year. Enter the amount in box A348. If you need help, ask us or your tax adviser.

Decrease in tax from adjustment

A348
to earlier years
Copy box A348 to 'Tax calculation
summary' pages box 15

If you wish to claim tax relief now for a 2022 to 2023 income loss, or certain 2022 to 2023 capital losses, by reference to an
earlier year, for example, 2021 to 2022 (often called 'carrying back' a loss), you should have provided full details of your claim
in the 'Additional information' box, box 19 on page TR 7 of your tax return. You will also need to complete boxes 3, 4 and 5 on the
Additional information page Ai3.

After calculating 2021 to 2022 liability recalculate it by adjusting the losses carried forward and losses set against other income
boxes to reduce your profit and other income by the amount of the loss carried back, and note the new liability. The difference
between the new liability and your original figure from boxes A343 or A343a is the amount of your tax relief for the 2022 to 2023
loss and you should enter it in box A349. When we receive your tax return a credit for this amount will be set against the total tax
due for 2021 to 2022. In some cases where we enquire into your claim, any credit may not be available before the closure of the
enquiry. You may want to use these losses in an earlier year. If so, you will need to recalculate that year's liability before completing
'Additional information' page Ai3 and box A349. If you need help, ask us or your tax adviser.

Next year's repayment

A349
claimed now
Copy box A349 to 'Tax calculation
summary' pages box 16

Page TCSN 25
Look at your Statements of Account (if you've never had a Statement of Account it's unlikely you've paid anything
towards your 2021 to 2022 tax bill yet).

Payments or credits that have been made towards your

A350
2021 to 2022 payments on account

Any other payments or credits, not already included

in boxes A348, A349, or A350, that have been made
A351
towards your 2021 to 2022 tax bill
If you have a tax code and your tax return is received by 31 October 2022, you may be
able to have the tax you owe collected through your tax code for 2023 to 2024.
A347 minus
(A350 + A330)

A352
Tax due minus payments or credits and Class 2
This box can be negative

If box A352 is positive and is less than £3,000 and you want this included in your 2023 to 2024 tax code,
copy the figure in box A352 to box A353; if not, leave box A353 blank.

A353
Amount that can be coded out

A348 + A349 + A350 +

A351 + A353

A354
Adjustments, payments and coded out
This box can be negative

A347 minus A354

Tax due for 2021 to 2022
A355
If box A355 is positive, this is the tax you owe. If box A355 is negative, this is the tax we owe you.
This box can be negative

Payments on account
A340 minus
If box A356 is less than £1,000 you do not have to make payments on account (A330 + A333 + A334 + A353)
for 2022 to 2023; do not complete boxes A357 to A359. Enter '0' in box A361
A356
and complete box A362.
This box can be negative

If more than 80% of your tax bill for 2021 to 2022 is met from tax taken off at
source (that is, if box A356 is less than box A358) you do not need to make
payments on account for 2022 to 2023. Enter zero '0' in box A361 and
complete box A362.

A328 + A328a + A329 A357 x 20%

A357 A358


A356 x 50%
A359
Amount of each payment on account

Page TCSN 26
Claim to reduce payments on account
You may want to reduce your payments on account for 2022 to 2023 (including reducing to nil)
if you expect:
• your 2022 to 2023 income to be lower than 2021 to 2022
• your allowances or reliefs to be higher
• more of your 2022 to 2023 income will be taxed at source, because
– it will be taxed under PAYE
– it will be covered by subcontractor deductions
– you'll have more savings income
If you do want to reduce your payments on account, you must make a reasonable estimate of the difference
between the Income Tax you expect to pay in 2022 to 2023 and your Income Tax on this return. You can reduce
each of your payments by half this difference.
In box 11 of the 'Tax calculation summary' pages enter the amount of each reduced payment on
account (including the pence), or nil, if appropriate, and put 'X' in box 10. Give your reason for reducing
your payments in box 17. If you decide later that your reduced payments are still too high, write to us saying
why you're claiming to reduce again. Make sure the payments you make by 31 January 2023 and
31 July 2023 will add up to your best estimate of your tax bill for 2022 to 2023.
If your 2 payments on account turn out to be different from your 2021 to 2022 tax bill and if you've paid:
• more than you needed to, we'll credit you with interest
• less than you needed to, we'll charge you interest
Your 2 payments on account should be the lower of the actual Income Tax and Class 4 NICs due (net of
tax deducted at source and tax credits on dividends) for 2021 to 2022 or 2022 to 2023. If you've been
careless or fraudulent in claiming to reduce your payments on account, we may charge you a penalty.
If you decide later that you've reduced too much, you can revise your claim upwards and/or pay more in line
with your revised estimate. But if you do not make a claim, we may allocate additional amounts paid to other
outstanding liabilities.
lower of
A359 and A360

A360 A361
Amount of reduced payments on account 
Copy box A360 to 'Tax calculation
summary' pages box 11,
and complete 'Tax calculation
summary' pages box 10

A355 + A361
A362
The amount due by 31 January 2023
If box A362 is positive, this is the tax you owe. This box can be negative

If box A362 is negative, this is the tax we owe you.

Please note that if you make any payment towards your 2021 to 2022 tax bill between now and
31 January 2023, and that payment is not included in box A350 or A351, reduce the figure in
box A362 by the amount of that payment. If 2021 to 2022 payments on account were not paid
by their due dates (31 January 2022 and 31 July 2022), interest may also be due.

Page TCSN 27
Confirmation of where boxes on this working sheet
go to on the 'Tax calculation summary' pages
1  Total tax, Student Loan repayment and Class 4 NICs due before any payments on account
 If the result of your calculation is that you owe tax (there is a figure in box A343), copy the figure from
box A343 to box 1 on the 'Tax calculation summary' pages.
2 Total tax, Student Loan repayment and Class 4 NICs overpaid
If the result of your calculation is that you overpaid tax (there is a figure in box A343a), copy the figure
from box A343a to box 2 on the 'Tax calculation summary' pages.
3 Student Loan repayment due
If you completed the Income Contingent Loan notification box (Loan repayments box 1 on page TR 5 of
your tax return), copy the figure from box A333 to box 3 on the 'Tax calculation summary' pages. Do not
include pence in this box; round down the amount to the nearest whole pound.
3.1 Postgraduate Loan repayment due
If you completed the Income Contingent Loan notification box (Loan repayments box 1 on page TR 5 of
your tax return), copy the figure from box A334 to box 3.1 on the 'Tax calculation summary' pages.
Do not include pence in this box; round down the amount to the nearest whole pound.
4 Class 4 NICs due
If you're self-employed, in a business partnership or are a Lloyd's underwriter you may have to pay
Class 4 NICs. Copy the figure from box A329 to box 4 on the 'Tax calculation summary' pages.
4.1 Class 2 NICs due
If you're self-employed, in a business partnership or are a Lloyd's underwriter you may have to pay
Class 2 NICs. Copy the figure from box A330 to box 4.1 on the 'Tax calculation summary' pages.
5 Capital Gains Tax due
If you completed the 'Capital Gains Tax summary' pages, copy the figure from box A341 to box 5 on the
'Tax calculation summary' pages.
6 Pension charges due
If you completed the working sheet in Helpsheet 345, 'Pensions savings - tax charges', copy the figure
from box A275 to box 6 on the 'Tax calculation summary' pages.
7 Underpaid tax for earlier years included in your tax code for 2021 to 2022
If you pay tax under PAYE and your 2021 to 2022 PAYE Coding Notice has an entry for 'amount of
underpaid tax for earlier years', copy the figure from box A332 to box 7 on the 'Tax calculation summary'
pages.
8 Underpaid tax for 2021 to 2022 included in your tax code for 2022 to 2023
If you pay tax under PAYE and we reduced your tax code in 2021 to 2022 and you asked for any unpaid
tax to be collected through your tax code for 2022 to 2023, copy the figure from box A338 to box 8 on the
'Tax calculation summary' pages.
9 Outstanding debt included in your tax code for 2021 to 2022
If you pay tax under PAYE and your 2021 to 2022 PAYE Coding Notice has an entry for an
'outstanding debt' for an earlier year, copy the figure from the tax code to box 9 on the 'Tax calculation
summary' pages.

Page TCSN 28
10 If you're claiming to reduce your 2022 to 2023 payments on account
Put 'X' in box 10 if you're making a claim to reduce payments on account and give the reason for the
reduction in box 17. You can be charged interest and penalties if you reduce your payments on account
by too much. Please read the notes on page TCSN 26.
11 Your first payment on account for 2022 to 2023
If you're claiming to reduce your 2022 to 2023 payments on account, copy the figure from box A360
to box 11 on the 'Tax calculation summary' pages.
12 Blind person's surplus allowance you can have, and the amount of married couple's surplus
and and allowance you can have.
13 If your spouse or civil partner did not have enough income in the year ended 5 April 2022 to use
any or all of their Married Couple's Allowance or Blind Person's Allowance (if due), you can ask
for the surplus to be transferred to you. If you're unsure whether you can get surplus allowances
from your spouse or civil partner, ask us or your tax adviser.
If you've agreed an amount that can be transferred enter any blind person's surplus allowance in box 12,
and married couple's surplus allowance in box 13 on the 'Tax calculation summary' pages.
14 If the amount of tax due for 2021 to 2022 is affected by adjustments to other tax years, read the
to notes on page TCSN 24.
16 • copy the figure from box A346 to box 14
• copy the figure from box A348 to box 15
• copy the figure from box A349 to box 16

If you need to fill in any of the boxes on pages TCSN 30 to TCSN 52, the working sheet on the
preceding pages should already have directed you to them.
Briefly, the next few pages cover:
• age-related Personal Allowance and Married Couple's Allowance
• working out Class 4 National Insurance contributions
• Top Slicing Relief if any gains on life policies have made you liable to the higher rate
• working out Capital Gains Tax
• working out the tax charge on Child Benefit
• working out Student Loan and Postgraduate Loan repayments

Page TCSN 29
Section 13: Calculate Personal Allowance due if your income
is more than £100,000
If any box on this page is a minus figure, substitute zero.

Income for allowances from A121

B1
Adjusted net income

If you were born after 5 April 1938 but your spouse or civil partner was born before 6 April 1935,
you'll need the figures from boxes B4 and B6 when you work out Married Couple's Allowance.

Income limit for Personal Allowance

B2 £100,000
B1 minus B2
B3

Personal Allowance
B4 £12,570
Copy to box C6
B3 x 50%
B5

B4 minus B5
B6
Reduced Personal Allowance
Copy to boxes A125
and C7

Calculate personal allowance due for your Top Slicing Relief calculation where your income is
more than £100,000
(A86 + E21) minus E20
B7
Only use boxes B7 to B12 if told to on pages TCSN 37 to TCSN 41

Income limit for Personal Allowance

B8 £100,000
B7 minus B8
B9

Personal Allowance
B10 £12,570

B9 x 50%
B11

B10 minus B11
B12
Personal Allowance for Top Slicing Relief only
Copy to box E61

Page TCSN 30
Section 14: Calculate age-related
Married Couple's Allowance due
If any box on this page is a minus figure, substitute zero.
Work out Married Couple's Allowance if you, or your spouse, or your civil partner (or a former wife you were
married to in 2021 to 2022) were born before 6 April 1935.
If you're the husband (and you married before 5 December 2005), or the spouse or civil partner with the
higher income, use boxes C1 to C11 to work out Married Couple's Allowance.
If you're the wife (who married before 5 December 2005) and your husband has transferred Married Couple's
Allowance to you, go to box C16.
If you're the spouse or civil partner with the lower income and your spouse or civil partner (with the higher
income) has transferred Married Couple's Allowance to you, go to box C16.

Table 1
Date of birth of the elder of you, your spouse,
your civil partner or former wife or former civil partner Maximum Married Couple's Allowance
After 5 April 1935 0
Before 6 April 1935 £9,125

C1
Enter the maximum Married Couple's Allowance from Table 1
from B1
C2
Adjusted net income

Income limit for age-related allowances

C3 £30,400
C2 minus C3
C4

C4 x 50%
C5

from B4
C6

from B6 C6 minus C7
C7 C8

C5 minus C8
C9

C1 minus C9
C10

higher of C10 and £3,530
C11

Copy to box A256 on page TCSN 17 unless you were

married or registered this year or unless your spouse or
civil partner is getting half or all of the allowance

Page TCSN 31
Calculate reduced Married Couple's Allowance due
If any box on this page is a minus figure, substitute zero.
If your marriage or civil partnership registration was after 5 May 2021, and either you or your spouse,
or civil partner were born before 6 April 1935, work out reduced Married Couple's Allowance due.

Table 2
Date of marriage or civil partnership registration between: Month
Before 6 May 2021 0
6 May 2021 to 5 June 2021 1
6 June 2021 to 5 July 2021 2
6 July 2021 to 5 August 2021 3
6 August 2021 to 5 September 2021 4
6 September 2021 to 5 October 2021 5
6 October 2021 to 5 November 2021 6
6 November 2021 to 5 December 2021 7
6 December 2021 to 5 January 2022 8
6 January 2022 to 5 February 2022 9
6 February 2022 to 5 March 2022 10
6 March 2022 to 5 April 2022 11
After 5 April 2022 12

C12
Select month from Table 2
C11 x C12
C13

C13 divided by 12
C14

C11 minus C14
C15

Copy to box A256 on page TCSN 17

unless your spouse or
civil partner is getting half or all
of the allowance

Page TCSN 32
If any box on this page is a minus figure, substitute zero.
If you're the wife, or spouse or civil partner with the lower income, use boxes C16 to C20 to work out
the amount of Married Couple's Allowance that can be transferred to you.
If you're the husband, or spouse or civil partner with the higher income, use boxes C16 to C21 if you
want your spouse or civil partner to receive half or all of the allowance.

Table 3: From the Married Couple's Allowance box on 'Additional information' pages,
page Ai 3
If there is an 'X' in box 3 or box 6 £1,765
If there is an 'X' in box 4 or box 7 £3,530
None of the above 0

Only half or all of the minimum Married Couple's Allowance of £3,530 can be transferred.

C16
Select amount from Table 3

C17
Select month from Table 2
C16 x C17
C18

C18 divided by 12
C19

C16 minus C19

If you're the wife, or spouse or civil partner
C20
with the lower income, complete box C20
Copy to box A256 on page TCSN 17

C15 minus C20

If you're the husband, or spouse or civil partner
C21
with the higher income, complete box C21
Copy to box A256 on page TCSN 17

Page TCSN 33
Section 15: Calculate Class 2 and Class 4 NICs due
Class 4 National Insurance contributions
Complete this section if you completed the 'Self-employment (short)' pages, 'Self-employment (full)'
pages, 'Lloyd's underwriters' pages, 'Partnership (short)' pages or 'Partnership (full)' pages. If any box
on this page is a minus figure, substitute zero.

D1
'Self-employment (short)' pages box 31

D2
'Self-employment (full)' pages box 76

D3
'Lloyd's underwriters' pages box 52

D4
'Partnership (short)' pages box 20

D5
'Partnership (full)' pages box 20
total of D1 to D5
D6
Total profits for Class 4 NICs

Adjustment to Class 4 NICs profits

D7
'Self-employment (full)' pages box 102

D8
'Lloyd's underwriters' pages box 65

D9
'Partnership (short)' pages box 27

D10
'Partnership (full)' pages box 27
total of D7 to D10
D11
Total Class 4 NICs adjustments
D6 minus D11
D12
Total profit less adjustment
D12 minus £9,568
D13
Profit on which Class 4 NICs is due

lower of box D13 D14 x 9%

and £40,702 (max £3,663.18)

D14 D15

D13 minus D14 D16 x 2%
D16 D17

D15 + D17
D18
Class 4 NICs due
Copy to box A329
on page TCSN 23

Page TCSN 34
If any box on this page is a minus figure, substitute zero, unless otherwise stated.

If you have paid Class 1 National Insurance complete the R100 calculation overleaf.
If the amount of Class 4 due in D32 is less than the amount in box D18 copy the figure to D18.

Class 2 NICs

You pay Class 2 contributions if you're self-employed. Class 2 contributions are £3.05 a week,
or £3.70 for share fishermen, for 2021 to 2022. If your profits (D12) are below £6,515 for 2021 to 2022,
D19
you can elect to pay Class 2 NICs voluntarily.

Class 4 calculation following Regulation 100, SS(C)R 2001

So that a person with earnings from both an employment and self-employment does not pay
considerably more National Insurance than a person who has a similar level of earnings but from only one
employment, the Class 4 NICs payable is sometimes restricted.
NIM24175 sets out the calculation method for determining the maximum amount of Class 4 NICs.
Depending upon the level of a contributor's profits and the amount of Class 1 and 2 NICs paid,
the maximum amount of Class 4 NICs due will vary. All contributors who are liable to pay both
Class 1 and Class 4 NICs will be required to pay either:
• Class 4 NICs at the main Class 4 NICs percentage only
• a mixture of Class 4 NICs at the main Class 4 NICs percentage and
the additional Class 4 NICs percentage
• Class 4 NICs at the additional Class 4 NICs percentage only
from D13
D20
Profit on which Class 4 NICs is due

Enter earnings subject to Class 1 NICs from all employments,

column 1c from P60 (earnings from PT to UAP) +
D21
column 1d from P60 (earnings from UAP to UEL)
D21 x 12%
D22
Earnings from PT to UEL at primary percentage

Step 1 and step 2

Subtract the Lower Profits Limit (£9,568) from

the Upper Profits Limit (£50,270) for the year.
Multiply the result by 9%. This is £3,663.18
D23 £3,663.18

Step 3

Add to the result of step 2, 53 weeks Class 2 NICs at the rate in force for the year,
D24
usually £161.65. For share fishermen it will be £196.10.
D23 + D24
D25

Step 4
D25 minus (D19 + D22)
Subtract from the result of step 3 the total amount of any Class 2 NICs and any
D26
Class 1 NICs at the main primary percentage that the contributor has paid

Page TCSN 35
If the result of step 4 (D26) is equal to or greater than 0 (zero) and exceeds the aggregate of:
• primary Class 1 NICs payable at the main percentage (D22)
• Class 2 NICs (D19)
• Class 4 NICs payable at the main Class 4 NICs percentage that you would have paid if no maximum existed
(D13 x 9%)
the result of this step is the maximum amount of Class 4 NICs that you're liable to pay. There's no need to
proceed to any further steps.
If D26 is lower than D18 copy D26 to D18, if not, retain the lower figure in D18.
If the above does not apply complete steps 5 to 9.

Step 5 D26 x 100/9

D27
Multiply the result of step 4 by 100/9

Step 6 lower of (D12 or £50,270)

minus (£9,568)
Subtract the lower profits limit from the lesser of the upper profits limit and
D28
the contributor's actual amount of profits for the year 
This box can be negative

Step 7
D28 minus D27
Subtract the result of step 5 from the result of step 6.
D29
If the result of this is a negative value it is treated as nil

Step 8 D29 x 2%
D30
Multiply the result of step 7 by 2%

Step 9 (D12 minus £50,270)

x 2%
Multiply the amount by which the profits and gains
D31
for the year exceed the upper profits limit by 2%

D26 + D30 + D31

The maximum amount of Class 4 NICs payable is the aggregate of steps 4, 8 and 9.
D32
If D32 is lower than D18 copy D32 to D18

Page TCSN 36
Section 16: Calculate Top Slicing Relief
Complete this section if you have gains from life policies.
If any box on this page is a minus figure, substitute zero.
from A81
E1
Total income
from A44
E2
Lump sum payments
E2 + E3
E3 E4
'UK property' pages box 22
E1 minus E4
E5

from A130
E6
Total allowances and deductions
from A110 E6 minus E7
E7 E8
Charitable giving
E5 minus E8
E9
Taxable income for top slicing

Basic rate limit

E10 £37,700
from A118 E10 + E11
E11 E12
Paying personal pensions
E9 minus E12
E13
Amount due at higher rates

If box E13 is zero, no Top Slicing Relief is due. Copy '0' to box A243 on page TCSN 17.
If you have capital gains continue to box E21, otherwise ignore boxes E14 to E87.

E14 £112,300
lower of E13 and E14 E15 x 40%
E15 E16
Amount due at higher rate
E13 minus E15 E17 x 45%
E17 E18
Amount due at additional rate
E16 + E18
E19

Page TCSN 37
If any box on this page is a minus figure, substitute zero.

Gains on life policies Number of years Gains on life policies divided

by number of years
Column X: Copy from boxes Column Y: Copy from boxes X divided by Y
'Foreign' pages box 43, 'Foreign' pages box 44,
'Additional information' pages, 'Additional information' pages,
page Ai 1 (Life insurance page Ai 1 (Life insurance
gains) boxes 4, 6 and 8, or the gains) boxes 5, 7 and 9, or the
'Additional information' box, Additional information' box,
box 21 on page Ai4 box 21 on page Ai4

X Y Z

X Y Z

X Y Z

X Y Z

X Y Z

X Y Z

Total of column above total of column above

E20 E21

Higher rates liability on full gains

A124 minus E3 E22 minus E8
E22 E23
Non-savings income

A64 minus (A50 + A63) E8 minus E22 E24 minus E25

Savings (except gains on life
E24 E25 E26
policies without notional tax)
lower of E26 and
SR band (£5,000)
E27
Savings maximum SR band lower of E27 and
(SR band (£5,000) minus E23)
E28
Savings in SR band
lower of (E26 minus
E28) and A138
E29
Saving maximum nil band
from A77 E25 minus E24 E30 minus E31
E30 E31 E32
Dividends
E23 + E26 + E32
E33
Taxable
E31 minus E30 E20 minus E34
E34 E35
Chargeable Event Gains

lower of E35 and SR band (£5,000)

E36
Starting rate band

Page TCSN 38
If any box on this page is a minus figure, substitute zero.
lower of E36 and (SR band
(£5,000) minus E33) E37 x SR rate (0%)
E37 E38
Gains in SR band
SR band (£5,000) minus E23
E39

E26 minus E39
E40

lower of (E35 minus E37) and
(A138 minus E40) E41 x SNil rate (0%)
E41 E42
Gains in nil band

lower of E33 and E12

BR band used by
E43
other income
lower of (E35 minus (E37 + E41)) and
(E12 minus (E37 + E41 + E43)) E44 x BR rate (20%)
E44 E45
Gains in BR band
lower of E33 and E41
HR band used by
E46
other income
lower of (E35 minus (E37 +
E41 + E44) and (HR band
(£112,300) minus E46) E47 x HR rate (40%)
E47 E48
Gains in HR band
E35 minus (E37 + E41 +
E44 + E47) E49 x AHR rate (45%)
E49 E50
Gains in additional rate band
E38 + E42 + E45 + E48 + E50
E51

E35 x BR rate (20%)

E52

E51 minus E52

E53
Minus basic rate liability

E5 + E21
E54
Higher rates due on sliced gains
E54 minus E20
E55

E55 minus E8
E56

E56 minus E12
E57
Income in higher rate bands
lower of E21 and E57
E58
Sliced gain in higher rate bands
E57 minus E58
E59
Other income in higher rate bands
E15 minus E59
E60
Unused higher rate bands

If E60 is zero (0), no Top Slicing Relief is due.Copy '0' to

box A243 on page TCSN 17 and ignore boxes to E96

Page TCSN 39
If any box on this page is a minus figure, substitute zero.
If A125 is less than the Personal Allowance £12,570 then it may be more beneficial for you to recalculate it
You can do this using boxes B7 to B12 on page TCSN 30.

higher of E6 and
(B12 + E6)
E61

Total deductions and

E61 minus E7
allowances minus
E62
gift of investments

E62 minus E8
Personal Allowance for
E63
Top Slicing Relief
E23 minus E63
E64
Non-savings income

E63 minus E23 E26 minus E65

Savings (except gains on life
E65 E66
policies without notional tax)
lower of E67 and
lower of E66 and (SR band (£5,000)
SR band (£5,000) minus E64)
E67 E68
Savings maximum SR band
lower of E28
and E68
E69
Saving in SR Band
lower of (E66 minus
E69) and A138
E70
Saving maximum nil band
E65 minus E26 E32 minus E71
E71 E72
Dividends
E64 + E66 + E72
E73
Taxable
E62 minus (E22 + E24
+ E30)

E74
Allowance available
E21 minus E74
E75
Chargeable Event Gains

lower of E75 and

SR band (£5,000)
E76

lower of E76 and (SR band
(£5,000) minus E73)

E77
SR band

lower of E77 and ((E28 +

E37) minus E68) E78 x (0%)
E78 E79
Gains in SR band

lower of (E29 minus E70) and

(E75 minus E78)
E80

lower of (E75 minus E78 and
(A138 minus E70) E81 x (0%)
E81 E82
Gains in nil band

Page TCSN 40
If any box on this page is a minus figure, substitute zero.

lower of E73 and E12

BR band used by
E83
other income
lower of (E75 minus (E78 + E81)) and
(E12 minus (E78 + E81 + E83)) E84 x (20%)
E84 E85
Gains in BR band
E73 minus E83
HR band used by
E86
other income
lower of (E75 minus (E78 +
E81 + E84)) and (HR band
(£112,300) minus E86) E87 x (40%)
E87 E88
Gains in HR band
E75 minus (E78 + E81 +
E84 + E87) E89 x (45%)
E89 E90
Gains in additional rate band

If E89 is equal to E21, no Top Slicing Relief is due.

E79 + E82 + E85 + E88 + E90
Copy '0' to box A243 on page TCSN 17
E91
and ignore boxes E91 to E96

E75 x 20%
E92

E91 minus E92

E93
Liability for one year

E20 divided by E21

E94

E93 x E94
E95
Liability for all years

E53 minus E95

E96
Top Slicing Relief due
Copy to box A243
on page TCSN 17

Page TCSN 41
Section 17: Calculate Deficiency Relief
Complete this section if you're claiming Deficiency Relief.
If any box on this page is a minus figure, substitute zero.

Allocate Deficiency Relief to dividends in the higher rate band

Deficiency Relief
'Additional information' pages,
F1
page Ai 1 (Life insurance gains) box 11
from A194
F2
Dividends in higher rate band
lower of F1 and F2
F3
Amount moved to lower rate band
F3 x 25%
F4
Tax adjustment

Allocate Deficiency Relief to savings and non-savings in the higher rate band
F1 minus F3
F5
Remaining Deficiency Relief
If you're a Scottish customer, ignore boxes F6 to F8 otherwise, ignore boxes F9 to F15 A169 + A181 +
A201 + A213

F6
Income in higher rate band
lower of F5 and F6
F7
Amount moved to the basic rate band
F7 x 20%
F8
Tax adjustment

Allocate Deficiency Relief to income that is liable at the higher of the Scottish higher rate and the
higher rate
A169 + A201
F9
Income in higher rate band
lower of F5 and F9
F10
Amount moved to lower rate band
F7 x 21%
F11
Tax adjustment

Allocate Deficiency Relief to income that is liable at the lower of the Scottish higher rate and the
higher rate
F5 minus (F7 + F10)
F12
Remaining Deficiency Relief
A182 + A202
F13
Income in higher rate band
lower of F12 and F13
F14
Amount moved to lower rate band
F14 x 20%
F15
Tax adjustment
F4 + F8 + F11 + F15
F16
Tax Relief due
Copy to box A242 on
page TCSN 17

Page TCSN 42
Section 18: Calculate Capital Gains Tax due
If any box on this page is a minus figure, substitute zero.
All the boxes on this page are from 'Capital Gains Tax summary' pages, with the exception of Foreign Tax
Credit Relief at G53 which is from the 'Foreign' pages.

Residential Non-resident Non-resident Other gains Business

property Capital Gains Capital Gains Asset
and carried Tax Tax Disposal
interest UK UK gains
residential non-residential
properties properties

boxes (17 minus 50) +

box 6 box 52.1 box 52.2 26 + (34 minus 49) boxes 49 + 50

G1 G2 G2a G3 G4
Total gains

Losses brought box 45 G5 minus G1 G5 minus (G1 + G3)

Box G6
forward and used G5 is not in use G7 G8
in-year
G1 minus G5 G3 minus G7 G4 minus G8
Box G10
Gains after losses
brought forward
G9 is not in use G11 G12

box 7
G13
Losses
boxes 19 + 27 +
(35 minus (41 + 43))

G14
Losses

Income losses of box 46

2021 to 2022 set G15
against gains

G13 + G14 + G15 box 52.5 G16a minus G2 G16 minus G9 G16 minus (G9 + G11)
G16 G16a G16b G17 G18
Total losses
G9 minus G16 G2 minus G16a G2a minus G16b G11 minus G17 G12 minus G18
G19 G19a G19b G20 G21
Gains after losses
box 18
G22
Attributed gains
G19b + G20 + G22
Total gains after G23
losses
G24 minus (G19 + G19a) G25 minus G28
Annual Exempt
Amount
G24 £12,300 G25 G26

G19 + G19a minus G24 G23 minus G25 G21 minus G26
Gains after Annual
Exempt Amount and G27 G28 G29
losses
G29 x 10%
Gains chargeable G30
at 10%

Page TCSN 43
If any box on this page is a minus figure substitute zero, unless otherwise stated.

from A164
G31
Taxable income
If you have gains from life policies then copy
E21 to G32, otherwise enter zero (0) in G32.
G31 + G32
G32 G33
Annualised gains
If you have gains from life policies then copy
E20 to G34, otherwise enter zero (0) in G34.
G33 minus G34
G34 G35
Total life policy gains
from F1 G35 minus G36
G36 G37
Deficiency Relief
BR band (£37,700)
+ A119

G38
Basic rate band
G38 minus G37
G39
Basic rate band available to capital gains
G39 minus G29
G40
Available unused basic rate band
lower of G27 and G40 G41 x 18%
G41 G42
Gains chargeable at 18%
G27 minus G41 G43 x 28%
G43 G44
Gains chargeable at 28%
G40 minus G27
G45
Available basic rate band after Non-resident Capital Gains Tax
lower of G28 and G45 G46 x 10%
G46 G47
Gains chargeable at 10%
G28 minus G46 G48 x 20%
G48 G49
Gains chargeable at 20%
G30 + G42 + G44 +
G47 + G49

G50
Capital Gains Tax due on all gains

Capital Gains Tax adjustments

G51
'Capital Gains Tax summary' pages box 51
This box can be a negative figure


G51a
Additional liability from trusts box 52
G50 + G51 + G51a
G52
Revised Capital Gains Tax charged
Copy to box A272 on
page TCSN 19

G53
Foreign Tax Credit Relief box 39
A295b minus A295c
G53a
Total credit cannot be more than

Page TCSN 44
If any box on this page is a minus figure substitute zero, unless otherwise stated.

lower of G53 and G53a

G54
Total Foreign Tax Credit Relief

G52 minus G54

G55
Capital Gains Tax minus Foreign Tax Credit Relief

Tax on non-resident Capital Gains Tax

G56
already charged box 52.4

G57
Tax on Real Time Transaction Gains already charged boxes 10 + 12 + 22 + 30 + 38

G55 minus (G56 + G57)

G58
Capital Gains Tax due

(G56 + G57) minus G55

G59
Capital Gains Tax overpaid

(A331 + A332 + A333 +

A334 + A335 + A336)
minus (A337 + A338)

G60
Total Income Tax, Class 2 and Class 4 NICs due

lower of G59 and G60

G61
Capital Gains Tax (repayable)

G59 minus G60

G62
Capital Gains Tax (not repayable)

Page TCSN 45
Section 19: Calculate tax due on State Pension
paid as a lump sum
Complete this section if you completed box 8 on the tax return, page TR 3 (State Pension lump sum).

State Pension lump sum

H1
Tax return, page TR 3 box 9

If box A164 on page TCSN 12 is greater than (S5 + A119) on pages TCSN 8 and TCSN 10
then enter 45% in box H2, or 46% if you're a Scottish customer.

If box A164 on page TCSN 12 is greater than (S2 + S3 + S4 + A119) on pages TCSN 8 and TCSN 10
then enter 40% in box H2, or 41% if you're a Scottish customer.

If box A164 is zero, enter zero ('0') in box H2.

H2
Otherwise, enter 20% in box H2.

H1 x H2
H3

Copy to box A276

on page TCSN 19

Page TCSN 46
Section 20: Calculate tax due on Child Benefit payments
Complete this section if you completed box 1 on the tax return, page TR 5 (the total amount of
Child Benefit received) and your income (from box A81) is over £50,000.
If any box on this page is a minus figure, substitute zero.

from A121
J1
Adjusted net income for Child Benefit tax charge

Child Benefit income limit

J2 £50,000
J1 minus J2
J3
Adjusted net income in excess of Child Benefit income limit
J3 x 1%
J4

J5 x 1%
High Income Child Benefit Charge
J5 J6
Tax return, page TR 5 box 1
J4 x J6
J7

lower of J5 and J7
J8
Tax charge on Child Benefit 
Copy box J8 to
box A277 on page TCSN 19

Page TCSN 47
Section 21: Calculate Student Loan and
Postgraduate Loan repayments
Complete this section if you completed the Student Loan notification box (Student Loan repayments in box 1)
on page TR 5 of your tax return.
If any box on this page is a minus figure, substitute zero.
When completing box K38, the amount for Student Loan plan 1 is £19,895, the amount for Student Loan plan 2
is £27,295 and the amount for Student Loan plan 4 is £25,000.
When completing box K42, the amount for Postgraduate plan is £21,000.
Add together income that is liable to the Student Loan repayment charge.

K1
'Employment' pages boxes 1 + 3 + 12 + 16

K2
'Employment' pages boxes 17 + 18 + 19 + 20
K1 minus K2
K3

'Additional information' pages

page Ai 2 (Share schemes and
K4
employment lump sums) boxes 1 + 3 + 4 + 5
K3 + K4
K5

'Additional information' pages

page Ai 2 (Share schemes and
K6
employment lump sums) boxes 11 + 12 + 13
K5 minus K6
K7

Boxes K8
and K9 are
not in use

Page TCSN 48
If any box on this page is a minus figure, substitute zero.

Earned income for Student Loan and

Postgraduate purposes
from box K7

K10
'Employment' pages

Box K10a
is not in use

K11
'Ministers of religion' pages boxes 17 + 38 minus (6 + 19)

K12
'Self-employment (short)' pages box 31

K13
'Self-employment (full)' pages box 76

K14
'Lloyd's underwriters' pages box 52

K15
'Partnership (short)' pages box 20

K16
'Partnership (full)' pages box 76

K17
'UK property' pages box 15

K18
Tax return, page TR 3 boxes 8 + 11 + 16

Box K19
is not in use

Total of boxes K10 to K18

Total earned income for Student Loan and
K20
Postgraduate Loan

Box K20a
is not in use

Page TCSN 49
If any box on this page is a minus figure, substitute zero.

Unearned income for Student Loan and Postgraduate Loan purposes

K21
'Partnership (short)' pages box 28

K22
'Partnership (full)' pages boxes 35 + 70 + 73

K23
'UK property' pages box 40
A34 + A54 + A69
K24
'Foreign' pages
A40 + A58 + A73
K25
'Trusts etc' pages
A62 + A76
K26
Interest and dividends

K27
Tax return, page TR 3 box 15

K28
'Additional information', page Ai 1 boxes 4 + 6 + 8
from A42
K29
Other income
total of boxes K21 to K29
K30
Total unearned income 

Unearned income threshold

K31 £2,000

If K30 is greater than K31 enter figure from K30 in box K32
K32
If K30 is less than or equal to K31 leave K32 blank

K20 + K32
Total income for Student Loan purposes and
K33
Postgraduate Loans purposes

Box K33a
is not in use

Student and Postgraduate Loan deductions

A95 + A96 + A97 +
A98 + A99 + A100 +
A101 + A104
K34
Loss of year set against other income

Relief for pension contributions,

K35
tax return, page TR 4 boxes 1 + 2 + 3 + 4
K34 + K35
K36
Total deductions

Page TCSN 50
If any box on this page is a minus figure, substitute zero.

Total income on which

K33 minus K36
Student Loan and Postgraduate Loan
K37
repayments are due

Box K37a
is not in use

K37 minus your plan amount

K38
Student Loan
K38 x 9%
K39
Student Loan repayment due

K40
Tax return, page TR 5 box 13

K39 minus K40

Net Student Loan repayment due
K41
through Self Assessment
Copy to box A333
on page TCSN 23

K37 minus your plan amount

K42
Postgraduate Loan
K42 x 6%
K43
Postgraduate Loan repayment due

K44
Tax return, page TR 5 box 3

K43 minus K44

Net Postgraduate Loan repayment due
K45
through Self Assessment
Copy to box A334
on page TCSN 23

Boxes L1 to
L199 are no
longer in use

Page TCSN 51
Calculate relief for finance costs
Property income
M1
'UK property' pages lower of boxes (44 + 45) and 40

Partnership property income

'Partnership (full)' pages sum of the lower of boxes 41

M2
and (41.1 + 41.2) for each page

'Partnership (full)' pages sum of the lower of boxes 60

M3
and (63.1 + 63.2) for each page

Income from land and property abroad

M4
'Foreign' pages lower of boxes (24.1 + 24.2) and 27

Income from land and property abroad

chargeable as transfer of assets
M5
'Foreign' pages boxes 13.1 + 13.2

Trust and estate UK property and income

from land and property abroad
M6
'Trusts etc' pages boxes 25 + 25.1
from A115
M7
Net income
from A64 + A80
M8
Savings income
from A77
M9
Dividend income
from A128
M10
Allowances
box M7 minus boxes
(M8 + M9 + M10)

M11
Adjusted total income
boxes M1 + M2 + M3
+ M4 + M5 + M6

M12
Allowable amount
lower of boxes M11
and M12

M13
Relievable amount
Copy to box A260a
on page TCSN 18

Page TCSN 52
These notes are for guidance only and reflect the position
at the time of writing. They do not affect the right of appeal.
HMRC Customer Services Group
December 2021 © Crown copyright 2021