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{"sheet":"Pension Inputs","index":0,"n_rows":58,"n_cols":33,"rows_kept":58,"cut":false,"hidden":false,"merged":[[36,8,37,8],[14,47,14,48],[14,39,14,40],[14,41,14,42],[14,35,14,36],[14,45,14,46],[14,37,14,38],[37,32,37,35],[38,32,46,35],[14,43,14,44],[16,39,36,40],[0,18,0,19],[34,18,34,19],[34,22,34,23],[11,18,12,24],[32,16,33,19],[17,18,18,22],[0,12,0,16],[21,21,27,23],[2,12,2,14],[3,12,3,14],[7,18,9,24],[57,12,71,24],[55,12,55,16],[36,21,36,24],[48,16,49,19],[30,12,31,13],[39,21,39,24],[37,21,37,24],[40,21,40,24],[41,21,41,24],[42,21,42,24],[43,21,43,24],[44,21,44,24],[45,21,45,24],[46,21,46,24],[47,21,47,24],[48,21,48,24]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"Annual Allowance Calculator\nBuilt by M&G",null,null,null,null,null,"Tax Year 2026/27"]
["No"]
[null,null,null,null,null,null,null,"For conditional for year joined scheme","Conditional for warnings","Blanking full summary logic",null,null,"What tax year did individual first join a pension?",null,null,null,null,null,"Instructions for use"]
["2008/09",1,null,null,null,null,null,{"$f":"IF($C$7>B4,1,0)","v":0},null,{"$f":"IF(H4=0,B4,\"\")","v":1},null,null,"(If a member prior to 2008/09 tax year select 2008/09).",null,null,null,"2008/09",null,"Step 1 Input tax year first joined a pension scheme"]
["2009/10",2,null,null,null,null,null,0,null,{"$f":"IF(H5=0,B5,\"\")","v":2},null,null,null,null,null,null,{"$f":"IF('Carry Forward Full Workings'!Y20>0,\"Pension Inputs have been entered for a year prior to scheme membership - please amend.\",\"\")","v":""},null,"Step2: Calculate tapered AA if applicable using grey button on right hand side."]
["2010/11",3,null,null,null,null,null,0,null,3,null,null,null,null,null,null,null,null,"Step3: Input existing pension input amounts in white boxes. Inputs are required until there is 3 clear years with no AA excess"]
["2011/12",4,{"$f":"VLOOKUP(Q4,A4:B23,2,FALSE)","v":1},"Added to lookup to capture 2020/23",null,null,null,0,null,4,null,null,null,null,"Total inputs for PIPs ending in Tax Year:",null,"Existing Inputs"]
["2012/13",5,null,null,null,null,null,0,null,5,null,null,null,null,{"$f":"A4","v":"2008/09"},0,0,null,"2008/09 to 2010/11 - Inputs are capped at £50,000 for Carry Forward calculations    "]
["2013/14",6,null,null,null,null,null,0,null,6,null,null,null,null,{"$f":"A5","v":"2009/10"},0,0]
["2014/15",7,null,null,null,null,null,0,null,7,null,null,null,null,{"$f":"A6","v":"2010/11"},0,0]
["2015/16 (pre alignment)",8,null,null,null,null,null,0,null,8,null,null,null,null,{"$f":"A7","v":"2011/12"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Suicide Code"]
["2015/16 (post alignment)",8.5,null,null,null,null,null,0,null,8.5,null,null,null,null,"Inputs prior to 14/10/2010",0,0,null,"Straddling PIPs - if total inputs are less than or equal to £50,000 then put all in as post 14/10/2010. \nIf total inputs are over £50,000 then you need to enter the pre and post 14/10/10 split of inputs. ",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TODAY()","v":"2026-04-22"}]
["2016/17",9,null,null,null,null,null,0,{"$f":"IF('Tapered AA Calculations'!M42>0,IF(Q20<>'Tapered AA Calculations'!M42,1,0),0)","v":0},9,null,null,null,null,"Inputs on or after 14/10/2010",0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2027-04-05"]
["2017/18",10,null,null,null,null,null,0,{"$f":"IF('Tapered AA Calculations'!T43>0,IF(Q21<>'Tapered AA Calculations'!T43,1,0),0)","v":0},10,null,null,null,null,{"$f":"A8","v":"2012/13"},0,0]
["2018/19",11,null,null,null,0,null,0,{"$f":"IF('Tapered AA Calculations'!AA43>0,IF(Q22<>'Tapered AA Calculations'!AA43,1,0),0)","v":0},11,null,null,null,null,{"$f":"A9","v":"2013/14"},0,0]
["2019/20",12,null,null,null,0,null,0,{"$f":"IF('Tapered AA Calculations'!AH43>0,IF(Q23<>'Tapered AA Calculations'!AH43,1,0),0)","v":0},12,null,null,null,null,{"$f":"A10","v":"2014/15"},0,0]
["2020/21",13,null,null,null,0,null,0,{"$f":"IF('Tapered AA Calculations'!AO43>0,IF(Q24<>'Tapered AA Calculations'!AO43,1,0),0)","v":0},13,null,null,null,null,"2015/16"]
["2021/22",14,null,null,null,null,null,0,{"$f":"IF('Tapered AA Calculations'!AV43>0,IF(Q25<>'Tapered AA Calculations'!AV43,1,0),0)","v":0},14,null,null,null,null,"Inputs on or after 09/07/14",0,0,null,"Tapered Annual Allowance Details"]
["2022/23",15,null,null,null,0,null,{"$f":"IF($C$7>B19,1,0)","v":0},{"$f":"IF('Tapered AA Calculations'!BC43>0,IF(Q26<>'Tapered AA Calculations'!BC43,1,0),0)","v":0},15,null,null,null,null,"Inputs on or after 09/07/15",0,0]
["2023/24",16,null,null,null,0,null,{"$f":"IF($C$7>B20,1,0)","v":0},{"$f":"IF('Tapered AA Calculations'!BJ43>0,IF(Q27<>'Tapered AA Calculations'!BJ43,1,0),0)","v":0},16,null,null,null,null,{"$f":"A13","v":"2016/17"},0,0,0,0]
["2024/25",17,null,null,null,0,null,{"$f":"IF($C$7>B21,1,0)","v":0},{"$f":"IF('Tapered AA Calculations'!BQ43>0,IF(Q28<>'Tapered AA Calculations'!BQ43,1,0),0)","v":0},17,null,null,null,null,{"$f":"A14","v":"2017/18"},0,0,0,0]
["2025/26",18,null,null,null,0,null,{"$f":"IF($C$7>B22,1,0)","v":0},{"$f":"IF('Tapered AA Calculations'!BX43>0,IF(Q29<>'Tapered AA Calculations'!BX43,1,0),0)","v":0},18,null,null,null,null,"2018/19",0,0,0,0,null,null,"Input the taper figures here if known - or select relevant tab(s) to calculate.\n\nPlease only use these if you are not using the Tapered AA Calculations tab to work out the annual allowance."]
["2026/27",19,null,null,null,0,null,{"$f":"IF($C$7>B23,1,0)","v":0},{"$f":"IF('Tapered AA Calculations'!BX44>0,IF(Q30<>'Tapered AA Calculations'!BX44,1,0),0)","v":0},19,null,null,null,null,"2019/20",0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2020/21",0,0,0,0]
[null,null,null,null,null,0,null,null,null,null,null,null,null,null,"2021/22",0,0,0,0]
[null,null,null,null,null,0,null,null,null,null,null,null,null,null,"2022/23",0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2023/24",0,0,0,0]
[null,null,null,null,null,0,null,null,null,null,null,null,null,null,"2024/25",0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2025/26",0,0,0,0]
[null,null,null,null,null,0,null,null,null,null,null,null,null,null,"2026/27",0,0,0,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,"Summary Information"]
[null,null,null,null,null,0]
[null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,"                  Existing Inputs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Annual Allowance",null,null,{"$f":"'Carry Forward Full Workings'!W5","v":60000}]
[null,null,null,null,null,null,null,null,"Do not delete this as needed for blanking summary full logic",{"$f":"MIN(J4:J36)","v":1},null,null,null,null,null,null,"Total Inputs ",null,null,{"$f":"'Carry Forward Full Workings'!W13","v":0},null,{"$f":"IF('Tapered AA Calculations'!CE42>0,IF('Tapered AA Calculations'!CE43>=0,IF(Q30='Tapered AA Calculations'!CE43,\"\",\"Pension inputs above do not equal pension inputs in the 2026/27 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unused allowance from this year ",null,null,{"$f":"'Carry Forward Full Workings'!W126","v":60000}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Carry Forward available from:",null,null,null,null,{"$f":"IF('Tapered AA Calculations'!M42>0,IF('Tapered AA Calculations'!M43>=0,IF(Q20='Tapered AA Calculations'!M43,\"\",\"Pension inputs above do not equal pension inputs in the 2016/17 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Tapered AA Calculations'!T42>0,IF('Tapered AA Calculations'!T42>=0,IF(Q21='Tapered AA Calculations'!T43,\"\",\"Pension inputs above do not equal pension inputs in the 2017/18 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O27","v":"2023/24"},null,{"$f":"'Carry Forward Full Workings'!W110","v":60000},null,null,{"$f":"IF('Tapered AA Calculations'!AA42>0,IF('Tapered AA Calculations'!AA43>=0,IF(Q22='Tapered AA Calculations'!AA43,\"\",\"Pension inputs above do not equal pension inputs in the 2018/19 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O28","v":"2024/25"},null,{"$f":"'Carry Forward Full Workings'!W115","v":60000},null,null,{"$f":"IF('Tapered AA Calculations'!AH42>0,IF('Tapered AA Calculations'!AH43>=0,IF(Q23='Tapered AA Calculations'!AH43,\"\",\"Pension inputs above do not equal pension inputs in the 2019/20 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2025/26",null,{"$f":"'Carry Forward Full Workings'!W120","v":60000},{"$f":"SUM(S42:S44)","v":180000},null,{"$f":"IF('Tapered AA Calculations'!AO42>0,IF('Tapered AA Calculations'!AO43>=0,IF(Q24='Tapered AA Calculations'!AO43,\"\",\"Pension inputs above do not equal pension inputs in the 2020/21 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Tapered AA Calculations'!AV42>0,IF('Tapered AA Calculations'!AV43>=0,IF(Q25='Tapered AA Calculations'!AV43,\"\",\"Pension inputs above do not equal pension inputs in the 2021/22 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maximum Allowance Remaining This Year",null,null,{"$f":"T44+T38","v":240000},null,{"$f":"IF('Tapered AA Calculations'!BC42>0,IF('Tapered AA Calculations'!BC43>=0,IF(Q26='Tapered AA Calculations'!BC43,\"\",\"Pension inputs above do not equal pension inputs in the 2022/23 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Tapered AA Calculations'!BJ42>0,IF('Tapered AA Calculations'!BJ43>=0,IF(Q27='Tapered AA Calculations'!BJ43,\"\",\"Pension inputs above do not equal pension inputs in the 2023/24 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Chargeable Amount",null,null,{"$f":"'Carry Forward Full Workings'!W21","v":0},null,{"$f":"IF('Tapered AA Calculations'!BQ42>0,IF('Tapered AA Calculations'!BQ43>=0,IF(Q28='Tapered AA Calculations'!BQ43,\"\",\"Pension inputs above do not equal pension inputs in the 2024/25 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"See Carry Forward Workings for summary or full calculations",null,null,null,null,{"$f":"IF('Tapered AA Calculations'!BX42>0,IF('Tapered AA Calculations'!BX43>=0,IF(Q29='Tapered AA Calculations'!BX43,\"\",\"Pension inputs above do not equal pension inputs in the 2025/26 taper calculator\"),\"\"),\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM('Carry Forward Full Workings'!G21:T21)>0,\"Please note there have been chargeable amounts in previous tax years\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"This tool is for UK financial advisers only. "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Important information about this tool"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"This calculator is designed to give a general demonstration of how a client's pension contributions can determine any unused Annual Allowance; the client may be able to 'carry forward' unused allowance from the last three years to increase their limit for the current tax year. The Annual Allowance calculator takes in the details of the client's previous and expected contributions to their pension arrangements. It then works out if the client could be subject to an Annual Allowance charge; the amount of unused Annual Allowance including any carry forward opportunities.\n\n It should not be taken as offering advice or any recommendation.\n\nYou should be satisfied that the information you have entered into the calculator is correct, for example this tool will assume that any pension contributions  are valid.  You should ensure that the outputs are correct for your client. \n\nThe information in this calculator is based on our current understanding of legislation and HMRC practice as at 6th April 2025 all which is subject to change without notice.\n\nPlease note that this tool will cease to operate at the end of the tax year displayed above. If you require a copy for your records we suggest you print a PDF of the pages required.\n\nEvery care has been taken as to its accuracy, but it must be appreciated that neither M&G nor its representatives can accept any responsibility for loss, however caused, suffered by any person who has acted or refrained from acting as a result of material contained in this tool. "]

{"sheet":"Carry Forward Summary Workings","index":1,"n_rows":27,"n_cols":7,"rows_kept":27,"cut":false,"hidden":false,"merged":[[20,6,23,10],[23,0,23,3],[15,0,15,4],[21,0,21,4],[26,0,26,4]]}
["Annual Allowance Calculator - Summary Workings\nBuilt by M&G"]
[]
[null,{"$f":"'Pension Inputs'!A20","v":"2023/24"},{"$f":"'Pension Inputs'!A21","v":"2024/25"},{"$f":"'Pension Inputs'!A22","v":"2025/26"},{"$f":"'Pension Inputs'!A23","v":"2026/27"}]
[]
["Annual Allowance",{"$f":"'Carry Forward Full Workings'!T7","v":60000},{"$f":"'Carry Forward Full Workings'!U7","v":60000},{"$f":"'Carry Forward Full Workings'!V7","v":60000},{"$f":"'Carry Forward Full Workings'!W7","v":60000}]
[]
["Carry Forward",{"$f":"'Carry Forward Full Workings'!T9","v":120000},{"$f":"'Carry Forward Full Workings'!U9","v":140000},{"$f":"'Carry Forward Full Workings'!V9","v":160000},{"$f":"'Carry Forward Full Workings'!W9","v":180000}]
[]
["Maximum Allowance",{"$f":"SUM(B5:B7)","v":180000},{"$f":"SUM(C5:C7)","v":200000},{"$f":"SUM(D5:D7)","v":220000},{"$f":"SUM(E5:E7)","v":240000}]
[]
["Total Inputs",{"$f":"'Carry Forward Full Workings'!T13","v":0},{"$f":"'Carry Forward Full Workings'!U13","v":0},{"$f":"'Carry Forward Full Workings'!V13","v":0},{"$f":"'Carry Forward Full Workings'!W13","v":0}]
[]
["Unused",{"$f":"MAX(0,B5-B11)","v":60000},{"$f":"MAX(0,C5-C11)","v":60000},60000,60000]
[]
["Excess over standard Annual Allowance",{"$f":"'Carry Forward Full Workings'!T16","v":0},{"$f":"'Carry Forward Full Workings'!U16","v":0},{"$f":"'Carry Forward Full Workings'!V16","v":0},{"$f":"'Carry Forward Full Workings'!W16","v":0}]
[{"$f":"IF((B15+C15+D15)>0,\"As there is an excess in the previous three years it's recommended to check the full workings\",\"\")","v":""}]
["Excessed used by"]
[{"$f":"C3","v":"2024/25"},{"$f":"'Carry Forward Full Workings'!U109","v":0}]
[{"$f":"D3","v":"2025/26"},{"$f":"'Carry Forward Full Workings'!V109","v":0},{"$f":"'Carry Forward Full Workings'!V114","v":0}]
[{"$f":"E3","v":"2026/27"},{"$f":"'Carry Forward Full Workings'!W109","v":0},{"$f":"'Carry Forward Full Workings'!W114","v":0},{"$f":"'Carry Forward Full Workings'!W119","v":0}]
["Unused",{"$f":"MAX(0,B5-B11-B18-B19-B20)","v":60000},{"$f":"MAX(0,C5-C11-C18-C19-C20)","v":60000},{"$f":"MAX(0,D5-D11-D18-D19-D20)","v":60000},{"$f":"MAX(0,E5-E11-E18-E19-E20)","v":60000},null,"Check conditional formatting, for unused from three years ago and chargable amount warning. "]
[{"$f":"IF(B21>0,\"Please note - the unused allowance from three tax years ago will not be available next tax year\",\"\")","v":"Please note - the unused allowance from three tax years ago will not be available next tax year"}]
[]
["Total Allowance Remaining This Year",null,null,null,{"$f":"MAX(0,E9-E11)","v":240000}]
[]
["Chargeable Amount",{"$f":"IF('Carry Forward Full Workings'!T21>0,'Carry Forward Full Workings'!T21,\"\")","v":""},{"$f":"IF('Carry Forward Full Workings'!U21>0,'Carry Forward Full Workings'!U21,\"\")","v":""},{"$f":"IF('Carry Forward Full Workings'!V21>0,'Carry Forward Full Workings'!V21,\"\")","v":""},{"$f":"IF('Carry Forward Full Workings'!W21>0,'Carry Forward Full Workings'!W21,\"\")","v":""}]
[{"$f":"IF(SUM('Carry Forward Full Workings'!G21:R21)>0,\"Please note there have been chargeable amounts in previous tax years\",\"\")","v":""}]

{"sheet":"Carry Forward Full Workings","index":2,"n_rows":143,"n_cols":26,"rows_kept":143,"cut":false,"hidden":false,"merged":[[0,2,0,5],[138,4,138,7],[1,10,1,11],[133,5,133,7],[135,3,135,4],[136,3,136,4],[20,3,21,5]]}
["Needed for blanking",null,"Annual Allowance Calculator -  Full Workings\nBuilt by M&G",null,null,null,null,{"$f":"'Pension Inputs'!S1","v":"Tax Year 2026/27"}]
[{"$f":"'Pension Inputs'!J37","v":1},null,null,null,null,null,null,null,null,null,"2015/16"]
[null,null,null,1,2,3,4,5,6,7,8,8.5,9,10,11,12,13,14,15,16,17,18,19,null,{"$f":"'Pension Inputs'!C7","v":1},"Inputted tax year joined scheme"]
[null,null,null,{"$f":"'Pension Inputs'!$A4","v":"2008/09"},{"$f":"'Pension Inputs'!$A5","v":"2009/10"},{"$f":"'Pension Inputs'!$A6","v":"2010/11"},{"$f":"'Pension Inputs'!$A7","v":"2011/12"},{"$f":"'Pension Inputs'!$A8","v":"2012/13"},{"$f":"'Pension Inputs'!$A9","v":"2013/14"},{"$f":"'Pension Inputs'!$A10","v":"2014/15"},"Pre Alignment","Post Alignment",{"$f":"'Pension Inputs'!$A13","v":"2016/17"},{"$f":"'Pension Inputs'!$A14","v":"2017/18"},{"$f":"'Pension Inputs'!$A15","v":"2018/19"},{"$f":"'Pension Inputs'!$A16","v":"2019/20"},{"$f":"'Pension Inputs'!$A17","v":"2020/21"},{"$f":"'Pension Inputs'!$A18","v":"2021/22"},{"$f":"'Pension Inputs'!$A19","v":"2022/23"},{"$f":"'Pension Inputs'!$A20","v":"2023/24"},{"$f":"'Pension Inputs'!$A21","v":"2024/25"},{"$f":"'Pension Inputs'!$A22","v":"2025/26"},{"$f":"'Pension Inputs'!$A23","v":"2026/27"}]
[null,null,"Annual Allowance Limit",50000,50000,50000,50000,50000,50000,40000,80000,40000,{"$f":"IF('Pension Inputs'!S20>0,'Pension Inputs'!S20,'Tapered AA Calculations'!L35)","v":40000},{"$f":"IF('Pension Inputs'!S21>0,'Pension Inputs'!S21,'Tapered AA Calculations'!S35)","v":40000},{"$f":"IF('Pension Inputs'!S22>0,'Pension Inputs'!S22,'Tapered AA Calculations'!Z35)","v":40000},{"$f":"IF('Pension Inputs'!S23>0,'Pension Inputs'!S23,'Tapered AA Calculations'!AG35)","v":40000},{"$f":"IF('Pension Inputs'!S24>0,'Pension Inputs'!S24,'Tapered AA Calculations'!AN35)","v":40000},{"$f":"IF('Pension Inputs'!S25>0,'Pension Inputs'!S25,'Tapered AA Calculations'!AU35)","v":40000},{"$f":"IF('Pension Inputs'!S26>0,'Pension Inputs'!S26,'Tapered AA Calculations'!BB35)","v":40000},{"$f":"IF('Pension Inputs'!S27>0,'Pension Inputs'!S27,'Tapered AA Calculations'!BI35)","v":60000},{"$f":"IF('Pension Inputs'!S28>0,'Pension Inputs'!S28,'Tapered AA Calculations'!BP35)","v":60000},{"$f":"IF('Pension Inputs'!S29>0,'Pension Inputs'!S29,'Tapered AA Calculations'!BW35)","v":60000},{"$f":"IF('Pension Inputs'!S30>0,'Pension Inputs'!S30,'Tapered AA Calculations'!CD35)","v":60000}]
[]
[null,null,"Annual Allowance",{"$f":"IF(D3<'Pension Inputs'!$C$7,0,D5)","v":50000},{"$f":"IF(E3<'Pension Inputs'!$C$7,0,E5)","v":50000},{"$f":"IF(F3<'Pension Inputs'!$C$7,0,F5)","v":50000},{"$f":"IF(G3<'Pension Inputs'!$C$7,0,G5)","v":50000},{"$f":"IF(H3<'Pension Inputs'!$C$7,0,H5)","v":50000},{"$f":"IF(I3<'Pension Inputs'!$C$7,0,I5)","v":50000},{"$f":"IF(J3<'Pension Inputs'!$C$7,0,J5)","v":40000},{"$f":"IF(K3<'Pension Inputs'!$C$7,0,K5)","v":80000},{"$f":"IF(Y3=L3,L5,0)","v":0},{"$f":"IF(M3<'Pension Inputs'!$C$7,0,M5)","v":40000},{"$f":"IF(N3<'Pension Inputs'!$C$7,0,N5)","v":40000},{"$f":"IF(O3<'Pension Inputs'!$C$7,0,O5)","v":40000},{"$f":"IF(P3<'Pension Inputs'!$C$7,0,P5)","v":40000},{"$f":"IF(Q3<'Pension Inputs'!$C$7,0,Q5)","v":40000},{"$f":"IF(R3<'Pension Inputs'!$C$7,0,R5)","v":40000},{"$f":"IF(S3<'Pension Inputs'!$C$7,0,S5)","v":40000},{"$f":"IF(T3<'Pension Inputs'!$C$7,0,T5)","v":60000},{"$f":"IF(U3<'Pension Inputs'!$C$7,0,U5)","v":60000},{"$f":"IF(V3<'Pension Inputs'!$C$7,0,V5)","v":60000},{"$f":"IF(W3<'Pension Inputs'!$C$7,0,W5)","v":60000}]
[]
[null,null,"Carry Forward",0,{"$f":"E28","v":50000},{"$f":"F28+F33","v":100000},{"$f":"G28+G33+G38","v":150000},{"$f":"H33+H38+H43","v":150000},{"$f":"I38+I43+I48","v":150000},{"$f":"J43+J48+J53","v":150000},{"$f":"K48+K53+K58","v":140000},{"$f":"L48+L53+L58+L63","v":180000},{"$f":"M53+M58+M63+M70","v":130000},{"$f":"N58+N63+N68+N73","v":120000},{"$f":"O78+O73+O68+O63","v":120000},{"$f":"P83+P78+P73","v":120000},{"$f":"Q88+Q83+Q78","v":120000},{"$f":"R93+R88+R83","v":120000},{"$f":"S98+S93+S88","v":120000},{"$f":"T103+T98+T93","v":120000},{"$f":"U98+U103+U108","v":140000},{"$f":"V103+V108+V113","v":160000},{"$f":"W108+W113+W118","v":180000}]
[]
[null,null,"Maximum Allowance","N/A","N/A","N/A",{"$f":"SUM(G7:G9)","v":200000},200000,200000,190000,220000,{"$f":"SUM(L7:L9)","v":180000},170000,160000,160000,160000,{"$f":"SUM(Q7:Q9)","v":160000},160000,160000,180000,200000,220000,240000]
[]
[null,null,"Total Inputs (08/09, 09/10 & 10/11 inputs capped at £50,000)",{"$f":"IF(D3<Y3,0,MIN(50000,'Pension Inputs'!Q8))","v":0},{"$f":"IF(E3<Y3,0,MIN(50000,'Pension Inputs'!Q9))","v":0},{"$f":"IF(F3<Y3,0,MIN(50000,'Pension Inputs'!Q10))","v":0},{"$f":"IF(G3<Y3,0,('Pension Inputs'!Q12+'Pension Inputs'!Q13))","v":0},{"$f":"IF(H3<Y3,0,'Pension Inputs'!$Q14)","v":0},{"$f":"IF(I3<Y3,0,'Pension Inputs'!$Q15)","v":0},{"$f":"IF(J3<Y3,0,'Pension Inputs'!$Q16)","v":0},{"$f":"IF(K3<Y3,0,'Pension Inputs'!Q18)","v":0},{"$f":"IF(L3<Y3,0,'Pension Inputs'!Q19)","v":0},{"$f":"IF(M3<Y3,0,'Pension Inputs'!$Q20)","v":0},{"$f":"IF(N3<Y3,0,'Pension Inputs'!$Q21)","v":0},{"$f":"IF(O3<Y3,0,'Pension Inputs'!$Q22)","v":0},{"$f":"IF(P3<Y3,0,'Pension Inputs'!$Q23)","v":0},{"$f":"IF(Q3<$Y$3,0,'Pension Inputs'!$Q24)","v":0},{"$f":"IF(R3<$Y$3,0,'Pension Inputs'!$Q25)","v":0},{"$f":"IF(S3<$Y$3,0,'Pension Inputs'!$Q26)","v":0},{"$f":"IF(T3<$Y$3,0,'Pension Inputs'!$Q27)","v":0},{"$f":"IF(U3<$Y$3,0,'Pension Inputs'!$Q28)","v":0},{"$f":"IF(V3<$Y$3,0,'Pension Inputs'!$Q29)","v":0},{"$f":"IF(W3<$Y$3,0,'Pension Inputs'!$Q30)","v":0}]
[]
[null,null,null,{"$f":"MIN(0,D7-D13)","v":0},{"$f":"MIN(0,E7-E13)","v":0},{"$f":"MIN(0,F7-F13)","v":0},{"$f":"H138*-1","v":0},{"$f":"MIN(0,H7-H13)","v":0},0,0,0,0,0,0,0,{"$f":"MIN(0,P7-P13)","v":0},0,0,0,0,0,0,0]
[null,null,"Excess over standard Annual Allowance",{"$f":"D15*-1","v":0},0,0,{"$f":"G15*-1","v":0},0,0,0,0,{"$f":"L15*-1","v":0},0,0,0,0,{"$f":"Q15*-1","v":0},0,0,0,0,{"$f":"V15*-1","v":0},0]
[]
[null,null,"Chargeable Amount logic",null,null,null,{"$f":"IF(G21>0,1,0)","v":0},{"$f":"IF(H21>0,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(V21>0,1,0)","v":0},0]
[null,null,"In scheme (based on inputs)",{"$f":"IF(D3>=$Y$3,\"YES\",IF(SUM($D$13:D13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(E3>=$Y$3,\"YES\",IF(SUM($D$13:E13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(F3>=$Y$3,\"YES\",IF(SUM($D$13:F13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(G3>=$Y$3,\"YES\",IF(SUM($D$13:G13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(H3>=$Y$3,\"YES\",IF(SUM($D$13:H13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(I3>=$Y$3,\"YES\",IF(SUM($D$13:I13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(J3>=$Y$3,\"YES\",IF(SUM($D$13:J13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(K3>=$Y$3,\"YES\",IF(SUM($D$13:K13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(L3>=$Y$3,\"YES\",IF(SUM($D$13:L13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(M3>=$Y$3,\"YES\",IF(SUM($D$13:M13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(N3>=$Y$3,\"YES\",IF(SUM($D$13:N13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(O3>=$Y$3,\"YES\",IF(SUM($D$13:O13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(P3>=$Y$3,\"YES\",IF(SUM($D$13:P13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(Q3>=$Y$3,\"YES\",IF(SUM($D$13:Q13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(R3>=$Y$3,\"YES\",IF(SUM($D$13:R13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(S3>=$Y$3,\"YES\",IF(SUM($D$13:S13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(T3>=$Y$3,\"YES\",IF(SUM($D$13:T13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(U3>=$Y$3,\"YES\",IF(SUM($D$13:U13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(V3>=$Y$3,\"YES\",IF(SUM($D$13:V13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(W3>=$Y$3,\"YES\",IF(SUM($D$13:W13)>0,\"YES\",\"NO\"))","v":"YES"},null,{"$f":"COUNTIF(D19:K19,\"YES\")","v":8},">0 means they had nil allowance post, 0 means they joined after budget (assuming inputs OK)"]
[null,null,"Date joined scheme wrong (inputs before date selected) ",{"$f":"AND(D3<$Y$3,D13>0)","v":false},{"$f":"AND(E3<$Y$3,SUM($D$13:E13)>0)","v":false},{"$f":"AND(F3<$Y$3,SUM($D$13:F13)>0)","v":false},{"$f":"AND(G3<$Y$3,SUM($D$13:G13)>0)","v":false},{"$f":"AND(H3<$Y$3,SUM($D$13:H13)>0)","v":false},{"$f":"AND(I3<$Y$3,SUM($D$13:I13)>0)","v":false},{"$f":"AND(J3<$Y$3,SUM($D$13:J13)>0)","v":false},{"$f":"AND(K3<$Y$3,SUM($D$13:K13)>0)","v":false},{"$f":"AND(L3<$Y$3,SUM($D$13:L13)>0)","v":false},{"$f":"AND(M3<$Y$3,SUM($D$13:M13)>0)","v":false},{"$f":"AND(N3<$Y$3,SUM($D$13:N13)>0)","v":false},{"$f":"AND(O3<$Y$3,SUM($D$13:O13)>0)","v":false},{"$f":"AND(P3<$Y$3,SUM($D$13:P13)>0)","v":false},{"$f":"AND(Q3<$Y$3,SUM($D$13:Q13)>0)","v":false},{"$f":"AND(R3<$Y$3,SUM($D$13:R13)>0)","v":false},{"$f":"AND(S3<$Y$3,SUM($D$13:S13)>0)","v":false},{"$f":"AND(T3<$Y$3,SUM($D$13:T13)>0)","v":false},{"$f":"AND(U3<$Y$3,SUM($D$13:U13)>0)","v":false},{"$f":"AND(V3<$Y$3,SUM($D$13:V13)>0)","v":false},{"$f":"AND(W3<$Y$3,SUM($D$13:W13)>0)","v":false},null,{"$f":"COUNTIF(D20:V20,TRUE)","v":0},">0 means warning on summary page:"]
[null,null,"Chargeable Amount","Inputs are capped at £50,000",null,null,{"$f":"G41","v":0},{"$f":"H46","v":0},{"$f":"I51","v":0},{"$f":"J56","v":0},{"$f":"K61","v":0},{"$f":"L61","v":0},{"$f":"M71","v":0},{"$f":"N76","v":0},{"$f":"O81","v":0},{"$f":"P86","v":0},{"$f":"Q91","v":0},{"$f":"R96","v":0},{"$f":"S101","v":0},{"$f":"T106","v":0},{"$f":"U111","v":0},{"$f":"V116","v":0},{"$f":"W121","v":0},null,"Previous chargeable event logic",{"$f":"IF((SUM(G21:V21)>0),1,0)","v":0}]
[]
[null,null,"Carry Forward still available this year",null,null,null,{"$f":"G30+G35+G40","v":150000},{"$f":"H35+H40+H45","v":150000},{"$f":"I40+I45+I50","v":150000},{"$f":"J45+J50+J55","v":150000},{"$f":"K50+K55+K60+K65","v":180000},{"$f":"L50+L55+L60+L65","v":180000},{"$f":"M55+M60+M65+M70","v":130000},{"$f":"N60+N65+N70+N75","v":120000},{"$f":"O65+O70+O75+O80","v":120000},{"$f":"P85+P80+P75","v":120000},{"$f":"Q90+Q85+Q80","v":120000},{"$f":"R95+R90+R85","v":120000},{"$f":"S100+S95+S90","v":120000},{"$f":"T105+T100+T95","v":120000},{"$f":"U100+U105+U110","v":140000},{"$f":"V105+V110+V115","v":160000},{"$f":"W110+W115+W120","v":180000}]
[]
[null,null,"Carry Forward Calculations - Existing Inputs",null,null,null,null,null,null,null,{"$f":"K2","v":"2015/16"}]
[null,null,null,{"$f":"D4","v":"2008/09"},"2009/10","2010/11","2011/12","2012/13","2013/14","2014/15","Pre Alignment","Post Alignment","2016/17","2017/18","2018/19","2019/20","2020/21",{"$f":"R4","v":"2021/22"},"2022/23","2023/24","2024/25","2025/26","2026/27"]
[null,1,{"$f":"'Pension Inputs'!$A4","v":"2008/09"}]
[null,null,"Unused",{"$f":"D7","v":50000},{"$f":"D30","v":50000},{"$f":"E30","v":50000},{"$f":"F30","v":50000}]
[null,null,"Used up",{"$f":"MIN(D7,D13)","v":0},0,0,{"$f":"IF(G16=0,0,IF(G28-G16<0,G28,G16))","v":0}]
[null,null,"Available",{"$f":"MAX(0,D28-D29)","v":50000},{"$f":"MAX(0,E28-E29)","v":50000},{"$f":"MAX(0,F28-F29)","v":50000},{"$f":"MAX(0,G28-G29)","v":50000}]
[null,null,null,null,null,"Excess remaining",{"$f":"G16-G29","v":0},{"$f":"H16","v":0}]
[null,2,2]
[null,null,{"$f":"C$28","v":"Unused"},null,{"$f":"E7","v":50000},{"$f":"E35","v":50000},{"$f":"F35","v":50000},{"$f":"G35","v":50000}]
[null,null,{"$f":"C$29","v":"Used up"},null,{"$f":"MIN(E7,E13)","v":0},0,{"$f":"IF(G16=0,0,IF(G33-G31<0,G33,G31))","v":0},{"$f":"IF(H16=0,0,IF(H33-H31<0,H33,H31))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,{"$f":"E33-E34","v":50000},{"$f":"F33-F34","v":50000},{"$f":"G33-G34","v":50000},{"$f":"H33-H34","v":50000}]
[null,null,null,null,null,"Excess remaining",{"$f":"G31-G34","v":0},{"$f":"H31-H34","v":0},{"$f":"I16","v":0}]
[null,3,{"$f":"'Pension Inputs'!$A6","v":"2010/11"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,{"$f":"F7","v":50000},{"$f":"F40","v":50000},{"$f":"G40","v":50000},{"$f":"H40","v":50000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,{"$f":"MIN(F7,F13)","v":0},{"$f":"IF(G16=0,0,IF(G38-G36<0,G38,G36))","v":0},{"$f":"IF(H16=0,0,IF(H38-H36<0,H38,H36))","v":0},{"$f":"IF(I15=0,0,IF(((I15*-1)-I29-I34)>I38,I38,(I15*-1)-I29-I34))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,{"$f":"F38-F39","v":50000},{"$f":"G38-G39","v":50000},{"$f":"H38-H39","v":50000},{"$f":"I38-I39","v":50000}]
[null,null,null,null,null,"Excess remaining",{"$f":"G36-G39","v":0},{"$f":"H36-H39","v":0},{"$f":"I36-I39","v":0},{"$f":"J16","v":0}]
[null,4,{"$f":"'Pension Inputs'!$A7","v":"2011/12"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,{"$f":"G7","v":50000},{"$f":"G45","v":50000},{"$f":"H45","v":50000},{"$f":"I45","v":50000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,{"$f":"MIN(G7,G13)","v":0},{"$f":"IF(H16=0,0,IF(H43-H41<0,H43,H41))","v":0},{"$f":"IF(I16=0,0,IF(I43-I41<0,I43,I41))","v":0},{"$f":"IF(J16=0,0,IF(J43-J41<0,J43,J41))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,{"$f":"MAX(0,G43-G44)","v":50000},{"$f":"H43-H44","v":50000},{"$f":"I43-I44","v":50000},{"$f":"J43-J44","v":50000}]
[null,null,null,null,null,null,"Excess remaining",{"$f":"H41-H44","v":0},{"$f":"I41-I44","v":0},{"$f":"J41-J44","v":0},{"$f":"K16","v":0}]
[null,5,{"$f":"'Pension Inputs'!$A8","v":"2012/13"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,{"$f":"H7","v":50000},{"$f":"H50","v":50000},{"$f":"I50","v":50000},{"$f":"J50","v":50000},{"$f":"K50","v":50000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,{"$f":"MIN(H7,H13)","v":0},{"$f":"IF(I16=0,0,IF(I48-I46<0,I48,I46))","v":0},{"$f":"IF(J16=0,0,IF(J48-J46<0,J48,J46))","v":0},{"$f":"IF(K16=0,0,IF(K48-K46<0,K48,K46))","v":0},{"$f":"IF(L66=0,0,IF(L48-L66<0,L48,L66))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,{"$f":"H48-H49","v":50000},{"$f":"I48-I49","v":50000},{"$f":"J48-J49","v":50000},{"$f":"K48-K49","v":50000},{"$f":"L48-L49","v":50000}]
[null,null,null,null,null,null,null,"Excess remaining",{"$f":"I46-I49","v":0},{"$f":"J46-J49","v":0},{"$f":"K16-K49","v":0},{"$f":"L66-L49","v":0},{"$f":"M16","v":0}]
[null,6,{"$f":"'Pension Inputs'!$A9","v":"2013/14"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,{"$f":"I7","v":50000},{"$f":"I55","v":50000},{"$f":"J55","v":50000},{"$f":"K55","v":50000},{"$f":"L55","v":50000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,{"$f":"MIN(I7,I13)","v":0},{"$f":"IF(J16=0,0,IF(J53-J51<0,J53,J51))","v":0},{"$f":"IF(K16=0,0,IF(K53-K51<0,K53,K51))","v":0},{"$f":"IF(L51=0,0,IF(L53-L51<0,L53,L51))","v":0},{"$f":"IF(M16=0,0,IF(M53-M51<0,M53,M51))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,{"$f":"I53-I54","v":50000},{"$f":"J53-J54","v":50000},{"$f":"K53-K54","v":50000},{"$f":"L53-L54","v":50000},{"$f":"M53-M54","v":50000}]
[null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"J51-J54","v":0},{"$f":"K51-K54","v":0},{"$f":"L51-L54","v":0},{"$f":"M51-M54","v":0},{"$f":"N16","v":0}]
[null,7,{"$f":"'Pension Inputs'!$A10","v":"2014/15"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,{"$f":"J7","v":40000},{"$f":"J60","v":40000},{"$f":"K60","v":40000},{"$f":"L60","v":40000},{"$f":"M60","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,{"$f":"MIN(J7,J13)","v":0},{"$f":"IF(K16=0,0,IF(K58-K56<0,K58,K56))","v":0},{"$f":"IF(L16=0,0,IF(L58-L56<0,L58,L56))","v":0},{"$f":"IF(M16=0,0,IF(M58-M56<0,M58,M56))","v":0},{"$f":"IF(N16=0,0,IF(N58-N56<0,N58,N56))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,{"$f":"J58-J59","v":40000},{"$f":"K58-K59","v":40000},{"$f":"L58-L59","v":40000},{"$f":"M58-M59","v":40000},{"$f":"N58-N59","v":40000}]
[null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"K56-K59","v":0},{"$f":"L56-L59","v":0},{"$f":"M56-M59","v":0},{"$f":"N56-N59","v":0},{"$f":"O16","v":0}]
[null,8,{"$f":"'Pension Inputs'!$A11","v":"2015/16 (pre alignment)"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,{"$f":"K7","v":80000},{"$f":"K65","v":40000},{"$f":"L65","v":40000},{"$f":"M65","v":40000},{"$f":"N65","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,{"$f":"MIN(K7,K13)","v":0},{"$f":"MIN(L63,L13)","v":0},{"$f":"IF(M16=0,0,IF(M63-M61<0,M63,M61))","v":0},{"$f":"IF(N16=0,0,IF(N63-N61<0,N63,N61))","v":0},{"$f":"IF(O16=0,0,IF(O63-O61<0,O63,O61))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,{"$f":"MIN(K63-K64,40000)","v":40000},{"$f":"L63-L64","v":40000},{"$f":"M63-M64","v":40000},{"$f":"N63-N64","v":40000},{"$f":"O63-O64","v":40000}]
[null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"L16-L64","v":0},{"$f":"M61-M64","v":0},{"$f":"N61-N64","v":0},{"$f":"O61-O64","v":0},{"$f":"P16","v":0}]
[null,null,{"$f":"'Pension Inputs'!$A12","v":"2015/16 (post alignment)"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,{"$f":"L7","v":0},{"$f":"L70","v":0},{"$f":"M70","v":0},{"$f":"N70","v":0}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,{"$f":"MIN(L7,L13)","v":0},{"$f":"IF(M16=0,0,IF(M68-M66<0,M68,M66))","v":0},{"$f":"IF(N16=0,0,IF(N68-N66<0,N68,N66))","v":0},{"$f":"IF(O16=0,0,IF(O68-O66<0,O68,O66))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,{"$f":"L68-L69","v":0},{"$f":"M68-M69","v":0},{"$f":"N68-N69","v":0},{"$f":"O68-O69","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"L16","v":0},{"$f":"M66-M69","v":0},{"$f":"N66-N69","v":0},{"$f":"O66-O69","v":0}]
[null,9,{"$f":"'Pension Inputs'!$A13","v":"2016/17"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,{"$f":"M7","v":40000},{"$f":"M75","v":40000},{"$f":"N75","v":40000},{"$f":"O75","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,{"$f":"MIN(M7,M13)","v":0},{"$f":"IF(N16=0,0,IF(N73-N71<0,N73,N71))","v":0},{"$f":"IF(O16=0,0,IF(O73-O71<0,O73,O71))","v":0},{"$f":"IF(P16=0,0,IF(P73-P66<0,P73,P66))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,{"$f":"M73-M74","v":40000},{"$f":"N73-N74","v":40000},{"$f":"O73-O74","v":40000},{"$f":"P73-P74","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"N71-N74","v":0},{"$f":"O71-O74","v":0},{"$f":"P66-P74","v":0},{"$f":"Q16","v":0}]
[null,10,{"$f":"'Pension Inputs'!$A14","v":"2017/18"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,{"$f":"N7","v":40000},{"$f":"N80","v":40000},{"$f":"O80","v":40000},{"$f":"P80","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(N7,N13)","v":0},{"$f":"IF(O16=0,0,IF(O78-O76<0,O78,O76))","v":0},{"$f":"IF(P16=0,0,IF(P78-P76<0,P78,P76))","v":0},{"$f":"IF(Q16=0,0,IF(Q78-Q16<0,Q78,Q16))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,{"$f":"N78-N79","v":40000},{"$f":"O78-O79","v":40000},{"$f":"P78-P79","v":40000},{"$f":"Q78-Q79","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"O76-O79","v":0},{"$f":"P76-P79","v":0},{"$f":"Q76-Q79","v":0},{"$f":"R16","v":0}]
[null,11,{"$f":"'Pension Inputs'!A15","v":"2018/19"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"O7","v":40000},{"$f":"O85","v":40000},{"$f":"P85","v":40000},{"$f":"Q85","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(O7,O13)","v":0},{"$f":"IF(P16=0,0,IF(P83-P81<0,P83,P81))","v":0},{"$f":"IF(Q16=0,0,IF(Q83-Q81<0,Q83,Q81))","v":0},{"$f":"IF(R16=0,0,IF(R83-R16<0,R83,R16))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"O83-O84","v":40000},{"$f":"P83-P84","v":40000},{"$f":"Q83-Q84","v":40000},{"$f":"R83-R84","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"P81-P84","v":0},{"$f":"Q81-Q84","v":0},{"$f":"R81-R84","v":0},{"$f":"S16","v":0}]
[null,null,{"$f":"'Pension Inputs'!A16","v":"2019/20"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P7","v":40000},{"$f":"P90","v":40000},{"$f":"Q90","v":40000},{"$f":"R90","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(P7,P13)","v":0},{"$f":"IF(Q16=0,0,IF(Q88-Q86<0,Q88,Q86))","v":0},{"$f":"IF(R16=0,0,IF(R88-R86<0,R88,R86))","v":0},{"$f":"IF(S16=0,0,IF(S88-S16<0,S88,S16))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P88-P89","v":40000},{"$f":"Q88-Q89","v":40000},{"$f":"R88-R89","v":40000},{"$f":"S88-S89","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"Q86-Q89","v":0},{"$f":"R86-R89","v":0},{"$f":"S86-S89","v":0},{"$f":"T16","v":0}]
[null,null,{"$f":"'Pension Inputs'!A17","v":"2020/21"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q7","v":40000},{"$f":"Q95","v":40000},{"$f":"R95","v":40000},{"$f":"S95","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(Q7,Q13)","v":0},{"$f":"IF(R16=0,0,IF(R93-R91<0,R93,R91))","v":0},{"$f":"IF(S16=0,0,IF(S93-S91<0,S93,S91))","v":0},{"$f":"IF(T16=0,0,IF(T93-T91<0,T93,T91))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q93-Q94","v":40000},{"$f":"R93-R94","v":40000},{"$f":"S93-S94","v":40000},{"$f":"T93-T94","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"R91-R94","v":0},{"$f":"S91-S94","v":0},{"$f":"T91-T94","v":0},{"$f":"U16","v":0}]
[null,null,{"$f":"'Pension Inputs'!A18","v":"2021/22"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R7","v":40000},{"$f":"R100","v":40000},{"$f":"S100","v":40000},{"$f":"T100","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(R7,R13)","v":0},{"$f":"IF(S16=0,0,IF(S98-S96<0,S98,S96))","v":0},{"$f":"IF(T16=0,0,IF(T98-T96<0,T98,T96))","v":0},{"$f":"IF(U16=0,0,IF(U98-U96<0,U98,U96))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R98-R99","v":40000},{"$f":"S98-S99","v":40000},{"$f":"T98-T99","v":40000},{"$f":"U98-U99","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"S96-S99","v":0},{"$f":"T96-T99","v":0},{"$f":"U96-U99","v":0},{"$f":"V16","v":0}]
[null,null,{"$f":"'Pension Inputs'!A19","v":"2022/23"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S7","v":40000},{"$f":"S105","v":40000},{"$f":"T105","v":40000},{"$f":"U105","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(S7,S13)","v":0},{"$f":"IF(T16=0,0,IF(T103-T101<0,T103,T101))","v":0},{"$f":"IF(U16=0,0,IF(U103-U101<0,U103,U101))","v":0},{"$f":"IF(V16=0,0,IF(V103-V101<0,V103,V101))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S103-S104","v":40000},{"$f":"T103-T104","v":40000},{"$f":"U103-U104","v":40000},{"$f":"V103-V104","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"T101-T104","v":0},{"$f":"U101-U104","v":0},{"$f":"V101-V104","v":0},{"$f":"W16","v":0}]
[null,null,{"$f":"'Pension Inputs'!A20","v":"2023/24"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T7","v":60000},{"$f":"T110","v":60000},{"$f":"U110","v":60000},{"$f":"V110","v":60000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(T7,T13)","v":0},{"$f":"IF(U16=0,0,IF(U108-U106<0,U108,U106))","v":0},{"$f":"IF(V16=0,0,IF(V108-V106<0,V108,V106))","v":0},{"$f":"IF(W16=0,0,IF(W108-W106<0,W108,W106))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T108-T109","v":60000},{"$f":"U108-U109","v":60000},{"$f":"V108-V109","v":60000},{"$f":"W108-W109","v":60000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"U106-U109","v":0},{"$f":"V106-V109","v":0},{"$f":"W106-W109","v":0}]
[null,null,{"$f":"'Pension Inputs'!A21","v":"2024/25"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U7","v":60000},{"$f":"U115","v":60000},{"$f":"V115","v":60000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(U7,U13)","v":0},{"$f":"IF(V16=0,0,IF(V113-V111<0,V113,V111))","v":0},{"$f":"IF(W16=0,0,IF(W113-W111<0,W113,W111))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U113-U114","v":60000},{"$f":"V113-V114","v":60000},{"$f":"W113-W114","v":60000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"V111-V114","v":0},{"$f":"W111-W114","v":0}]
[null,null,{"$f":"'Pension Inputs'!A22","v":"2025/26"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V7","v":60000},{"$f":"V120","v":60000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(V7,V13)","v":0},{"$f":"IF(W16=0,0,IF(W118-W116<0,W118,W116))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V118-V119","v":60000},{"$f":"W118-W119","v":60000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"W116-W119","v":0}]
[]
[null,null,{"$f":"'Pension Inputs'!A23","v":"2026/27"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W7","v":60000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(W7,W13)","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W124-W125","v":60000}]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"2010 Straddling PIP calculation"]
[null,null,null,null,null,"Allowance","Actual","Excess"]
[null,null,null,"Pre 14/10/10",null,{"$f":"255000-(MIN(50000,G137))","v":255000},{"$f":"'Pension Inputs'!Q12","v":0},{"$f":"MAX(0,G136-F136)","v":0}]
[null,null,null,"Post 14/10/10",null,{"$f":"G5","v":50000},{"$f":"'Pension Inputs'!Q13","v":0},{"$f":"MAX(0,G137-F137)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(H136:H137)","v":0}]
[null,null,null,null,"2015 Pre and Post Budget PIPs"]
[null,null,null,null,null,"Allowance","Actual","Excess"]
[null,null,null,null,"Pre 9/7/15",{"$f":"K7","v":80000},{"$f":"'Pension Inputs'!Q18","v":0},{"$f":"MAX(0,G141-F141)","v":0}]
[null,null,null,null,"Post 9/7/15",{"$f":"IF(H141>0,0,MIN(40000,80000-G141))","v":40000},{"$f":"'Pension Inputs'!Q19","v":0},{"$f":"MAX(0,G142-F142)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(H141:H142)","v":0}]

{"sheet":"Tapered AA Calculations","index":3,"n_rows":43,"n_cols":84,"rows_kept":43,"cut":false,"hidden":false,"merged":[[33,74,33,75],[34,74,34,75],[2,64,2,68],[33,67,33,68],[34,67,34,68],[2,71,2,75],[2,1,2,2],[2,57,2,61],[33,60,33,61],[34,60,34,61],[2,43,2,47],[33,46,33,47],[34,46,34,47],[2,50,2,54],[33,53,33,54],[34,53,34,54],[2,29,2,33],[33,32,33,33],[34,32,34,33],[2,36,2,40],[33,39,33,40],[0,4,0,5],[2,78,2,82],[33,81,33,82],[34,81,34,82],[36,8,36,11],[29,4,36,4],[34,39,34,40],[2,15,2,19],[2,22,2,26],[34,11,34,12],[33,11,33,12],[33,18,33,19],[34,18,34,19],[33,25,33,26],[34,25,34,26],[2,8,2,12]]}
[null,null,null,null,"Tapered Annual Allowance Calculations\nBuilt by M&G",null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,"Please select the year (or years) that you need to do taper calculations for. ",null,null,"Instructions:\nInput relevant figures in white boxes. Tapered Allowance will be calculated where relevant.\nFor income definitions see Pensions Tax Manual - PTM057100",null,null,null,"2016/17 Tax Year",null,null,null,null,null,null,"2017/18 Tax Year",null,null,null,null,null,null,"2018/19 Tax Year",null,null,null,null,null,null,"2019/20 Tax Year",null,null,null,null,null,null,"2020/21 Tax Year",null,null,null,null,null,null,"2021/22 Tax Year",null,null,null,null,null,null,"2022/23 Tax Year",null,null,null,null,null,null,"2023/24 Tax Year",null,null,null,null,null,null,"2024/25 Tax Year",null,null,null,null,null,null,"2025/26 Tax Year",null,null,null,null,null,null,"2026/27 Tax Year"]
[]
[null,null,null,null,null,null,null,null,null,null,"Adjusted \nIncome",null,"Threshold\nIncome",null,null,null,null,"Adjusted \nIncome",null,"Threshold\nIncome",null,null,null,null,"Adjusted \nIncome",null,"Threshold\nIncome",null,null,null,null,"Adjusted \nIncome",null,"Threshold\nIncome",null,null,null,null,"Adjusted \nIncome",null,"Threshold\nIncome",null,null,null,null,"Adjusted \nIncome",null,"Threshold\nIncome",null,null,null,null,"Adjusted \nIncome",null,"Threshold\nIncome",null,null,null,null,"Adjusted \nIncome",null,"Threshold\nIncome",null,null,null,null,"Adjusted \nIncome",null,"Threshold\nIncome",null,null,null,null,"Adjusted \nIncome",null,"Threshold\nIncome",null,null,null,null,"Adjusted \nIncome",null,"Threshold\nIncome"]
[]
[null,null,null,null,"Total Income",null,null,null,0,null,{"$f":"I7","v":0},null,{"$f":"I7","v":0},null,null,0,null,{"$f":"P7","v":0},null,{"$f":"P7","v":0},null,null,0,null,{"$f":"W7","v":0},null,{"$f":"W7","v":0},null,null,0,null,{"$f":"AD7","v":0},null,{"$f":"AD7","v":0},null,null,0,null,{"$f":"AK7","v":0},null,{"$f":"AK7","v":0},null,null,0,null,{"$f":"AR7","v":0},null,{"$f":"AR7","v":0},null,null,0,null,{"$f":"AY7","v":0},null,{"$f":"AY7","v":0},null,null,0,null,{"$f":"BF7","v":0},null,{"$f":"BF7","v":0},null,null,0,null,{"$f":"BM7","v":0},null,{"$f":"BM7","v":0},null,null,0,null,{"$f":"BT7","v":0},null,{"$f":"BT7","v":0},null,null,0,null,{"$f":"CA7","v":0},null,{"$f":"CA7","v":0}]
[null,null,null,null,"(please remember to deduct net pay contributions from this figure)",null,null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-"]
[]
[null,null,null,null,"Allowable Reliefs",null,null,null,0,null,{"$f":"I10","v":0},null,{"$f":"I10","v":0},null,null,0,null,{"$f":"P10","v":0},null,{"$f":"P10","v":0},null,null,0,null,{"$f":"W10","v":0},null,{"$f":"W10","v":0},null,null,0,null,{"$f":"AD10","v":0},null,{"$f":"AD10","v":0},null,null,0,null,{"$f":"AK10","v":0},null,{"$f":"AK10","v":0},null,null,0,null,{"$f":"AR10","v":0},null,{"$f":"AR10","v":0},null,null,0,null,{"$f":"AY10","v":0},null,{"$f":"AY10","v":0},null,null,0,null,{"$f":"BF10","v":0},null,{"$f":"BF10","v":0},null,null,0,null,{"$f":"BM10","v":0},null,{"$f":"BM10","v":0},null,null,0,null,{"$f":"BT10","v":0},null,{"$f":"BT10","v":0},null,null,0,null,{"$f":"CA10","v":0},null,{"$f":"CA10","v":0}]
[null,null,null,null,null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+"]
[null,null,null,null,"Net Pay Contributions",null,null,null,0,null,{"$f":"I12","v":0},null,null,null,null,0,null,{"$f":"P12","v":0},null,null,null,null,0,null,{"$f":"W12","v":0},null,null,null,null,0,null,{"$f":"AD12","v":0},null,null,null,0,0,null,{"$f":"AK12","v":0},null,null,null,null,0,null,{"$f":"AR12","v":0},null,null,null,null,0,null,{"$f":"AY12","v":0},null,null,null,null,0,null,{"$f":"BF12","v":0},null,null,null,null,0,null,{"$f":"BM12","v":0},null,null,null,null,0,null,{"$f":"BT12","v":0},null,null,null,null,0,null,{"$f":"CA12","v":0}]
[null,null,null,null,"(including any s226 contributions)",null,null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-"]
[]
[null,null,null,null,"Relief at Source contributions (Gross)",null,null,null,0,null,null,null,{"$f":"I15","v":0},null,null,0,null,null,null,{"$f":"P15","v":0},null,null,0,null,null,null,{"$f":"W15","v":0},null,null,0,null,null,null,{"$f":"AD15","v":0},null,0,0,null,null,null,{"$f":"AK15","v":0},null,null,0,null,null,null,{"$f":"AR15","v":0},null,null,0,null,null,null,{"$f":"AY15","v":0},null,null,0,null,null,null,{"$f":"BF15","v":0},null,null,0,null,null,null,{"$f":"BM15","v":0},null,null,0,null,null,null,{"$f":"BT15","v":0},null,null,0,null,null,null,{"$f":"CA15","v":0}]
[null,null,null,null,null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+"]
[null,null,null,null,"Value of employer pension contributions"]
[null,null,null,null,"Employer Penson Contributions to Money Purchase",null,null,null,0,null,{"$f":"I18","v":0},null,null,null,null,0,null,{"$f":"P18","v":0},null,null,null,null,0,null,{"$f":"W18","v":0},null,null,null,null,0,null,{"$f":"AD18","v":0},null,null,null,null,0,null,{"$f":"AK18","v":0},null,null,null,null,0,null,{"$f":"AR18","v":0},null,null,null,null,0,null,{"$f":"AY18","v":0},null,null,null,null,0,null,{"$f":"BF18","v":0},null,null,null,null,0,null,{"$f":"BM18","v":0},null,null,null,null,0,null,{"$f":"BT18","v":0},null,null,null,null,0,null,{"$f":"CA18","v":0}]
[null,null,null,null,null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+"]
[null,null,null,null,"Total DB Pension Input Amount for year",null,null,null,0,null,{"$f":"I20","v":0},null,null,null,null,0,null,{"$f":"P20","v":0},null,null,null,null,0,null,{"$f":"W20","v":0},null,null,null,null,0,null,{"$f":"AD20","v":0},null,null,null,null,0,null,{"$f":"AK20","v":0},null,null,null,null,0,null,{"$f":"AR20","v":0},null,null,null,null,0,null,{"$f":"AY20","v":0},null,null,null,null,0,null,{"$f":"BF20","v":0},null,null,null,null,0,null,{"$f":"BM20","v":0},null,null,null,null,0,null,{"$f":"BT20","v":0},null,null,null,null,0,null,{"$f":"CA20","v":0}]
[null,null,null,null,null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-",null,null,null,null,null,null,"-"]
[null,null,null,null,"Total gross employee contribution to DB  scheme(s) included above",null,null,null,0,null,{"$f":"I22","v":0},null,null,null,null,0,null,{"$f":"P22","v":0},null,null,null,null,0,null,{"$f":"W22","v":0},null,null,null,null,0,null,{"$f":"AD22","v":0},null,null,null,null,0,null,{"$f":"AK22","v":0},null,null,null,null,0,null,{"$f":"AR22","v":0},null,null,null,null,0,null,{"$f":"AY22","v":0},null,null,null,null,0,null,{"$f":"BF22","v":0},null,null,null,null,0,null,{"$f":"BM22","v":0},null,null,null,null,0,null,{"$f":"BT22","v":0},null,null,null,null,0,null,{"$f":"CA22","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+",null,null,null,null,null,null,"+"]
[null,null,null,null,"Employment income given up for pension contributions post 09/07/15",null,null,null,0,null,null,null,{"$f":"I25","v":0},null,null,0,null,null,null,{"$f":"P25","v":0},null,null,0,null,null,null,{"$f":"W25","v":0},null,null,0,null,null,null,{"$f":"AD25","v":0},null,null,0,null,null,null,{"$f":"AK25","v":0},null,null,0,null,null,null,{"$f":"AR25","v":0},null,null,0,null,null,null,{"$f":"AY25","v":0},null,null,0,null,null,null,{"$f":"BF25","v":0},null,null,0,null,null,null,{"$f":"BM25","v":0},null,null,0,null,null,null,{"$f":"BT25","v":0},null,null,0,null,null,null,{"$f":"CA25","v":0}]
[null,null,null,null,null,null,null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-",null,null,null,null,"-",null,"-"]
[]
[null,null,null,null,"Taxable Lump Sum Death Benefits (Gross Value)",null,null,null,0,null,{"$f":"I28","v":0},null,{"$f":"I28","v":0},null,null,0,null,{"$f":"P28","v":0},null,{"$f":"P28","v":0},null,null,0,null,{"$f":"W28","v":0},null,{"$f":"W28","v":0},null,null,0,null,{"$f":"AD28","v":0},null,{"$f":"AD28","v":0},null,null,0,null,{"$f":"AK28","v":0},null,{"$f":"AK28","v":0},null,null,0,null,{"$f":"AR28","v":0},null,{"$f":"AR28","v":0},null,null,0,null,{"$f":"AY28","v":0},null,{"$f":"AY28","v":0},null,null,0,null,{"$f":"BF28","v":0},null,{"$f":"BF28","v":0},null,null,0,null,{"$f":"BM28","v":0},null,{"$f":"BM28","v":0},null,null,0,null,{"$f":"BT28","v":0},null,{"$f":"BT28","v":0},null,null,0,null,{"$f":"CA28","v":0},null,{"$f":"CA28","v":0}]
[]
[null,null,null,null,"Warning, once you have calculated the remaining AA for the member be aware that any further contributions may change the tapered calculation. \n\nFor instance if the employer is planning to contribute the remaining AA for a member, the contribution they can make will be  two thirds of the remaining AA that has been calculated. ",null,null,null,"Totals",null,{"$f":"K7-K10+K12+(K18+K20-K22)-K28","v":0},null,{"$f":"M7-M10-M15+M25-M28","v":0},null,null,"Totals",null,{"$f":"R7-R10+R12+(R18+R20-R22)-R28","v":0},null,{"$f":"T7-T10-T15+T25-T28","v":0},null,null,"Totals",null,{"$f":"Y7-Y10+Y12+(Y18+Y20-Y22)-Y28","v":0},null,{"$f":"AA7-AA10-AA15+AA25-AA28","v":0},null,null,"Totals",null,{"$f":"AF7-AF10+AF12+(AF18+AF20-AF22)-AF28","v":0},null,{"$f":"AH7-AH10-AH15+AH25-AH28","v":0},null,null,null,null,{"$f":"AM7-AM10+AM12+(AM18+AM20-AM22)-AM28","v":0},null,{"$f":"AO7-AO10-AO15+AO25-AO28","v":0},null,null,"Totals",null,{"$f":"AT7-AT10+AT12+(AT18+AT20-AT22)-AT28","v":0},null,{"$f":"AV7-AV10-AV15+AV25-AV28","v":0},null,null,"Totals",null,{"$f":"BA7-BA10+BA12+(BA18+BA20-BA22)-BA28","v":0},null,{"$f":"BC7-BC10-BC15+BC25-BC28","v":0},null,null,"Totals",null,{"$f":"BH7-BH10+BH12+(BH18+BH20-BH22)-BH28","v":0},null,{"$f":"BJ7-BJ10-BJ15+BJ25-BJ28","v":0},null,null,"Totals",null,{"$f":"BO7-BO10+BO12+(BO18+BO20-BO22)-BO28","v":0},null,{"$f":"BQ7-BQ10-BQ15+BQ25-BQ28","v":0},null,null,"Totals",null,{"$f":"BV7-BV10+BV12+(BV18+BV20-BV22)-BV28","v":0},null,{"$f":"BX7-BX10-BX15+BX25-BX28","v":0},null,null,"Totals",null,{"$f":"CC7-CC10+CC12+(CC18+CC20-CC22)-CC28","v":0},null,{"$f":"CE7-CE10-CE15+CE25-CE28","v":0}]
[]
[null,null,null,null,null,null,null,null,"Limit breached?",null,{"$f":"IF(K30>150002,\"Yes\",\"No\")","v":"No"},null,{"$f":"IF(M30>110000,\"Yes\",\"No\")","v":"No"},null,null,"Limit breached?",null,{"$f":"IF(R30>150002,\"Yes\",\"No\")","v":"No"},null,{"$f":"IF(T30>110000,\"Yes\",\"No\")","v":"No"},null,null,"Limit breached?",null,{"$f":"IF(Y30>150002,\"Yes\",\"No\")","v":"No"},null,{"$f":"IF(AA30>110000,\"Yes\",\"No\")","v":"No"},null,null,"Limit breached?",null,{"$f":"IF(AF30>150002,\"Yes\",\"No\")","v":"No"},null,{"$f":"IF(AH30>110000,\"Yes\",\"No\")","v":"No"},null,null,null,null,{"$f":"IF(AM30>240002,\"Yes\",\"No\")","v":"No"},null,{"$f":"IF(AO30>200000,\"Yes\",\"No\")","v":"No"},null,null,"Limit breached?",null,{"$f":"IF(AT30>240002,\"Yes\",\"No\")","v":"No"},null,{"$f":"IF(AV30>200000,\"Yes\",\"No\")","v":"No"},null,null,"Limit breached?",null,{"$f":"IF(BA30>240002,\"Yes\",\"No\")","v":"No"},null,{"$f":"IF(BC30>200000,\"Yes\",\"No\")","v":"No"},null,null,"Limit breached?",null,{"$f":"IF(BH30>260002,\"Yes\",\"No\")","v":"No"},null,{"$f":"IF(BJ30>200000,\"Yes\",\"No\")","v":"No"},null,null,"Limit breached?",null,{"$f":"IF(BO30>260002,\"Yes\",\"No\")","v":"No"},null,{"$f":"IF(BQ30>200000,\"Yes\",\"No\")","v":"No"},null,null,"Limit breached?",null,{"$f":"IF(BV30>260002,\"Yes\",\"No\")","v":"No"},null,{"$f":"IF(BX30>200000,\"Yes\",\"No\")","v":"No"},null,null,"Limit breached?",null,{"$f":"IF(CC30>260002,\"Yes\",\"No\")","v":"No"},null,{"$f":"IF(CE30>200000,\"Yes\",\"No\")","v":"No"}]
[]
[null,null,null,null,null,null,null,null,"Is the Taper Triggered?",null,null,{"$f":"IF((K32=\"YES\")*AND(M32=\"YES\"),\"Yes\",\"No\")","v":"No"},null,null,null,"Is the Taper Triggered?",null,null,{"$f":"IF((R32=\"YES\")*AND(T32=\"YES\"),\"Yes\",\"No\")","v":"No"},null,null,null,"Is the Taper Triggered?",null,null,{"$f":"IF((Y32=\"YES\")*AND(AA32=\"YES\"),\"Yes\",\"No\")","v":"No"},null,null,null,"Is the Taper Triggered?",null,null,{"$f":"IF((AF32=\"YES\")*AND(AH32=\"YES\"),\"Yes\",\"No\")","v":"No"},null,null,null,"Is the Taper Triggered?",null,null,{"$f":"IF((AM32=\"YES\")*AND(AO32=\"YES\"),\"Yes\",\"No\")","v":"No"},null,null,null,"Is the Taper Triggered?",null,null,{"$f":"IF((AT32=\"YES\")*AND(AV32=\"YES\"),\"Yes\",\"No\")","v":"No"},null,null,null,"Is the Taper Triggered?",null,null,{"$f":"IF((BA32=\"YES\")*AND(BC32=\"YES\"),\"Yes\",\"No\")","v":"No"},null,null,null,"Is the Taper Triggered?",null,null,{"$f":"IF((BH32=\"YES\")*AND(BJ32=\"YES\"),\"Yes\",\"No\")","v":"No"},null,null,null,"Is the Taper Triggered?",null,null,{"$f":"IF((BO32=\"YES\")*AND(BQ32=\"YES\"),\"Yes\",\"No\")","v":"No"},null,null,null,"Is the Taper Triggered?",null,null,{"$f":"IF((BV32=\"YES\")*AND(BX32=\"YES\"),\"Yes\",\"No\")","v":"No"},null,null,null,"Is the Taper Triggered?",null,null,{"$f":"IF((CC32=\"YES\")*AND(CE32=\"YES\"),\"Yes\",\"No\")","v":"No"}]
[null,null,null,null,null,null,null,null,"Annual Allowance for 2016/17",null,null,{"$f":"ROUNDUP(MAX(10000,0,IF(L34=\"Yes\",40000-((K30-150000)/2),40000)),0)","v":40000},null,null,null,"Annual Allowance for 2017/18",null,null,{"$f":"ROUNDUP(MAX(10000,0,IF(S34=\"Yes\",40000-((R30-150000)/2),40000)),0)","v":40000},null,null,null,"Annual Allowance for 2018/19",null,null,{"$f":"ROUNDUP(MAX(10000,0,IF(Z34=\"Yes\",40000-((Y30-150000)/2),40000)),0)","v":40000},null,null,null,"Annual Allowance for 2019/20",null,null,{"$f":"ROUNDUP(MAX(10000,0,IF(AG34=\"Yes\",40000-((AF30-150000)/2),40000)),0)","v":40000},null,null,null,"Annual Allowance for 2020/21",null,null,{"$f":"ROUNDUP(MAX(4000,0,IF(AN34=\"Yes\",40000-((AM30-240000)/2),40000)),0)","v":40000},null,null,null,"Annual Allowance for 2021/22",null,null,{"$f":"ROUNDUP(MAX(4000,0,IF(AU34=\"Yes\",40000-((AT30-240000)/2),40000)),0)","v":40000},null,null,null,"Annual Allowance for 2022/23",null,null,{"$f":"ROUNDUP(MAX(4000,0,IF(BB34=\"Yes\",40000-((BA30-240000)/2),40000)),0)","v":40000},null,null,null,"Annual Allowance for 2023/24",null,null,{"$f":"ROUNDUP(MAX(10000,0,IF(BI34=\"Yes\",60000-((BH30-260000)/2),60000)),0)","v":60000},null,null,null,"Annual Allowance for 2024/25",null,null,{"$f":"ROUNDUP(MAX(10000,0,IF(BP34=\"Yes\",60000-((BO30-260000)/2),60000)),0)","v":60000},null,null,null,"Annual Allowance for 2025/26",null,null,{"$f":"ROUNDUP(MAX(10000,0,IF(BW34=\"Yes\",60000-((BV30-260000)/2),60000)),0)","v":60000},null,null,null,"Annual Allowance for 2026/27",null,null,{"$f":"ROUNDUP(MAX(10000,0,IF(CD34=\"Yes\",60000-((CC30-260000)/2),60000)),0)","v":60000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,"Total Inputs",null,{"$f":"I7+I10+I12+I15+I18+I20+I22+I25+I28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"P7+P10+P12+P15+P18+P20+P22+P25+P28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"W7+W10+W12+W15+W18+W20+W22+W25+W28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"AD7+AD10+AD12+AD15+AD18+AD20+AD22+AD25+AD28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"AK7+AK10+AK12+AK15+AK18+AK20+AK22+AK25+AK28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"AR7+AR10+AR12+AR15+AR18+AR20+AR22+AR25+AR28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"AY7+AY10+AY12+AY15+AY18+AY20+AY22+AY25+AY28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"BF7+BF10+BF12+BF15+BF18+BF20+BF22+BF25+BF28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"BM7+BM10+BM12+BM15+BM18+BM20+BM22+BM25+BM28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"BT7+BT10+BT12+BT15+BT18+BT20+BT22+BT25+BT28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"CA7+CA10+CA12+CA15+CA18+CA20+CA22+CA25+CA28","v":0}]
[null,null,null,null,null,null,null,null,null,null,"AA Input",null,{"$f":"(I12-I22)+I15+I18+I20","v":0},null,null,null,null,"AA Input",null,{"$f":"(P12-P22)+P15+P18+P20","v":0},null,null,null,null,"AA Input",null,{"$f":"(W12-W22)+W15+W18+W20","v":0},null,null,null,null,"AA Input",null,{"$f":"(AD12-AD22)+AD15+AD18+AD20","v":0},null,null,null,null,"AA Input",null,{"$f":"(AK12-AK22)+AK15+AK18+AK20","v":0},null,null,null,null,"AA Input",null,{"$f":"(AR12-AR22)+AR15+AR18+AR20","v":0},null,null,null,null,"AA Input",null,{"$f":"(AY12-AY22)+AY15+AY18+AY20","v":0},null,null,null,null,"AA Input",null,{"$f":"(BF12-BF22)+BF15+BF18+BF20","v":0},null,null,null,null,"AA Input",null,{"$f":"(BM12-BM22)+BM15+BM18+BM20","v":0},null,null,null,null,"AA Input",null,{"$f":"(BT12-BT22)+BT15+BT18+BT20","v":0},null,null,null,null,"AA Input",null,{"$f":"(CA12-CA22)+CA15+CA18+CA20","v":0}]

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[null,null,null,null,"Tapered Annual Allowance Calculations\nBuilt by M&G"]
[]
[null,null,null,null,{"$f":"'Tapered AA Calculations'!E3","v":"Instructions:\nInput relevant figures in white boxes. Tapered Allowance will be calculated where relevant.\nFor income definitions see Pensions Tax Manual - PTM057100"},null,null,null,"2016/17 Tax Year",null,null,null,null,null,null,"2017/18 Tax Year",null,null,null,null,null,null,"2018/19 Tax Year",null,null,null,null,null,null,"2019/20 Tax Year",null,null,null,null,null,null,"2020/21 Tax Year",null,null,null,null,null,null,"2021/22 Tax Year",null,null,null,null,null,null,"2022/23 Tax Year",null,null,null,null,null,null,"2023/24 Tax Year",null,null,null,null,null,null,"2024/25 Tax Year",null,null,null,null,null,null,"2025/26 Tax Year",null,null,null,null,null,null,"2026/27 Tax Year"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!M24","v":"+"},null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!T24","v":"+"},null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!AA24","v":"+"},null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!AH24","v":"+"},null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!AO24","v":"+"},null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!AV24","v":"+"},null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!BC24","v":"+"},null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!BJ24","v":"+"},null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!BQ24","v":"+"},null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!BX24","v":"+"},null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!CE24","v":"+"}]
[null,null,null,null,{"$f":"'Tapered AA Calculations'!E25","v":"Employment income given up for pension contributions post 09/07/15"},null,null,null,{"$f":"'Tapered AA Calculations'!I25","v":0},null,{"$f":"'Tapered AA Calculations'!K25","v":0},null,{"$f":"'Tapered AA Calculations'!M25","v":0},null,null,{"$f":"'Tapered AA Calculations'!P25","v":0},null,{"$f":"'Tapered AA Calculations'!R25","v":0},null,{"$f":"'Tapered AA Calculations'!T25","v":0},null,null,{"$f":"'Tapered AA Calculations'!W25","v":0},null,{"$f":"'Tapered AA Calculations'!Y25","v":0},null,{"$f":"'Tapered AA Calculations'!AA25","v":0},null,null,{"$f":"'Tapered AA Calculations'!AD25","v":0},null,{"$f":"'Tapered AA Calculations'!AF25","v":0},null,{"$f":"'Tapered AA Calculations'!AH25","v":0},null,null,{"$f":"'Tapered AA Calculations'!AK25","v":0},null,{"$f":"'Tapered AA Calculations'!AM25","v":0},null,{"$f":"'Tapered AA Calculations'!AO25","v":0},null,null,{"$f":"'Tapered AA Calculations'!AR25","v":0},null,{"$f":"'Tapered AA Calculations'!AT25","v":0},null,{"$f":"'Tapered AA Calculations'!AV25","v":0},null,null,{"$f":"'Tapered AA Calculations'!AY25","v":0},null,{"$f":"'Tapered AA Calculations'!BA25","v":0},null,{"$f":"'Tapered AA Calculations'!BC25","v":0},null,null,{"$f":"'Tapered AA Calculations'!BF25","v":0},null,{"$f":"'Tapered AA Calculations'!BH25","v":0},null,{"$f":"'Tapered AA Calculations'!BJ25","v":0},null,null,{"$f":"'Tapered AA Calculations'!BM25","v":0},null,{"$f":"'Tapered AA Calculations'!BO25","v":0},null,{"$f":"'Tapered AA Calculations'!BQ25","v":0},null,null,{"$f":"'Tapered AA Calculations'!BT25","v":0},null,{"$f":"'Tapered AA Calculations'!BV25","v":0},null,{"$f":"'Tapered AA Calculations'!BX25","v":0},null,null,{"$f":"'Tapered AA Calculations'!CA25","v":0},null,{"$f":"'Tapered AA Calculations'!CC25","v":0},null,{"$f":"'Tapered AA Calculations'!CE25","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!K26","v":"-"},null,{"$f":"'Tapered AA Calculations'!M26","v":"-"},null,null,null,null,{"$f":"'Tapered AA Calculations'!R26","v":"-"},null,{"$f":"'Tapered AA Calculations'!T26","v":"-"},null,null,null,null,{"$f":"'Tapered AA Calculations'!Y26","v":"-"},null,{"$f":"'Tapered AA Calculations'!AA26","v":"-"},null,null,null,null,{"$f":"'Tapered AA Calculations'!AF26","v":"-"},null,{"$f":"'Tapered AA Calculations'!AH26","v":"-"},null,null,null,null,{"$f":"'Tapered AA Calculations'!AM26","v":"-"},null,{"$f":"'Tapered AA Calculations'!AO26","v":"-"},null,null,null,null,{"$f":"'Tapered AA Calculations'!AT26","v":"-"},null,{"$f":"'Tapered AA Calculations'!AV26","v":"-"},null,null,null,null,{"$f":"'Tapered AA Calculations'!BA26","v":"-"},null,{"$f":"'Tapered AA Calculations'!BC26","v":"-"},null,null,null,null,{"$f":"'Tapered AA Calculations'!BH26","v":"-"},null,{"$f":"'Tapered AA Calculations'!BJ26","v":"-"},null,null,null,null,{"$f":"'Tapered AA Calculations'!BO26","v":"-"},null,{"$f":"'Tapered AA Calculations'!BQ26","v":"-"},null,null,null,null,{"$f":"'Tapered AA Calculations'!BV26","v":"-"},null,{"$f":"'Tapered AA Calculations'!BX26","v":"-"},null,null,null,null,{"$f":"'Tapered AA Calculations'!CC26","v":"-"},null,{"$f":"'Tapered AA Calculations'!CE26","v":"-"}]
[]
[null,null,null,null,{"$f":"'Tapered AA Calculations'!E28","v":"Taxable Lump Sum Death Benefits (Gross Value)"},null,null,null,{"$f":"'Tapered AA Calculations'!I28","v":0},null,{"$f":"'Tapered AA Calculations'!K28","v":0},null,{"$f":"'Tapered AA Calculations'!M28","v":0},null,null,{"$f":"'Tapered AA Calculations'!P28","v":0},null,{"$f":"'Tapered AA Calculations'!R28","v":0},null,{"$f":"'Tapered AA Calculations'!T28","v":0},null,null,{"$f":"'Tapered AA Calculations'!W28","v":0},null,{"$f":"'Tapered AA Calculations'!Y28","v":0},null,{"$f":"'Tapered AA Calculations'!AA28","v":0},null,null,{"$f":"'Tapered AA Calculations'!AD28","v":0},null,{"$f":"'Tapered AA Calculations'!AF28","v":0},null,{"$f":"'Tapered AA Calculations'!AH28","v":0},null,null,{"$f":"'Tapered AA Calculations'!AK28","v":0},null,{"$f":"'Tapered AA Calculations'!AM28","v":0},null,{"$f":"'Tapered AA Calculations'!AO28","v":0},null,null,{"$f":"'Tapered AA Calculations'!AR28","v":0},null,{"$f":"'Tapered AA Calculations'!AT28","v":0},null,{"$f":"'Tapered AA Calculations'!AV28","v":0},null,null,{"$f":"'Tapered AA Calculations'!AY28","v":0},null,{"$f":"'Tapered AA Calculations'!BA28","v":0},null,{"$f":"'Tapered AA Calculations'!BC28","v":0},null,null,{"$f":"'Tapered AA Calculations'!BF28","v":0},null,{"$f":"'Tapered AA Calculations'!BH28","v":0},null,{"$f":"'Tapered AA Calculations'!BJ28","v":0},null,null,{"$f":"'Tapered AA Calculations'!BM28","v":0},null,{"$f":"'Tapered AA Calculations'!BO28","v":0},null,{"$f":"'Tapered AA Calculations'!BQ28","v":0},null,null,{"$f":"'Tapered AA Calculations'!BT28","v":0},null,{"$f":"'Tapered AA Calculations'!BV28","v":0},null,{"$f":"'Tapered AA Calculations'!BX28","v":0},null,null,{"$f":"'Tapered AA Calculations'!CA28","v":0},null,{"$f":"'Tapered AA Calculations'!CC28","v":0},null,{"$f":"'Tapered AA Calculations'!CE28","v":0}]
[]
[null,null,null,null,{"$f":"'Tapered AA Calculations'!E30","v":"Warning, once you have calculated the remaining AA for the member be aware that any further contributions may change the tapered calculation. \n\nFor instance if the employer is planning to contribute the remaining AA for a member, the contribution they can make will be  two thirds of the remaining AA that has been calculated. "},null,null,null,"Totals",null,{"$f":"'Tapered AA Calculations'!K30","v":0},null,{"$f":"'Tapered AA Calculations'!M30","v":0},null,null,"Totals",null,{"$f":"'Tapered AA Calculations'!R30","v":0},null,{"$f":"'Tapered AA Calculations'!T30","v":0},null,null,"Totals",null,{"$f":"'Tapered AA Calculations'!Y30","v":0},null,{"$f":"'Tapered AA Calculations'!AA30","v":0},null,null,"Totals",null,{"$f":"'Tapered AA Calculations'!AF30","v":0},null,{"$f":"'Tapered AA Calculations'!AH30","v":0},null,null,null,null,{"$f":"'Tapered AA Calculations'!AM30","v":0},null,{"$f":"'Tapered AA Calculations'!AO30","v":0},null,null,"Totals",null,{"$f":"'Tapered AA Calculations'!AT30","v":0},null,{"$f":"'Tapered AA Calculations'!AV30","v":0},null,null,"Totals",null,{"$f":"'Tapered AA Calculations'!BA30","v":0},null,{"$f":"'Tapered AA Calculations'!BC30","v":0},null,null,"Totals",null,{"$f":"'Tapered AA Calculations'!BH30","v":0},null,{"$f":"'Tapered AA Calculations'!BJ30","v":0},null,null,"Totals",null,{"$f":"'Tapered AA Calculations'!BO30","v":0},null,{"$f":"'Tapered AA Calculations'!BQ30","v":0},null,null,"Totals",null,{"$f":"'Tapered AA Calculations'!BV30","v":0},null,{"$f":"'Tapered AA Calculations'!BX30","v":0},null,null,"Totals",null,{"$f":"'Tapered AA Calculations'!CE30","v":0},null,{"$f":"'Tapered AA Calculations'!CE30","v":0}]
[]
[null,null,null,null,null,null,null,null,"Limit breached?",null,{"$f":"'Tapered AA Calculations'!K32","v":"No"},null,{"$f":"'Tapered AA Calculations'!M32","v":"No"},null,null,"Limit breached?",null,{"$f":"'Tapered AA Calculations'!R32","v":"No"},null,{"$f":"'Tapered AA Calculations'!T32","v":"No"},null,null,"Limit breached?",null,{"$f":"'Tapered AA Calculations'!Y32","v":"No"},null,{"$f":"'Tapered AA Calculations'!AA32","v":"No"},null,null,"Limit breached?",null,{"$f":"'Tapered AA Calculations'!AF32","v":"No"},null,{"$f":"'Tapered AA Calculations'!AH32","v":"No"},null,null,null,null,{"$f":"'Tapered AA Calculations'!AM32","v":"No"},null,{"$f":"'Tapered AA Calculations'!AO32","v":"No"},null,null,"Limit breached?",null,{"$f":"'Tapered AA Calculations'!AT32","v":"No"},null,{"$f":"'Tapered AA Calculations'!AV32","v":"No"},null,null,"Limit breached?",null,{"$f":"'Tapered AA Calculations'!BA32","v":"No"},null,{"$f":"'Tapered AA Calculations'!BC32","v":"No"},null,null,"Limit breached?",null,{"$f":"'Tapered AA Calculations'!BH32","v":"No"},null,{"$f":"'Tapered AA Calculations'!BJ32","v":"No"},null,null,"Limit breached?",null,{"$f":"'Tapered AA Calculations'!BO32","v":"No"},null,{"$f":"'Tapered AA Calculations'!BQ32","v":"No"},null,null,"Limit breached?",null,{"$f":"'Tapered AA Calculations'!BV32","v":"No"},null,{"$f":"'Tapered AA Calculations'!BX32","v":"No"},null,null,"Limit breached?",null,{"$f":"'Tapered AA Calculations'!CE32","v":"No"},null,{"$f":"'Tapered AA Calculations'!CE32","v":"No"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!I34","v":"Is the Taper Triggered?"},null,null,{"$f":"'Tapered AA Calculations'!L34","v":"No"},null,null,null,{"$f":"'Tapered AA Calculations'!P34","v":"Is the Taper Triggered?"},null,null,{"$f":"'Tapered AA Calculations'!S34","v":"No"},null,null,null,{"$f":"'Tapered AA Calculations'!W34","v":"Is the Taper Triggered?"},null,null,{"$f":"'Tapered AA Calculations'!Z34","v":"No"},null,null,null,{"$f":"'Tapered AA Calculations'!AD34","v":"Is the Taper Triggered?"},null,null,{"$f":"'Tapered AA Calculations'!AG34","v":"No"},null,null,null,{"$f":"'Tapered AA Calculations'!AK34","v":"Is the Taper Triggered?"},null,null,{"$f":"'Tapered AA Calculations'!AN34","v":"No"},null,null,null,{"$f":"'Tapered AA Calculations'!AR34","v":"Is the Taper Triggered?"},null,null,{"$f":"'Tapered AA Calculations'!AU34","v":"No"},null,null,null,{"$f":"'Tapered AA Calculations'!AY34","v":"Is the Taper Triggered?"},null,null,{"$f":"'Tapered AA Calculations'!BB34","v":"No"},null,null,null,{"$f":"'Tapered AA Calculations'!BF34","v":"Is the Taper Triggered?"},null,null,{"$f":"'Tapered AA Calculations'!BI34","v":"No"},null,null,null,{"$f":"'Tapered AA Calculations'!BM34","v":"Is the Taper Triggered?"},null,null,{"$f":"'Tapered AA Calculations'!BP34","v":"No"},null,null,null,{"$f":"'Tapered AA Calculations'!BT34","v":"Is the Taper Triggered?"},null,null,{"$f":"'Tapered AA Calculations'!BW34","v":"No"},null,null,null,{"$f":"'Tapered AA Calculations'!CA34","v":"Is the Taper Triggered?"},null,null,{"$f":"'Tapered AA Calculations'!CE34","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"'Tapered AA Calculations'!I35","v":"Annual Allowance for 2016/17"},null,null,{"$f":"'Tapered AA Calculations'!L35","v":40000},null,null,null,{"$f":"'Tapered AA Calculations'!P35","v":"Annual Allowance for 2017/18"},null,null,{"$f":"'Tapered AA Calculations'!S35","v":40000},null,null,null,{"$f":"'Tapered AA Calculations'!W35","v":"Annual Allowance for 2018/19"},null,null,{"$f":"'Tapered AA Calculations'!Z35","v":40000},null,null,null,{"$f":"'Tapered AA Calculations'!AD35","v":"Annual Allowance for 2019/20"},null,null,{"$f":"'Tapered AA Calculations'!AG35","v":40000},null,null,null,{"$f":"'Tapered AA Calculations'!AK35","v":"Annual Allowance for 2020/21"},null,null,{"$f":"'Tapered AA Calculations'!AN35","v":40000},null,null,null,{"$f":"'Tapered AA Calculations'!AR35","v":"Annual Allowance for 2021/22"},null,null,{"$f":"'Tapered AA Calculations'!AU35","v":40000},null,null,null,{"$f":"'Tapered AA Calculations'!AY35","v":"Annual Allowance for 2022/23"},null,null,{"$f":"'Tapered AA Calculations'!BB35","v":40000},null,null,null,{"$f":"'Tapered AA Calculations'!BF35","v":"Annual Allowance for 2023/24"},null,null,{"$f":"'Tapered AA Calculations'!BI35","v":60000},null,null,null,{"$f":"'Tapered AA Calculations'!BM35","v":"Annual Allowance for 2024/25"},null,null,{"$f":"'Tapered AA Calculations'!BP35","v":60000},null,null,null,{"$f":"'Tapered AA Calculations'!BT35","v":"Annual Allowance for 2025/26"},null,null,{"$f":"'Tapered AA Calculations'!BW35","v":60000},null,null,null,{"$f":"'Tapered AA Calculations'!CA35","v":"Annual Allowance for 2026/27"},null,null,{"$f":"'Tapered AA Calculations'!CE35","v":0}]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Total Inputs",null,{"$f":"I7+I10+I12+I15+I18+I20+I22+I25+I28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"P7+P10+P12+P15+P18+P20+P22+P25+P28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"W7+W10+W12+W15+W18+W20+W22+W25+W28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"AD7+AD10+AD12+AD15+AD18+AD20+AD22+AD25+AD28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"AK7+AK10+AK12+AK15+AK18+AK20+AK22+AK25+AK28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"AR7+AR10+AR12+AR15+AR18+AR20+AR22+AR25+AR28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"AY7+AY10+AY12+AY15+AY18+AY20+AY22+AY25+AY28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"BF7+BF10+BF12+BF15+BF18+BF20+BF22+BF25+BF28","v":0},null,null,null,null,"Total Inputs",null,{"$f":"BM7+BM10+BM12+BM15+BM18+BM20+BM22+BM25+BM28","v":0}]
[null,null,null,null,null,null,null,null,null,null,"AA Input",null,{"$f":"(I12-I22)+I15+I18+I20","v":0},null,null,null,null,"AA Input",null,{"$f":"(P12-P22)+P15+P18+P20","v":0},null,null,null,null,"AA Input",null,{"$f":"(W12-W22)+W15+W18+W20","v":0},null,null,null,null,"AA Input",null,{"$f":"(AD12-AD22)+AD15+AD18+AD20","v":0},null,null,null,null,"AA Input",null,{"$f":"(AK12-AK22)+AK15+AK18+AK20","v":0},null,null,null,null,"AA Input",null,{"$f":"(AR12-AR22)+AR15+AR18+AR20","v":0},null,null,null,null,"AA Input",null,{"$f":"(AY12-AY22)+AY15+AY18+AY20","v":0},null,null,null,null,"AA Input",null,{"$f":"(BF12-BF22)+BF15+BF18+BF20","v":0},null,null,null,null,"AA Input",null,{"$f":"(BM12-BM22)+BM15+BM18+BM20","v":0}]