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{"sheet":"Homepage","index":0,"n_rows":18,"n_cols":18,"rows_kept":18,"cut":false,"hidden":false,"merged":[[15,7,15,8],[17,1,26,10],[0,9,0,10],[4,1,4,2],[5,1,13,10],[0,1,0,3]]}
[null,"Onshore / Offshore Bond Comparison Tool\nBuilt by M&G",null,null,null,null,null,null,null,"Tax Year 2026/27"]
[]
[]
[null,"This tool is for UK financial professionals only. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assumptions"]
[null,"Important information about this tool",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Will be issue for SRIT if PA lost"]
[null,"This calculator is designed to give an estimation of a person’s tax liability for the differing investments that are used. \nIt does not take into account all the possible individual circumstances that may impact on the tax position of the individual. \nIt should not be taken as offering advice or any recommendation.\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 and/or gift aid contributions are valid.  You should ensure that the outputs are correct for your client. \nThe information in this modeller is based on our current understanding of legislation and HMRC practice as at November 2025 all which is subject to change without notice.\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. Certain areas have been omitted from this model for simplicity and ease of use including National Insurance, some sources of income and other reliefs, allowances and tax charges.\nPlease note, this tool will cease to operate at the end of the tax year displayed above.   ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AMC & platform charges same wrapped or not"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wrapper charge for bonds taken at end of year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rounding  to 0 DP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beneficial ordering caveat, 11k NSND, £100 savings gives onshore tax bill that wouldn't exist. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BRB left for offshore won't factor in divis going into HRT"]
[]
[]
[]
[]
[]
[null,"Important information about the calculations"]
[]
[null,"Personal allowance is allocated to taxable income following the statutory order of income taxation, more beneficial ordering may be possible in some cases. Beneficial ordering is not applied to the top-slicing calculations.\nThe tool assumes UK rates for the non-savings, non-dividend income that is inputted. Scottish taxpayers may have differing tax to pay where personal allowance is lost.  \nPersonal Allowance and Basic Rate Band increase by CPI from year 6.\nThe starting point where personal allowance is reduced starts at £100,000 for all years, Additional Rate tax starts once personal allowance has been fully lost.\nThe tool runs in tax years from 6 April to 5 April inclusive. \nThe tool uses the dividend rates that apply from the 2026/27 tax year. Basic rate is 10.75%, Higher Rate is 35.75% and Additional Rate is 39.35%.\nThe tool uses the savings rates that will apply from the 2027/28 tax year. Basic rate is 22%, Higher Rate is 42% and Additional Rate is 47%.\nTaxation over term is paid from other resources.\nNo withdrawals are taken in the final year. \n100 initial segments for bonds.\nNo surrender costs.\n"]

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[null,null,"Onshore / Offshore Bond Comparison Tool\nBuilt by M&G",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Homepage!J1","v":"Tax Year 2026/27"},null,null,null,null,null,null,null,null,null,null,"Do not delete any of these"]
[]
[null,null,"📊 PLANNING ASSUMPTIONS",null,null,null,"💰 INCOME ASSUMPTIONS",null,null,null,null,null,null,null,"📈 INVESTMENT ASSUMPTIONS"]
[null,null,null,null,null,null,null,null,null,null,"Annual Increase"]
[null,null,"Invested Amount",null,null,0,"Existing Income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full segments and partials"]
[null,null,null,null,null,0,"Non Savings Non Dividend",null,0,null,0,null,null,null,"Growth Rate",null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partials Only","Savings Income",null,0]
[null,null,"Tax assumption for surrenders",null,null,0,"Savings",null,0,null,0,null,null,null,"Dividend Component",null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend Return",null,{"$f":"Q6*Q7","v":0}]
[null,null,null,null,null,null,"Dividend",null,0,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,"Capital Gain",null,{"$f":"Q6-AT7","v":0},null,null,1]
[null,null,"Proposed Term (5 to 20 only)",null,null,null,null,0,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AW8+1","v":2}]
[null,null,null,null,null,null,"CPI Increase for Tax Bands from 2031",null,null,null,0,null,null,null,"Offshore cost difference",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,{"$f":"AW9+1","v":3}]
[null,null,"Regular withdrawal amount?",null,null,null,null,null,null,null,"Projected income - year of encashment",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Internal Tax Rate ",null,null,null,null,null,null,"Assumed Basic",null,null,4]
[null,null,null,null,null,0,"Income in year or encashment",null,null,null,null,null,null,null,"Onshore Bond \nInternal Tax Rate",0,{"$f":"IF(AQ15=FALSE,0%,Bonds!F5)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"In Year One.",null,null,null,null,null,null,"Assumed Higher",null,null,5]
[null,null,"Bond encashment method",null,null,0,{"$f":"G6","v":"Non Savings Non Dividend"},null,0,null,{"$f":"IF(D9>0,(HLOOKUP((Inputs!$D$9-1),'Tax Analysis'!$E$3:$X$8,4,FALSE))*(1+K6),0)","v":0},null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,"Test on 20%",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AQ15=FALSE,0%,Bonds!D5)","v":0},null,null,null,"DO NOT DELETE",null,null,"Assumed Additional",null,null,6]
[null,null,null,null,null,0,{"$f":"G7","v":"Savings"},null,0,null,{"$f":"IF($D$9>0,(HLOOKUP((Inputs!$D$9-1),'Tax Analysis'!$E$3:$X$8,5,FALSE))*(1+K7),0)","v":0},null,null,null,"Net Return (excluding charges)",null,{"$f":"Q6-((1-Q7)*Q6*Bonds!C11)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"Q6-((1-Q7)*Q6*20%)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7]
[null,null,null,null,null,null,"Dividend",null,0,null,{"$f":"IF($D$9>0,(HLOOKUP((Inputs!$D$9-1),'Tax Analysis'!$E$3:$X$8,6,FALSE))*(1+K8),0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AND(D5>0,D9>0,SUM(AT6:AT8)>0%)","v":false},null,null,null,null,null,8]
[null,null,null,null,{"$f":" User Input","v":{"$error":"#NAME?"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11]
[null,null,"📊 RESULTS SUMMARY",null,null,null,null,null,null,null,"🎯 OUTCOME - The below graphs show the outcome for a full surrender using the actual tax bands based on the inputs, or the theoretical values if the surrender is managed within the selected tax rate for the graphical comparison. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12]
[null,null,"Display Results for specific year",null,null,null,"The income used will be the projected value",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Use annual exempt amount?","No",null,13]
[null,null,null,"End of term values",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ISA Wrap each year?","No",null,14]
[null,null,null,"Onshore",null,null,"Offshore",null,"Difference",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15]
[null,null,"Surrender",{"$f":"HLOOKUP($D$20,Bonds!$E$212:$X$224,2,FALSE)","v":{"$error":"#N/A"}},null,null,{"$f":"HLOOKUP($D$20,Bonds!$E$228:$X$240,2,FALSE)","v":{"$error":"#N/A"}},null,{"$f":"G23-D23","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16]
[null,null,"Gain",{"$f":"HLOOKUP($D$20,Bonds!$E$212:$X$224,3,FALSE)","v":{"$error":"#N/A"}},null,null,{"$f":"HLOOKUP($D$20,Bonds!$E$228:$X$240,3,FALSE)","v":{"$error":"#N/A"}},null,{"$f":"G24-D24","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7.3999999999999996E-2,null,null,null,"No",null,17]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AQ24/5","v":1.4799999999999999E-2},null,null,null,null,null,18]
[null,null,null,"Taxation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AQ25*4","v":5.9199999999999996E-2},null,null,null,null,null,{"$f":"AW25+1","v":19}]
[null,null,"Internal Taxation",{"$f":"HLOOKUP($D$20,Bonds!$E$212:$X$224,6,FALSE)","v":{"$error":"#N/A"}},null,null,{"$f":"HLOOKUP($D$20,Bonds!$E$228:$X$240,6,FALSE)","v":{"$error":"#N/A"}},null,{"$f":"G27-D27","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20]
[null,null,"Income Tax over term",{"$f":"HLOOKUP($D$20,Bonds!$E$212:$X$224,7,FALSE)","v":{"$error":"#N/A"}},null,null,{"$f":"HLOOKUP($D$20,Bonds!$E$228:$X$240,7,FALSE)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"}]
[null,null,"Tax on Surrender",{"$f":"HLOOKUP($D$20,Bonds!$E$212:$X$224,8,FALSE)","v":{"$error":"#N/A"}},null,null,{"$f":"HLOOKUP($D$20,Bonds!$E$228:$X$240,8,FALSE)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"}]
[]
[null,null,null,"Net Proceeds"]
[null,null,"On Surrender",{"$f":"D23-D29","v":{"$error":"#N/A"}},null,null,{"$f":"G23-G29","v":{"$error":"#N/A"}},null,{"$error":"#N/A"}]
[null,null,"Gross Withdrawals",{"$f":"HLOOKUP($D$20,Bonds!$E$212:$X$224,12,FALSE)","v":{"$error":"#N/A"}},null,null,{"$f":"HLOOKUP($D$20,Bonds!$E$228:$X$240,12,FALSE)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"}]
[null,null,"Personal Taxes Paid Over Term",{"$f":"HLOOKUP($D$20,Bonds!$E$212:$X$224,13,FALSE)","v":{"$error":"#N/A"}},null,null,{"$f":"HLOOKUP($D$20,Bonds!$E$228:$X$240,13,FALSE)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"}]
[null,null,"Overall Outcome",{"$f":"D32-D34+D33","v":{"$error":"#N/A"}},null,null,{"$f":"G32-G34+G33","v":{"$error":"#N/A"}},null,{"$f":"G35-D35","v":{"$error":"#N/A"}}]

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[]
[null,null,null,null,"Year"]
[null,null,null,null,1,{"$f":"E3+1","v":2},{"$f":"F3+1","v":3},4,5,6,7,8,9,10,{"$f":"N3+1","v":11},{"$f":"O3+1","v":12},13,14,15,16,17,18,19,20]
[]
[]
[null,"INCOME\n(non portfolio)",null,"Non Savings, Non Dividend",{"$f":"'Yr 1'!$D$14","v":0},{"$f":"'Yr 2'!$D$14","v":0},{"$f":"'Yr 3'!$D$14","v":0},{"$f":"'Yr 4'!$D$14","v":0},{"$f":"'Yr 5'!$D$14","v":0},{"$f":"'Yr 6'!$D$14","v":0},{"$f":"'Yr 7'!$D$14","v":0},{"$f":"'Yr 8'!$D$14","v":0},{"$f":"'Yr 9'!$D$14","v":0},{"$f":"'Yr 10'!$D$14","v":0},{"$f":"'Yr 11'!$D$14","v":0},{"$f":"'Yr 12'!$D$14","v":0},{"$f":"'Yr 13'!$D$14","v":0},{"$f":"'Yr 14'!$D$14","v":0},{"$f":"'Yr 15'!$D$14","v":0},{"$f":"'Yr 16'!$D$14","v":0},{"$f":"'Yr 17'!$D$14","v":0},{"$f":"'Yr 18'!$D$14","v":0},{"$f":"'Yr 19'!$D$14","v":0},{"$f":"'Yr 20'!$D$14","v":0}]
[null,null,null,"Existing Savings",{"$f":"'Yr 1'!$D$15","v":0},{"$f":"'Yr 2'!$D$15","v":0},{"$f":"'Yr 3'!$D$15","v":0},{"$f":"'Yr 4'!$D$15","v":0},{"$f":"'Yr 5'!$D$15","v":0},{"$f":"'Yr 6'!$D$15","v":0},{"$f":"'Yr 7'!$D$15","v":0},{"$f":"'Yr 8'!$D$15","v":0},{"$f":"'Yr 9'!$D$15","v":0},{"$f":"'Yr 10'!$D$15","v":0},{"$f":"'Yr 11'!$D$15","v":0},{"$f":"'Yr 12'!$D$15","v":0},{"$f":"'Yr 13'!$D$15","v":0},{"$f":"'Yr 14'!$D$15","v":0},{"$f":"'Yr 15'!$D$15","v":0},{"$f":"'Yr 16'!$D$15","v":0},{"$f":"'Yr 17'!$D$15","v":0},{"$f":"'Yr 18'!$D$15","v":0},{"$f":"'Yr 19'!$D$15","v":0},{"$f":"'Yr 20'!$D$15","v":0}]
[null,null,null,"Existing Dividend",{"$f":"'Yr 1'!$D$16","v":0},{"$f":"'Yr 2'!$D$16","v":0},{"$f":"'Yr 3'!$D$16","v":0},{"$f":"'Yr 4'!$D$16","v":0},{"$f":"'Yr 5'!$D$16","v":0},{"$f":"'Yr 6'!$D$16","v":0},{"$f":"'Yr 7'!$D$16","v":0},{"$f":"'Yr 8'!$D$16","v":0},{"$f":"'Yr 9'!$D$16","v":0},{"$f":"'Yr 10'!$D$16","v":0},{"$f":"'Yr 11'!$D$16","v":0},{"$f":"'Yr 12'!$D$16","v":0},{"$f":"'Yr 13'!$D$16","v":0},{"$f":"'Yr 14'!$D$16","v":0},{"$f":"'Yr 15'!$D$16","v":0},{"$f":"'Yr 16'!$D$16","v":0},{"$f":"'Yr 17'!$D$16","v":0},{"$f":"'Yr 18'!$D$16","v":0},{"$f":"'Yr 19'!$D$16","v":0},{"$f":"'Yr 20'!$D$16","v":0}]
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[null,null,null,"New Dividend",{"$f":"'Yr 1'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 2'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 3'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 4'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 5'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 6'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 7'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 8'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 9'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 10'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 11'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 12'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 13'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 14'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 15'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 16'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 17'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 18'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 19'!#REF!","v":{"$error":"#REF!"}},{"$f":"'Yr 20'!#REF!","v":{"$error":"#REF!"}}]
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[]
[]
[]
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[]
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[]
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[null,null,null,{"$f":"D39","v":"Surrender"},{"$f":"Bonds!E163","v":0},{"$f":"Bonds!F163","v":0},{"$f":"Bonds!G163","v":0},{"$f":"Bonds!H163","v":0},{"$f":"Bonds!I163","v":0},{"$f":"Bonds!J163","v":0},{"$f":"Bonds!K163","v":0},{"$f":"Bonds!L163","v":0},{"$f":"Bonds!M163","v":0},{"$f":"Bonds!N163","v":0},{"$f":"Bonds!O163","v":0},{"$f":"Bonds!P163","v":0},{"$f":"Bonds!Q163","v":0},{"$f":"Bonds!R163","v":0},{"$f":"Bonds!S163","v":0},{"$f":"Bonds!T163","v":0},{"$f":"Bonds!U163","v":0},{"$f":"Bonds!V163","v":0},{"$f":"Bonds!W163","v":0},{"$f":"Bonds!X163","v":0}]
[null,null,null,{"$f":"D40","v":"Gain"},{"$f":"Bonds!E137","v":{"$error":"#N/A"}},{"$f":"Bonds!F137","v":{"$error":"#N/A"}},{"$f":"Bonds!G137","v":{"$error":"#N/A"}},{"$f":"Bonds!H137","v":{"$error":"#N/A"}},{"$f":"Bonds!I137","v":{"$error":"#N/A"}},{"$f":"Bonds!J137","v":{"$error":"#N/A"}},{"$f":"Bonds!K137","v":{"$error":"#N/A"}},{"$f":"Bonds!L137","v":{"$error":"#N/A"}},{"$f":"Bonds!M137","v":{"$error":"#N/A"}},{"$f":"Bonds!N137","v":{"$error":"#N/A"}},{"$f":"Bonds!O137","v":{"$error":"#N/A"}},{"$f":"Bonds!P137","v":{"$error":"#N/A"}},{"$f":"Bonds!Q137","v":{"$error":"#N/A"}},{"$f":"Bonds!R137","v":{"$error":"#N/A"}},{"$f":"Bonds!S137","v":{"$error":"#N/A"}},{"$f":"Bonds!T137","v":{"$error":"#N/A"}},{"$f":"Bonds!U137","v":{"$error":"#N/A"}},{"$f":"Bonds!V137","v":{"$error":"#N/A"}},{"$f":"Bonds!W137","v":{"$error":"#N/A"}},{"$f":"Bonds!X137","v":{"$error":"#N/A"}}]
[null,null,null,"Slice",{"$f":"Bonds!E138","v":{"$error":"#N/A"}},{"$f":"Bonds!F138","v":{"$error":"#N/A"}},{"$f":"Bonds!G138","v":{"$error":"#N/A"}},{"$f":"Bonds!H138","v":{"$error":"#N/A"}},{"$f":"Bonds!I138","v":{"$error":"#N/A"}},{"$f":"Bonds!J138","v":{"$error":"#N/A"}},{"$f":"Bonds!K138","v":{"$error":"#N/A"}},{"$f":"Bonds!L138","v":{"$error":"#N/A"}},{"$f":"Bonds!M138","v":{"$error":"#N/A"}},{"$f":"Bonds!N138","v":{"$error":"#N/A"}},{"$f":"Bonds!O138","v":{"$error":"#N/A"}},{"$f":"Bonds!P138","v":{"$error":"#N/A"}},{"$f":"Bonds!Q138","v":{"$error":"#N/A"}},{"$f":"Bonds!R138","v":{"$error":"#N/A"}},{"$f":"Bonds!S138","v":{"$error":"#N/A"}},{"$f":"Bonds!T138","v":{"$error":"#N/A"}},{"$f":"Bonds!U138","v":{"$error":"#N/A"}},{"$f":"Bonds!V138","v":{"$error":"#N/A"}},{"$f":"Bonds!W138","v":{"$error":"#N/A"}},{"$f":"Bonds!X138","v":{"$error":"#N/A"}}]
[null,null,null,"Tax paid through journey",{"$f":"Bonds!E169","v":0},{"$f":"Bonds!F169","v":0},{"$f":"Bonds!G169","v":0},{"$f":"Bonds!H169","v":0},{"$f":"Bonds!I169","v":0},{"$f":"Bonds!J169","v":0},{"$f":"Bonds!K169","v":0},{"$f":"Bonds!L169","v":0},{"$f":"Bonds!M169","v":0},{"$f":"Bonds!N169","v":0},{"$f":"Bonds!O169","v":0},{"$f":"Bonds!P169","v":0},{"$f":"Bonds!Q169","v":0},{"$f":"Bonds!R169","v":0},{"$f":"Bonds!S169","v":0},{"$f":"Bonds!T169","v":0},{"$f":"Bonds!U169","v":0},{"$f":"Bonds!V169","v":0},{"$f":"Bonds!W169","v":0},{"$f":"Bonds!X169","v":0}]
[null,null,null,"Tax paid on surrender",{"$f":"Bonds!E171","v":0},{"$f":"Bonds!F171","v":0},{"$f":"Bonds!G171","v":0},{"$f":"Bonds!H171","v":0},{"$f":"Bonds!I171","v":0},{"$f":"Bonds!J171","v":0},{"$f":"Bonds!K171","v":0},{"$f":"Bonds!L171","v":0},{"$f":"Bonds!M171","v":0},{"$f":"Bonds!N171","v":0},{"$f":"Bonds!O171","v":0},{"$f":"Bonds!P171","v":0},{"$f":"Bonds!Q171","v":0},{"$f":"Bonds!R171","v":0},{"$f":"Bonds!S171","v":0},{"$f":"Bonds!T171","v":0},{"$f":"Bonds!U171","v":0},{"$f":"Bonds!V171","v":0},{"$f":"Bonds!W171","v":0},{"$f":"Bonds!X171","v":0}]
[null,null,null,"Total Gross Withdrawals",{"$f":"Bonds!E167","v":0},{"$f":"Bonds!F167","v":0},{"$f":"Bonds!G167","v":0},{"$f":"Bonds!H167","v":0},{"$f":"Bonds!I167","v":0},{"$f":"Bonds!J167","v":0},{"$f":"Bonds!K167","v":0},{"$f":"Bonds!L167","v":0},{"$f":"Bonds!M167","v":0},{"$f":"Bonds!N167","v":0},{"$f":"Bonds!O167","v":0},{"$f":"Bonds!P167","v":0},{"$f":"Bonds!Q167","v":0},{"$f":"Bonds!R167","v":0},{"$f":"Bonds!S167","v":0},{"$f":"Bonds!T167","v":0},{"$f":"Bonds!U167","v":0},{"$f":"Bonds!V167","v":0},{"$f":"Bonds!W167","v":0},{"$f":"Bonds!X167","v":0}]
[null,null,null,"Overall Outcome",{"$f":"'Tax Analysis'!E71-'Tax Analysis'!E74-'Tax Analysis'!E75+'Tax Analysis'!E76","v":0},{"$f":"'Tax Analysis'!F71-'Tax Analysis'!F74-'Tax Analysis'!F75+'Tax Analysis'!F76","v":0},{"$f":"'Tax Analysis'!G71-'Tax Analysis'!G74-'Tax Analysis'!G75+'Tax Analysis'!G76","v":0},{"$f":"'Tax Analysis'!H71-'Tax Analysis'!H74-'Tax Analysis'!H75+'Tax Analysis'!H76","v":0},{"$f":"'Tax Analysis'!I71-'Tax Analysis'!I74-'Tax Analysis'!I75+'Tax Analysis'!I76","v":0},{"$f":"'Tax Analysis'!J71-'Tax Analysis'!J74-'Tax Analysis'!J75+'Tax Analysis'!J76","v":0},{"$f":"'Tax Analysis'!K71-'Tax Analysis'!K74-'Tax Analysis'!K75+'Tax Analysis'!K76","v":0},{"$f":"'Tax Analysis'!L71-'Tax Analysis'!L74-'Tax Analysis'!L75+'Tax Analysis'!L76","v":0},{"$f":"'Tax Analysis'!M71-'Tax Analysis'!M74-'Tax Analysis'!M75+'Tax Analysis'!M76","v":0},{"$f":"'Tax Analysis'!N71-'Tax Analysis'!N74-'Tax Analysis'!N75+'Tax Analysis'!N76","v":0},{"$f":"'Tax Analysis'!O71-'Tax Analysis'!O74-'Tax Analysis'!O75+'Tax Analysis'!O76","v":0},{"$f":"'Tax Analysis'!P71-'Tax Analysis'!P74-'Tax Analysis'!P75+'Tax Analysis'!P76","v":0},{"$f":"'Tax Analysis'!Q71-'Tax Analysis'!Q74-'Tax Analysis'!Q75+'Tax Analysis'!Q76","v":0},{"$f":"'Tax Analysis'!R71-'Tax Analysis'!R74-'Tax Analysis'!R75+'Tax Analysis'!R76","v":0},{"$f":"'Tax Analysis'!S71-'Tax Analysis'!S74-'Tax Analysis'!S75+'Tax Analysis'!S76","v":0},{"$f":"'Tax Analysis'!T71-'Tax Analysis'!T74-'Tax Analysis'!T75+'Tax Analysis'!T76","v":0},{"$f":"'Tax Analysis'!U71-'Tax Analysis'!U74-'Tax Analysis'!U75+'Tax Analysis'!U76","v":0},{"$f":"'Tax Analysis'!V71-'Tax Analysis'!V74-'Tax Analysis'!V75+'Tax Analysis'!V76","v":0},{"$f":"'Tax Analysis'!W71-'Tax Analysis'!W74-'Tax Analysis'!W75+'Tax Analysis'!W76","v":0},{"$f":"'Tax Analysis'!X71-'Tax Analysis'!X74-'Tax Analysis'!X75+'Tax Analysis'!X76","v":0}]
[]
[]
[null,{"$f":"Inputs!D7","v":0},null,null,{"$f":"Bonds!E208","v":0},{"$f":"Bonds!F208","v":0},{"$f":"Bonds!G208","v":0},{"$f":"Bonds!H208","v":0},{"$f":"Bonds!I208","v":0},{"$f":"Bonds!J208","v":0},{"$f":"Bonds!K208","v":0},{"$f":"Bonds!L208","v":0},{"$f":"Bonds!M208","v":0},{"$f":"Bonds!N208","v":0},{"$f":"Bonds!O208","v":0},{"$f":"Bonds!P208","v":0},{"$f":"Bonds!Q208","v":0},{"$f":"Bonds!R208","v":0},{"$f":"Bonds!S208","v":0},{"$f":"Bonds!T208","v":0},{"$f":"Bonds!U208","v":0},{"$f":"Bonds!V208","v":0},{"$f":"Bonds!W208","v":0},{"$f":"Bonds!X208","v":0}]
[]
[]
[null,"Actual Marginal - based on overall outcomes",null,null,{"$f":"E77-E45","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[]
[]
[]
[null,null,null,null,{"$f":"E3","v":1},2,3,4,5,6,7,8,9,10,11,12,13,{"$f":"Q3","v":13},14,15,16,17,18,19]
[null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,{"$f":"B17","v":"ONSHORE BOND"},{"$f":"E21","v":0},0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"Q21","v":0},0,0,0,0,0,0]
[null,null,null,{"$f":"B49","v":"OFFSHORE BOND"},{"$f":"E53","v":0},{"$f":"F53","v":0},0,0,0,0,0,0,0,0,{"$f":"O53","v":0},{"$f":"P53","v":0},{"$f":"Q53","v":0},{"$f":"Q53","v":0},0,0,0,0,0,0]

{"sheet":"Glossary of Terms","index":3,"n_rows":85,"n_cols":5,"rows_kept":85,"cut":false,"hidden":false,"merged":[[1,1,2,4],[4,2,4,3],[5,1,8,1],[5,2,5,3],[6,2,6,3],[7,2,7,3],[8,2,8,3],[21,1,22,4],[9,1,15,1],[9,2,9,3],[10,2,10,3],[11,2,11,3],[12,2,12,3],[13,2,13,3],[14,2,14,3],[15,2,15,3],[16,1,18,1],[16,2,16,3],[17,2,17,3],[18,2,18,3],[25,1,32,1],[26,2,28,2],[29,2,32,2],[35,1,36,4],[39,1,42,1],[43,2,62,2],[43,1,62,1],[63,2,80,2],[85,1,85,2],[63,1,80,1],[83,1,83,4],[84,1,84,3]]}
[]
[null,"Inputs"]
[]
[]
[null,"Section","Input Name",null,"Description"]
[null,{"$f":"Inputs!C3","v":"📊 PLANNING ASSUMPTIONS"},{"$f":"Inputs!C5","v":"Invested Amount"},null,"This is the gross amount that the client is looking to invest. "]
[null,null,{"$f":"Inputs!C9","v":"Proposed Term (5 to 20 only)"},null,"This is the term that the money is to be invested for. "]
[null,null,{"$f":"Inputs!C11","v":"Regular withdrawal amount?"},null,"If the client is looking to take regular withdrawals from the portfolio the tool will take this gross amount from the investment on the 5th of April. "]
[null,null,{"$f":"Inputs!C13","v":"Bond encashment method"},null,"For the Onshore and Offshore bonds you select if you want to do a partial surrender across all of the segments, or you can select to take full segments close to the withdrawal amount with any remainder being taken across the remaining segments. "]
[null,{"$f":"Inputs!G3","v":"💰 INCOME ASSUMPTIONS"},{"$f":"Inputs!G6","v":"Non Savings Non Dividend"},null,"This is the amount of income a client has that is not classed as savings or dividends (employment income etc.)."]
[null,null,{"$f":"Inputs!G7","v":"Savings"},null,"This is any existing savings income that the client has, this is required to know how much savings allowances may be available for the proposed investment. "]
[null,null,{"$f":"Inputs!G8","v":"Dividend"},null,"This is any existing dividend income that the client has, this is required to know how much dividend nil rate that may be available for the proposed investment. "]
[null,null,{"$f":"Inputs!K4","v":"Annual Increase"},null,"These are here so you can factor in any percentage increases in the clients existing sources of income. "]
[null,null,{"$f":"Inputs!G10","v":"CPI Increase for Tax Bands from 2031"},null,"If you want to increase the tax bands from 2031 by CPI, please select the rate you feel is appropriate. "]
[null,null,{"$f":"Inputs!G12","v":"Income in year or encashment"},null,"These are for the expected non portfolio income the client will have in the year of encashment. "]
[null,null,{"$f":"Inputs!K11","v":"Projected income - year of encashment"},null,"If you wish to continue the increase assumptions for the client in the year of encashment, these are the figures required. "]
[null,{"$f":"Inputs!O3","v":"📈 INVESTMENT ASSUMPTIONS"},{"$f":"Inputs!O6","v":"Growth Rate"},null,"This is the expected gross return of the investment. "]
[null,null,{"$f":"Inputs!AR7","v":"Dividend Return"},null,"This is the expected percentage return on the fund or portfolio produced by dividends. "]
[null,null,{"$f":"Inputs!O10","v":"Offshore cost difference"},null,"This can be a positive or negative number to reflect if it is more or less expensive to have the investments on or offshore. "]
[]
[]
[null,"Outputs"]
[]
[]
[null,"Section","Output Section","Output Name","Description"]
[null,"Projected Values\n\nInputs Page",{"$f":"Inputs!C23","v":"Surrender"},{"$f":"Inputs!C23","v":"Surrender"},"This is the surrender value of the investment at the end of the proposed term. "]
[null,null,{"$f":"Inputs!D26","v":"Taxation"},{"$f":"Inputs!C27","v":"Internal Taxation"},"This is the internal taxation that has been paid by the onshore bond. "]
[null,null,null,{"$f":"Inputs!C28","v":"Income Tax over term"},"This is the income tax that the client has had to pay from their own resources during the investment period. "]
[null,null,null,{"$f":"Inputs!C29","v":"Tax on Surrender"},"This is the tax due on surrendering the investment at the end of the proposed term. "]
[null,null,{"$f":"Inputs!D21","v":"End of term values"},{"$f":"Inputs!C32","v":"On Surrender"},"This is the value from the surrender values after any taxes on gains have been paid. "]
[null,null,null,{"$f":"Inputs!C33","v":"Gross Withdrawals"},"This is the value of the gross withdrawals taken over the proposed term. "]
[null,null,null,{"$f":"Inputs!C34","v":"Personal Taxes Paid Over Term"},"This is the total  tax that the client has had to pay from their own resources during the investment period. "]
[null,null,null,{"$f":"Inputs!C35","v":"Overall Outcome"},"This is the net surrender value of the investment, added to the ISA value and gross withdrawals taken, less any personal taxes paid over the term."]
[]
[]
[null,"Tax Analysis"]
[]
[]
[null,"Section","Output Section","Output Name","Description"]
[null,{"$f":"'Tax Analysis'!B6","v":"INCOME\n(non portfolio)"},null,{"$f":"'Tax Analysis'!D6","v":"Non Savings, Non Dividend"},"This is the amount of non savings, non dividend income the client has for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D7","v":"Existing Savings"},"This is the amount of  savings income the client has for the year that has not come from the proposed investment. "]
[null,null,null,{"$f":"'Tax Analysis'!D8","v":"Existing Dividend"},"This is the amount of  dividend income the client has for the year that has not come from the proposed investment. "]
[null,null,null,{"$f":"'Tax Analysis'!D11","v":"Total"},"This is the total of all income the client has for the year. "]
[null,{"$f":"'Tax Analysis'!B17","v":"ONSHORE BOND"},{"$f":"'Tax Analysis'!D23","v":"Bond Gain"},{"$f":"'Tax Analysis'!D18","v":"Starting Value"},"This is the opening value of the Onshore Bond investment for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D19","v":"Internal Taxation"},"This is the amount of taxation that the bond has paid on any interest or capital gains for the year (dividend income is exempt from tax in an onshore bond). "]
[null,null,null,{"$f":"'Tax Analysis'!D20","v":"Total Withdrawn"},"This is the amount specified to be withdrawn in the inputs. "]
[null,null,null,{"$f":"'Tax Analysis'!#REF!","v":{"$error":"#REF!"}},"This is the total amount withdrawn from the investment. "]
[null,null,null,{"$f":"'Tax Analysis'!D20","v":"Total Withdrawn"},"This is the total amount withdrawn from the investment. "]
[null,null,null,{"$f":"'Tax Analysis'!D21","v":"Closing Value"},"This is the closing value for the investment factoring in any withdrawals that have been taken. "]
[null,null,null,{"$f":"'Tax Analysis'!D24","v":"Gain"},"This is the gain arising from a surrender in the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D25","v":"Slice Years (N)"},"This is the number of years that can be used for top slicing the above gain. "]
[null,null,null,{"$f":"'Tax Analysis'!D26","v":"Non-Savings Non-Dividend"},"This is the amount of non savings, non dividend income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D27","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D28","v":"Savings"},"This is the amount of savings income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D29","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D30","v":"Dividend"},"This is the amount of dividend income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D31","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D32","v":"Tax on Bond Gain"},"This is the gross amount of tax due on the bond gain before any onshore bond tax credit, top slicing relief or deficiency relief could reduce the amount. "]
[null,null,null,{"$f":"'Tax Analysis'!D33","v":"Onshore Bond Tax Credit"},"This is the amount of the non reclaimable tax credit that can be applied to the bond gain. "]
[null,null,null,{"$f":"'Tax Analysis'!D34","v":"Top Slicing Relief"},"This is the amount of top slicing relief that can be applied to mitigate any gain generated. "]
[null,null,null,{"$f":"'Tax Analysis'!D35","v":"Deficiency Relief"},"This is the amount of relief given on the bonds surrender if the final gain was negative and there have been previous chargeable events. "]
[null,null,null,{"$f":"'Tax Analysis'!D36","v":"Personal Allowance Lost"},"This is the amount of personal allowance that has been lost because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D37","v":"Total Tax"},"This is the total tax due by the individual that is solely down to the investment. "]
[null,{"$f":"'Tax Analysis'!B49","v":"OFFSHORE BOND"},{"$f":"'Tax Analysis'!D55","v":"Bond Gain"},{"$f":"'Tax Analysis'!D51","v":"Starting Value"},"This is the opening value of the Offshore Bond investment for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D52","v":"Total Withdrawn"},"This is the amount specified to be withdrawn in the inputs. "]
[null,null,null,{"$f":"'Tax Analysis'!#REF!","v":{"$error":"#REF!"}},"This is the total amount withdrawn from the investment. "]
[null,null,null,{"$f":"D48","v":"Total Withdrawn"},{"$f":"E48","v":"This is the total amount withdrawn from the investment. "}]
[null,null,null,{"$f":"'Tax Analysis'!D53","v":"Closing Value"},"This is the closing value for the investment factoring in any withdrawals that have been taken. "]
[null,null,null,{"$f":"'Tax Analysis'!D56","v":"Gain"},"This is the gain arising from a surrender in the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D57","v":"Slice Years (N)"},"This is the number of years that can be used for top slicing the above gain. "]
[null,null,null,{"$f":"'Tax Analysis'!D58","v":"Non-Savings Non-Dividend"},"This is the amount of non savings, non dividend income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D59","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D60","v":"Savings"},"This is the amount of savings income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D61","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D62","v":"Dividend"},"This is the amount of dividend income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D63","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D64","v":"Tax on Bond Gain"},"This is the gross amount of tax due on the bond gain before any top slicing relief or deficiency relief could reduce the amount. "]
[null,null,null,{"$f":"'Tax Analysis'!D65","v":"Top Slicing Relief"},"This is the amount of top slicing relief that can be applied to mitigate any gain generated. "]
[null,null,null,{"$f":"'Tax Analysis'!D66","v":"Deficiency Relief"},"This is the amount of relief given on the bonds surrender if the final gain was negative and there have been previous chargeable events. "]
[null,null,null,{"$f":"'Tax Analysis'!D67","v":"Personal Allowance Lost"},"This is the amount of personal allowance that has been lost because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D68","v":"Total Tax"},"This is the total tax due by the individual that is solely down to the investment. "]
[]
[]
[null,"Further Resources"]
[null,"Taxation of investment bonds",null,null,"https://www.mandg.com/wealth/adviser-services/tech-matters/investments-and-taxation/taxation-of-investment-bonds"]

{"sheet":"Parameters_Inc Calcs","index":4,"n_rows":29,"n_cols":22,"rows_kept":29,"cut":false,"hidden":true,"merged":[[18,1,19,11]]}
[]
[null,"PA standard",12570]
[null,"ANI Limit",100000,"Divis","Savings","Gains","NSND",null,"Suicide Code",{"$f":"TODAY()","v":"2026-08-21"}]
[null,"Basic Rate Band",37700,0.1075,0.22,0.18,0.2,null,null,"2027-04-05"]
[null,"Higher Threshold",50270,0.35749999999999998,0.42,0.24,0.4]
[null,"Higher Rate Band - Do not alter as calced",{"$f":"C8-C4","v":87440}]
[null,"PA Trap Start",100000]
[null,"Additional Threshold - Do not alter as calced",{"$f":"C7+(C2*2)","v":125140},0.39350000000000002,0.47,null,0.45]
[null,"PSA Basic ",1000]
[null,"PSA Higher",500]
[null,"PSA Add",0]
[null,"Starting Rate for Savings",5000]
[null,"ISA Allowance",20000]
[null,null,"Div","CGT"]
[null,"Collective allowances",500,3000]
[null,null,null,{"$f":"IF(Inputs!AU20=\"No\",0,D15)","v":0},"Logic for AEA usage"]
[]
[]
[null,"For tax band increases from the year detailed in C22, change the cell in C25 to the starting year of the tax year for updates"]
[]
[null,"CPI Rate Selected",{"$f":"Inputs!K10","v":0}]
[null,"CPI Increases from",2031]
[null,"Investment Year",1,{"$f":"C23+1","v":2},{"$f":"D23+1","v":3},4,5,6,7,8,9,{"$f":"K23+1","v":10},{"$f":"L23+1","v":11},{"$f":"M23+1","v":12},13,14,15,16,17,18,19,20]
[null,"Tax Year Start",2026,{"$f":"C24+1","v":2027},{"$f":"D24+1","v":2028},2029,2030,2031,2032,2033,2034,{"$f":"K24+1","v":2035},{"$f":"L24+1","v":2036},{"$f":"M24+1","v":2037},2038,2039,2040,2041,2042,2043,2044,2045]
[null,"Personal Allowance",{"$f":"C2","v":12570},{"$f":"IF(D24>=$C$22,C25*(1+$C$21),C25)","v":12570},12570,{"$f":"IF(F24>=$C$22,E25*(1+$C$21),E25)","v":12570},12570,12570,12570,12570,12570,12570,12570,12570,12570,12570,12570,12570,12570,12570,{"$f":"IF(U24>=$C$22,T25*(1+$C$21),T25)","v":12570},{"$f":"IF(V24>=$C$22,U25*(1+$C$21),U25)","v":12570}]
[null,"Basic Rate Band",{"$f":"C4","v":37700},{"$f":"IF(D24>=$C$22,C26*(1+$C$21),C26)","v":37700},{"$f":"IF(E24>=$C$22,D26*(1+$C$21),D26)","v":37700},37700,37700,37700,37700,37700,37700,37700,37700,37700,37700,37700,37700,37700,37700,37700,{"$f":"IF(U24>=$C$22,T26*(1+$C$21),T26)","v":37700},{"$f":"IF(V24>=$C$22,U26*(1+$C$21),U26)","v":37700}]
[null,"Higher Threshold",{"$f":"C25+C26","v":50270},{"$f":"D25+D26","v":50270},50270,50270,50270,50270,50270,50270,50270,50270,{"$f":"M25+M26","v":50270},50270,{"$f":"O25+O26","v":50270},50270,{"$f":"Q25+Q26","v":50270},50270,{"$f":"S25+S26","v":50270},50270,{"$f":"U25+U26","v":50270},50270]
[null,"Higher Rate Band",{"$f":"C29-C26","v":87440},{"$f":"D29-D26","v":87440},{"$f":"E29-E26","v":87440},87440,{"$f":"G29-G26","v":87440},87440,87440,87440,87440,87440,{"$f":"M29-M26","v":87440},87440,{"$f":"O29-O26","v":87440},87440,{"$f":"Q29-Q26","v":87440},87440,{"$f":"S29-S26","v":87440},87440,{"$f":"U29-U26","v":87440},87440]
[null,"Additional Threshold",{"$f":"C8","v":125140},{"$f":"IF(D24>=$C$22,$C$7+(D25*2),C29)","v":125140},125140,125140,{"$f":"IF(G24>=$C$22,$C$7+(G25*2),F29)","v":125140},125140,125140,125140,125140,125140,125140,125140,125140,125140,125140,125140,125140,125140,{"$f":"IF(U24>=$C$22,$C$7+(U25*2),T29)","v":125140},{"$f":"IF(V24>=$C$22,$C$7+(V25*2),U29)","v":125140}]

{"sheet":"Bonds","index":5,"n_rows":271,"n_cols":67,"rows_kept":271,"cut":false,"hidden":true,"merged":[[0,28,0,56],[89,2,90,2],[77,3,77,13],[78,3,78,13],[16,28,18,56],[48,44,48,49],[48,50,48,53],[44,28,46,56],[20,44,20,49],[48,54,48,56],[20,54,20,56],[2,1,3,24],[0,0,0,24],[186,1,193,1],[260,10,265,11],[112,3,113,23],[92,3,92,13],[20,58,20,63],[142,2,143,2],[121,3,122,23],[136,2,137,2],[134,2,135,2],[20,50,20,53],[158,3,159,23],[110,3,111,23],[37,2,38,24],[210,3,210,23],[165,1,166,2]]}
["Partials",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full segments with partials after"]
[null,null,{"$f":"Inputs!C9","v":"Proposed Term (5 to 20 only)"},{"$f":"Inputs!D9","v":0},null,"Post Final Year"]
[null,"ONSHORE"]
[]
[null,null,"Year one int tax rate",{"$f":"((B10+B16)/SUM(B10:B16)*'Parameters_Inc Calcs'!E4)","v":{"$error":"#DIV/0!"}},"Internal Tax",{"$f":"((B10+B16)/SUM(B10:B16)*C11)","v":{"$error":"#DIV/0!"}},null,{"$f":"E8*(1+(SUM(B10:B16))*(1-F5))^D2","v":{"$error":"#DIV/0!"}},"What is this for?"]
[null,null,null,null,{"$f":"AND(E7>$D$2)","v":true},{"$f":"AND(F7>$D$2)","v":true},{"$f":"AND(G7>$D$2)","v":true},true,true,true,true,true,true,{"$f":"AND(N7>$D$2)","v":true},true,true,true,true,true,{"$f":"AND(T7>$D$2)","v":true},true,true,true,true]
[null,null,"Year",null,1,{"$f":"E7+1","v":2},{"$f":"F7+1","v":3},4,5,{"$f":"I7+1","v":6},{"$f":"J7+1","v":7},{"$f":"K7+1","v":8},{"$f":"L7+1","v":9},{"$f":"M7+1","v":10},{"$f":"N7+1","v":11},{"$f":"O7+1","v":12},{"$f":"P7+1","v":13},{"$f":"Q7+1","v":14},{"$f":"R7+1","v":15},{"$f":"S7+1","v":16},{"$f":"T7+1","v":17},{"$f":"U7+1","v":18},{"$f":"V7+1","v":19},{"$f":"W7+1","v":20}]
[null,null,{"$f":"Inputs!C5","v":"Invested Amount"},null,{"$f":"IF(E6=TRUE,0,IF(AND(Inputs!$AU$21=\"Yes\",Inputs!$AU$24=\"Yes\"),MAX(0,Inputs!$D$5-'Parameters_Inc Calcs'!$C$13),Inputs!$D$5))","v":0},{"$f":"IF(F6=TRUE,0,E28)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Yield"]
[null,{"$f":"Inputs!AT6","v":0},"Savings income","Amt",{"$f":"E8*$B$10","v":0},{"$f":"F8*$B$10","v":0},0,0,0,0,0,0,0,0,{"$f":"O8*$B$10","v":0},0,{"$f":"Q8*$B$10","v":0},0,{"$f":"S8*$B$10","v":0},{"$f":"T8*$B$10","v":0},{"$f":"U8*$B$10","v":0},{"$f":"V8*$B$10","v":0},{"$f":"W8*$B$10","v":0},{"$f":"X8*$B$10","v":0}]
[null,null,0.22,"Tax",{"$f":"E10*$C$11","v":0},{"$f":"F10*$C$11","v":0},{"$f":"G10*$C$11","v":0},0,0,0,0,0,0,0,{"$f":"O10*$C$11","v":0},0,{"$f":"Q10*$C$11","v":0},0,{"$f":"S10*$C$11","v":0},{"$f":"T10*$C$11","v":0},{"$f":"U10*$C$11","v":0},{"$f":"V10*$C$11","v":0},{"$f":"W10*$C$11","v":0},{"$f":"X10*$C$11","v":0},{"$f":"SUM(E11:X11)","v":0}]
[null,null,null,"Net",{"$f":"E10-E11","v":0},{"$f":"F10-F11","v":0},0,0,0,0,0,0,0,0,{"$f":"O10-O11","v":0},0,{"$f":"Q10-Q11","v":0},0,{"$f":"S10-S11","v":0},{"$f":"T10-T11","v":0},{"$f":"U10-U11","v":0},{"$f":"V10-V11","v":0},{"$f":"W10-W11","v":0},{"$f":"X10-X11","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"1.46*93","v":135.78}]
[]
[null,{"$f":"Inputs!AT7","v":0},"Dividend Return","Amt",{"$f":"E8*$B$14","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,{"$f":"Inputs!AT8","v":0},"Capital Gain","Amt",{"$f":"E8*$B$16","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,{"$f":"C11","v":0.22},"Tax",{"$f":"E16*$C$17","v":0},{"$f":"F16*$C$17","v":0},{"$f":"G16*$C$17","v":0},0,0,0,0,0,0,0,{"$f":"O16*$C$17","v":0},0,{"$f":"Q16*$C$17","v":0},0,{"$f":"S16*$C$17","v":0},{"$f":"T16*$C$17","v":0},{"$f":"U16*$C$17","v":0},{"$f":"V16*$C$17","v":0},{"$f":"W16*$C$17","v":0},{"$f":"X16*$C$17","v":0},{"$f":"SUM(E17:X17)","v":0},null,null,null,"ONSHORE"]
[null,null,null,"Net",{"$f":"E16-E17","v":0},{"$f":"F16-F17","v":0},0,0,0,0,0,0,0,0,{"$f":"O16-O17","v":0},0,{"$f":"Q16-Q17","v":0},0,{"$f":"S16-S17","v":0},{"$f":"T16-T17","v":0},{"$f":"U16-U17","v":0},{"$f":"V16-V17","v":0},{"$f":"W16-W17","v":0},{"$f":"X16-X17","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,"This should just need some UAT, the existing tool has final year calc sign off, so if this matches on final year then all good to go"]
[null,null,null,"End Year Value (excl wrapper charge)",{"$f":"E8+E12+E14+E18","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"I have done this, but will need someone to verify"]
[null,null,"Just made to equal row 20","End Year Value (inc wrapper charge)",{"$f":"E20","v":0},{"$f":"F20","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,"Just made to equal row 21",null,null,null,"5% Per seg",{"$f":"IF(E8>0,(E8/AD23)*5%,0)","v":0},"Seg Start Value",{"$f":"E8/100","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Gain Calcs on Full segments",null,null,null,null,null,"Gain Calcs on Partials",null,null,null,"Total Gains to be used",null,null,null,"For simplified tool display"]
[null,null,null,"Tax Deferred Allowance",{"$f":"E8*5%","v":0},{"$f":"E22","v":0},{"$f":"F22","v":0},0,0,0,0,0,0,0,{"$f":"N22","v":0},0,0,0,0,{"$f":"S22","v":0},{"$f":"T22","v":0},{"$f":"U22","v":0},{"$f":"V22","v":0},{"$f":"W22","v":0},null,null,null,null,"Year","Starting Segments","Closing Value Before ISA","Value Per Segment","SV needed","Segs to get Close","Value from Seg Surr","Seg above SV logic","Segs Remaining","Remaining Needed","5% for Year","5% Remaining","WD per seg","Xs gains per seg","Year End Segmenf Factor","Gain Per seg surr","Surrender Val","Total Withdrawals","Total Premiums","Prev XS Gains ","Gain","Slice","XS Gain","Years of Excess","Years for Slice","Slice","Total Gains","Total Slices","Derived N year 1 set to one",null,"Surrender Value","Previous Withdrawals","Total Premiums","Prev Excess","Gain","Slice",null,null,"Gain on remaining segs"]
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[null,null,null,"IN year Gain",{"$f":"IF(AND(E22<(E23+E24),E28>0),(E23+E24)-E22,0)","v":0},{"$f":"IF(AND(F22<(F23+F24),F28>0),(F23+F24)-F22,0)","v":0},{"$f":"IF(AND(G22<(G23+G24),G28>0),(G23+G24)-G22,0)","v":0},{"$f":"IF(AND(H22<(H23+H24),H28>0),(H23+H24)-H22,0)","v":0},0,0,0,0,0,0,{"$f":"IF(AND(O22<(O23+O24),O28>0),(O23+O24)-O22,0)","v":0},0,{"$f":"IF(AND(Q22<(Q23+Q24),Q28>0),(Q23+Q24)-Q22,0)","v":0},0,{"$f":"IF(AND(S22<(S23+S24),S28>0),(S23+S24)-S22,0)","v":0},{"$f":"IF(AND(T22<(T23+T24),T28>0),(T23+T24)-T22,0)","v":0},{"$f":"IF(AND(U22<(U23+U24),U28>0),(U23+U24)-U22,0)","v":0},{"$f":"IF(AND(V22<(V23+V24),V28>0),(V23+V24)-V22,0)","v":0},{"$f":"IF(AND(W22<(W23+W24),W28>0),(W23+W24)-W22,0)","v":0},{"$f":"IF(AND(X22<(X23+X24),X28>0),(X23+X24)-X22,0)","v":0},null,null,null,null,{"$f":"AC24+1","v":3},{"$f":"IF(AC25>Inputs!$D$9,0,AK24)","v":0},{"$f":"G21","v":0},0,{"$f":"G23+G24","v":0},0,{"$f":"AF25*AH25","v":0},0,{"$f":"AD25-AH25","v":0},0,{"$f":"IF(AC25>Inputs!$D$9,0,((AD25-AH25)*$AD$21)+(MAX(0,AN24*AQ25)))","v":0},{"$f":"AM25-AL25","v":0},{"$f":"IF(AK25>0,AL25/AK25,0)","v":0},0,{"$f":"IF(AC25>Inputs!$D$9,0,IF(AK25=0,0,AK25/AD25))","v":0},{"$f":"IF(AC25=Inputs!$D$9,(AF25-$AF$21)*AK25,(AF25-$AF$21)*AH25)","v":0},{"$f":"IF(AC25=Inputs!$D$9,Bonds!AE25,AH25*AF25)","v":0},{"$f":"IF(AC25=Inputs!$D$9,AK25*(SUM($AO$23:AO24)),AH25*(SUM($AO$23:AO24)))","v":0},{"$f":"IF(AC25=Inputs!$D$9,AK25*Bonds!$AF$21,$AF$21*AH25)","v":0},{"$f":"IF(AC25=Inputs!$D$9,AK25*(SUM($AP$23:AP24)),AH25*(SUM($AP$23:AP24)))","v":0},{"$f":"(AS25+AT25)-(AU25+AV25)","v":0},{"$f":"AW25/AC25","v":0},{"$f":"IF(AP25>0,SUM($AP$23:AP25)*AK25,0)","v":0},"",{"$f":"IF(AY25>0,MAX(1,AC25-(MAX($AZ24:AZ$51))),0)","v":0},0,{"$f":"AW25+AY25","v":0},{"$f":"AX25+BB25","v":0},{"$f":"IF((AW25+AX25+AY25+BB25)>0,BC25/BD25,0)","v":0},null,0,{"$f":"IF(AO24=0,0,SUM($AO$23:AO24)*AK24)","v":0},0,{"$f":"AD25*(SUM($AP$23:AP24))","v":0},0,0,null,null,0]
[null,null,null,"Gain on full surrender if bond depletes",{"$f":"IF(AND(E28=0,D28>0,E6=FALSE),((E21+(SUM(D$23:$E24)))-($E$8+(SUM(E$25:$E25)))),0)","v":0},{"$f":"IF(AND(F28=0,E28>0,F6=FALSE),((F21+(SUM(E$23:$E24)))-($E$8+(SUM($E$25:F25)))),0)","v":0},{"$f":"IF(AND(G28=0,F28>0,G6=FALSE),((G21+(SUM($E$23:F24)))-($E$8+(SUM($E$25:G25)))),0)","v":0},{"$f":"IF(AND(H28=0,G28>0,H6=FALSE),((H21+(SUM($E$23:G24)))-($E$8+(SUM($E$25:H25)))),0)","v":0},{"$f":"IF(AND(I28=0,H28>0,I6=FALSE),((I21+(SUM($E$23:H24)))-($E$8+(SUM($E$25:I25)))),0)","v":0},{"$f":"IF(AND(J28=0,I28>0,J6=FALSE),((J21+(SUM($E$23:I24)))-($E$8+(SUM($E$25:J25)))),0)","v":0},{"$f":"IF(AND(K28=0,J28>0,K6=FALSE),((K21+(SUM($E$23:J24)))-($E$8+(SUM($E$25:K25)))),0)","v":0},{"$f":"IF(AND(L28=0,K28>0,L6=FALSE),((L21+(SUM($E$23:K24)))-($E$8+(SUM($E$25:L25)))),0)","v":0},{"$f":"IF(AND(M28=0,L28>0,M6=FALSE),((M21+(SUM($E$23:L24)))-($E$8+(SUM($E$25:M25)))),0)","v":0},{"$f":"IF(AND(N28=0,M28>0,N6=FALSE),((N21+(SUM($E$23:M24)))-($E$8+(SUM($E$25:N25)))),0)","v":0},{"$f":"IF(AND(O28=0,N28>0,O6=FALSE),((O21+(SUM($E$23:N24)))-($E$8+(SUM($E$25:O25)))),0)","v":0},{"$f":"IF(AND(P28=0,O28>0,P6=FALSE),((P21+(SUM($E$23:O24)))-($E$8+(SUM($E$25:P25)))),0)","v":0},{"$f":"IF(AND(Q28=0,P28>0,Q6=FALSE),((Q21+(SUM($E$23:P24)))-($E$8+(SUM($E$25:Q25)))),0)","v":0},{"$f":"IF(AND(R28=0,Q28>0,R6=FALSE),((R21+(SUM($E$23:Q24)))-($E$8+(SUM($E$25:R25)))),0)","v":0},{"$f":"IF(AND(S28=0,R28>0,S6=FALSE),((S21+(SUM($E$23:R24)))-($E$8+(SUM($E$25:S25)))),0)","v":0},{"$f":"IF(AND(T28=0,S28>0,T6=FALSE),((T21+(SUM($E$23:S24)))-($E$8+(SUM($E$25:T25)))),0)","v":0},{"$f":"IF(AND(U28=0,T28>0,U6=FALSE),((U21+(SUM($E$23:T24)))-($E$8+(SUM($E$25:U25)))),0)","v":0},{"$f":"IF(AND(V28=0,U28>0,V6=FALSE),((V21+(SUM($E$23:U24)))-($E$8+(SUM($E$25:V25)))),0)","v":0},{"$f":"IF(AND(W28=0,V28>0,W6=FALSE),((W21+(SUM($E$23:V24)))-($E$8+(SUM($E$25:W25)))),0)","v":0},{"$f":"IF(AND(X28=0,W28>0,X6=FALSE),((X21+(SUM($E$23:W24)))-($E$8+(SUM($E$25:X25)))),0)","v":0},null,null,null,null,4,{"$f":"IF(AC26>Inputs!$D$9,0,AK25)","v":0},{"$f":"H21","v":0},0,{"$f":"H23+H24","v":0},0,0,0,0,0,{"$f":"IF(AC26>Inputs!$D$9,0,((AD26-AH26)*$AD$21)+(MAX(0,AN25*AQ26)))","v":0},0,{"$f":"IF(AK26>0,AL26/AK26,0)","v":0},{"$f":"IF(AN26<0,-AN26/AK26,0)","v":0},{"$f":"IF(AC26>Inputs!$D$9,0,IF(AK26=0,0,AK26/AD26))","v":0},{"$f":"IF(AC26=Inputs!$D$9,(AF26-$AF$21)*AK26,(AF26-$AF$21)*AH26)","v":0},{"$f":"IF(AC26=Inputs!$D$9,Bonds!AE26,AH26*AF26)","v":0},{"$f":"IF(AC26=Inputs!$D$9,AK26*(SUM($AO$23:AO25)),AH26*(SUM($AO$23:AO25)))","v":0},{"$f":"IF(AC26=Inputs!$D$9,AK26*Bonds!$AF$21,$AF$21*AH26)","v":0},{"$f":"IF(AC26=Inputs!$D$9,AK26*(SUM($AP$23:AP25)),AH26*(SUM($AP$23:AP25)))","v":0},{"$f":"(AS26+AT26)-(AU26+AV26)","v":0},0,{"$f":"IF(AP26>0,SUM($AP$23:AP26)*AK26,0)","v":0},"",{"$f":"IF(AY26>0,MAX(1,AC26-(MAX($AZ25:AZ$51))),0)","v":0},0,{"$f":"AW26+AY26","v":0},0,{"$f":"IF((AW26+AX26+AY26+BB26)>0,BC26/BD26,0)","v":0},null,0,{"$f":"IF(AO25=0,0,SUM($AO$23:AO25)*AK25)","v":0},0,{"$f":"AD26*(SUM($AP$23:AP25))","v":0},0,0,null,null,0]
[null,null,null,"Gain on full surrender if end of term",{"$f":"IF(AND(Bonds!E21>0,E7=Inputs!$D$9),(E21+(SUM(D$23:$E24)))-($E$8+(SUM(E$25:$E25))),0)","v":0},{"$f":"IF(AND(Bonds!F21>0,F7=Inputs!$D$9),(F21+(SUM(E$23:$E24)))-($E$8+(SUM($E$25:F25))),0)","v":0},{"$f":"IF(AND(Bonds!G21>0,G7=Inputs!$D$9),(G21+(SUM($E$23:F24)))-($E$8+(SUM($E$25:G25))),0)","v":0},{"$f":"IF(AND(Bonds!H21>0,H7=Inputs!$D$9),(H21+(SUM($E$23:G24)))-($E$8+(SUM($E$25:H25))),0)","v":0},{"$f":"IF(AND(Bonds!I21>0,I7=Inputs!$D$9),(I21+(SUM($E$23:H24)))-($E$8+(SUM($E$25:I25))),0)","v":0},{"$f":"IF(AND(Bonds!J21>0,J7=Inputs!$D$9),(J21+(SUM($E$23:I24)))-($E$8+(SUM($E$25:J25))),0)","v":0},{"$f":"IF(AND(Bonds!K21>0,K7=Inputs!$D$9),(K21+(SUM($E$23:J24)))-($E$8+(SUM($E$25:K25))),0)","v":0},{"$f":"IF(AND(Bonds!L21>0,L7=Inputs!$D$9),(L21+(SUM($E$23:K24)))-($E$8+(SUM($E$25:L25))),0)","v":0},{"$f":"IF(AND(Bonds!M21>0,M7=Inputs!$D$9),(M21+(SUM($E$23:L24)))-($E$8+(SUM($E$25:M25))),0)","v":0},{"$f":"IF(AND(Bonds!N21>0,N7=Inputs!$D$9),(N21+(SUM($E$23:M24)))-($E$8+(SUM($E$25:N25))),0)","v":0},{"$f":"IF(AND(Bonds!O21>0,O7=Inputs!$D$9),(O21+(SUM($E$23:N24)))-($E$8+(SUM($E$25:O25))),0)","v":0},{"$f":"IF(AND(Bonds!P21>0,P7=Inputs!$D$9),(P21+(SUM($E$23:O24)))-($E$8+(SUM($E$25:P25))),0)","v":0},{"$f":"IF(AND(Bonds!Q21>0,Q7=Inputs!$D$9),(Q21+(SUM($E$23:P24)))-($E$8+(SUM($E$25:Q25))),0)","v":0},{"$f":"IF(AND(Bonds!R21>0,R7=Inputs!$D$9),(R21+(SUM($E$23:Q24)))-($E$8+(SUM($E$25:R25))),0)","v":0},{"$f":"IF(AND(Bonds!S21>0,S7=Inputs!$D$9),(S21+(SUM($E$23:R24)))-($E$8+(SUM($E$25:S25))),0)","v":0},{"$f":"IF(AND(Bonds!T21>0,T7=Inputs!$D$9),(T21+(SUM($E$23:S24)))-($E$8+(SUM($E$25:T25))),0)","v":0},{"$f":"IF(AND(Bonds!U21>0,U7=Inputs!$D$9),(U21+(SUM($E$23:T24)))-($E$8+(SUM($E$25:U25))),0)","v":0},{"$f":"IF(AND(Bonds!V21>0,V7=Inputs!$D$9),(V21+(SUM($E$23:U24)))-($E$8+(SUM($E$25:V25))),0)","v":0},{"$f":"IF(AND(Bonds!W21>0,W7=Inputs!$D$9),(W21+(SUM($E$23:V24)))-($E$8+(SUM($E$25:W25))),0)","v":0},{"$f":"IF(AND(Bonds!X21>0,X7=Inputs!$D$9),(X21+(SUM($E$23:W24)))-($E$8+(SUM($E$25:X25))),0)","v":0},{"$f":"MAX(E27:X27)","v":0},null,null,null,5,{"$f":"IF(AC27>Inputs!$D$9,0,AK26)","v":0},{"$f":"I21","v":0},0,{"$f":"I23+I24","v":0},0,{"$f":"AF27*AH27","v":0},{"$f":"IF(AG27>=AI27,0,1)","v":0},0,0,{"$f":"IF(AC27>Inputs!$D$9,0,((AD27-AH27)*$AD$21)+(MAX(0,AN26*AQ27)))","v":0},0,0,0,{"$f":"IF(AC27>Inputs!$D$9,0,IF(AK27=0,0,AK27/AD27))","v":0},{"$f":"IF(AC27=Inputs!$D$9,(AF27-$AF$21)*AK27,(AF27-$AF$21)*AH27)","v":0},{"$f":"IF(AC27=Inputs!$D$9,Bonds!AE27,AH27*AF27)","v":0},{"$f":"IF(AC27=Inputs!$D$9,AK27*(SUM($AO$23:AO26)),AH27*(SUM($AO$23:AO26)))","v":0},{"$f":"IF(AC27=Inputs!$D$9,AK27*Bonds!$AF$21,$AF$21*AH27)","v":0},{"$f":"IF(AC27=Inputs!$D$9,AK27*(SUM($AP$23:AP26)),AH27*(SUM($AP$23:AP26)))","v":0},{"$f":"(AS27+AT27)-(AU27+AV27)","v":0},0,{"$f":"IF(AP27>0,SUM($AP$23:AP27)*AK27,0)","v":0},"",{"$f":"IF(AY27>0,MAX(1,AC27-(MAX($AZ26:AZ$51))),0)","v":0},0,{"$f":"AW27+AY27","v":0},0,{"$f":"IF((AW27+AX27+AY27+BB27)>0,BC27/BD27,0)","v":0},null,0,{"$f":"IF(AO26=0,0,SUM($AO$23:AO26)*AK26)","v":0},0,{"$f":"AD27*(SUM($AP$23:AP26))","v":0},0,0,null,null,0]
[null,null,null,"Year end after ISA +wd",{"$f":"E21-E23-E24","v":0},{"$f":"F21-F23-F24","v":0},{"$f":"G21-G23-G24","v":0},{"$f":"H21-H23-H24","v":0},0,0,{"$f":"K21-K23-K24","v":0},0,0,0,{"$f":"O21-O23-O24","v":0},0,{"$f":"Q21-Q23-Q24","v":0},0,{"$f":"S21-S23-S24","v":0},{"$f":"T21-T23-T24","v":0},{"$f":"U21-U23-U24","v":0},{"$f":"V21-V23-V24","v":0},{"$f":"W21-W23-W24","v":0},{"$f":"X21-X23-X24","v":0},{"$f":"IF(Inputs!D9=\"\",0,HLOOKUP(Inputs!$D$9,$E$7:$X$33,22,FALSE))","v":0},null,null,null,6,{"$f":"IF(AC28>Inputs!$D$9,0,AK27)","v":0},{"$f":"J21","v":0},0,{"$f":"J23+J24","v":0},0,0,0,0,0,{"$f":"IF(AC28>Inputs!$D$9,0,((AD28-AH28)*$AD$21)+(MAX(0,AN27*AQ28)))","v":0},0,0,0,{"$f":"IF(AC28>Inputs!$D$9,0,IF(AK28=0,0,AK28/AD28))","v":0},{"$f":"IF(AC28=Inputs!$D$9,(AF28-$AF$21)*AK28,(AF28-$AF$21)*AH28)","v":0},{"$f":"IF(AC28=Inputs!$D$9,Bonds!AE28,AH28*AF28)","v":0},{"$f":"IF(AC28=Inputs!$D$9,AK28*(SUM($AO$23:AO27)),AH28*(SUM($AO$23:AO27)))","v":0},{"$f":"IF(AC28=Inputs!$D$9,AK28*Bonds!$AF$21,$AF$21*AH28)","v":0},{"$f":"IF(AC28=Inputs!$D$9,AK28*(SUM($AP$23:AP27)),AH28*(SUM($AP$23:AP27)))","v":0},{"$f":"(AS28+AT28)-(AU28+AV28)","v":0},0,{"$f":"IF(AP28>0,SUM($AP$23:AP28)*AK28,0)","v":0},"",{"$f":"IF(AY28>0,MAX(1,AC28-(MAX($AZ27:AZ$51))),0)","v":0},0,0,0,0,null,0,{"$f":"IF(AO27=0,0,SUM($AO$23:AO27)*AK27)","v":0},0,{"$f":"AD28*(SUM($AP$23:AP27))","v":0},0,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,{"$f":"IF(AC29>Inputs!$D$9,0,AK28)","v":0},{"$f":"K21","v":0},0,{"$f":"K23+K24","v":0},0,0,0,{"$f":"AD29-AH29","v":0},0,{"$f":"IF(AC29>Inputs!$D$9,0,((AD29-AH29)*$AD$21)+(MAX(0,AN28*AQ29)))","v":0},0,0,0,{"$f":"IF(AC29>Inputs!$D$9,0,IF(AK29=0,0,AK29/AD29))","v":0},{"$f":"IF(AC29=Inputs!$D$9,(AF29-$AF$21)*AK29,(AF29-$AF$21)*AH29)","v":0},{"$f":"IF(AC29=Inputs!$D$9,Bonds!AE29,AH29*AF29)","v":0},{"$f":"IF(AC29=Inputs!$D$9,AK29*(SUM($AO$23:AO28)),AH29*(SUM($AO$23:AO28)))","v":0},{"$f":"IF(AC29=Inputs!$D$9,AK29*Bonds!$AF$21,$AF$21*AH29)","v":0},{"$f":"IF(AC29=Inputs!$D$9,AK29*(SUM($AP$23:AP28)),AH29*(SUM($AP$23:AP28)))","v":0},{"$f":"(AS29+AT29)-(AU29+AV29)","v":0},0,{"$f":"IF(AP29>0,SUM($AP$23:AP29)*AK29,0)","v":0},"",{"$f":"IF(AY29>0,MAX(1,AC29-(MAX($AZ28:AZ$51))),0)","v":0},0,0,0,0,null,0,{"$f":"IF(AO28=0,0,SUM($AO$23:AO28)*AK28)","v":0},0,{"$f":"AD29*(SUM($AP$23:AP28))","v":0},0,0,null,null,0]
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[null,null,null,"Gain on full surrender if end of term",{"$f":"IF(AND(Bonds!E52>0,E7=Inputs!$D$9),(E52+(SUM(D$54:$E55)))-($E$43+(SUM(D$56:$E56))),0)","v":0},{"$f":"IF(AND(Bonds!F52>0,F7=Inputs!$D$9),(F52+(SUM(E$54:$E55)))-($E$43+(SUM(E$56:$E56))),0)","v":0},{"$f":"IF(AND(Bonds!G52>0,G7=Inputs!$D$9),(G52+(SUM($E$54:F55)))-($E$43+(SUM($E$56:F56))),0)","v":0},{"$f":"IF(AND(Bonds!H52>0,H7=Inputs!$D$9),(H52+(SUM($E$54:G55)))-($E$43+(SUM($E$56:G56))),0)","v":0},{"$f":"IF(AND(Bonds!I52>0,I7=Inputs!$D$9),(I52+(SUM($E$54:H55)))-($E$43+(SUM($E$56:H56))),0)","v":0},{"$f":"IF(AND(Bonds!J52>0,J7=Inputs!$D$9),(J52+(SUM($E$54:I55)))-($E$43+(SUM($E$56:I56))),0)","v":0},{"$f":"IF(AND(Bonds!K52>0,K7=Inputs!$D$9),(K52+(SUM($E$54:J55)))-($E$43+(SUM($E$56:J56))),0)","v":0},{"$f":"IF(AND(Bonds!L52>0,L7=Inputs!$D$9),(L52+(SUM($E$54:K55)))-($E$43+(SUM($E$56:K56))),0)","v":0},{"$f":"IF(AND(Bonds!M52>0,M7=Inputs!$D$9),(M52+(SUM($E$54:L55)))-($E$43+(SUM($E$56:L56))),0)","v":0},{"$f":"IF(AND(Bonds!N52>0,N7=Inputs!$D$9),(N52+(SUM($E$54:M55)))-($E$43+(SUM($E$56:M56))),0)","v":0},{"$f":"IF(AND(Bonds!O52>0,O7=Inputs!$D$9),(O52+(SUM($E$54:N55)))-($E$43+(SUM($E$56:N56))),0)","v":0},{"$f":"IF(AND(Bonds!P52>0,P7=Inputs!$D$9),(P52+(SUM($E$54:O55)))-($E$43+(SUM($E$56:O56))),0)","v":0},{"$f":"IF(AND(Bonds!Q52>0,Q7=Inputs!$D$9),(Q52+(SUM($E$54:P55)))-($E$43+(SUM($E$56:P56))),0)","v":0},{"$f":"IF(AND(Bonds!R52>0,R7=Inputs!$D$9),(R52+(SUM($E$54:Q55)))-($E$43+(SUM($E$56:Q56))),0)","v":0},{"$f":"IF(AND(Bonds!S52>0,S7=Inputs!$D$9),(S52+(SUM($E$54:R55)))-($E$43+(SUM($E$56:R56))),0)","v":0},{"$f":"IF(AND(Bonds!T52>0,T7=Inputs!$D$9),(T52+(SUM($E$54:S55)))-($E$43+(SUM($E$56:S56))),0)","v":0},{"$f":"IF(AND(Bonds!U52>0,U7=Inputs!$D$9),(U52+(SUM($E$54:T55)))-($E$43+(SUM($E$56:T56))),0)","v":0},{"$f":"IF(AND(Bonds!V52>0,V7=Inputs!$D$9),(V52+(SUM($E$54:U55)))-($E$43+(SUM($E$56:U56))),0)","v":0},{"$f":"IF(AND(Bonds!W52>0,W7=Inputs!$D$9),(W52+(SUM($E$54:V55)))-($E$43+(SUM($E$56:V56))),0)","v":0},{"$f":"IF(AND(Bonds!X52>0,X7=Inputs!$D$9),(X52+(SUM($E$54:W55)))-($E$43+(SUM($E$56:W56))),0)","v":0},{"$f":"MAX(E58:X58)","v":0},null,null,null,8,{"$f":"IF(AC58>Inputs!$D$9,0,AK57)","v":0},{"$f":"L52","v":0},0,{"$f":"L54+L55","v":0},0,0,0,0,0,{"$f":"IF(AC58>Inputs!$D$9,0,((AD58-AH58)*$AD$49)+(MAX(0,AN57*AQ58)))","v":0},0,0,0,{"$f":"IF(AC58>Inputs!$D$9,0,IF(AK58=0,0,AK58/AD58))","v":0},{"$f":"IF(AC58=Inputs!$D$9,(AF58-$AF$49)*AK58,(AF58-$AF$49)*AH58)","v":0},{"$f":"IF(AC58=Inputs!$D$9,Bonds!AE58,AH58*AF58)","v":0},{"$f":"IF(AC58=Inputs!$D$9,AK58*(SUM($AO$51:AO58)),AH58*(SUM($AO$51:AO57)))","v":0},{"$f":"IF(AC58=Inputs!$D$9,AK58*Bonds!$AF$49,$AF$49*AH58)","v":0},{"$f":"IF(AC58=Inputs!$D$9,AK58*(SUM($AP$51:AP57)),AH58*(SUM($AP$51:AP57)))","v":0},0,0,{"$f":"IF(AP58>0,SUM($AP$51:AP58)*AK58,0)","v":0},"",{"$f":"IF(AY58>0,MAX(1,AC58-(MAX($AZ$51:AZ57))),0)","v":0},0,0,0,0,null,0,{"$f":"IF(AO57=0,0,SUM($AO$51:AO57)*AK57)","v":0},0,{"$f":"AD58*(SUM($AP$51:AP57))","v":0},0,0,null,null,0]
[null,null,null,"Year end after ISA",{"$f":"E52-E54-E55","v":0},{"$f":"F52-F54-F55","v":0},{"$f":"G52-G54-G55","v":0},0,0,0,0,0,0,0,{"$f":"O52-O54-O55","v":0},0,{"$f":"Q52-Q54-Q55","v":0},0,{"$f":"S52-S54-S55","v":0},{"$f":"T52-T54-T55","v":0},{"$f":"U52-U54-U55","v":0},{"$f":"V52-V54-V55","v":0},{"$f":"W52-W54-W55","v":0},{"$f":"X52-X54-X55","v":0},{"$f":"IF(Inputs!D9=\"\",0,HLOOKUP(Inputs!$D$9,$E$42:$X$64,18,FALSE))","v":0},null,null,null,9,{"$f":"IF(AC59>Inputs!$D$9,0,AK58)","v":0},{"$f":"M52","v":0},0,{"$f":"M54+M55","v":0},0,0,0,0,0,{"$f":"IF(AC59>Inputs!$D$9,0,((AD59-AH59)*$AD$49)+(MAX(0,AN58*AQ59)))","v":0},0,0,0,{"$f":"IF(AC59>Inputs!$D$9,0,IF(AK59=0,0,AK59/AD59))","v":0},{"$f":"IF(AC59=Inputs!$D$9,(AF59-$AF$49)*AK59,(AF59-$AF$49)*AH59)","v":0},{"$f":"IF(AC59=Inputs!$D$9,Bonds!AE59,AH59*AF59)","v":0},{"$f":"IF(AC59=Inputs!$D$9,AK59*(SUM($AO$51:AO59)),AH59*(SUM($AO$51:AO58)))","v":0},{"$f":"IF(AC59=Inputs!$D$9,AK59*Bonds!$AF$49,$AF$49*AH59)","v":0},{"$f":"IF(AC59=Inputs!$D$9,AK59*(SUM($AP$51:AP58)),AH59*(SUM($AP$51:AP58)))","v":0},0,0,{"$f":"IF(AP59>0,SUM($AP$51:AP59)*AK59,0)","v":0},"",{"$f":"IF(AY59>0,MAX(1,AC59-(MAX($AZ$51:AZ58))),0)","v":0},0,0,0,0,null,0,{"$f":"IF(AO58=0,0,SUM($AO$51:AO58)*AK58)","v":0},0,{"$f":"AD59*(SUM($AP$51:AP58))","v":0},0,0,null,null,0]
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[null,null,null,"Bond Gains to use for in year and surrender calcs"]
[null,null,null,"Onshore"]
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[null,null,null,"Difference off to on - Full calcs",{"$f":"E174-E173","v":0},{"$f":"F174-F173","v":0},0,{"$f":"H174-H173","v":0},0,0,0,0,0,{"$f":"N174-N173","v":0},0,{"$f":"P174-P173","v":0},{"$f":"Q174-Q173","v":0},0,0,0,0,0,0,{"$f":"X174-X173","v":0}]
[]
[]
[null,null,null,null,{"$f":"E131-E177","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,null,null,"Percentage variance from tax simple vs full to o/s net sv",{"$f":"E180/E174","v":{"$error":"#DIV/0!"}},{"$f":"F180/F174","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
[]
[]
[]
[null,"Simple\nNet SV Calcs",0,"Non",{"$f":"E117-(E115*$C$187)","v":0},{"$f":"F117-((F115*$C$187)+E119)","v":0},{"$f":"G117-((G115*$C$187)+F119)","v":0},0,0,{"$f":"J117-((J115*$C$187)+I119)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,0,"Basic",{"$f":"E117-(E115*$C$188)","v":0},{"$f":"F117-((F115*$C$188)+E119)","v":0},{"$f":"G117-((G115*$C$188)+F119)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"X117-((X115*$C$188)+W119)","v":0}]
[null,null,0.2,"Higher",{"$f":"E117-(E115*$C$189)","v":0},{"$f":"F117-((F115*$C$189)+E119)","v":0},{"$f":"G117-((G115*$C$189)+F119)","v":0},{"$f":"H117-((H115*$C$189)+G119)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,0.25,"Additional",{"$f":"E117-(E115*$C$190)","v":0},{"$f":"F117-((F115*$C$190)+E119)","v":0},{"$f":"G117-((G115*$C$190)+F119)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"X117-((X115*$C$190)+W119)","v":0}]
[null,null,0,{"$f":"D187","v":"Non"},{"$f":"E126-(E124*$C$191)","v":0},{"$f":"F126-((F124*$C$191)+E128)","v":0},{"$f":"G126-((G124*$C$191)+F128)","v":0},{"$f":"H126-((H124*$C$191)+G128)","v":0},{"$f":"I126-((I124*$C$191)+H128)","v":0},{"$f":"J126-((J124*$C$191)+I128)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,0.22,{"$f":"D188","v":"Basic"},{"$f":"E126-(E124*$C$192)","v":0},{"$f":"F126-((F124*$C$192)+E128)","v":0},{"$f":"G126-((G124*$C$192)+F128)","v":0},{"$f":"H126-((H124*$C$192)+G128)","v":0},0,0,0,0,0,0,0,0,{"$f":"Q126-((Q124*$C$192)+P128)","v":0},0,0,0,0,0,0,{"$f":"X126-((X124*$C$192)+W128)","v":0}]
[null,null,0.42,"Higher",{"$f":"E126-(E124*$C$193)","v":0},{"$f":"F126-((F124*$C$193)+E128)","v":0},{"$f":"G126-((G124*$C$193)+F128)","v":0},{"$f":"H126-((H124*$C$193)+G128)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"X126-((X124*$C$193)+W128)","v":0}]
[null,null,0.47,"Additional",{"$f":"E126-(E124*$C$194)","v":0},{"$f":"F126-((F124*$C$194)+E128)","v":0},{"$f":"G126-((G124*$C$194)+F128)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
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[null,null,null,"Assumed Non",{"$f":"IF(E80>Inputs!$D$9,NA(),E191-E187)","v":{"$error":"#N/A"}},{"$f":"IF(F80>Inputs!$D$9,NA(),F191-F187)","v":{"$error":"#N/A"}},{"$f":"IF(G80>Inputs!$D$9,NA(),G191-G187)","v":{"$error":"#N/A"}},{"$f":"IF(H80>Inputs!$D$9,NA(),H191-H187)","v":{"$error":"#N/A"}},{"$f":"IF(I80>Inputs!$D$9,NA(),I191-I187)","v":{"$error":"#N/A"}},{"$f":"IF(J80>Inputs!$D$9,NA(),J191-J187)","v":{"$error":"#N/A"}},{"$f":"IF(K80>Inputs!$D$9,NA(),K191-K187)","v":{"$error":"#N/A"}},{"$f":"IF(L80>Inputs!$D$9,NA(),L191-L187)","v":{"$error":"#N/A"}},{"$f":"IF(M80>Inputs!$D$9,NA(),M191-M187)","v":{"$error":"#N/A"}},{"$f":"IF(N80>Inputs!$D$9,NA(),N191-N187)","v":{"$error":"#N/A"}},{"$f":"IF(O80>Inputs!$D$9,NA(),O191-O187)","v":{"$error":"#N/A"}},{"$f":"IF(P80>Inputs!$D$9,NA(),P191-P187)","v":{"$error":"#N/A"}},{"$f":"IF(Q80>Inputs!$D$9,NA(),Q191-Q187)","v":{"$error":"#N/A"}},{"$f":"IF(R80>Inputs!$D$9,NA(),R191-R187)","v":{"$error":"#N/A"}},{"$f":"IF(S80>Inputs!$D$9,NA(),S191-S187)","v":{"$error":"#N/A"}},{"$f":"IF(T80>Inputs!$D$9,NA(),T191-T187)","v":{"$error":"#N/A"}},{"$f":"IF(U80>Inputs!$D$9,NA(),U191-U187)","v":{"$error":"#N/A"}},{"$f":"IF(V80>Inputs!$D$9,NA(),V191-V187)","v":{"$error":"#N/A"}},{"$f":"IF(W80>Inputs!$D$9,NA(),W191-W187)","v":{"$error":"#N/A"}},{"$f":"IF(X80>Inputs!$D$9,NA(),X191-X187)","v":{"$error":"#N/A"}}]
[null,null,null,"Assumed Basic",{"$f":"IF(E80>Inputs!$D$9,NA(),E192-E188)","v":{"$error":"#N/A"}},{"$f":"IF(F80>Inputs!$D$9,NA(),F192-F188)","v":{"$error":"#N/A"}},{"$f":"IF(G80>Inputs!$D$9,NA(),G192-G188)","v":{"$error":"#N/A"}},{"$f":"IF(H80>Inputs!$D$9,NA(),H192-H188)","v":{"$error":"#N/A"}},{"$f":"IF(I80>Inputs!$D$9,NA(),I192-I188)","v":{"$error":"#N/A"}},{"$f":"IF(J80>Inputs!$D$9,NA(),J192-J188)","v":{"$error":"#N/A"}},{"$f":"IF(K80>Inputs!$D$9,NA(),K192-K188)","v":{"$error":"#N/A"}},{"$f":"IF(L80>Inputs!$D$9,NA(),L192-L188)","v":{"$error":"#N/A"}},{"$f":"IF(M80>Inputs!$D$9,NA(),M192-M188)","v":{"$error":"#N/A"}},{"$f":"IF(N80>Inputs!$D$9,NA(),N192-N188)","v":{"$error":"#N/A"}},{"$f":"IF(O80>Inputs!$D$9,NA(),O192-O188)","v":{"$error":"#N/A"}},{"$f":"IF(P80>Inputs!$D$9,NA(),P192-P188)","v":{"$error":"#N/A"}},{"$f":"IF(Q80>Inputs!$D$9,NA(),Q192-Q188)","v":{"$error":"#N/A"}},{"$f":"IF(R80>Inputs!$D$9,NA(),R192-R188)","v":{"$error":"#N/A"}},{"$f":"IF(S80>Inputs!$D$9,NA(),S192-S188)","v":{"$error":"#N/A"}},{"$f":"IF(T80>Inputs!$D$9,NA(),T192-T188)","v":{"$error":"#N/A"}},{"$f":"IF(U80>Inputs!$D$9,NA(),U192-U188)","v":{"$error":"#N/A"}},{"$f":"IF(V80>Inputs!$D$9,NA(),V192-V188)","v":{"$error":"#N/A"}},{"$f":"IF(W80>Inputs!$D$9,NA(),W192-W188)","v":{"$error":"#N/A"}},{"$f":"IF(X80>Inputs!$D$9,NA(),X192-X188)","v":{"$error":"#N/A"}}]
[null,null,null,"Assumed Higher",{"$f":"IF(E80>Inputs!$D$9,NA(),E193-E189)","v":{"$error":"#N/A"}},{"$f":"IF(F80>Inputs!$D$9,NA(),F193-F189)","v":{"$error":"#N/A"}},{"$f":"IF(G80>Inputs!$D$9,NA(),G193-G189)","v":{"$error":"#N/A"}},{"$f":"IF(H80>Inputs!$D$9,NA(),H193-H189)","v":{"$error":"#N/A"}},{"$f":"IF(I80>Inputs!$D$9,NA(),I193-I189)","v":{"$error":"#N/A"}},{"$f":"IF(J80>Inputs!$D$9,NA(),J193-J189)","v":{"$error":"#N/A"}},{"$f":"IF(K80>Inputs!$D$9,NA(),K193-K189)","v":{"$error":"#N/A"}},{"$f":"IF(L80>Inputs!$D$9,NA(),L193-L189)","v":{"$error":"#N/A"}},{"$f":"IF(M80>Inputs!$D$9,NA(),M193-M189)","v":{"$error":"#N/A"}},{"$f":"IF(N80>Inputs!$D$9,NA(),N193-N189)","v":{"$error":"#N/A"}},{"$f":"IF(O80>Inputs!$D$9,NA(),O193-O189)","v":{"$error":"#N/A"}},{"$f":"IF(P80>Inputs!$D$9,NA(),P193-P189)","v":{"$error":"#N/A"}},{"$f":"IF(Q80>Inputs!$D$9,NA(),Q193-Q189)","v":{"$error":"#N/A"}},{"$f":"IF(R80>Inputs!$D$9,NA(),R193-R189)","v":{"$error":"#N/A"}},{"$f":"IF(S80>Inputs!$D$9,NA(),S193-S189)","v":{"$error":"#N/A"}},{"$f":"IF(T80>Inputs!$D$9,NA(),T193-T189)","v":{"$error":"#N/A"}},{"$f":"IF(U80>Inputs!$D$9,NA(),U193-U189)","v":{"$error":"#N/A"}},{"$f":"IF(V80>Inputs!$D$9,NA(),V193-V189)","v":{"$error":"#N/A"}},{"$f":"IF(W80>Inputs!$D$9,NA(),W193-W189)","v":{"$error":"#N/A"}},{"$f":"IF(X80>Inputs!$D$9,NA(),X193-X189)","v":{"$error":"#N/A"}}]
[null,null,null,"Assumed Additional",{"$f":"IF(E80>Inputs!$D$9,NA(),E194-E190)","v":{"$error":"#N/A"}},{"$f":"IF(F80>Inputs!$D$9,NA(),F194-F190)","v":{"$error":"#N/A"}},{"$f":"IF(G80>Inputs!$D$9,NA(),G194-G190)","v":{"$error":"#N/A"}},{"$f":"IF(H80>Inputs!$D$9,NA(),H194-H190)","v":{"$error":"#N/A"}},{"$f":"IF(I80>Inputs!$D$9,NA(),I194-I190)","v":{"$error":"#N/A"}},{"$f":"IF(J80>Inputs!$D$9,NA(),J194-J190)","v":{"$error":"#N/A"}},{"$f":"IF(K80>Inputs!$D$9,NA(),K194-K190)","v":{"$error":"#N/A"}},{"$f":"IF(L80>Inputs!$D$9,NA(),L194-L190)","v":{"$error":"#N/A"}},{"$f":"IF(M80>Inputs!$D$9,NA(),M194-M190)","v":{"$error":"#N/A"}},{"$f":"IF(N80>Inputs!$D$9,NA(),N194-N190)","v":{"$error":"#N/A"}},{"$f":"IF(O80>Inputs!$D$9,NA(),O194-O190)","v":{"$error":"#N/A"}},{"$f":"IF(P80>Inputs!$D$9,NA(),P194-P190)","v":{"$error":"#N/A"}},{"$f":"IF(Q80>Inputs!$D$9,NA(),Q194-Q190)","v":{"$error":"#N/A"}},{"$f":"IF(R80>Inputs!$D$9,NA(),R194-R190)","v":{"$error":"#N/A"}},{"$f":"IF(S80>Inputs!$D$9,NA(),S194-S190)","v":{"$error":"#N/A"}},{"$f":"IF(T80>Inputs!$D$9,NA(),T194-T190)","v":{"$error":"#N/A"}},{"$f":"IF(U80>Inputs!$D$9,NA(),U194-U190)","v":{"$error":"#N/A"}},{"$f":"IF(V80>Inputs!$D$9,NA(),V194-V190)","v":{"$error":"#N/A"}},{"$f":"IF(W80>Inputs!$D$9,NA(),W194-W190)","v":{"$error":"#N/A"}},{"$f":"IF(X80>Inputs!$D$9,NA(),X194-X190)","v":{"$error":"#N/A"}}]
[null,null,null,"Actual Marginal",{"$f":"IF(E80>Inputs!$D$9,NA(),E177)","v":{"$error":"#N/A"}},{"$f":"IF(F80>Inputs!$D$9,NA(),F177)","v":{"$error":"#N/A"}},{"$f":"IF(G80>Inputs!$D$9,NA(),G177)","v":{"$error":"#N/A"}},{"$f":"IF(H80>Inputs!$D$9,NA(),H177)","v":{"$error":"#N/A"}},{"$f":"IF(I80>Inputs!$D$9,NA(),I177)","v":{"$error":"#N/A"}},{"$f":"IF(J80>Inputs!$D$9,NA(),J177)","v":{"$error":"#N/A"}},{"$f":"IF(K80>Inputs!$D$9,NA(),K177)","v":{"$error":"#N/A"}},{"$f":"IF(L80>Inputs!$D$9,NA(),L177)","v":{"$error":"#N/A"}},{"$f":"IF(M80>Inputs!$D$9,NA(),M177)","v":{"$error":"#N/A"}},{"$f":"IF(N80>Inputs!$D$9,NA(),N177)","v":{"$error":"#N/A"}},{"$f":"IF(O80>Inputs!$D$9,NA(),O177)","v":{"$error":"#N/A"}},{"$f":"IF(P80>Inputs!$D$9,NA(),P177)","v":{"$error":"#N/A"}},{"$f":"IF(Q80>Inputs!$D$9,NA(),Q177)","v":{"$error":"#N/A"}},{"$f":"IF(R80>Inputs!$D$9,NA(),R177)","v":{"$error":"#N/A"}},{"$f":"IF(S80>Inputs!$D$9,NA(),S177)","v":{"$error":"#N/A"}},{"$f":"IF(T80>Inputs!$D$9,NA(),T177)","v":{"$error":"#N/A"}},{"$f":"IF(U80>Inputs!$D$9,NA(),U177)","v":{"$error":"#N/A"}},{"$f":"IF(V80>Inputs!$D$9,NA(),V177)","v":{"$error":"#N/A"}},{"$f":"IF(W80>Inputs!$D$9,NA(),W177)","v":{"$error":"#N/A"}},{"$f":"IF(X80>Inputs!$D$9,NA(),X177)","v":{"$error":"#N/A"}}]
[]
[null,null,null,null,null,null,{"$f":"G198-G201","v":{"$error":"#N/A"}},{"$f":"H198-H201","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[]
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[null,null,null,{"$f":"Inputs!D7","v":0},{"$f":"IF($D$208=$D$198,E198,IF($D$208=$D$199,E199,IF($D$208=$D$200,E200,0)))","v":0},{"$f":"IF($D$208=$D$198,F198,IF($D$208=$D$199,F199,IF($D$208=$D$200,F200,0)))","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"D201","v":"Actual Marginal"},{"$f":"E201","v":{"$error":"#N/A"}},{"$f":"F201","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[]
[null,null,null,"for onshore look up"]
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[null,null,1,"Surrender",{"$f":"E162","v":0},{"$f":"F162","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,{"$f":"C213+1","v":2},"Gain",{"$f":"E135","v":{"$error":"#N/A"}},{"$f":"F135","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"J135","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,{"$f":"C214+1","v":3}]
[null,null,4]
[null,null,5,"Internal Taxation",{"$f":"E17","v":0},{"$f":"E217+F17","v":0},{"$f":"F217+G17","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,6,"Income Tax over term",{"$f":"E85","v":0},{"$f":"E218+F85","v":0},{"$f":"F218+G85","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,7,"Tax on Surrender",{"$f":"E170","v":0},{"$f":"F170","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,8]
[null,null,9]
[null,null,10,"On Surrender",{"$f":"E173","v":0},{"$f":"F173","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,11,"Gross Withdrawals",{"$f":"E166","v":0},{"$f":"F166","v":0},{"$f":"G166","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"X166","v":0}]
[null,null,12,"Personal Taxes Paid Over Term",{"$f":"E168","v":0},{"$f":"F168","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[]
[null,null,null,null,{"$f":"E212","v":1},{"$f":"F212","v":2},3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
[null,null,null,"Surrender",{"$f":"E126","v":0},{"$f":"F126","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,"Gain",{"$f":"E124","v":0},{"$f":"F124","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[null,null,null,"Internal Taxation",0,{"$f":"E233","v":0},{"$f":"F233","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,"Income Tax over term",{"$f":"E169","v":0},{"$f":"F169","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,"Tax on Surrender",{"$f":"E171","v":0},{"$f":"F171","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[null,null,null,"On Surrender",{"$f":"E174","v":0},{"$f":"F189","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,"Gross Withdrawals",{"$f":"E167","v":0},{"$f":"F167","v":0},{"$f":"G167","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,"Personal Taxes Paid Over Term",{"$f":"E169","v":0},{"$f":"F169","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
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[]
[]
[]
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[]
[]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P115","v":0},0,0,0,0,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P124","v":0},0,0,0,0,0,0,0,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Checking on hacked TRM £20k level NSND and £500 savings",null,1486,null,null,4110,4110,4110,4110,4110,4110,4110,4110,4110]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!E81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!E82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!E95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!E96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!E115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!E116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!E124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!E125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
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[null,"Final Year",{"$f":"IF(C7=Inputs!D9,\"Yes\",\"No\")","v":"No"},null,null,null,"Pers_Allow_Adj",null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"$D$36-S7","v":12570},null,{"$f":"$H$9-S8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"$D$36-AL7","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"$D$36-BD7","v":12570},null,{"$f":"$H$9-BD8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"$D$36-BW7","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"$D$36-CO7","v":12570},null,{"$f":"$H$9-CO8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"$D$36-DH7","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"$D$36-DZ7","v":12570},null,{"$f":"$H$9-DZ8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"$D$36-ES7","v":12570}]
[null,"After Final Year",{"$f":"AND(C7>Inputs!D9)","v":true},null,null,null,"Tot_Pers_Allow",{"$f":"$D$27","v":12570},null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(S4>S8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,S8+'Parameters_Inc Calcs'!$C$12-S4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(AL4>AL8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AL8+'Parameters_Inc Calcs'!$C$12-AL4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(BD4>BD8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BD8+'Parameters_Inc Calcs'!$C$12-BD4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(BW4>BW8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BW8+'Parameters_Inc Calcs'!$C$12-BW4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(CO4>CO8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,CO8+'Parameters_Inc Calcs'!$C$12-CO4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(DH4>DH8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,DH8+'Parameters_Inc Calcs'!$C$12-DH4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(DZ4>DZ8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,DZ8+'Parameters_Inc Calcs'!$C$12-DZ4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(ES4>ES8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,ES8+'Parameters_Inc Calcs'!$C$12-ES4))","v":5000}]
[null,null,null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(S3:S6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(S3:S6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to use - from full calc as no silver adjustment",{"$f":"IF(SUM(AL3:AL6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AL3:AL6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(BD3:BD6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BD3:BD6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to use - \"gold\" adjustment",{"$f":"IF(SUM(BW3:BW6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BW3:BW6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(CO3:CO6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CO3:CO6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to use - from full calc as no silver adjustment",{"$f":"IF(SUM(DH3:DH6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(DH3:DH6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(DZ3:DZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(DZ3:DZ6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to use - \"gold\" adjustment",{"$f":"IF(SUM(ES3:ES6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(ES3:ES6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[]
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[null,null,null,null,null,null,"Higher Rate",{"$f":"K45-L55","v":87440},{"$f":"MAX(0,I54-J54)","v":0},0,{"$f":"MAX(0,H55-J55)","v":87440},{"$f":"MIN(K45,MAX(0,J52-K44))","v":0},null,{"$f":"$J$55*O55","v":0},{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},null,null,"Higher Rate",{"$f":"V45-W55","v":87440},{"$f":"MAX(0,T54-U54)","v":0},0,{"$f":"MAX(0,S55-U55)","v":87440},{"$f":"MIN(V45,MAX(0,U52-V44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},{"$f":"X55*Y55","v":0},null,null,null,"Additional Rate",null,{"$f":"MAX(0,AF54-AG54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AM54-AN54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"BG45-BH55","v":87440},{"$f":"MAX(0,BE54-BF54)","v":0},0,{"$f":"MAX(0,BD55-BF55)","v":87440},{"$f":"MIN(BG45,MAX(0,BF52-BG44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BQ54-BR54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BX54-BY54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"CR45-CS55","v":87440},{"$f":"MAX(0,CP54-CQ54)","v":0},0,{"$f":"MAX(0,CO55-CQ55)","v":87440},{"$f":"MIN(CR45,MAX(0,CQ52-CR44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},{"$f":"CT55*CU55","v":0},null,null,null,"Additional Rate",null,{"$f":"MAX(0,DB54-DC54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,DI54-DJ54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"EC45-ED55","v":87440},{"$f":"MAX(0,EA54-EB54)","v":0},0,{"$f":"MAX(0,DZ55-EB55)","v":87440},{"$f":"MIN(EC45,MAX(0,EB52-EC44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,EM54-EN54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,ET54-EU54)","v":0},0]
[null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,I55-J55)","v":0},0,null,null,null,{"$f":"$J$56*O56","v":0},{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},null,null,"Additional Rate",null,{"$f":"MAX(0,T55-U55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(Z51:Z56)","v":0},{"$f":"AA56-$N$57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BE55-BF55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(BK51:BK56)","v":0},{"$f":"BL56-$N$57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CP55-CQ55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},{"$f":"CT56*CU56","v":0},{"$f":"SUM(CV51:CV56)","v":0},{"$f":"CW56-$N$57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,EA55-EB55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(EG51:EG56)","v":0},{"$f":"EH56-$N$57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N51:N56)","v":0}]
[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,"Is gain negative?",{"$f":"IF(Bonds!E81<0,Bonds!E81,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!E95<0,Bonds!E95,0)","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,"Is gain negative?",{"$f":"IF(Bonds!BY74<0,Bonds!BY74,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!BY88<0,Bonds!BY88,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,"Max previous gains?",{"$f":"Bonds!E84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!E98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!BY77","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!BY91","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!F81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!F82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!F95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!F96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!F115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!F116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!F124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!F125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
[null,"Year",2,"move year on 1",null,null,"Allowances:",null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((S3+S4+S5+S6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((S3+S4+S5+S6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((AL3+AL4+AL5+AL6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((AL3+AL4+AL5+AL6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BD3+BD4+BD5+BD6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BD3+BD4+BD5+BD6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BW3+BW4+BW5+BW6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BW3+BW4+BW5+BW6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((CO3+CO4+CO5+CO6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((CO3+CO4+CO5+CO6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DH3+DH4+DH5+DH6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DH3+DH4+DH5+DH6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DZ3+DZ4+DZ5+DZ6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DZ3+DZ4+DZ5+DZ6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((ES3+ES4+ES5+ES6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((ES3+ES4+ES5+ES6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0}]
[null,"Final Year",{"$f":"IF(C7=Inputs!D9,\"Yes\",\"No\")","v":"No"},null,null,null,"Pers_Allow_Adj",null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"D36-S7","v":12570},null,{"$f":"$H$9-S8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"$D$36-AL7","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"$D$36-BD7","v":12570},null,{"$f":"$H$9-BD8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"$D$36-BW7","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"$D$36-CO7","v":12570},null,{"$f":"$H$9-CO8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"$D$36-DH7","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"$D$36-DZ7","v":12570},null,{"$f":"$H$9-DZ8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"$D$36-ES7","v":12570}]
[null,"After Final Year",{"$f":"AND(C7>Inputs!D9)","v":true},null,null,null,"Tot_Pers_Allow",{"$f":"D27","v":12570},null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(S4>S8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,S8+'Parameters_Inc Calcs'!$C$12-S4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(AL4>AL8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AL8+'Parameters_Inc Calcs'!$C$12-AL4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(BD4>BD8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BD8+'Parameters_Inc Calcs'!$C$12-BD4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(BW4>BW8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BW8+'Parameters_Inc Calcs'!$C$12-BW4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(CO4>CO8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,CO8+'Parameters_Inc Calcs'!$C$12-CO4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(DH4>DH8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,DH8+'Parameters_Inc Calcs'!$C$12-DH4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(DZ4>DZ8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,DZ8+'Parameters_Inc Calcs'!$C$12-DZ4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(ES4>ES8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,ES8+'Parameters_Inc Calcs'!$C$12-ES4))","v":5000}]
[null,null,null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(S3:S6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(S3:S6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to use - from full calc as no silver adjustment",{"$f":"IF(SUM(AL3:AL6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AL3:AL6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(BD3:BD6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BD3:BD6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to use - \"gold\" adjustment",{"$f":"IF(SUM(BW3:BW6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BW3:BW6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(CO3:CO6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CO3:CO6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to use - from full calc as no silver adjustment",{"$f":"IF(SUM(DH3:DH6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(DH3:DH6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(DZ3:DZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(DZ3:DZ6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to use - \"gold\" adjustment",{"$f":"IF(SUM(ES3:ES6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(ES3:ES6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N51:N56)","v":0}]
[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!F81<0,Bonds!F81,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!F95<0,Bonds!F95,0)","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,{"$f":"IF(Bonds!BZ74<0,Bonds!BZ74,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!BZ88<0,Bonds!BZ88,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!F84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!F98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!BZ77","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!BZ91","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!G81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!G82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!G95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!G96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!G115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!G116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!G124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!G125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
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[]
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[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!G81<0,Bonds!G81,0)","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,"Is gain negative?",{"$f":"IF(Bonds!G95<0,Bonds!G95,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Bonds!CA74<0,Bonds!CA74,0)","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,"Is gain negative?",{"$f":"IF(Bonds!CA88<0,Bonds!CA88,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!G84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!G98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CA77","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CA91","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before for bonds",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!H81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!H82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!H95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!H96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!H115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!H116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!H124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!H125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
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[]
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[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!H81<0,Bonds!H81,0)","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,"Is gain negative?",{"$f":"IF(Bonds!H95<0,Bonds!H95,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Bonds!CB75<0,Bonds!CB75,0)","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,"Is gain negative?",{"$f":"IF(Bonds!CB89<0,Bonds!CB89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!H84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!H98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CB78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CB92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!I81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!I82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!I95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!I96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!I115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!I116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!I124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!I125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
[null,"Year",5,null,null,null,"Allowances:",null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((S3+S4+S5+S6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((S3+S4+S5+S6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((AL3+AL4+AL5+AL6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((AL3+AL4+AL5+AL6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BD3+BD4+BD5+BD6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BD3+BD4+BD5+BD6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BW3+BW4+BW5+BW6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BW3+BW4+BW5+BW6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((CO3+CO4+CO5+CO6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((CO3+CO4+CO5+CO6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DH3+DH4+DH5+DH6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DH3+DH4+DH5+DH6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DZ3+DZ4+DZ5+DZ6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DZ3+DZ4+DZ5+DZ6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((ES3+ES4+ES5+ES6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((ES3+ES4+ES5+ES6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0}]
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[]
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[null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,I55-J55)","v":0},0,null,null,null,{"$f":"$J$56*O56","v":0},{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},null,null,"Additional Rate",null,{"$f":"MAX(0,T55-U55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(Z51:Z56)","v":0},{"$f":"AA56-$N$57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BE55-BF55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(BK51:BK56)","v":0},{"$f":"BL56-$N$57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CP55-CQ55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(CV51:CV56)","v":0},{"$f":"CW56-$N$57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,EA55-EB55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(EG51:EG56)","v":0},{"$f":"EH56-$N$57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N51:N56)","v":0}]
[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!I81<0,Bonds!I81,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!I95<0,Bonds!I95,0)","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,{"$f":"IF(Bonds!CC75<0,Bonds!CC75,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!CC89<0,Bonds!CC89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!I84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!I98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CC78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CC92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26218]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2256]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!J81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!J82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!J95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!J96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!J115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!J116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!J124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!J125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N51:N56)","v":0}]
[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs apart from final encashment",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!J81<0,Bonds!J81,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!J95<0,Bonds!J95,0)","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,{"$f":"IF(Bonds!CD75<0,Bonds!CD75,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!CD89<0,Bonds!CD89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!J84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!J98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CD78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CD92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!K81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!K82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!K95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!K96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!K115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!K116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!K124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!K125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
[null,"Year",7,null,null,null,"Allowances:",null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((S3+S4+S5+S6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((S3+S4+S5+S6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((AL3+AL4+AL5+AL6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((AL3+AL4+AL5+AL6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BD3+BD4+BD5+BD6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BD3+BD4+BD5+BD6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BW3+BW4+BW5+BW6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BW3+BW4+BW5+BW6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((CO3+CO4+CO5+CO6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((CO3+CO4+CO5+CO6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DH3+DH4+DH5+DH6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DH3+DH4+DH5+DH6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DZ3+DZ4+DZ5+DZ6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DZ3+DZ4+DZ5+DZ6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((ES3+ES4+ES5+ES6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((ES3+ES4+ES5+ES6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0}]
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[]
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[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!K81<0,Bonds!K81,0)","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,"Is gain negative?",{"$f":"IF(Bonds!K95<0,Bonds!K95,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Bonds!CE75<0,Bonds!CE75,0)","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,"Is gain negative?",{"$f":"IF(Bonds!CE89<0,Bonds!CE89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!K84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!K98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CE78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CE92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!L81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!L82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!L95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!L96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!L115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!L116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!L124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!L125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
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[]
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[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!L81<0,Bonds!L81,0)","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,"Is gain negative?",{"$f":"IF(Bonds!L95<0,Bonds!L95,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Bonds!CF75<0,Bonds!CF75,0)","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,"Is gain negative?",{"$f":"IF(Bonds!CF89<0,Bonds!CF89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!L84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!L98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CF78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CF92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!M81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!M82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!M95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!M96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!M115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!M116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!M124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!M125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
[null,"Year",9,null,null,null,"Allowances:",null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((S3+S4+S5+S6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((S3+S4+S5+S6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((AL3+AL4+AL5+AL6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((AL3+AL4+AL5+AL6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BD3+BD4+BD5+BD6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BD3+BD4+BD5+BD6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BW3+BW4+BW5+BW6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BW3+BW4+BW5+BW6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((CO3+CO4+CO5+CO6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((CO3+CO4+CO5+CO6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DH3+DH4+DH5+DH6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DH3+DH4+DH5+DH6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DZ3+DZ4+DZ5+DZ6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DZ3+DZ4+DZ5+DZ6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((ES3+ES4+ES5+ES6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((ES3+ES4+ES5+ES6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0}]
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[]
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[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!M81<0,Bonds!M81,0)","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,"Is gain negative?",{"$f":"IF(Bonds!M95<0,Bonds!M95,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Bonds!CG75<0,Bonds!CG75,0)","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,"Is gain negative?",{"$f":"IF(Bonds!CG89<0,Bonds!CG89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!M84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!M98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CG78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CG92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!N81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!N82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!N95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!N96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!N115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!N116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!N124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!N125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
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[]
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[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!N81<0,Bonds!N81,0)","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,"Is gain negative?",{"$f":"IF(Bonds!N95<0,Bonds!N95,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Bonds!CH75<0,Bonds!CH75,0)","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,"Is gain negative?",{"$f":"IF(Bonds!CH89<0,Bonds!CH89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!N84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!N98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CH78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CH92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!O81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!O82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!O95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!O96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!O115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!O116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!O124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!O125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
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[null,null,null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(S3:S6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(S3:S6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to use - from full calc as no silver adjustment",{"$f":"IF(SUM(AL3:AL6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AL3:AL6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(BD3:BD6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BD3:BD6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to use - \"gold\" adjustment",{"$f":"IF(SUM(BW3:BW6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BW3:BW6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(CO3:CO6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CO3:CO6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to use - from full calc as no silver adjustment",{"$f":"IF(SUM(DH3:DH6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(DH3:DH6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(DZ3:DZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(DZ3:DZ6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to use - \"gold\" adjustment",{"$f":"IF(SUM(ES3:ES6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(ES3:ES6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[]
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[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!O81<0,Bonds!O81,0)","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,"Is gain negative?",{"$f":"IF(Bonds!O95<0,Bonds!O95,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Bonds!CI75<0,Bonds!CI75,0)","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,"Is gain negative?",{"$f":"IF(Bonds!CI89<0,Bonds!CI89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!O84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!O98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CI78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CI92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!P81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!P82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!P95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!P96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!P115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!P116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!P124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!P125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N51:N56)","v":0}]
[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!P81<0,Bonds!P81,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!P95<0,Bonds!P95,0)","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,{"$f":"IF(Bonds!CJ75<0,Bonds!CJ75,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!CJ89<0,Bonds!CJ89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!P84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!P98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CJ78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CJ92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!Q81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!Q82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!Q95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!Q96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!Q115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!Q116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!Q124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!Q125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
[null,"Year",13,null,null,null,"Allowances:",null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((S3+S4+S5+S6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((S3+S4+S5+S6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((AL3+AL4+AL5+AL6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((AL3+AL4+AL5+AL6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BD3+BD4+BD5+BD6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BD3+BD4+BD5+BD6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BW3+BW4+BW5+BW6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BW3+BW4+BW5+BW6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((CO3+CO4+CO5+CO6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((CO3+CO4+CO5+CO6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DH3+DH4+DH5+DH6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DH3+DH4+DH5+DH6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DZ3+DZ4+DZ5+DZ6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DZ3+DZ4+DZ5+DZ6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((ES3+ES4+ES5+ES6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((ES3+ES4+ES5+ES6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0}]
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[]
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[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!Q81<0,Bonds!Q81,0)","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,"Is gain negative?",{"$f":"IF(Bonds!Q95<0,Bonds!Q95,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Bonds!CK75<0,Bonds!CK75,0)","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,"Is gain negative?",{"$f":"IF(Bonds!CK89<0,Bonds!CK89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!Q84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!Q98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CK78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CK92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!R81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!R82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!R95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!R96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!R115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!R116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!R124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!R125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
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[]
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[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!R81<0,Bonds!R81,0)","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,"Is gain negative?",{"$f":"IF(Bonds!R95<0,Bonds!R95,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Bonds!CL75<0,Bonds!CL75,0)","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,"Is gain negative?",{"$f":"IF(Bonds!CL89<0,Bonds!CL89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!R84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!R98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CL78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CL92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!S81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!S82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!S95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!S96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!S115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!S116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!S124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!S125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N51:N56)","v":0}]
[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!S81<0,Bonds!S81,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!S95<0,Bonds!S95,0)","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,{"$f":"IF(Bonds!CM75<0,Bonds!CM75,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!CM89<0,Bonds!CM89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!S84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!S98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CM78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CM92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!T81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!T82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!T95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!T96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!T115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!T116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!T124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!T125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N51:N56)","v":0}]
[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!T81<0,Bonds!T81,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!T95<0,Bonds!T95,0)","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,{"$f":"IF(Bonds!CN75<0,Bonds!CN75,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!CN89<0,Bonds!CN89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!T84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!T98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CN78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CN92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!U81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!U82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!U95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!U96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!U115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!U116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!U124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!U125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
[null,"Year",17,null,null,null,"Allowances:",null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((S3+S4+S5+S6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((S3+S4+S5+S6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((AL3+AL4+AL5+AL6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((AL3+AL4+AL5+AL6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BD3+BD4+BD5+BD6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BD3+BD4+BD5+BD6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BW3+BW4+BW5+BW6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BW3+BW4+BW5+BW6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((CO3+CO4+CO5+CO6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((CO3+CO4+CO5+CO6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DH3+DH4+DH5+DH6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DH3+DH4+DH5+DH6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DZ3+DZ4+DZ5+DZ6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DZ3+DZ4+DZ5+DZ6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((ES3+ES4+ES5+ES6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((ES3+ES4+ES5+ES6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0}]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N51:N56)","v":0}]
[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!U81<0,Bonds!U81,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!U95<0,Bonds!U95,0)","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,{"$f":"IF(Bonds!CO75<0,Bonds!CO75,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!CO89<0,Bonds!CO89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!U84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!U98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CO78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CO92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!V81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!V82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!V95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!V96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!V115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!V116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!V124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!V125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
[null,"Year",18,null,null,null,"Allowances:",null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((S3+S4+S5+S6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((S3+S4+S5+S6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((AL3+AL4+AL5+AL6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((AL3+AL4+AL5+AL6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BD3+BD4+BD5+BD6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BD3+BD4+BD5+BD6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BW3+BW4+BW5+BW6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BW3+BW4+BW5+BW6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((CO3+CO4+CO5+CO6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((CO3+CO4+CO5+CO6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DH3+DH4+DH5+DH6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DH3+DH4+DH5+DH6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DZ3+DZ4+DZ5+DZ6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DZ3+DZ4+DZ5+DZ6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((ES3+ES4+ES5+ES6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((ES3+ES4+ES5+ES6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0}]
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[]
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[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!V81<0,Bonds!V81,0)","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,"Is gain negative?",{"$f":"IF(Bonds!V95<0,Bonds!V95,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Bonds!CP75<0,Bonds!CP75,0)","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,"Is gain negative?",{"$f":"IF(Bonds!CP89<0,Bonds!CP89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!V84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!V98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CP78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CP92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!W81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!W82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!W95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!W96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!W115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!W116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!W124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!W125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N51:N56)","v":0}]
[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!W81<0,Bonds!W81,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!W95<0,Bonds!W95,0)","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,{"$f":"IF(Bonds!CQ75<0,Bonds!CQ75,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!CQ89<0,Bonds!CQ89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!W84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!W98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CQ78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CQ92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,null,null,null,null,"Onshore Bond After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore After",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ONSHORE FULL CALCS SURRENDER EACH YEAR",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OFFSHORE FULL CALCS SURRENDER EACH YEAR"]
[null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs",null,null,null,null,null,null,null,null,null,null,"Workings",null,null,null,null,null,null,null,null,null,null,null,"Workings Top Slicing Full",null,null,null,null,null,null,"Workings Top Slicing Slice",null,null,null,null,null,null,"Slicing Calcs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!X81)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!X82","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!X95)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!X96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!X115)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!X116","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!X124)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!X125","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NSND in Year of encashment",{"$f":"$D$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"$D$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"$D$16","v":0}]
[null,"Year",20,null,null,null,"Allowances:",null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((S3+S4+S5+S6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((S3+S4+S5+S6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((AL3+AL4+AL5+AL6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((AL3+AL4+AL5+AL6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BD3+BD4+BD5+BD6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BD3+BD4+BD5+BD6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((BW3+BW4+BW5+BW6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((BW3+BW4+BW5+BW6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((CO3+CO4+CO5+CO6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((CO3+CO4+CO5+CO6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DH3+DH4+DH5+DH6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DH3+DH4+DH5+DH6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((DZ3+DZ4+DZ5+DZ6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((DZ3+DZ4+DZ5+DZ6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((ES3+ES4+ES5+ES6)<'Parameters_Inc Calcs'!$C$3,0,MIN($D$36,((ES3+ES4+ES5+ES6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0}]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N51:N56)","v":0}]
[null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AA19:AA57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(BL19:BL57)","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,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(CW19:CW57)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(EH19:EH57)","v":0}]
[null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","Rate",null,null,null,{"$f":"IF(Bonds!X81<0,Bonds!X81,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!X95<0,Bonds!X95,0)","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,{"$f":"IF(Bonds!CR75<0,Bonds!CR75,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!CR89<0,Bonds!CR89,0)","v":0}]
[null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(H60,I60)","v":0},{"$f":"MAX(0,H60-J60)","v":0},null,null,{"$f":"$J$60*O60","v":0},0,null,null,null,{"$f":"Bonds!X84","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(T51-U53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!X98","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BE51-BF53)*'Parameters_Inc Calcs'!AO4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Bonds!CR78","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(CP51-CQ53)*'Parameters_Inc Calcs'!$E$4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!CR92","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(EA51-EB53)*'Parameters_Inc Calcs'!$E$4","v":0}]
[null,null,null,null,null,null,"Basic Rate",{"$f":"K44","v":37700},{"$f":"MAX(0,I60-J60)","v":0},{"$f":"MIN(H61,I61)","v":0},{"$f":"MAX(0,H61-J61)","v":37700},null,null,{"$f":"$J$61*O61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},null,null,"Max Deficiency",{"$f":"MIN(-S59,S60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BA47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BD59,BD60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CL47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-CO59,CO60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"DW47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-DZ59,DZ60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"FH47","v":0}]
[null,null,null,null,null,null,"Higher Rate",null,{"$f":"I61-J61","v":0},{"$f":"MIN(H62,I62)","v":0},{"$f":"MAX(0,H62-J62)","v":0},null,null,{"$f":"$J$62*O62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"W63+W64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BH63+BH64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"CS63+CS64","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,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"ED63+ED64","v":0}]
[null,null,null,null,null,null,"Nil Rate available",{"$f":"H60","v":0},null,null,null,null,null,{"$f":"SUM(N60:N62)","v":0},null,null,null,"Divis in HRT",{"$f":"S61","v":0},{"$f":"J45","v":0},{"$f":"MIN(T63,S63)","v":0},{"$f":"MAX(0,S63-U63)","v":0},{"$f":"U63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AA60:AA62)","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,"Divis in HRT",{"$f":"BD61","v":0},{"$f":"J45","v":0},{"$f":"MIN(BE63,BD63)","v":0},{"$f":"MAX(0,BD63-BF63)","v":0},{"$f":"BF63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BL60:BL62)","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,"Divis in HRT",{"$f":"CO61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(CP63,CO63)","v":0},{"$f":"MAX(0,CO63-CQ63)","v":0},{"$f":"CQ63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(CW60:CW62)","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,"Divis in HRT",{"$f":"DZ61","v":0},{"$f":"CF45","v":0},{"$f":"MIN(EA63,DZ63)","v":0},{"$f":"MAX(0,DZ63-EB63)","v":0},{"$f":"EB63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(EH60:EH62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"V63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(T64,S64)","v":0},{"$f":"MAX(0,S64-U64)","v":0},{"$f":"U64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"BG63","v":0},{"$f":"J27+J18","v":0},{"$f":"MIN(BE64,BD64)","v":0},{"$f":"MAX(0,BD64-BF64)","v":0},{"$f":"BF64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"CR63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(CP64,CO64)","v":0},{"$f":"MAX(0,CO64-CQ64)","v":0},{"$f":"CQ64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings and NSND in HRT",{"$f":"EC63","v":0},{"$f":"CF27+CF18","v":0},{"$f":"MIN(EA64,DZ64)","v":0},{"$f":"MAX(0,DZ64-EB64)","v":0},{"$f":"EB64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AA58-AA63)","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,"Income Tax payable",null,{"$f":"MAX(0,BL58-BL63)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,CW58-CW63)","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,"Income Tax payable",null,{"$f":"MAX(0,EH58-EH63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N20+N29+N39+N47+N57+N63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AA66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BL66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"CW66-$N$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"EH66-$N$67","v":0}]

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[null,null,null,null,1,{"$f":"'Yr 1'!$AA$69","v":0},{"$f":"'Yr 1'!$BL$69","v":0},{"$f":"'Yr 1'!$CW$69","v":0},{"$f":"'Yr 1'!$EH$69","v":0},{"$f":"F3-H3","v":0},{"$f":"G3-I3","v":0}]
[null,null,null,null,{"$f":"E3+1","v":2},{"$f":"'Yr 2'!$AA$69","v":0},{"$f":"'Yr 2'!$BL$69","v":0},{"$f":"'Yr 2'!$CW$69","v":0},{"$f":"'Yr 2'!$EH$69","v":0},{"$f":"F4-H4","v":0},{"$f":"G4-I4","v":0},null,null,"Put year below"]
[null,null,null,null,{"$f":"E4+1","v":3},{"$f":"'Yr 3'!$AA$69","v":0},{"$f":"'Yr 3'!$BL$69","v":0},{"$f":"'Yr 3'!$CW$69","v":0},{"$f":"'Yr 3'!$EH$69","v":0},0,0,null,null,20]
[null,null,null,null,4,{"$f":"'Yr 4'!$AA$69","v":0},{"$f":"'Yr 4'!$BL$69","v":0},{"$f":"'Yr 4'!$CW$69","v":0},{"$f":"'Yr 4'!$EH$69","v":0},0,0]
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[null,null,null,null,8,{"$f":"'Yr 8'!$AA$69","v":0},{"$f":"'Yr 8'!$BL$69","v":0},{"$f":"'Yr 8'!$CW$69","v":0},{"$f":"'Yr 8'!$EH$69","v":0},0,0]
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[null,null,null,null,10,{"$f":"'Yr 10'!$AA$69","v":0},{"$f":"'Yr 10'!$BL$69","v":0},{"$f":"'Yr 10'!$CW$69","v":0},{"$f":"'Yr 10'!$EH$69","v":0},0,0]
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[null,null,null,null,15,{"$f":"'Yr 15'!$AA$69","v":0},{"$f":"'Yr 15'!$BL$69","v":0},{"$f":"'Yr 15'!$CW$69","v":0},{"$f":"'Yr 15'!$EH$69","v":0},0,0]
[null,null,null,null,16,{"$f":"'Yr 16'!$AA$69","v":0},{"$f":"'Yr 16'!$BL$69","v":0},{"$f":"'Yr 16'!$CW$69","v":0},{"$f":"'Yr 16'!$EH$69","v":0},0,0]
[null,null,null,null,17,{"$f":"'Yr 17'!$AA$69","v":0},{"$f":"'Yr 17'!$BL$69","v":0},{"$f":"'Yr 17'!$CW$69","v":0},{"$f":"'Yr 17'!$EH$69","v":0},0,0]
[null,null,null,null,18,{"$f":"'Yr 18'!$AA$69","v":0},{"$f":"'Yr 18'!$BL$69","v":0},{"$f":"'Yr 18'!$CW$69","v":0},{"$f":"'Yr 18'!$EH$69","v":0},0,0]
[null,null,null,null,19,{"$f":"'Yr 19'!$AA$69","v":0},{"$f":"'Yr 19'!$BL$69","v":0},{"$f":"'Yr 19'!$CW$69","v":0},{"$f":"'Yr 19'!$EH$69","v":0},0,0]
[null,null,null,null,20,{"$f":"'Yr 20'!$AA$69","v":0},{"$f":"'Yr 20'!$BL$69","v":0},{"$f":"'Yr 20'!$CW$69","v":0},{"$f":"'Yr 20'!$EH$69","v":0},{"$f":"F22-H22","v":0},{"$f":"G22-I22","v":0}]