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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],[0,1,0,2],[0,4,0,5],[4,1,4,2],[5,1,13,10]]}
[null,"Tax Wrapper Comparison Tool\nBuilt by M&G",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.\nAnnual Management Charges and platform charges are assumed to be the same, any platform charge for bonds is assumed to be taken at the end of the year. \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 increase by 2% to savings rates applies from year 2 onwards. \nWhere the CGT annual exempt amount is used the bed and breakfast rules are avoided. \nUnused gross investment income is reinvested.\nTaxation over term is paid from other resources.\nISA funds taken at end of year and reinvested at start of next.\nNo withdrawals are taken in the final year. \nWithdrawals for ISA are taken before regular withdrawal amounts.\n100 initial segments for bonds.\nCollectives are in income units.\nNo surrender or reinvest costs.\n"]

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[null,null,"Tax Wrapper Comparison Tool\nbuilt by M&G",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Homepage!E1","v":"Tax Year 2026/27"}]
[]
[null,null,"Planning Assumptions",null,null,null,"Income Assumptions",null,null,null,null,null,null,null,"Investment Assumptions"]
[null,null,null,null,null,null,null,null,null,null,"Increase assumption"]
[null,null,"Invested Amount",null,null,0,"Existing income",null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,"Full segments and partials"]
[null,null,null,null,null,0,"Non Savings Non Dividend",0,0,null,0,null,0,0,"Savings Income",0,0,null,"Onshore Bond \nInternal Tax Rate",null,null,null,"Partials Only"]
[null,null,"Proposed Term (5 to 10 only)",null,null,0,"Savings",0,0,null,0,null,0,0,"Dividend Return",0,0]
[null,null,null,null,null,null,"Dividend",null,0,null,0,null,null,null,"Capital Gain",null,0,null,{"$f":"IF(W15=FALSE,0%,Bonds!F5)","v":0}]
[null,null,null,null,null,null,null,0,null,null,null,null,0,0,null,0]
[null,null,null,null,null,null,"CPI Increase for Tax Bands from 2031",null,null,null,0,null,null,null,"Extra Wrapper Cost",null,0]
[null,null,"Use annual exempt amount?",null,null,null,null,null,null,null,"Projected income - encashment",null,null,null,null,0,null,null,"Internal Tax Rate "]
[null,null,"ISA Wrap each year?",null,null,0,"Income in year of encashment",null,null,null,null,null,null,null,null,0,null,null,"In Year One."]
[null,null,"Regular withdrawal amount?",null,null,0,{"$f":"G6","v":"Non Savings Non Dividend"},null,0,null,{"$f":"IF(D7>0,(HLOOKUP((Inputs!$D$7-1),'Tax Analysis'!$E$3:$N$8,4,FALSE))*(1+K6),0)","v":0},null,null,null,null,0,null,null,{"$f":"IF(W15=FALSE,0%,Bonds!D5)","v":0},null,null,null,"DO NOT DELETE"]
[null,null,"Bond encashment method",null,null,0,{"$f":"G7","v":"Savings"},null,0,null,{"$f":"IF($D$7>0,(HLOOKUP((Inputs!$D$7-1),'Tax Analysis'!$E$3:$N$8,5,FALSE))*(1+K7),0)","v":0},null,null,null,null,0]
[null,null,"Year 1 ISA Allowance from Investment?",null,null,null,"Dividend",null,0,null,{"$f":"IF($D$7>0,(HLOOKUP((Inputs!$D$7-1),'Tax Analysis'!$E$3:$N$8,6,FALSE))*(1+K8),0)","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AND(D5>0,D7>0,SUM(Q6:Q8)>0%)","v":false}]
[]
[]
[]
[null,null,null,null,null,null,"Projected Values",null,null,null,"Tax Breakdown"]
[null,null,null,"Collectives",null,null,"Onshore",null,"Offshore"]
[null,null,"End of term values"]
[null,null,"Surrender",{"$f":"CGT!Q51","v":0},null,null,{"$f":"Bonds!O28","v":0},null,{"$f":"Bonds!O59","v":0}]
[null,null,"Gain",{"$f":"CGT!R47","v":0},null,null,{"$f":"Bonds!P71","v":0},null,{"$f":"Bonds!P85","v":0}]
[null,null,"Taxation"]
[null,null,"Internal Taxation",0,null,null,{"$f":"Bonds!O11+Bonds!O17","v":0},null,{"$f":"D25","v":0},null,null,null,null,null,{"$f":"D20","v":"Collectives"},{"$f":"G20","v":"Onshore"},{"$f":"I20","v":"Offshore"}]
[null,null,"Income Tax over term",{"$f":"CGT!Q59","v":0},null,null,{"$f":"Bonds!Q75","v":0},null,{"$f":"Bonds!Q89","v":0},null,null,null,null,{"$f":"C25","v":"Internal Taxation"},0,{"$f":"G25","v":0},{"$f":"I25","v":0}]
[null,null,"CGT Over Term",{"$f":"CGT!S50","v":0},null,null,0,null,0,null,null,null,null,"Income Tax over term",0,{"$f":"G26","v":0},{"$f":"I26","v":0}]
[null,null,"Tax on Surrender",{"$f":"CGT!R50","v":0},null,null,{"$f":"Bonds!P75","v":0},null,{"$f":"Bonds!P89","v":0},null,null,null,null,"CGT Over Term",0,{"$f":"G27","v":0},{"$f":"I27","v":0}]
[null,null,"Net Proceeds",{"$f":"D20","v":"Collectives"},null,null,{"$f":"G20","v":"Onshore"},null,{"$f":"I20","v":"Offshore"},null,null,null,null,"Tax on Surrender",0,{"$f":"G28","v":0},{"$f":"I28","v":0}]
[null,null,"On Surrender",{"$f":"D22-D28","v":0},null,null,{"$f":"G22-G28","v":0},null,0]
[null,null,"ISA Value",{"$f":"CGT!Q57","v":0},null,null,{"$f":"Bonds!O79","v":0},null,{"$f":"Bonds!O93","v":0}]
[null,null,"Gross Withdrawals",{"$f":"CGT!Q28","v":0},null,null,{"$f":"Bonds!O24","v":0},null,{"$f":"Bonds!O55","v":0}]
[null,null,"Personal Taxes Paid Over Term",{"$f":"D26+D27","v":0},null,null,{"$f":"G26","v":0},null,{"$f":"I26","v":0}]
[null,null,"Overall Outcome",{"$f":"D30+D31-D33+D32","v":0},null,null,{"$f":"G30+G31-G33+G32","v":0},null,{"$f":"I30+I31-I33+I32","v":0}]

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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]
[]
[]
[null,"INCOME\n(non portfolio)",null,"Non Savings, Non Dividend",{"$f":"'Yr 1'!$F$14","v":0},{"$f":"'Yr 2'!$F$14","v":0},{"$f":"'Yr 3'!$F$14","v":0},{"$f":"'Yr 4'!$F$14","v":0},{"$f":"'Yr 5'!$F$14","v":0},{"$f":"'Yr 6'!$F$14","v":0},{"$f":"'Yr 7'!$F$14","v":0},{"$f":"'Yr 8'!$F$14","v":0},{"$f":"'Yr 9'!$F$14","v":0},{"$f":"'Yr 10'!$F$14","v":0}]
[null,null,null,"Existing Savings",{"$f":"'Yr 1'!$F$15","v":0},{"$f":"'Yr 2'!$F$15","v":0},{"$f":"'Yr 3'!$F$15","v":0},{"$f":"'Yr 4'!$F$15","v":0},{"$f":"'Yr 5'!$F$15","v":0},{"$f":"'Yr 6'!$F$15","v":0},{"$f":"'Yr 7'!$F$15","v":0},{"$f":"'Yr 8'!$F$15","v":0},{"$f":"'Yr 9'!$F$15","v":0},{"$f":"'Yr 10'!$F$15","v":0}]
[null,null,null,"Existing Dividend",{"$f":"'Yr 1'!$F$16","v":0},{"$f":"'Yr 2'!$F$16","v":0},{"$f":"'Yr 3'!$F$16","v":0},{"$f":"'Yr 4'!$F$16","v":0},{"$f":"'Yr 5'!$F$16","v":0},{"$f":"'Yr 6'!$F$16","v":0},{"$f":"'Yr 7'!$F$16","v":0},{"$f":"'Yr 8'!$F$16","v":0},{"$f":"'Yr 9'!$F$16","v":0},{"$f":"'Yr 10'!$F$16","v":0}]
[null,null,null,"New Savings",{"$f":"'Yr 1'!$F$17","v":0},{"$f":"'Yr 2'!$F$17","v":0},{"$f":"'Yr 3'!$F$17","v":0},{"$f":"'Yr 4'!$F$17","v":0},{"$f":"'Yr 5'!$F$17","v":0},{"$f":"'Yr 6'!$F$17","v":0},{"$f":"'Yr 7'!$F$17","v":0},{"$f":"'Yr 8'!$F$17","v":0},{"$f":"'Yr 9'!$F$17","v":0},{"$f":"'Yr 10'!$F$17","v":0}]
[null,null,null,"New Dividend",{"$f":"'Yr 1'!$F$18","v":0},{"$f":"'Yr 2'!$F$18","v":0},{"$f":"'Yr 3'!$F$18","v":0},{"$f":"'Yr 4'!$F$18","v":0},{"$f":"'Yr 5'!$F$18","v":0},{"$f":"'Yr 6'!$F$18","v":0},{"$f":"'Yr 7'!$F$18","v":0},{"$f":"'Yr 8'!$F$18","v":0},{"$f":"'Yr 9'!$F$18","v":0},{"$f":"'Yr 10'!$F$18","v":0}]
[null,null,null,"Total",{"$f":"E6+E7+E8","v":0},{"$f":"F6+F7+F8","v":0},0,0,0,0,0,0,0,0]
[null,null,null,"Total Combined Divi",{"$f":"E8+E10","v":0},{"$f":"F8+F10","v":0},0,0,0,0,0,0,0,0]
[null,null,null,"Total Combined savings",{"$f":"E7+E9","v":0},{"$f":"F7+F9","v":0},0,0,0,0,0,0,0,0]
[]
[]
[null,"COLLECTIVES"]
[null,null,null,"Starting Value",{"$f":"CGT!G12","v":0},{"$f":"CGT!H12","v":0},{"$f":"CGT!I12","v":0},{"$f":"CGT!J12","v":0},{"$f":"CGT!K12","v":0},{"$f":"CGT!L12","v":0},{"$f":"CGT!M12","v":0},{"$f":"CGT!N12","v":0},{"$f":"CGT!O12","v":0},{"$f":"CGT!P12","v":0}]
[null,null,null,"Fund plus growth (no income reinvested)",{"$f":"CGT!G14","v":0},{"$f":"CGT!H14","v":0},{"$f":"CGT!I14","v":0},{"$f":"CGT!J14","v":0},{"$f":"CGT!K14","v":0},{"$f":"CGT!L14","v":0},{"$f":"CGT!M14","v":0},{"$f":"CGT!N14","v":0},{"$f":"CGT!O14","v":0},{"$f":"CGT!P14","v":0}]
[null,null,null,"Capital Growth",{"$f":"CGT!G15","v":0},{"$f":"CGT!H15","v":0},{"$f":"CGT!I15","v":0},{"$f":"CGT!J15","v":0},{"$f":"CGT!K15","v":0},{"$f":"CGT!L15","v":0},{"$f":"CGT!M15","v":0},{"$f":"CGT!N15","v":0},{"$f":"CGT!O15","v":0},{"$f":"CGT!P15","v":0}]
[null,null,null,"AEA for year",{"$f":"'Parameters_Inc Calcs'!$D$16","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$16","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$16","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$16","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$16","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$16","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$16","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$16","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$16","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$16","v":3000}]
[null,null,null,"Portfolio realised to use AEA",{"$f":"CGT!G20","v":0},{"$f":"CGT!H20","v":0},{"$f":"CGT!I20","v":0},{"$f":"CGT!J20","v":0},{"$f":"CGT!K20","v":0},{"$f":"CGT!L20","v":0},{"$f":"CGT!M20","v":0},{"$f":"CGT!N20","v":0},{"$f":"CGT!O20","v":0},{"$f":"CGT!P20","v":0}]
[null,null,null,"AEA used",{"$f":"MIN(E20,CGT!G47)","v":0},{"$f":"MIN(F20,CGT!H47)","v":0},{"$f":"MIN(G20,CGT!I47)","v":0},{"$f":"MIN(H20,CGT!J47)","v":0},{"$f":"MIN(I20,CGT!K47)","v":0},{"$f":"MIN(J20,CGT!L47)","v":0},{"$f":"MIN(K20,CGT!M47)","v":0},{"$f":"MIN(L20,CGT!N47)","v":0},{"$f":"MIN(M20,CGT!O47)","v":0},{"$f":"MIN(N20,CGT!P47)","v":0}]
[null,null,null,"Carried Gain",{"$f":"CGT!G52","v":0},{"$f":"CGT!H52","v":0},{"$f":"CGT!I52","v":0},{"$f":"CGT!J52","v":0},{"$f":"CGT!K52","v":0},{"$f":"CGT!L52","v":0},{"$f":"CGT!M52","v":0},{"$f":"CGT!N52","v":0},{"$f":"CGT!O52","v":0},{"$f":"CGT!P52","v":0}]
[]
[null,null,null,"Withdrawal"]
[null,null,null,"For ISA",{"$f":"CGT!H54+CGT!G54","v":0},{"$f":"CGT!I54","v":0},{"$f":"CGT!J54","v":0},{"$f":"CGT!K54","v":0},{"$f":"CGT!L54","v":0},{"$f":"CGT!M54","v":0},{"$f":"CGT!N54","v":0},{"$f":"CGT!O54","v":0},{"$f":"CGT!P54","v":0},{"$f":"CGT!Q54","v":0}]
[null,null,null,"For income",{"$f":"CGT!G28","v":0},{"$f":"CGT!H28","v":0},{"$f":"CGT!I28","v":0},{"$f":"CGT!J28","v":0},{"$f":"CGT!K28","v":0},{"$f":"CGT!L28","v":0},{"$f":"CGT!M28","v":0},{"$f":"CGT!N28","v":0},{"$f":"CGT!O28","v":0},{"$f":"CGT!P28","v":0}]
[null,null,null,"Total withdrawn",{"$f":"E26+E27","v":0},{"$f":"F26+F27","v":0},0,0,0,0,0,0,0,0]
[]
[null,null,null,"Closing Collective Value",{"$f":"CGT!G51","v":0},{"$f":"CGT!H51","v":0},{"$f":"CGT!I51","v":0},{"$f":"CGT!J51","v":0},{"$f":"CGT!K51","v":0},{"$f":"CGT!L51","v":0},{"$f":"CGT!M51","v":0},{"$f":"CGT!N51","v":0},{"$f":"CGT!O51","v":0},{"$f":"CGT!P51","v":0}]
[]
[null,null,null,"Additional Tax from Portfolio"]
[null,null,null,"Income to be reinvested",{"$f":"CGT!G39","v":0},{"$f":"CGT!H39","v":0},{"$f":"CGT!I39","v":0},{"$f":"CGT!J39","v":0},{"$f":"CGT!K39","v":0},{"$f":"CGT!L39","v":0},{"$f":"CGT!M39","v":0},{"$f":"CGT!N39","v":0},{"$f":"CGT!O39","v":0},{"$f":"CGT!P39","v":0}]
[null,null,null,"Non-Savings Non-Dividend",0,0,0,0,0,0,0,0,0,0]
[null,null,null,"Tax ",{"$f":"'Yr 1'!AA20","v":0},{"$f":"'Yr 2'!AA20","v":0},{"$f":"'Yr 3'!AA20","v":0},{"$f":"'Yr 4'!AA20","v":0},{"$f":"'Yr 5'!AA20","v":0},{"$f":"'Yr 6'!AA20","v":0},{"$f":"'Yr 7'!AA20","v":0},{"$f":"'Yr 7'!$AA$29","v":0},{"$f":"'Yr 7'!$AA$29","v":0},{"$f":"'Yr 7'!$AA$29","v":0}]
[null,null,null,"Savings",{"$f":"'Yr 1'!$F$17","v":0},{"$f":"'Yr 2'!$F$17","v":0},{"$f":"'Yr 3'!$F$17","v":0},{"$f":"'Yr 4'!$F$17","v":0},{"$f":"'Yr 5'!$F$17","v":0},{"$f":"'Yr 6'!$F$17","v":0},{"$f":"'Yr 7'!$F$17","v":0},{"$f":"'Yr 8'!$F$17","v":0},{"$f":"'Yr 9'!$F$17","v":0},{"$f":"'Yr 10'!$F$17","v":0}]
[null,null,null,"Tax ",{"$f":"'Yr 1'!$AA$29","v":0},{"$f":"'Yr 2'!$AA$29","v":0},{"$f":"'Yr 3'!$AA$29","v":0},{"$f":"'Yr 4'!$AA$29","v":0},{"$f":"'Yr 5'!$AA$29","v":0},{"$f":"'Yr 6'!$AA$29","v":0},{"$f":"'Yr 7'!$AA$29","v":0},{"$f":"'Yr 8'!$AA$29","v":0},{"$f":"'Yr 9'!$AA$29","v":0},{"$f":"'Yr 10'!$AA$29","v":0}]
[null,null,null,"Dividend",{"$f":"'Yr 1'!$F$18","v":0},{"$f":"'Yr 2'!$F$18","v":0},{"$f":"'Yr 3'!$F$18","v":0},{"$f":"'Yr 4'!$F$18","v":0},{"$f":"'Yr 5'!$F$18","v":0},{"$f":"'Yr 6'!$F$18","v":0},{"$f":"'Yr 7'!$F$18","v":0},{"$f":"'Yr 8'!$F$18","v":0},{"$f":"'Yr 9'!$F$18","v":0},{"$f":"'Yr 10'!$F$18","v":0}]
[null,null,null,"Tax ",{"$f":"'Yr 1'!$AA$47","v":0},{"$f":"'Yr 2'!$AA$47","v":0},{"$f":"'Yr 3'!$AA$47","v":0},{"$f":"'Yr 4'!$AA$47","v":0},{"$f":"'Yr 5'!$AA$47","v":0},{"$f":"'Yr 6'!$AA$47","v":0},{"$f":"'Yr 7'!$AA$47","v":0},{"$f":"'Yr 8'!$AA$47","v":0},{"$f":"'Yr 9'!$AA$47","v":0},{"$f":"'Yr 10'!$AA$47","v":0}]
[null,null,null,"Gain (after AEA)",{"$f":"CGT!G49","v":0},{"$f":"CGT!H49","v":0},{"$f":"CGT!I49","v":0},{"$f":"CGT!J49","v":0},{"$f":"CGT!K49","v":0},{"$f":"CGT!L49","v":0},{"$f":"CGT!M49","v":0},{"$f":"CGT!N49","v":0},{"$f":"CGT!O49","v":0},{"$f":"CGT!P49","v":0}]
[null,null,null,"Tax ",{"$f":"'Yr 1'!$AA$63","v":0},{"$f":"'Yr 2'!$AA$63","v":0},{"$f":"'Yr 3'!$AA$63","v":0},{"$f":"'Yr 4'!$AA$63","v":0},{"$f":"'Yr 5'!$AA$63","v":0},{"$f":"'Yr 6'!$AA$63","v":0},{"$f":"'Yr 7'!$AA$63","v":0},{"$f":"'Yr 9'!$AA$63","v":0},{"$f":"'Yr 9'!$AA$63","v":0},{"$f":"'Yr 10'!$AA$63","v":0}]
[null,null,null,"Personal Allowance Lost",{"$f":"'Yr 1'!$T$9","v":0},{"$f":"'Yr 2'!$T$9","v":0},{"$f":"'Yr 3'!$T$9","v":0},{"$f":"'Yr 4'!$T$9","v":0},{"$f":"'Yr 5'!$T$9","v":0},{"$f":"'Yr 6'!$T$9","v":0},{"$f":"'Yr 7'!$T$9","v":0},{"$f":"'Yr 8'!$T$9","v":0},{"$f":"'Yr 9'!$T$9","v":0},{"$f":"'Yr 10'!$T$9","v":0}]
[null,null,null,"Total Tax",{"$f":"E35+E37+E39+E41","v":0},{"$f":"F35+F37+F39+F41","v":0},0,0,0,0,0,0,0,0]
[]
[null,null,null,"ISA Values"]
[null,null,null,"Opening",0,{"$f":"CGT!G57","v":0},{"$f":"CGT!H57","v":0},{"$f":"CGT!I57","v":0},{"$f":"CGT!J57","v":0},{"$f":"CGT!K57","v":0},{"$f":"CGT!L57","v":0},{"$f":"CGT!M57","v":0},{"$f":"CGT!N57","v":0},{"$f":"CGT!O57","v":0}]
[null,null,null,"Contribution",{"$f":"CGT!G54","v":0},{"$f":"CGT!H54","v":0},{"$f":"CGT!I54","v":0},{"$f":"CGT!J54","v":0},{"$f":"CGT!K54","v":0},{"$f":"CGT!L54","v":0},{"$f":"CGT!M54","v":0},{"$f":"CGT!N54","v":0},{"$f":"CGT!O54","v":0},{"$f":"CGT!P54","v":0}]
[null,null,null,"Growth",{"$f":"CGT!G56","v":0},{"$f":"CGT!H56","v":0},{"$f":"CGT!I56","v":0},{"$f":"CGT!J56","v":0},{"$f":"CGT!K56","v":0},{"$f":"CGT!L56","v":0},{"$f":"CGT!M56","v":0},{"$f":"CGT!N56","v":0},{"$f":"CGT!O56","v":0},{"$f":"CGT!P56","v":0}]
[null,null,null,"Closing",{"$f":"CGT!G57","v":0},{"$f":"CGT!H57","v":0},{"$f":"CGT!I57","v":0},{"$f":"CGT!J57","v":0},{"$f":"CGT!K57","v":0},{"$f":"CGT!L57","v":0},{"$f":"CGT!M57","v":0},{"$f":"CGT!N57","v":0},{"$f":"CGT!O57","v":0},{"$f":"CGT!P57","v":0}]
[]
[]
[]
[null,"ONSHORE BOND"]
[null,null,null,{"$f":"D17","v":"Starting Value"},{"$f":"Bonds!E8","v":0},{"$f":"Bonds!F8","v":0},{"$f":"Bonds!G8","v":0},{"$f":"Bonds!H8","v":0},{"$f":"Bonds!I8","v":0},{"$f":"Bonds!J8","v":0},{"$f":"Bonds!K8","v":0},{"$f":"Bonds!L8","v":0},{"$f":"Bonds!M8","v":0},{"$f":"Bonds!N8","v":0}]
[null,null,null,"Internal Taxation",{"$f":"Bonds!E11+Bonds!E17","v":0},{"$f":"Bonds!F11+Bonds!F17","v":0},{"$f":"Bonds!G11+Bonds!G17","v":0},{"$f":"Bonds!H11+Bonds!H17","v":0},{"$f":"Bonds!I11+Bonds!I17","v":0},{"$f":"Bonds!J11+Bonds!J17","v":0},{"$f":"Bonds!K11+Bonds!K17","v":0},{"$f":"Bonds!L11+Bonds!L17","v":0},{"$f":"Bonds!M11+Bonds!M17","v":0},{"$f":"Bonds!N11+Bonds!N17","v":0}]
[null,null,null,"Withdrawal"]
[null,null,null,"For ISA",{"$f":"Bonds!E23","v":0},{"$f":"Bonds!F23","v":0},{"$f":"Bonds!G23","v":0},{"$f":"Bonds!H23","v":0},{"$f":"Bonds!I23","v":0},{"$f":"Bonds!J23","v":0},{"$f":"Bonds!K23","v":0},{"$f":"Bonds!L23","v":0},{"$f":"Bonds!M23","v":0},{"$f":"Bonds!N23","v":0}]
[null,null,null,"For income",{"$f":"Bonds!E24","v":0},{"$f":"Bonds!F24","v":0},{"$f":"Bonds!G24","v":0},{"$f":"Bonds!H24","v":0},{"$f":"Bonds!I24","v":0},{"$f":"Bonds!J24","v":0},{"$f":"Bonds!K24","v":0},{"$f":"Bonds!L24","v":0},{"$f":"Bonds!M24","v":0},{"$f":"Bonds!N24","v":0}]
[null,null,null,"Total withdrawn",{"$f":"E57+E58","v":0},{"$f":"F57+F58","v":0},0,0,0,0,0,0,0,0]
[null,null,null,"Closing Value",{"$f":"Bonds!E21","v":0},{"$f":"Bonds!F21","v":0},{"$f":"Bonds!G21","v":0},{"$f":"Bonds!H21","v":0},{"$f":"Bonds!I21","v":0},{"$f":"Bonds!J21","v":0},{"$f":"Bonds!K21","v":0},{"$f":"Bonds!L21","v":0},{"$f":"Bonds!M21","v":0},{"$f":"Bonds!N21","v":0}]
[]
[null,null,null,"Bond Gain"]
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[null,null,null,"Slice Years (N)",{"$f":"Bonds!E73","v":0},{"$f":"Bonds!F73","v":0},{"$f":"Bonds!G73","v":0},{"$f":"Bonds!H73","v":0},{"$f":"Bonds!I73","v":0},{"$f":"Bonds!J73","v":0},{"$f":"Bonds!K73","v":0},{"$f":"Bonds!L73","v":0},{"$f":"Bonds!M73","v":0},{"$f":"Bonds!N73","v":0}]
[null,null,null,"Non-Savings Non-Dividend",0,0,0,0,0,0,0,0,0,0]
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[null,null,null,"Dividend",0,0,0,0,0,0,0,0,0,0]
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[null,null,null,"Tax on Bond Gain",{"$f":"'Yr 1'!$AP$56","v":0},{"$f":"'Yr 2'!$AP$56","v":0},{"$f":"'Yr 3'!$AP$56","v":0},{"$f":"'Yr 4'!$AP$56","v":0},{"$f":"'Yr 5'!$AP$56","v":0},{"$f":"'Yr 6'!$AP$56","v":0},{"$f":"'Yr 7'!$AP$56","v":0},{"$f":"'Yr 8'!$AP$56","v":0},{"$f":"'Yr 9'!$AP$56","v":0},{"$f":"'Yr 10'!$AP$56","v":0}]
[null,null,null,"Onshore Bond Tax Credit",{"$f":"'Yr 1'!$AO$60","v":0},{"$f":"'Yr 2'!$AO$60","v":0},{"$f":"'Yr 3'!$AO$60","v":0},{"$f":"'Yr 4'!$AO$60","v":0},{"$f":"'Yr 5'!$AO$60","v":0},{"$f":"'Yr 6'!$AO$60","v":0},{"$f":"'Yr 7'!$AO$60","v":0},{"$f":"'Yr 8'!$AO$60","v":0},{"$f":"'Yr 9'!$AO$60","v":0},{"$f":"'Yr 10'!$AO$60","v":0}]
[null,null,null,"Top Slicing Relief",{"$f":"'Yr 1'!$AO$61","v":0},{"$f":"'Yr 2'!$AO$61","v":0},{"$f":"'Yr 3'!$AO$61","v":0},{"$f":"'Yr 4'!$AO$61","v":0},{"$f":"'Yr 5'!$AO$61","v":0},{"$f":"'Yr 6'!$AO$61","v":0},{"$f":"'Yr 7'!$AO$61","v":0},{"$f":"'Yr 8'!$AO$61","v":0},{"$f":"'Yr 9'!$AO$61","v":0},{"$f":"'Yr 10'!$AO$61","v":0}]
[null,null,null,"Deficiency Relief",{"$f":"'Yr 1'!$AO$62","v":0},{"$f":"'Yr 2'!$AO$62","v":0},{"$f":"'Yr 3'!$AO$62","v":0},{"$f":"'Yr 4'!$AO$62","v":0},{"$f":"'Yr 5'!$AO$62","v":0},{"$f":"'Yr 6'!$AO$62","v":0},{"$f":"'Yr 7'!$AO$62","v":0},{"$f":"'Yr 8'!$AO$62","v":0},{"$f":"'Yr 9'!$AO$62","v":0},{"$f":"'Yr 10'!$AO$62","v":0}]
[null,null,null,"Personal Allowance Lost",{"$f":"'Yr 1'!$AI$8","v":0},{"$f":"'Yr 2'!$AI$8","v":0},{"$f":"'Yr 3'!$AI$8","v":0},{"$f":"'Yr 4'!$AI$8","v":0},{"$f":"'Yr 5'!$AI$8","v":0},{"$f":"'Yr 6'!$AI$8","v":0},{"$f":"'Yr 7'!$AI$8","v":0},{"$f":"'Yr 8'!$AI$8","v":0},{"$f":"'Yr 9'!$AI$8","v":0},{"$f":"'Yr 10'!$AI$8","v":0}]
[null,null,null,"Total Tax",{"$f":"Bonds!E75","v":0},{"$f":"Bonds!F75","v":0},{"$f":"Bonds!G75","v":0},{"$f":"Bonds!H75","v":0},{"$f":"Bonds!I75","v":0},{"$f":"Bonds!J75","v":0},{"$f":"Bonds!K75","v":0},{"$f":"Bonds!L75","v":0},{"$f":"Bonds!M75","v":0},{"$f":"Bonds!N75","v":0}]
[null,null,null,"ISA Values"]
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[null,null,null,"Contribution",{"$f":"Bonds!E77","v":0},{"$f":"Bonds!F77","v":0},{"$f":"Bonds!G77","v":0},{"$f":"Bonds!H77","v":0},{"$f":"Bonds!I77","v":0},{"$f":"Bonds!J77","v":0},{"$f":"Bonds!K77","v":0},{"$f":"Bonds!L77","v":0},{"$f":"Bonds!M77","v":0},{"$f":"Bonds!N77","v":0}]
[null,null,null,"Growth",{"$f":"E81-E79","v":0},{"$f":"F81-F78-F79","v":0},{"$f":"G81-G78-G79","v":0},0,0,0,0,0,0,0]
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[]
[]
[]
[null,"OFFSHORE BOND"]
[]
[null,null,null,{"$f":"D54","v":"Starting Value"},{"$f":"Bonds!E43","v":0},{"$f":"Bonds!F43","v":0},{"$f":"Bonds!G43","v":0},{"$f":"Bonds!H43","v":0},{"$f":"Bonds!I43","v":0},{"$f":"Bonds!J43","v":0},{"$f":"Bonds!K43","v":0},{"$f":"Bonds!L43","v":0},{"$f":"Bonds!M43","v":0},{"$f":"Bonds!N43","v":0}]
[null,null,null,"Withdrawal"]
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[null,null,null,"For income",{"$f":"Bonds!E55","v":0},{"$f":"Bonds!F55","v":0},{"$f":"Bonds!G55","v":0},{"$f":"Bonds!H55","v":0},{"$f":"Bonds!I55","v":0},{"$f":"Bonds!J55","v":0},{"$f":"Bonds!K55","v":0},{"$f":"Bonds!L55","v":0},{"$f":"Bonds!M55","v":0},{"$f":"Bonds!N55","v":0}]
[null,null,null,"Total withdrawn",{"$f":"E89+E90","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,"Closing Value",{"$f":"Bonds!E59","v":0},{"$f":"Bonds!F59","v":0},{"$f":"Bonds!G59","v":0},{"$f":"Bonds!H59","v":0},{"$f":"Bonds!I59","v":0},{"$f":"Bonds!J59","v":0},{"$f":"Bonds!K59","v":0},{"$f":"Bonds!L59","v":0},{"$f":"Bonds!M59","v":0},{"$f":"Bonds!N59","v":0}]
[]
[null,null,null,"Bond Gain"]
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[null,null,null,"Slice Years (N)",{"$f":"Bonds!E87","v":0},{"$f":"Bonds!F87","v":0},{"$f":"Bonds!G87","v":0},{"$f":"Bonds!H87","v":0},{"$f":"Bonds!I87","v":0},{"$f":"Bonds!J87","v":0},{"$f":"Bonds!K87","v":0},{"$f":"Bonds!L87","v":0},{"$f":"Bonds!M87","v":0},{"$f":"Bonds!N87","v":0}]
[null,null,null,"Non-Savings Non-Dividend",0,0,0,0,0,0,0,0,0,0]
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[null,null,null,"Tax on Bond Gain",{"$f":"'Yr 1'!$CA$38","v":0},{"$f":"'Yr 2'!$CA$38","v":0},{"$f":"'Yr 3'!$CA$38","v":0},{"$f":"'Yr 4'!$CA$38","v":0},{"$f":"'Yr 5'!$CA$38","v":0},{"$f":"'Yr 6'!$CA$38","v":0},{"$f":"'Yr 7'!$CA$38","v":0},{"$f":"'Yr 8'!$CA$38","v":0},{"$f":"'Yr 9'!$CA$38","v":0},{"$f":"'Yr 10'!$CA$38","v":0}]
[null,null,null,"Top Slicing Relief",{"$f":"'Yr 1'!$BZ$61","v":0},{"$f":"'Yr 2'!$BZ$61","v":0},{"$f":"'Yr 3'!$BZ$61","v":0},{"$f":"'Yr 4'!$BZ$61","v":0},{"$f":"'Yr 5'!$BZ$61","v":0},{"$f":"'Yr 6'!$BZ$61","v":0},{"$f":"'Yr 7'!$BZ$61","v":0},{"$f":"'Yr 8'!$BZ$61","v":0},{"$f":"'Yr 9'!$BZ$61","v":0},{"$f":"'Yr 10'!$BZ$61","v":0}]
[null,null,null,"Deficiency Relief",{"$f":"'Yr 1'!$BZ$62","v":0},{"$f":"'Yr 2'!$BZ$62","v":0},{"$f":"'Yr 3'!$BZ$62","v":0},{"$f":"'Yr 4'!$BZ$62","v":0},{"$f":"'Yr 5'!$BZ$62","v":0},{"$f":"'Yr 6'!$BZ$62","v":0},{"$f":"'Yr 7'!$BZ$62","v":0},{"$f":"'Yr 8'!$BZ$62","v":0},{"$f":"'Yr 9'!$BZ$62","v":0},{"$f":"'Yr 10'!$BZ$62","v":0}]
[null,null,null,"Personal Allowance Lost",{"$f":"'Yr 1'!$BT$8","v":0},{"$f":"'Yr 2'!$BT$8","v":0},{"$f":"'Yr 3'!$BT$8","v":0},{"$f":"'Yr 4'!$BT$8","v":0},{"$f":"'Yr 5'!$BT$8","v":0},{"$f":"'Yr 6'!$BT$8","v":0},{"$f":"'Yr 7'!$BT$8","v":0},{"$f":"'Yr 8'!$BT$8","v":0},{"$f":"'Yr 9'!$BT$8","v":0},{"$f":"'Yr 10'!$BT$8","v":0}]
[null,null,null,"Total Tax",{"$f":"Bonds!E89","v":0},{"$f":"Bonds!F89","v":0},{"$f":"Bonds!G89","v":0},{"$f":"Bonds!H89","v":0},{"$f":"Bonds!I89","v":0},{"$f":"Bonds!J89","v":0},{"$f":"Bonds!K89","v":0},{"$f":"Bonds!L89","v":0},{"$f":"Bonds!M89","v":0},{"$f":"Bonds!N89","v":0}]
[]
[null,null,null,"ISA Values"]
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[null,null,null,"Contribution",{"$f":"Bonds!E91","v":0},{"$f":"Bonds!F91","v":0},{"$f":"Bonds!G91","v":0},{"$f":"Bonds!H91","v":0},{"$f":"Bonds!I91","v":0},{"$f":"Bonds!J91","v":0},{"$f":"Bonds!K91","v":0},{"$f":"Bonds!L91","v":0},{"$f":"Bonds!M91","v":0},{"$f":"Bonds!N91","v":0}]
[null,null,null,"Growth",{"$f":"E113-E111","v":0},{"$f":"F113-F110-F111","v":0},{"$f":"G113-G110-G111","v":0},0,0,0,0,0,0,0]
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[]
[]
[null,null,null,null,{"$f":"E3","v":1},2,3,4,5,6,7,8,9,10]
[null,null,null,{"$f":"B16","v":"COLLECTIVES"},{"$f":"E30","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"B53","v":"ONSHORE BOND"},{"$f":"E60","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"B85","v":"OFFSHORE BOND"},{"$f":"E92","v":0},{"$f":"F92","v":0},0,0,0,0,0,0,0,0]

{"sheet":"Glossary of Terms","index":3,"n_rows":126,"n_cols":5,"rows_kept":126,"cut":false,"hidden":false,"merged":[[1,1,2,4],[4,2,4,3],[5,1,11,1],[5,2,5,3],[6,2,6,3],[7,2,7,3],[8,2,8,3],[9,2,9,3],[10,2,10,3],[11,2,11,3],[25,1,26,4],[12,1,18,1],[12,2,12,3],[13,2,13,3],[14,2,14,3],[15,2,15,3],[16,2,16,3],[17,2,17,3],[18,2,18,3],[19,1,22,1],[19,2,19,3],[20,2,20,3],[21,2,21,3],[22,2,22,3],[74,1,97,1],[76,2,78,2],[80,2,93,2],[94,2,97,2],[29,1,39,1],[29,2,30,2],[31,2,34,2],[35,2,39,2],[42,1,43,4],[46,1,49,1],[50,1,73,1],[50,2,55,2],[56,2,58,2],[60,2,69,2],[70,2,73,2],[124,1,124,3],[125,1,125,3],[126,1,126,2],[98,1,119,1],[99,2,101,2],[103,2,115,2],[116,2,119,2],[122,1,122,4],[123,1,123,3]]}
[]
[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,{"$f":"Inputs!C7","v":"Proposed Term (5 to 10 only)"},null,"This is the term that the money is to be invested for. "]
[null,null,{"$f":"Inputs!C11","v":"Use annual exempt amount?"},null,"If yes is selected the tool will use the full value of the annual exempt amount to crystalise gains to rebase the CGT where possible. As an example if the gains are £6,000 it will sell and repurchase half of the portfolio (Bed and Breakfast rules are ignored for this. "]
[null,null,{"$f":"Inputs!C12","v":"ISA Wrap each year?"},null,"If yes is selected the tool will take £20,000 gross from the investment and place this into an ISA. The disinvestment takes place on the 5th of April and is invested on the 6th of April."]
[null,null,{"$f":"Inputs!C13","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,{"$f":"Inputs!C14","v":"Bond encashment method"},null,"For the Onshore and Offshore bonds you select if you want to do a partisl surrender across all of the segments, or you can select to take full segments close to the withdrawal amount with any remainder being taken across the remaining segments. "]
[null,null,{"$f":"Inputs!C15","v":"Year 1 ISA Allowance from Investment?"},null,"If yes is selected the tool will take the first years ISA investment amount from the gross amount that the client is looking to invest. E.g. if the gross investment amount is £250,000 the tool will take £20,000 from this at the start to place into an ISA and invest £230,000 in the Collectives and Bonds. "]
[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 divident nil rate that may be available for the proposed investment. "]
[null,null,{"$f":"Inputs!K4","v":"Increase assumption"},null,"These are here so you can factor in any percentage increases in the clients existing sources of income. "]
[null,null,{"$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,{"$f":"Inputs!G12","v":"Income in year of encashment"},null,"These are for the expected non portfolio income the client will have in the year of encashment. "]
[null,null,{"$f":"Inputs!K11","v":"Projected income - encashment"},null,"If you wish to continue the increase assupmtions for the client in the year of encashment, these are the figures required. "]
[null,{"$f":"Inputs!O3","v":"Investment Assumptions"},{"$f":"Inputs!O6","v":"Savings Income"},null,"This is the expected percentage return on the fund or portfolio produced by interest. "]
[null,null,{"$f":"Inputs!O7","v":"Dividend Return"},null,"This is the expected percentage return on the fund or portfolio produced by dividends. "]
[null,null,{"$f":"Inputs!O8","v":"Capital Gain"},null,"This is the expected capital growth return on the fund or portfolio produced by capital gains. "]
[null,null,{"$f":"Inputs!O10","v":"Extra Wrapper Cost"},null,"This can be a positive or negative number to refelct if it is more or less expensive to have the investments wrapped in a bond. "]
[]
[]
[null,"Outputs"]
[]
[]
[null,"Section","Output Section","Output Name","Description"]
[null,"Projected Values\n\nInputs Page",{"$f":"Inputs!C21","v":"End of term values"},{"$f":"Inputs!C22","v":"Surrender"},"This is the surrender value of the investment at the end of the proposed term. "]
[null,null,null,{"$f":"Inputs!C23","v":"Gain"},"This is the capital gain (collectives) or chargable gain (bonds) that the investment has at the end of the proposed term. "]
[null,null,{"$f":"Inputs!C24","v":"Taxation"},{"$f":"Inputs!C25","v":"Internal Taxation"},"This is the internal taxation that has been paid by the onshore bond. "]
[null,null,null,{"$f":"Inputs!C26","v":"Income Tax over term"},"This is the income tax that the client has had to pay from their own resources during the investment period. "]
[null,null,null,{"$f":"Inputs!C27","v":"CGT Over Term"},"This is the capital gains tax that the client has had to pay from their own resources during the investment period. "]
[null,null,null,{"$f":"Inputs!C28","v":"Tax on Surrender"},"This is the tax due on surrendering the investment at the end of the proposed term. "]
[null,null,{"$f":"Inputs!C29","v":"Net Proceeds"},{"$f":"Inputs!C30","v":"On Surrender"},"This is the value from the surrender values after any taxes on gains have been paid. "]
[null,null,null,{"$f":"Inputs!C31","v":"ISA Value"},"This is the value of the ISA that has been build up over the proposed term. "]
[null,null,null,{"$f":"Inputs!C32","v":"Gross Withdrawals"},"This is the value of the gross withdrawals taken to ISA wrap, as a personal withdrawal or both, over the proposed term. "]
[null,null,null,{"$f":"Inputs!C33","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,{"$f":"Inputs!C34","v":"Overall Outcome"},"This is the net surrender value of the investment, added to the ISA value and gross withdrawals taken, less any personal taxes paid over the term."]
[]
[]
[null,"Tax Analysis"]
[]
[]
[null,"Section","Output Section","Output Name","Description"]
[null,{"$f":"'Tax Analysis'!B6","v":"INCOME\n(non portfolio)"},null,{"$f":"'Tax Analysis'!D6","v":"Non Savings, Non Dividend"},"This is the amount of non savngs, non dividend income the client has for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D7","v":"Existing Savings"},"This is the amount of  savngs 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,{"$f":"'Tax Analysis'!B16","v":"COLLECTIVES"},null,{"$f":"'Tax Analysis'!D17","v":"Starting Value"},"This is the opening value of the collective investment for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D19","v":"Capital Growth"},"This is the capital growth return on the fund or portfolio produced by dividends. "]
[null,null,null,{"$f":"'Tax Analysis'!D20","v":"AEA for year"},"This is the Capital Gains Tax Annual Exempt Amount for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D21","v":"Portfolio realised to use AEA"},"This is how much of the portfolio or fund that can be realised to fully utilise the AEA for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D22","v":"AEA used"},"This is how much of the AEA that has actually be used. "]
[null,null,null,{"$f":"'Tax Analysis'!D23","v":"Carried Gain"},"This is how much of a gain a portfolio or fund is carrying over in any year. "]
[null,null,{"$f":"'Tax Analysis'!D25","v":"Withdrawal"},{"$f":"'Tax Analysis'!D26","v":"For ISA"},"This is how much that has been withdrawn to fund the ISA. "]
[null,null,null,{"$f":"'Tax Analysis'!D27","v":"For income"},"This is the amount specified to be withdrawn in the inputs. "]
[null,null,null,{"$f":"'Tax Analysis'!D28","v":"Total withdrawn"},"This is the total amount withdrawn from the investment. "]
[null,null,null,{"$f":"'Tax Analysis'!D30","v":"Closing Collective Value"},"This is the closing value for the investment factoring in any withdrawals that have been taken. "]
[null,null,{"$f":"'Tax Analysis'!D32","v":"Additional Tax from Portfolio"},{"$f":"'Tax Analysis'!D34","v":"Non-Savings Non-Dividend"},"This is the amount of non savngs, non dividend income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D35","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D36","v":"Savings"},"This is the amount of savngs income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D37","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D38","v":"Dividend"},"This is the amount of dividend income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D39","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D40","v":"Gain (after AEA)"},"This is the amount of the gain realised that will be subject to CGT. "]
[null,null,null,{"$f":"'Tax Analysis'!D41","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D42","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,{"$f":"'Tax Analysis'!D43","v":"Total Tax"},"This is the total tax due by the individual that is solely down to the investment. "]
[null,null,{"$f":"'Tax Analysis'!D45","v":"ISA Values"},{"$f":"'Tax Analysis'!D46","v":"Opening"},"This is the opening value of the ISA investment for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D47","v":"Contribution"},"This is the contribution made to the ISA for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D48","v":"Growth"},"This is the growth in the ISA for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D49","v":"Closing"},"This is the final value of the ISA for the year. "]
[null,{"$f":"'Tax Analysis'!B53","v":"ONSHORE BOND"},null,{"$f":"'Tax Analysis'!D54","v":"Starting Value"},"This is the opening value of the Onshore Bond investment for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D55","v":"Internal Taxation"},"This is the amount of taxation that the bond has paid on any interest or capital gains for the year (dividend income is exempt from tax in an onshore bond). "]
[null,null,{"$f":"'Tax Analysis'!D56","v":"Withdrawal"},{"$f":"'Tax Analysis'!D57","v":"For ISA"},"This is how much that has been withdrawn to fund the ISA. "]
[null,null,null,{"$f":"'Tax Analysis'!D58","v":"For income"},"This is the amount specified to be withdrawn in the inputs. "]
[null,null,null,{"$f":"'Tax Analysis'!D59","v":"Total withdrawn"},"This is the total amount withdrawn from the investment. "]
[null,null,null,{"$f":"'Tax Analysis'!D60","v":"Closing Value"},"This is the closing value for the investment factoring in any withdrawals that have been taken. "]
[null,null,{"$f":"'Tax Analysis'!D62","v":"Bond Gain"},{"$f":"'Tax Analysis'!D63","v":"Gain"},"This is the gain arising from a surrender in the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D64","v":"Slice Years (N)"},"This is the number of years that can be used for top slicing the above gain. "]
[null,null,null,{"$f":"'Tax Analysis'!D65","v":"Non-Savings Non-Dividend"},"This is the amount of non savngs, non dividend income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D66","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D67","v":"Savings"},"This is the amount of savngs income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D68","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D69","v":"Dividend"},"This is the amount of dividend income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D70","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D71","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 deddiciency relief could reduce the amount. "]
[null,null,null,{"$f":"'Tax Analysis'!D72","v":"Onshore Bond Tax Credit"},"This is the amount of the non reclaimable tax credit that can be applied to the bond gain. "]
[null,null,null,{"$f":"'Tax Analysis'!D73","v":"Top Slicing Relief"},"This is the amount of top slicing relief that can be applied to mitigate any gain generated. "]
[null,null,null,{"$f":"'Tax Analysis'!D74","v":"Deficiency Relief"},"This is the amount of relief given on the bonds surrender if the final gain was negative and there have been previous chargable events. "]
[null,null,null,{"$f":"'Tax Analysis'!D75","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,{"$f":"'Tax Analysis'!D76","v":"Total Tax"},"This is the total tax due by the individual that is solely down to the investment. "]
[null,null,{"$f":"'Tax Analysis'!D77","v":"ISA Values"},{"$f":"'Tax Analysis'!D78","v":"Opening"},"This is the opening value of the ISA investment for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D79","v":"Contribution"},"This is the contribution made to the ISA for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D80","v":"Growth"},"This is the growth in the ISA for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D81","v":"Closing"},"This is the final value of the ISA for the year. "]
[null,{"$f":"'Tax Analysis'!B85","v":"OFFSHORE BOND"},null,{"$f":"'Tax Analysis'!D87","v":"Starting Value"},"This is the opening value of the Offshore Bond investment for the year. "]
[null,null,{"$f":"'Tax Analysis'!D88","v":"Withdrawal"},{"$f":"'Tax Analysis'!D89","v":"For ISA"},"This is how much that has been withdrawn to fund the ISA. "]
[null,null,null,{"$f":"'Tax Analysis'!D90","v":"For income"},"This is the amount specified to be withdrawn in the inputs. "]
[null,null,null,{"$f":"'Tax Analysis'!D91","v":"Total withdrawn"},"This is the total amount withdrawn from the investment. "]
[null,null,null,{"$f":"'Tax Analysis'!D92","v":"Closing Value"},"This is the closing value for the investment factoring in any withdrawals that have been taken. "]
[null,null,{"$f":"'Tax Analysis'!D94","v":"Bond Gain"},{"$f":"'Tax Analysis'!D95","v":"Gain"},"This is the gain arising from a surrender in the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D96","v":"Slice Years (N)"},"This is the number of years that can be used for top slicing the above gain. "]
[null,null,null,{"$f":"'Tax Analysis'!D97","v":"Non-Savings Non-Dividend"},"This is the amount of non savngs, non dividend income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D98","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D99","v":"Savings"},"This is the amount of savngs income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D100","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D101","v":"Dividend"},"This is the amount of dividend income that is paying more tax because of the investment and any withdrawals. "]
[null,null,null,{"$f":"'Tax Analysis'!D102","v":"Tax "},"This is the amount of tax paid due to the above. "]
[null,null,null,{"$f":"'Tax Analysis'!D103","v":"Tax on Bond Gain"},"This is the gross amount of tax due on the bond gain before any top slicing relief or deddiciency relief could reduce the amount. "]
[null,null,null,{"$f":"'Tax Analysis'!D104","v":"Top Slicing Relief"},"This is the amount of top slicing relief that can be applied to mitigate any gain generated. "]
[null,null,null,{"$f":"'Tax Analysis'!D105","v":"Deficiency Relief"},"This is the amount of relief given on the bonds surrender if the final gain was negative and there have been previous chargable events. "]
[null,null,null,{"$f":"'Tax Analysis'!D106","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,{"$f":"'Tax Analysis'!D107","v":"Total Tax"},"This is the total tax due by the individual that is solely down to the investment. "]
[null,null,{"$f":"'Tax Analysis'!D109","v":"ISA Values"},{"$f":"'Tax Analysis'!D110","v":"Opening"},"This is the opening value of the ISA investment for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D111","v":"Contribution"},"This is the contribution made to the ISA for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D112","v":"Growth"},"This is the growth in the ISA for the year. "]
[null,null,null,{"$f":"'Tax Analysis'!D113","v":"Closing"},"This is the final value of the ISA for the year. "]
[]
[]
[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"]
[null,"OEICs & unit trusts",null,null,"https://www.mandg.com/wealth/adviser-services/tech-matters/investments-and-taxation/oeics-and-unit-trusts"]
[null,"Individual savings account (ISA)",null,null,"https://www.mandg.com/wealth/adviser-services/tech-matters/investments-and-taxation/isa"]

{"sheet":"Parameters_Inc Calcs","index":4,"n_rows":33,"n_cols":12,"rows_kept":33,"cut":false,"hidden":true,"merged":[[18,1,19,11]]}
[]
[null,"PA standard",12570]
[null,"ANI Limit",100000,"Divis","Savings","Gains","NSND",null,"Suicide Code",{"$f":"TODAY()","v":"2026-04-16"}]
[null,"Basic Rate Band",37700,0.1075,0.22,0.18,0.2,null,null,"2027-04-05"]
[null,"Higher Threshold",50270,0.35749999999999998,0.42,0.24,0.4]
[null,"Higher Rate Band - Do not alter as calced",{"$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!D11=\"No\",0,D15)","v":3000},"Logic for AEA usage"]
[]
[]
[null,"For tax band increases from 2028, 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}]
[null,"Tax Year Start",2026,{"$f":"C24+1","v":2027},{"$f":"D24+1","v":2028},2029,2030,2031,2032,2033,2034,{"$f":"K24+1","v":2035}]
[null,"Personal Allowance",{"$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$21),E25)","v":12570},12570,12570,12570,12570,12570,12570]
[null,"Basic Rate Band",{"$f":"C4","v":37700},{"$f":"IF(D24>=$C$22,C26*(1+$C$21),C26)","v":37700},{"$f":"IF(E24>=$C$22,D26*(1+$C$21),D26)","v":37700},37700,37700,37700,37700,37700,37700,37700]
[null,"Higher Threshold",{"$f":"C25+C26","v":50270},{"$f":"D25+D26","v":50270},50270,50270,50270,50270,50270,50270,50270,50270]
[null,"Higher Rate Band",{"$f":"C29-C26","v":87440},{"$f":"D29-D26","v":87440},{"$f":"E29-E26","v":87440},87440,{"$f":"G29-G26","v":87440},87440,87440,87440,87440,87440]
[null,"Additional Threshold",{"$f":"C8","v":125140},{"$f":"IF(D24>=$C$22,$C$7+(D25*2),C29)","v":125140},125140,125140,{"$f":"IF(G24>=$C$22,$C$7+(G25*2),F29)","v":125140},125140,125140,125140,125140,125140]
[]
[null,null,null,{"$f":"D29","v":125140},125140,125140,{"$f":"F31*1.03","v":128894.2},{"$f":"G31*1.03","v":132761.02600000001},136743.85678000003,140846.17248340003,145071.55765790204]
[null,null,null,null,null,null,{"$f":"F28*1.03","v":90063.2},{"$f":"G28*1.03","v":90063.2},90063.2,90063.2,90063.2,90063.2]
[null,null,null,null,null,null,{"$f":"G26+G32","v":127763.2},{"$f":"H26+H32","v":127763.2},127763.2,127763.2,127763.2,127763.2]

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[]
[]
[]
[]
[]
[]
[null,null,null,{"$f":"Inputs!C5","v":"Invested Amount"},{"$f":"Inputs!D5","v":0},"Term",{"$f":"Inputs!D7","v":0}]
[null,null,null,{"$f":"Inputs!O8","v":"Capital Gain"},{"$f":"Inputs!Q8","v":0},null,{"$f":"G18","v":0}]
[null,null,null,null,null,"Past final year",{"$f":"AND(G10>$G$7)","v":true},{"$f":"AND(H10>$G$7)","v":true},true,true,true,true,true,{"$f":"AND(N10>$G$7)","v":true},true,true]
[null,null,null,1,null,null,1,2,3,4,5,6,7,8,9,10,"Total"]
[null,null,null,{"$f":"D10+1","v":2},null,"CGT Base",{"$f":"G12","v":0},{"$f":"IF(H9=TRUE,0,G45)","v":0},{"$f":"IF(I9=TRUE,0,H45)","v":0},{"$f":"IF(J9=TRUE,0,I45)","v":0},0,0,0,0,0,0,{"$f":"SUM(G11:P11)","v":0}]
[null,null,null,{"$f":"D11+1","v":3},null,"Starting value",{"$f":"IF(G9=TRUE,0,IF(AND(Inputs!$D$12=\"Yes\",Inputs!$D$15=\"Yes\"),MAX(0,Inputs!$D$5-'Parameters_Inc Calcs'!$C$13),Inputs!$D$5))","v":0},{"$f":"IF(H9=TRUE,0,G51)","v":0},{"$f":"IF(I9=TRUE,0,H51)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(G12:P12)","v":0}]
[{"$f":"400000*1.05^10","v":651557.85071097664},null,null,4,null,"Growth Factor",{"$f":"1+E8","v":1},{"$f":"IF(H9=TRUE,0,G13)","v":0},{"$f":"IF(I9=TRUE,0,H13)","v":0},0,0,0,0,0,0,0]
[400000,null,null,5,null,"SV",{"$f":"G12*G13","v":0},{"$f":"H12*H13","v":0},{"$f":"I12*I13","v":0},{"$f":"J12*J13","v":0},0,0,0,0,0,{"$f":"P12*P13","v":0},{"$f":"SUM(G14:P14)","v":0}]
[null,null,null,6,null,"Growth",{"$f":"G14-G12","v":0},{"$f":"H14-H12","v":0},0,0,0,0,0,0,0,0]
[{"$f":"A13-A14","v":251557.85071097664},null,null,7,null,"Gain",{"$f":"G14-G12","v":0},{"$f":"H14-H11","v":0},{"$f":"I14-I11","v":0},{"$f":"J14-J11","v":0},0,0,0,0,0,0,{"$f":"SUM(G16:P16)","v":0}]
[{"$f":"SUM(G18:P18)","v":0},null,null,8,null,"Cumulative Gain do for end of year?",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G17:P17)","v":0}]
[{"$f":"A16-A17","v":251557.85071097664},null,null,9,null,"AEA",{"$f":"IF(G10>=Inputs!$D$7,0,IF(G12=0,0,IF(G9=TRUE,0,MIN(G17,'Parameters_Inc Calcs'!$D$16))))","v":0},{"$f":"IF(H10>=Inputs!$D$7,0,IF(H12=0,0,IF(H9=TRUE,0,MIN(H17,'Parameters_Inc Calcs'!$D$16))))","v":0},{"$f":"IF(I10>=Inputs!$D$7,0,IF(I11=0,0,IF(I9=TRUE,0,MIN(I17,'Parameters_Inc Calcs'!$D$16))))","v":0},{"$f":"IF(J10>=Inputs!$D$7,0,IF(J11=0,0,IF(J9=TRUE,0,MIN(J17,'Parameters_Inc Calcs'!$D$16))))","v":0},{"$f":"IF(K10>=Inputs!$D$7,0,IF(K11=0,0,IF(K9=TRUE,0,MIN(K17,'Parameters_Inc Calcs'!$D$16))))","v":0},{"$f":"IF(L10>=Inputs!$D$7,0,IF(L11=0,0,IF(L9=TRUE,0,MIN(L17,'Parameters_Inc Calcs'!$D$16))))","v":0},{"$f":"IF(M10>=Inputs!$D$7,0,IF(M11=0,0,IF(M9=TRUE,0,MIN(M17,'Parameters_Inc Calcs'!$D$16))))","v":0},{"$f":"IF(N10>=Inputs!$D$7,0,IF(N11=0,0,IF(N9=TRUE,0,MIN(N17,'Parameters_Inc Calcs'!$D$16))))","v":0},{"$f":"IF(O10>=Inputs!$D$7,0,IF(O11=0,0,IF(O9=TRUE,0,MIN(O17,'Parameters_Inc Calcs'!$D$16))))","v":0},{"$f":"IF(P10>=Inputs!$D$7,0,IF(P11=0,0,IF(P9=TRUE,0,MIN(P17,'Parameters_Inc Calcs'!$D$16))))","v":0},{"$f":"SUM(G18:P18)","v":0}]
[null,null,null,10,null,"AEA/Gain",{"$f":"IF(G16=0,0,MIN(1,G18/G16))","v":0},{"$f":"IF(H16=0,0,MIN(1,H18/H16))","v":0},{"$f":"IF(I16=0,0,MIN(1,I18/I16))","v":0},0,0,0,0,0,0,0]
[null,null,null,11,null,"Surrender",{"$f":"G19*G14","v":0},{"$f":"IF(H9=TRUE,0,H19*H14)","v":0},{"$f":"IF(I9=TRUE,0,I19*I14)","v":0},{"$f":"IF(J9=TRUE,0,J19*J14)","v":0},{"$f":"IF(K9=TRUE,0,K19*K14)","v":0},{"$f":"IF(L9=TRUE,0,L19*L14)","v":0},{"$f":"IF(M9=TRUE,0,M19*M14)","v":0},{"$f":"IF(N9=TRUE,0,N19*N14)","v":0},0,0,{"$f":"SUM(G20:P20)","v":0}]
[null,null,null,12,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(G52:P52)","v":0}]
[null,null,null,13,null,"Base Surrendered",{"$f":"G11*G19","v":0},{"$f":"H11*H19","v":0},{"$f":"I11*I19","v":0},0,0,0,0,0,0,0,{"$f":"SUM(G22:P22)","v":0}]
[null,null,null,14,null,"Base remaining",{"$f":"G11-G22","v":0},{"$f":"H11-H22","v":0},0,0,0,0,0,0,0,0,{"$f":"SUM(G23:P23)","v":0}]
[null,null,null,15]
[null,null,null,16,null,"GROSS income  - This is a change",{"$f":"'Yr 1'!$AD$26","v":0},{"$f":"'Yr 2'!$AD$26","v":0},{"$f":"'Yr 3'!$AD$26","v":0},{"$f":"'Yr 4'!$AD$26","v":0},{"$f":"'Yr 5'!AD26","v":0},{"$f":"'Yr 6'!$AD$26","v":0},{"$f":"'Yr 7'!$AD$26","v":0},{"$f":"'Yr 8'!$AD$26","v":0},{"$f":"'Yr 9'!$AD$26","v":0},{"$f":"'Yr 10'!$AD$26","v":0},{"$f":"SUM(G25:P25)","v":0}]
[null,null,null,17,null,"SV plus income",{"$f":"G20+G25","v":0},{"$f":"H20+H25","v":0},0,{"$f":"J20+J25","v":0},0,0,0,0,0,0]
[null,null,null,18,null,"ISA Wrapping?",{"$f":"IF(AND(G10<>Inputs!$D$7,Inputs!$D$12=\"Yes\"),MIN(G14+G25,'Parameters_Inc Calcs'!$C$13),0)","v":0},{"$f":"IF(AND(H10<>Inputs!$D$7,Inputs!$D$12=\"Yes\"),MIN(H14+H25,'Parameters_Inc Calcs'!$C$13),0)","v":0},{"$f":"IF(AND(I10<>Inputs!$D$7,Inputs!$D$12=\"Yes\"),MIN(I14+I25,'Parameters_Inc Calcs'!$C$13),0)","v":0},{"$f":"IF(AND(J10<>Inputs!$D$7,Inputs!$D$12=\"Yes\"),MIN(J14+J25,'Parameters_Inc Calcs'!$C$13),0)","v":0},{"$f":"IF(AND(K10<>Inputs!$D$7,Inputs!$D$12=\"Yes\"),MIN(K14+K25,'Parameters_Inc Calcs'!$C$13),0)","v":0},{"$f":"IF(AND(L10<>Inputs!$D$7,Inputs!$D$12=\"Yes\"),MIN(L14+L25,'Parameters_Inc Calcs'!$C$13),0)","v":0},{"$f":"IF(AND(M10<>Inputs!$D$7,Inputs!$D$12=\"Yes\"),MIN(M14+M25,'Parameters_Inc Calcs'!$C$13),0)","v":0},{"$f":"IF(AND(N10<>Inputs!$D$7,Inputs!$D$12=\"Yes\"),MIN(N14+N25,'Parameters_Inc Calcs'!$C$13),0)","v":0},{"$f":"IF(AND(O10<>Inputs!$D$7,Inputs!$D$12=\"Yes\"),MIN(O14+O25,'Parameters_Inc Calcs'!$C$13),0)","v":0},{"$f":"IF(AND(P10<>Inputs!$D$7,Inputs!$D$12=\"Yes\"),MIN(P14+P25,'Parameters_Inc Calcs'!$C$13),0)","v":0},"Should always be zero"]
[null,null,null,19,null,"Specified Withdrawal",{"$f":"IF(G10>=Inputs!$D$7,0,IF(Inputs!$D$13=\"\",0,MIN(Inputs!$D$13,G14+G25-G27)))","v":0},{"$f":"IF(H10>=Inputs!$D$7,0,IF(Inputs!$D$13=\"\",0,MIN(Inputs!$D$13,H14+H25-H27)))","v":0},{"$f":"IF(I10>=Inputs!$D$7,0,IF(Inputs!$D$13=\"\",0,MIN(Inputs!$D$13,I14+I25-I27)))","v":0},{"$f":"IF(J10>=Inputs!$D$7,0,IF(Inputs!$D$13=\"\",0,MIN(Inputs!$D$13,J14+J25-J27)))","v":0},{"$f":"IF(K10>=Inputs!$D$7,0,IF(Inputs!$D$13=\"\",0,MIN(Inputs!$D$13,K14+K25-K27)))","v":0},{"$f":"IF(L10>=Inputs!$D$7,0,IF(Inputs!$D$13=\"\",0,MIN(Inputs!$D$13,L14+L25-L27)))","v":0},{"$f":"IF(M10>=Inputs!$D$7,0,IF(Inputs!$D$13=\"\",0,MIN(Inputs!$D$13,M14+M25-M27)))","v":0},{"$f":"IF(N10>=Inputs!$D$7,0,IF(Inputs!$D$13=\"\",0,MIN(Inputs!$D$13,N14+N25-N27)))","v":0},{"$f":"IF(O10>=Inputs!$D$7,0,IF(Inputs!$D$13=\"\",0,MIN(Inputs!$D$13,O14+O25-O27)))","v":0},{"$f":"IF(P10>=Inputs!$D$7,0,IF(Inputs!$D$13=\"\",0,MIN(Inputs!$D$13,P14+P25-P27)))","v":0},{"$f":"SUM(G28:P28)","v":0},"Total withdrawn"]
[null,null,null,20,null,"Shortfall from Income?",{"$f":"MAX(0,G27+G28-G25)","v":0},{"$f":"MAX(0,H27+H28-H25)","v":0},{"$f":"MAX(0,I27+I28-I25)","v":0},0,0,0,0,0,0,0]
[null,null,null,21,null,"Extra Needed for ISA+spec wd Surrender over AEA surrender",{"$f":"MAX(0,G29-G20)","v":0},{"$f":"MAX(0,H29-H20)","v":0},{"$f":"MAX(0,I29-I20)","v":0},{"$f":"MAX(0,J29-J20)","v":0},0,0,0,0,0,0]
[null,null,null,22,null,"Units Start",100000,{"$f":"IF(H10>Inputs!$D$7,0,G43)","v":0},{"$f":"IF(I10>Inputs!$D$7,0,H43)","v":0},{"$f":"IF(J10>Inputs!$D$7,0,I43)","v":0},{"$f":"IF(K10>Inputs!$D$7,0,J43)","v":0},{"$f":"IF(L10>Inputs!$D$7,0,K43)","v":0},{"$f":"IF(M10>Inputs!$D$7,0,L43)","v":0},{"$f":"IF(N10>Inputs!$D$7,0,M43)","v":0},{"$f":"IF(O10>Inputs!$D$7,0,N43)","v":0},{"$f":"IF(P10>Inputs!$D$7,0,O43)","v":0}]
[null,null,null,23,null,"Unit Price Start",{"$f":"G12/100000","v":0},{"$f":"IF(H10>Inputs!$D$7,0,G33)","v":0},{"$f":"IF(I10>Inputs!$D$7,0,H33)","v":0},{"$f":"IF(J10>Inputs!$D$7,0,I33)","v":0},{"$f":"IF(K10>Inputs!$D$7,0,J33)","v":0},{"$f":"IF(L10>Inputs!$D$7,0,K33)","v":0},{"$f":"IF(M10>Inputs!$D$7,0,L33)","v":0},{"$f":"IF(N10>Inputs!$D$7,0,M33)","v":0},{"$f":"IF(O10>Inputs!$D$7,0,N33)","v":0},{"$f":"IF(P10>Inputs!$D$7,0,O33)","v":0}]
[null,null,null,24,null,"Unit Price End",{"$f":"IF(G10>Inputs!$D$7,0,G32*(1+$E$8))","v":0},{"$f":"IF(H10>Inputs!$D$7,0,H32*(1+$E$8))","v":0},{"$f":"IF(I10>Inputs!$D$7,0,I32*(1+$E$8))","v":0},{"$f":"IF(J10>Inputs!$D$7,0,J32*(1+$E$8))","v":0},{"$f":"IF(K10>Inputs!$D$7,0,K32*(1+$E$8))","v":0},{"$f":"IF(L10>Inputs!$D$7,0,L32*(1+$E$8))","v":0},{"$f":"IF(M10>Inputs!$D$7,0,M32*(1+$E$8))","v":0},{"$f":"IF(N10>Inputs!$D$7,0,N32*(1+$E$8))","v":0},{"$f":"IF(O10>Inputs!$D$7,0,O32*(1+$E$8))","v":0},{"$f":"IF(P10>Inputs!$D$7,0,P32*(1+$E$8))","v":0}]
[null,null,null,25,null,"Units Sold for AEA ",{"$f":"IF(G10>=Inputs!$D$7,0,IF(G20>0,MIN(G31,G31*G19)))","v":0},{"$f":"IF(H10>=Inputs!$D$7,0,IF(H20>0,MIN(H31,H31*H19)))","v":0},{"$f":"IF(I10>=Inputs!$D$7,0,IF(I20>0,MIN(I31,I31*I19)))","v":0},{"$f":"IF(J10>=Inputs!$D$7,0,IF(J20>0,MIN(J31,J31*J19)))","v":0},{"$f":"IF(K10>=Inputs!$D$7,0,IF(K20>0,MIN(K31,K31*K19)))","v":0},{"$f":"IF(L10>=Inputs!$D$7,0,IF(L20>0,MIN(L31,L31*L19)))","v":0},{"$f":"IF(M10>=Inputs!$D$7,0,IF(M20>0,MIN(M31,M31*M19)))","v":0},{"$f":"IF(N10>=Inputs!$D$7,0,IF(N20>0,MIN(N31,N31*N19)))","v":0},{"$f":"IF(O10>=Inputs!$D$7,0,IF(O20>0,MIN(O31,O31*O19)))","v":0},{"$f":"IF(P10>=Inputs!$D$7,0,IF(P20>0,MIN(P31,P31*P19)))","v":0},"Should always be zero"]
[null,null,null,26,null,"Extra Units Needed for ISA above AEA + Income",{"$f":"IF(G30>0,(G29-G20)/G33,0)","v":0},{"$f":"IF(H30>0,(H29-H20)/H33,0)","v":0},{"$f":"IF(I30>0,(I29-I20)/I33,0)","v":0},{"$f":"IF(J30>0,(J29-J20)/J33,0)","v":0},0,{"$f":"IF(L30>0,(L29-L20)/L33,0)","v":0},0,0,0,0]
[null,null,null,27,null,"Units used if no extra for ISA+spec w/d",{"$f":"IF(G10>Inputs!$D$7,0,IF(G30=0,IF(G29>0,G29/G33,0),0))","v":0},{"$f":"IF(H10>Inputs!$D$7,0,IF(H30=0,IF(H29>0,H29/H33,0),0))","v":0},{"$f":"IF(I10>Inputs!$D$7,0,IF(I30=0,IF(I29>0,I29/I33,0),0))","v":0},{"$f":"IF(J10>Inputs!$D$7,0,IF(J30=0,IF(J29>0,J29/J33,0),0))","v":0},{"$f":"IF(K10>Inputs!$D$7,0,IF(K30=0,IF(K29>0,K29/K33,0),0))","v":0},{"$f":"IF(L10>Inputs!$D$7,0,IF(L30=0,IF(L29>0,L29/L33,0),0))","v":0},{"$f":"IF(M10>Inputs!$D$7,0,IF(M30=0,IF(M29>0,M29/M33,0),0))","v":0},{"$f":"IF(N10>Inputs!$D$7,0,IF(N30=0,IF(N29>0,N29/N33,0),0))","v":0},{"$f":"IF(O10>Inputs!$D$7,0,IF(O30=0,IF(O29>0,O29/O33,0),0))","v":0},{"$f":"IF(P10>Inputs!$D$7,0,IF(P30=0,IF(P29>0,P29/P33,0),0))","v":0}]
[null,null,null,28,null,"If within AEA value to be reinvested",{"$f":"IF(G30=0,G20-G29,0)","v":0},{"$f":"IF(H30=0,H20-H29,0)","v":0},0,0,0,0,0,0,0,0]
[null,null,null,29,null,"Units bought from AEA useage less what's taken for ISA or W/d",{"$f":"IF(G10>Inputs!$D$7,0,IF(G37>0,(G37/G33),0))","v":0},{"$f":"IF(H10>Inputs!$D$7,0,IF(H37>0,(H37/H33),0))","v":0},{"$f":"IF(I10>Inputs!$D$7,0,IF(I37>0,(I37/I33),0))","v":0},{"$f":"IF(J10>Inputs!$D$7,0,IF(J37>0,(J37/J33),0))","v":0},{"$f":"IF(K10>Inputs!$D$7,0,IF(K37>0,(K37/K33),0))","v":0},{"$f":"IF(L10>Inputs!$D$7,0,IF(L37>0,(L37/L33),0))","v":0},{"$f":"IF(M10>Inputs!$D$7,0,IF(M37>0,(M37/M33),0))","v":0},{"$f":"IF(N10>Inputs!$D$7,0,IF(N37>0,(N37/N33),0))","v":0},{"$f":"IF(O10>Inputs!$D$7,0,IF(O37>0,(O37/O33),0))","v":0},{"$f":"IF(P10>Inputs!$D$7,0,IF(P37>0,(P37/P33),0))","v":0}]
[null,null,null,30,null,"Income to be reinvested",{"$f":"IF((G27+G28)=0,G25,IF(G25>(G27+G28),G25-(G27+G28),0))","v":0},{"$f":"IF((H27+H28)=0,H25,IF(H25>(H27+H28),H25-(H27+H28),0))","v":0},0,0,0,0,0,0,0,0]
[null,null,null,31,null,"Units bought from excess income",{"$f":"IF(G10>=Inputs!$D$7,0,IF(G29>0,0,IF(G33>0,(G25-(G27+G28))/G33,0)))","v":0},{"$f":"IF(H10>=Inputs!$D$7,0,IF(H29>0,0,IF(H33>0,(H25-(H27+H28))/H33,0)))","v":0},{"$f":"IF(I10>=Inputs!$D$7,0,IF(I29>0,0,IF(I33>0,(I25-(I27+I28))/I33,0)))","v":0},{"$f":"IF(J10>=Inputs!$D$7,0,IF(J29>0,0,IF(J33>0,(J25-(J27+J28))/J33,0)))","v":0},{"$f":"IF(K10>=Inputs!$D$7,0,IF(K29>0,0,IF(K33>0,(K25-(K27+K28))/K33,0)))","v":0},{"$f":"IF(L10>=Inputs!$D$7,0,IF(L29>0,0,IF(L33>0,(L25-(L27+L28))/L33,0)))","v":0},{"$f":"IF(M10>=Inputs!$D$7,0,IF(M29>0,0,IF(M33>0,(M25-(M27+M28))/M33,0)))","v":0},{"$f":"IF(N10>=Inputs!$D$7,0,IF(N29>0,0,IF(N33>0,(N25-(N27+N28))/N33,0)))","v":0},{"$f":"IF(O10>=Inputs!$D$7,0,IF(O29>0,0,IF(O33>0,(O25-(O27+O28))/O33,0)))","v":0},{"$f":"IF(P10>=Inputs!$D$7,0,IF(P29>0,0,IF(P33>0,(P25-(P27+P28))/P33,0)))","v":0}]
[null,null,null,32,null,"Transaction Cost for units bought AEA + Excess",{"$f":"(G37+G39)","v":0},{"$f":"(H37+H39)","v":0},{"$f":"(I37+I39)","v":0},0,0,0,0,0,0,{"$f":"(P37+P39)","v":0}]
[null,null,null,33,null,"Original Units not rebased",{"$f":"MAX(0,G31-G34-G35)","v":100000},{"$f":"MAX(0,H31-H34-H35)","v":0},{"$f":"MAX(0,I31-I34-I35)","v":0},{"$f":"MAX(0,J31-J34-J35)","v":0},{"$f":"MAX(0,K31-K34-K35)","v":0},{"$f":"MAX(0,L31-L34-L35)","v":0},0,0,0,0]
[null,null,null,34,null,"Total Units Remaining",{"$f":"IF(G10>Inputs!$D$7,0,G40+G38+G42)","v":0},{"$f":"IF(H10>Inputs!$D$7,0,H40+H38+H42)","v":0},{"$f":"IF(I10>Inputs!$D$7,0,I40+I38+I42)","v":0},{"$f":"IF(J10>Inputs!$D$7,0,J40+J38+J42)","v":0},{"$f":"IF(K10>Inputs!$D$7,0,K40+K38+K42)","v":0},{"$f":"IF(L10>Inputs!$D$7,0,L40+L38+L42)","v":0},{"$f":"IF(M10>Inputs!$D$7,0,M40+M38+M42)","v":0},{"$f":"IF(N10>Inputs!$D$7,0,N40+N38+N42)","v":0},{"$f":"IF(O10>Inputs!$D$7,0,O40+O38+O42)","v":0},{"$f":"IF(P10>Inputs!$D$7,0,P40+P38+P42)","v":0}]
[null,null,null,35,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q47=0,0,100)","v":0}]
[null,null,null,36,null,"Total Transaction Cost",{"$f":"(G42*G32)+G41","v":0},{"$f":"IF(H43=0,0,(H42*G46)+H41)","v":0},{"$f":"IF(I43=0,0,(I42*H46)+I41)","v":0},{"$f":"IF(J43=0,0,(J42*I46)+J41)","v":0},0,0,0,0,0,{"$f":"IF(P43=0,0,(P42*O46)+P41)","v":0}]
[null,null,null,37,null,"S104",{"$f":"IF(G12>0,((G42*G32)+((G43-G42)*G33))/G43,0)","v":0},{"$f":"IF(H43>0,H45/H43,0)","v":0},{"$f":"IF(I43>0,I45/I43,0)","v":0},0,0,0,{"$f":"IF(M43>0,M45/M43,0)","v":0},0,0,{"$f":"IF(P43>0,P45/P43,0)","v":0},"Total Gains","Gain on final year","Gains During Term"]
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[null,null,null,39]
[null,null,null,40,null,"Gain for cumulative",{"$f":"MAX(0,G47-G18)","v":0},{"$f":"MAX(0,H47-H18)","v":0},{"$f":"MAX(0,I47-I18)","v":0},{"$f":"MAX(0,J47-J18)","v":0},0,0,0,0,0,0,"Total CGT","CGT on final year","CGT During Term"]
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[null,null,null,45,null,"ISA Investment",{"$f":"IF(AND(Inputs!$D$12=\"Yes\",Inputs!$D$15=\"Yes\"),'Parameters_Inc Calcs'!$C$13,0)","v":0},{"$f":"G27","v":0},0,{"$f":"I27","v":0},0,0,0,0,0,{"$f":"O27","v":0}]
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[null,null,null,49]
[null,null,null,50,null,"Savings and Divi Tax Paid over term",{"$f":"'Yr 1'!$AD$27","v":0},{"$f":"'Yr 2'!$AD$27","v":0},{"$f":"'Yr 3'!$AD$27","v":0},{"$f":"'Yr 4'!$AD$27","v":0},{"$f":"'Yr 5'!$AD$27","v":0},{"$f":"'Yr 6'!$AD$27","v":0},{"$f":"'Yr 7'!$AD$27","v":0},{"$f":"'Yr 8'!$AD$27","v":0},{"$f":"'Yr 9'!$AD$27","v":0},{"$f":"'Yr 10'!$AD$27","v":0},{"$f":"SUM(G59:P59)","v":0}]

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[]
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[null,"Yield"]
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[null,null,{"$f":"'Parameters_Inc Calcs'!E4","v":0.22},"Tax",{"$f":"E10*20%","v":0},{"$f":"F10*$C$11","v":0},{"$f":"G10*$C$11","v":0},0,0,0,0,0,0,0,{"$f":"SUM(E11:N11)","v":0}]
[null,null,null,"Net",{"$f":"E10-E11","v":0},{"$f":"F10-F11","v":0},0,0,0,0,0,0,0,0]
[]
[null,{"$f":"Inputs!Q7","v":0},"Dividend Return","Amt",{"$f":"E8*$B$14","v":0},0,0,0,0,0,0,0,0,0]
[]
[null,{"$f":"Inputs!Q8","v":0},"Capital Gain","Amt",{"$f":"E8*$B$16","v":0},0,0,0,0,0,0,0,0,0]
[null,null,{"$f":"C11","v":0.22},"Tax",{"$f":"E16*20%","v":0},{"$f":"F16*$C$17","v":0},{"$f":"G16*$C$17","v":0},0,0,0,0,0,0,0,{"$f":"SUM(E17:N17)","v":0},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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Think this will become reduntant"]
[]
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[]
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[null,null,null,"IN year Gain",{"$f":"IF(AND(E53<(E54+E55),E59>0),(E54+E55)-E53,0)","v":0},{"$f":"IF(AND(F53<(F54+F55),F59>0),(F54+F55)-F53,0)","v":0},0,0,0,0,0,0,0,0]
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[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":"IF(Inputs!D7=\"\",0,HLOOKUP(Inputs!$D$7,$E$42:$N$64,18,FALSE))","v":0}]
[]
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[null,null,null,"Slice",{"$f":"IF(E57+E58>0,(E57+E58)/E42,IF(E56>0,E56/E63,0))","v":0},{"$f":"IF(F57+F58>0,(F57+F58)/F42,IF(F56>0,F56/F63,0))","v":0},0,0,0,0,0,0,0,0,{"$f":"HLOOKUP(Inputs!$D$7,$E$42:$N$64,22,FALSE)","v":{"$error":"#N/A"}}]
[]
[]
[]
[null,null,null,"Bond Gains to use for in year and surrender calcs"]
[null,null,null,"Onshore"]
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[null,null,null,"Segs W/d",{"$f":"W41","v":0},{"$f":"W42","v":0},{"$f":"W43","v":0},{"$f":"W44","v":0},{"$f":"W45","v":0},{"$f":"W46","v":0},{"$f":"W47","v":0},{"$f":"W48","v":0},{"$f":"W49","v":0},{"$f":"W50","v":0}]
[null,null,null,"Partial Taken",{"$f":"AA41","v":0},{"$f":"AA42","v":0},{"$f":"AA43","v":0},{"$f":"AA44","v":0},{"$f":"AA45","v":0},{"$f":"AA46","v":0},{"$f":"AA47","v":0},{"$f":"AA48","v":0},{"$f":"AA49","v":0},{"$f":"AA50","v":0}]
[null,null,null,"Year end value prior to w/d",{"$f":"E52","v":0},{"$f":"F52","v":0},0,0,0,0,0,0,0,0]

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[null,"Final Year",{"$f":"IF(C7=Inputs!D7,\"Yes\",\"No\")","v":"No"},null,null,null,null,null,"Pers_Allow_Adj",null,null,null,null,null,null,"Pers_Allow_Adj",null,null,null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"D36-AG7","v":12570},null,{"$f":"J9-AG8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"F36-AZ7","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"F36-BR7","v":12570},null,{"$f":"J9-BR8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"F36-CK7","v":12570}]
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[null,"Investment",{"$f":"CGT!G12","v":0},"move col on 1",null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"F45","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$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(AZ3:AZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AZ3:AZ6)>'Parameters_Inc Calcs'!$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(BR3:BR6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BR3:BR6)>'Parameters_Inc Calcs'!$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(CK3:CK6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CK3:CK6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[null,"Cum Gain",{"$f":"CGT!G17","v":0},"move col on 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before"]
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[null,{"$f":"Inputs!Q6","v":0},null,null,"New Savings",{"$f":"IF(C9=TRUE,0,C10*B17)","v":0},null,null,"Basic Rate",{"$f":"$D$31","v":37700},{"$f":"MAX(0,K16-L16)","v":0},{"$f":"MIN(J17,K17)","v":0},{"$f":"MAX(0,J17-L17)","v":37700},null,null,"Basic Rate",{"$f":"$F$31","v":37700},{"$f":"MAX(0,R16-S16)","v":0},{"$f":"MIN(Q17,R17)","v":0},{"$f":"MAX(0,Q17-S17)","v":37700},null,null,{"$f":"$L$17*Z17","v":0},{"$f":"S17*Z17","v":0},{"$f":"S17-L17","v":0},{"$f":"'Parameters_Inc Calcs'!$G$4","v":0.2},{"$f":"Y17*Z17","v":0},null,null,null,null,"Basic Rate",{"$f":"D31","v":37700},{"$f":"MAX(0,AH16-AI16)","v":0},{"$f":"MIN(AG17,AH17)","v":0},{"$f":"MAX(0,AG17-AI17)","v":37700},null,{"$f":"AI17","v":0},{"$f":"'Parameters_Inc Calcs'!$G$4","v":0.2},{"$f":"AL17*AM17","v":0},null,null,null,"Basic Rate",{"$f":"F31","v":37700},{"$f":"MAX(0,AT16-AU16)","v":0},{"$f":"MIN(AS17,AT17)","v":0},{"$f":"MAX(0,AS17-AU17)","v":37700},null,null,"Basic Rate",{"$f":"AS17","v":37700},{"$f":"MAX(0,BA16-BB16)","v":0},{"$f":"MIN(AZ17,BA17)","v":0},{"$f":"MAX(0,AZ17-BB17)","v":37700},null,null,null,null,null,null,null,"Taxation of full gain",{"$f":"AG3","v":0},null,null,null,null,"Basic Rate",{"$f":"F31","v":37700},{"$f":"MAX(0,BS16-BT16)","v":0},{"$f":"MIN(BR17,BS17)","v":0},{"$f":"MAX(0,BR17-BT17)","v":37700},null,{"$f":"BT17","v":0},{"$f":"'Parameters_Inc Calcs'!$G$4","v":0.2},{"$f":"BW17*BX17","v":0},null,null,null,"Basic Rate",{"$f":"BR17","v":37700},{"$f":"MAX(0,CE16-CF16)","v":0},{"$f":"MIN(CD17,CE17)","v":0},{"$f":"MAX(0,CD17-CF17)","v":37700},null,null,"Basic Rate",{"$f":"CD17","v":37700},{"$f":"MAX(0,CL16-CM16)","v":0},{"$f":"MIN(CK17,CL17)","v":0},{"$f":"MAX(0,CK17-CM17)","v":37700},null,null,null,null,null,null,null,"Taxation of full gain",{"$f":"BR3","v":0}]
[null,{"$f":"Inputs!Q7","v":0},null,null,"New Divi",{"$f":"IF(C9=TRUE,0,C10*B18)","v":0},null,null,"Higher Rate",{"$f":"$D$33","v":87440},{"$f":"MAX(0,K17-L17)","v":0},{"$f":"MIN(J18,K18)","v":0},{"$f":"MAX(0,J18-L18)","v":87440},null,null,"Higher Rate",{"$f":"$F$33","v":87440},{"$f":"MAX(0,R17-S17)","v":0},{"$f":"MIN(Q18,R18)","v":0},{"$f":"MAX(0,Q18-S18)","v":87440},null,null,{"$f":"$L$18*Z18","v":0},{"$f":"S18*Z18","v":0},{"$f":"S18-L18","v":0},{"$f":"'Parameters_Inc Calcs'!$G$5","v":0.4},{"$f":"Y18*Z18","v":0},null,null,null,null,"Higher Rate",{"$f":"F33","v":87440},{"$f":"MAX(0,AH17-AI17)","v":0},{"$f":"MIN(AG18,AH18)","v":0},{"$f":"MAX(0,AG18-AI18)","v":87440},null,{"$f":"AI18","v":0},{"$f":"'Parameters_Inc Calcs'!$G$5","v":0.4},{"$f":"AL18*AM18","v":0},null,null,null,"Higher Rate",{"$f":"F33","v":87440},{"$f":"MAX(0,AT17-AU17)","v":0},{"$f":"MIN(AS18,AT18)","v":0},{"$f":"MAX(0,AS18-AU18)","v":87440},null,null,"Higher Rate",{"$f":"AS18","v":87440},{"$f":"MAX(0,BA17-BB17)","v":0},{"$f":"MIN(AZ18,BA18)","v":0},{"$f":"MAX(0,AZ18-BB18)","v":87440},null,null,null,null,null,null,null,null,null,null,null,"Tax ",null,"Higher Rate",{"$f":"F33","v":87440},{"$f":"MAX(0,BS17-BT17)","v":0},{"$f":"MIN(BR18,BS18)","v":0},{"$f":"MAX(0,BR18-BT18)","v":87440},null,{"$f":"BT18","v":0},{"$f":"'Parameters_Inc Calcs'!$G$5","v":0.4},{"$f":"BW18*BX18","v":0},null,null,null,"Higher Rate",{"$f":"BR18","v":87440},{"$f":"MAX(0,CE17-CF17)","v":0},{"$f":"MIN(CD18,CE18)","v":0},{"$f":"MAX(0,CD18-CF18)","v":87440},null,null,"Higher Rate",{"$f":"CD18","v":87440},{"$f":"MAX(0,CL17-CM17)","v":0},{"$f":"MIN(CK18,CL18)","v":0},{"$f":"MAX(0,CK18-CM18)","v":87440},null,null,null,null,null,null,null,null,null,null,null,"Tax "]
[null,null,"ANI",{"$f":"SUM(D14:D18)","v":0},"ANI",{"$f":"SUM(F14:F18)","v":0},null,null,"Additional Rate",null,{"$f":"MAX(0,K18-L18)","v":0},{"$f":"K19","v":0},"NA",null,null,"Additional Rate",null,{"$f":"MAX(0,R18-S18)","v":0},{"$f":"R19","v":0},"NA",null,null,{"$f":"$L$19*Z19","v":0},{"$f":"S19*Z19","v":0},{"$f":"S19-L19","v":0},{"$f":"'Parameters_Inc Calcs'!$G$8","v":0.45},{"$f":"Y19*Z19","v":0},null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH18-AI18)","v":0},{"$f":"MIN(AG19,AH19)","v":0},"NA",null,{"$f":"AI19","v":0},{"$f":"'Parameters_Inc Calcs'!$G$8","v":0.45},{"$f":"AL19*AM19","v":0},{"$f":"SUM(AN16:AN19)","v":0},{"$f":"AO19-W20","v":0},null,"Additional Rate",null,{"$f":"MAX(0,AT18-AU18)","v":0},{"$f":"MIN(AS19,AT19)","v":0},null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA18-BB18)","v":0},{"$f":"MIN(AZ19,BA19)","v":0},null,null,null,null,null,null,null,"Step 1","Personal Allowance",{"$f":"AU50","v":0},"@",{"$f":"AM25","v":0},{"$f":"BL19*BN19","v":0},null,"Additional Rate",null,{"$f":"MAX(0,BS18-BT18)","v":0},{"$f":"MIN(BR19,BS19)","v":0},"NA",null,{"$f":"BT19","v":0},{"$f":"'Parameters_Inc Calcs'!$G$8","v":0.45},{"$f":"BW19*BX19","v":0},{"$f":"SUM(BY16:BY19)","v":0},{"$f":"BZ19-W20","v":0},null,"Additional Rate",null,{"$f":"MAX(0,CE18-CF18)","v":0},{"$f":"MIN(CD19,CE19)","v":0},null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL18-CM18)","v":0},{"$f":"MIN(CK19,CL19)","v":0},null,null,null,null,null,null,null,"Step 1","Personal Allowance",{"$f":"CF50","v":0},"@",{"$f":"BX25","v":0},{"$f":"CW19*CY19","v":0}]
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[null,null,null,null,"New Gain",{"$f":"CGT!G16","v":0},null,null,"Savings Income Tax Band Apportionment",null,null,null,null,null,null,"Savings Income Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings Income Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Savings Income Tax Band Apportionment",null,null,null,null,null,null,"Savings Income Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",0,"@",{"$f":"AM25","v":0},0,null,"Savings Income Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Savings Income Tax Band Apportionment",null,null,null,null,null,null,"Savings Income Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",0,"@",{"$f":"BX25","v":0},0]
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[null,null,"ANI Limit",{"$f":"'Parameters_Inc Calcs'!$C$3","v":100000},"ANI Limit",{"$f":"'Parameters_Inc Calcs'!$C$3","v":100000},null,null,"Starting Rate",{"$f":"$D$43","v":5000},{"$f":"D15","v":0},{"$f":"MIN(J23,K23)","v":0},{"$f":"MAX(0,J23-L23)","v":5000},null,null,"Starting Rate",{"$f":"$F$43","v":5000},{"$f":"F15+F17","v":0},{"$f":"MIN(Q23,R23)","v":0},{"$f":"MAX(0,Q23-S23)","v":5000},null,null,{"$f":"$L$23*Z23","v":0},{"$f":"S23*Z23","v":0},{"$f":"S23-L23","v":0},0,{"$f":"Y23*Z23","v":0},null,null,null,null,"Starting Rate",{"$f":"AG9","v":5000},{"$f":"AG5","v":0},{"$f":"MIN(AG23,AH23)","v":0},{"$f":"MAX(0,AG23-AI23)","v":5000},null,{"$f":"AI23","v":0},0,{"$f":"AL23*AM23","v":0},null,null,null,"Personal Allowance",{"$f":"AV16","v":12570},{"$f":"AG5","v":0},{"$f":"MIN(AS23,AT23)","v":0},{"$f":"MAX(0,AS23-AU23)","v":12570},null,null,"Personal Allowance",{"$f":"BC16","v":12570},{"$f":"AZ5","v":0},{"$f":"MIN(AZ23,BA23)","v":0},{"$f":"MAX(0,AZ23-BB23)","v":12570},null,null,null,null,null,null,null,"Higher Rate",0,"@",0.4,{"$f":"BL23*BN23","v":0},null,"Starting Rate",{"$f":"BR9","v":5000},{"$f":"BR5","v":0},{"$f":"MIN(BR23,BS23)","v":0},{"$f":"MAX(0,BR23-BT23)","v":5000},null,{"$f":"BT23","v":0},0,{"$f":"BW23*BX23","v":0},null,null,null,"Personal Allowance",{"$f":"CG16","v":12570},{"$f":"BR5","v":0},{"$f":"MIN(CD23,CE23)","v":0},{"$f":"MAX(0,CD23-CF23)","v":12570},null,null,"Personal Allowance",{"$f":"CN16","v":12570},{"$f":"CK5","v":0},{"$f":"MIN(CK23,CL23)","v":0},{"$f":"MAX(0,CK23-CM23)","v":12570},null,null,null,null,null,null,null,"Higher Rate",0,"@",0.4,{"$f":"CW23*CY23","v":0}]
[null,null,"ANI Excess",{"$f":"MAX(0,D19-D23)","v":0},"ANI Excess",{"$f":"MAX(0,F19-F23)","v":0},null,null,"Personal Savings Allowance",{"$f":"D45","v":1000},{"$f":"MAX(0,K23-L23)","v":0},0,{"$f":"MAX(0,J24-L24)","v":1000},"Higher Rate Adjustment for PSA and SRS Bands",null,"Personal Savings Allowance",{"$f":"$F$45","v":1000},{"$f":"MAX(0,R23-S23)","v":0},0,{"$f":"MAX(0,Q24-S24)","v":1000},"Higher Rate Adjustment for PSA and SRS Bands",null,{"$f":"$L$24*Z24","v":0},0,0,0,0,null,null,null,null,"Personal Savings Allowance",{"$f":"AG10","v":1000},{"$f":"MAX(0,AH23-AI23)","v":0},0,{"$f":"MAX(0,AG24-AI24)","v":1000},null,0,0,0,null,null,null,"Starting Rate",{"$f":"AG9","v":5000},{"$f":"MAX(0,AT23-AU23)","v":0},0,{"$f":"MAX(0,AS24-AU24)","v":5000},null,null,"Starting Rate",{"$f":"AZ9","v":5000},{"$f":"MAX(0,BA23-BB23)","v":0},0,{"$f":"MAX(0,AZ24-BB24)","v":5000},null,null,null,null,null,null,null,"Additional Rate",0,"@",0.45,0,null,"Personal Savings Allowance",{"$f":"BR10","v":1000},{"$f":"MAX(0,BS23-BT23)","v":0},0,{"$f":"MAX(0,BR24-BT24)","v":1000},null,0,0,0,null,null,null,"Starting Rate",{"$f":"BR9","v":5000},{"$f":"MAX(0,CE23-CF23)","v":0},0,{"$f":"MAX(0,CD24-CF24)","v":5000},null,null,"Starting Rate",{"$f":"CK9","v":5000},{"$f":"MAX(0,CL23-CM23)","v":0},0,{"$f":"MAX(0,CK24-CM24)","v":5000},null,null,null,null,null,null,null,"Additional Rate",0,"@",0.45,{"$f":"CW24*CY24","v":0}]
[null,null,"PA adjustment",{"$f":"D24/2","v":0},"PA adjustment",{"$f":"F24/2","v":0},null,null,"Personal Allowance",{"$f":"M16","v":12570},{"$f":"MAX(0,K24-L24)","v":0},0,{"$f":"MAX(0,J25-L25)","v":12570},null,null,"Personal Allowance",{"$f":"T16","v":12570},{"$f":"MAX(0,R24-S24)","v":0},0,{"$f":"MAX(0,Q25-S25)","v":12570},null,null,{"$f":"$L$25*Z25","v":0},0,0,0,0,null,null,null,null,"Personal Allowance",{"$f":"AJ16","v":12570},{"$f":"MAX(0,AH24-AI24)","v":0},0,{"$f":"MAX(0,AG25-AI25)","v":12570},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"AG10","v":1000},{"$f":"MAX(0,AT24-AU24)","v":0},0,{"$f":"MAX(0,AS25-AU25)","v":1000},null,null,"Personal Savings Allowance",{"$f":"AZ10","v":1000},{"$f":"MAX(0,BA24-BB24)","v":0},0,{"$f":"MAX(0,AZ25-BB25)","v":1000},null,null,null,null,null,null,null,"Total Liability",null,null,null,{"$f":"SUM(BO19:BO24)","v":0},null,"Personal Allowance",{"$f":"BU16","v":12570},{"$f":"MAX(0,BS24-BT24)","v":0},0,{"$f":"MAX(0,BR25-BT25)","v":12570},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"BR10","v":1000},{"$f":"MAX(0,CE24-CF24)","v":0},0,{"$f":"MAX(0,CD25-CF25)","v":1000},null,null,"Personal Savings Allowance",{"$f":"CK10","v":1000},{"$f":"MAX(0,CL24-CM24)","v":0},0,{"$f":"MAX(0,CK25-CM25)","v":1000},null,null,null,null,null,null,null,"Total Liability",null,null,null,{"$f":"SUM(CZ19:CZ24)","v":0}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,M17-SUM(L23:L24))","v":37700},{"$f":"MAX(0,K25-L25)","v":0},0,{"$f":"MAX(0,J26-L26)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,T17-SUM(S23:S24))","v":37700},{"$f":"MAX(0,R25-S25)","v":0},0,{"$f":"MAX(0,Q26-S26)","v":37700},null,null,{"$f":"$L$26*Z26","v":0},0,0,0.2,0,null,"Investment income",{"$f":"Y29+Y47","v":0},null,"Basic Rate",{"$f":"MAX(0,AJ17-SUM(AI23:AI24))","v":37700},{"$f":"MAX(0,AH25-AI25)","v":0},0,{"$f":"MAX(0,AG26-AI26)","v":37700},{"$f":"MIN(AJ18,MAX(0,AI24-AJ17))","v":0},0,0.2,0,null,null,null,"Basic Rate",{"$f":"MAX(0,AV17-SUM(AU24:AU25))","v":37700},{"$f":"MAX(0,AT25-AU25)","v":0},0,{"$f":"MAX(0,AS26-AU26)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC17-SUM(BB24:BB25))","v":37700},{"$f":"MAX(0,BA25-BB25)","v":0},0,{"$f":"MAX(0,AZ26-BB26)","v":37700},null,null,null,null,null,null,"Step 2","Tax Credit",null,null,null,{"$f":"(BL17-BL19)*BN22","v":0},null,"Basic Rate",{"$f":"MAX(0,BU17-SUM(BT23:BT24))","v":37700},{"$f":"MAX(0,BS25-BT25)","v":0},0,{"$f":"MAX(0,BR26-BT26)","v":37700},{"$f":"MIN(BU18,MAX(0,BT24-BU17))","v":0},0,0.2,0,null,null,null,"Basic Rate",{"$f":"MAX(0,CG17-SUM(CF24:CF25))","v":37700},{"$f":"MAX(0,CE25-CF25)","v":0},0,{"$f":"MAX(0,CD26-CF26)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN17-SUM(CM24:CM25))","v":37700},{"$f":"MAX(0,CL25-CM25)","v":0},0,{"$f":"MAX(0,CK26-CM26)","v":37700},null,null,null,null,null,null,"Step 2","Tax Credit",null,null,null,{"$f":"(CW17-CW19)*CY22","v":0}]
[null,null,"Personal Allowance",{"$f":"MAX(0,D36-D25)","v":12570},"Personal Allowance",{"$f":"MAX(0,F36-F25)","v":12570},null,null,"Higher Rate",{"$f":"M18-N27","v":87440},{"$f":"MAX(0,K26-L26)","v":0},0,{"$f":"MAX(0,J27-L27)","v":87440},{"$f":"MIN(M18,MAX(L24-M17,0))","v":0},null,"Higher Rate",{"$f":"T18-U27","v":87440},{"$f":"MAX(0,R26-S26)","v":0},0,{"$f":"MAX(0,Q27-S27)","v":87440},{"$f":"MIN(T18,MAX(S24-T17,0))","v":0},null,{"$f":"$L$27*Z27","v":0},0,0,0.4,0,null,"Tax",{"$f":"AA20+AA29+AA47","v":0},null,"Higher Rate",{"$f":"AJ18-AK26","v":87440},{"$f":"MAX(0,AH26-AI26)","v":0},0,{"$f":"MAX(0,AG27-AI27)","v":87440},null,0,0.4,0,null,null,null,"Higher Rate",{"$f":"AV18-AW27","v":87440},{"$f":"MAX(0,AT26-AU26)","v":0},0,{"$f":"MAX(0,AS27-AU27)","v":87440},{"$f":"MIN(AV18,MAX(0,AU25-AV17))","v":0},null,"Higher Rate",{"$f":"BC18-BD27","v":87440},{"$f":"MAX(0,BA26-BB26)","v":0},0,{"$f":"MAX(0,AZ27-BB27)","v":87440},{"$f":"MIN(BC18,MAX(0,BB25-BC17))","v":0},null,null,null,null,null,null,"Relieved liability on gain",null,null,null,{"$f":"MAX(0,BO25-BO26)","v":0},null,"Higher Rate",{"$f":"BU18-BV26","v":87440},{"$f":"MAX(0,BS26-BT26)","v":0},0,{"$f":"MAX(0,BR27-BT27)","v":87440},null,0,0.4,0,null,null,null,"Higher Rate",{"$f":"CG18-CH27","v":87440},{"$f":"MAX(0,CE26-CF26)","v":0},0,{"$f":"MAX(0,CD27-CF27)","v":87440},{"$f":"MIN(CG18,MAX(0,CF25-CG17))","v":0},null,"Higher Rate",{"$f":"CN18-CO27","v":87440},{"$f":"MAX(0,CL26-CM26)","v":0},0,{"$f":"MAX(0,CK27-CM27)","v":87440},{"$f":"MIN(CN18,MAX(0,CM25-CN17))","v":0},null,null,null,null,null,null,"Relieved liability on gain",null,null,null,{"$f":"MAX(0,CZ25-CZ26)","v":0}]
[null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,K27-L27)","v":0},0,"NA",null,null,"Additional Rate",null,{"$f":"MAX(0,R27-S27)","v":0},0,"NA",null,null,{"$f":"$L$28*Z28","v":0},0,0,0.45,0,null,"Net Income Reinvested",{"$f":"MAX(0,AD26-AD27)","v":0},null,"Additional Rate",null,{"$f":"MAX(0,AH27-AI27)","v":0},0,"NA",null,0,0.45,0,{"$f":"SUM(AN23:AN28)","v":0},{"$f":"AO28-W29","v":0},null,"Additional Rate",null,{"$f":"MAX(0,AT27-AU27)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA27-BB27)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BS27-BT27)","v":0},0,"NA",null,0,0.45,0,{"$f":"SUM(BY23:BY28)","v":0},{"$f":"BZ28-W29","v":0},null,"Additional Rate",null,{"$f":"MAX(0,CE27-CF27)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL27-CM27)","v":0},0]
[null,null,"Taxable Income",{"$f":"D14-D27","v":-12570},"Taxable Income",{"$f":"F14-F27","v":-12570},null,null,"Nil Rate available",{"$f":"SUM(J23:J25)","v":18570},null,null,null,null,null,"Nil Rate available",{"$f":"SUM(Q23:Q25)","v":18570},null,null,null,null,null,{"$f":"SUM(W23:W28)","v":0},{"$f":"SUM(X23:X28)","v":0},{"$f":"SUM(Y23:Y28)","v":0},null,{"$f":"SUM(AA23:AA28)","v":0},null,null,{"$f":"AD27/AD26","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 Bond Gain Tax Band Apportionment - set to £0 as included at total gain below",null,null,null,null,null,null,"Offshore Bond Gain Tax Band Apportionment - set to £0 as included at total gain below",null,null,null,null,null,null,null,null,null,null,"Step 3","Taxation of slice",{"$f":"AZ3","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore Bond Gain Tax Band Apportionment - set to £0 as included at total gain below",null,null,null,null,null,null,"Offshore Bond Gain Tax Band Apportionment - set to £0 as included at total gain below",null,null,null,null,null,null,null,null,null,null,"Step 3","Taxation of slice",{"$f":"CK3","v":0}]
[null,null,"Basic Rate Band",{"$f":"'Parameters_Inc Calcs'!C26","v":37700},"Basic Rate Band",{"$f":"D31","v":37700},null,null,"Offshore Bond Tax Band Apportionment",null,null,null,null,null,null,"Offshore Bond Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Offshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,null,null,null,null,"Tax ",null,"Offshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,null,null,null,null,"Tax "]
[null,null,"Higher Threshold",{"$f":"'Parameters_Inc Calcs'!C27","v":50270},"Higher Threshold",{"$f":"D32","v":50270},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"AV23","v":12570},0,{"$f":"MIN(AS32,AT32)","v":0},{"$f":"MAX(0,AS32-AU32)","v":12570},null,null,"Personal Allowance",{"$f":"BC23","v":12570},0,{"$f":"MIN(AZ32,BA32)","v":0},{"$f":"MAX(0,AZ32-BB32)","v":12570},null,null,null,null,null,null,"Step 4","Personal Allowance",{"$f":"BB50","v":0},"@",{"$f":"BN19","v":0},{"$f":"BN32*BL32","v":0},null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"CG23","v":12570},0,{"$f":"MIN(CD32,CE32)","v":0},{"$f":"MAX(0,CD32-CF32)","v":12570},null,null,"Personal Allowance",{"$f":"CN23","v":12570},0,{"$f":"MIN(CK32,CL32)","v":0},{"$f":"MAX(0,CK32-CM32)","v":12570},null,null,null,null,null,null,"Step 4","Personal Allowance",{"$f":"CM50","v":0},"@",{"$f":"CY19","v":0},{"$f":"CY32*CW32","v":0}]
[null,null,"Higher Rate Band",{"$f":"'Parameters_Inc Calcs'!C28","v":87440},"Higher Rate Band",{"$f":"D33","v":87440},null,null,"Starting Rate",{"$f":"M23","v":5000},0,{"$f":"MIN(K33,J33)","v":0},{"$f":"MAX(0,J33-L33)","v":5000},null,null,"Starting Rate",{"$f":"T23","v":5000},0,{"$f":"MIN(R33,Q33)","v":0},{"$f":"MAX(0,Q33-S33)","v":5000},null,null,{"$f":"$L$33*Z33","v":0},{"$f":"S33*Z33","v":0},{"$f":"S33-L33","v":0},0,{"$f":"Y33*Z33","v":0},null,null,null,null,"Starting Rate",{"$f":"AJ23","v":5000},0,0,{"$f":"MAX(0,AG33-AI33)","v":5000},null,{"$f":"AI33","v":0},0,{"$f":"AL33*AM33","v":0},null,null,null,"Starting Rate",{"$f":"AV24","v":5000},{"$f":"MAX(0,AT32-AU32)","v":0},0,{"$f":"MAX(0,AS33-AU33)","v":5000},null,null,"Starting Rate",{"$f":"BC24","v":5000},{"$f":"MAX(0,BA32-BB32)","v":0},0,{"$f":"MAX(0,AZ33-BB33)","v":5000},null,null,null,null,null,null,null,"Starting Rate",0,"@",0,0,null,"Starting Rate",{"$f":"BU23","v":5000},{"$f":"BR3","v":0},{"$f":"MIN(BR33,BS33)","v":0},{"$f":"MAX(0,BR33-BT33)","v":5000},null,{"$f":"BT33","v":0},0,{"$f":"BW33*BX33","v":0},null,null,null,"Starting Rate",{"$f":"CG24","v":5000},{"$f":"MAX(0,CE32-CF32)","v":0},0,{"$f":"MAX(0,CD33-CF33)","v":5000},null,null,"Starting Rate",{"$f":"CN24","v":5000},{"$f":"MAX(0,CL32-CM32)","v":0},0,{"$f":"MAX(0,CK33-CM33)","v":5000},null,null,null,null,null,null,null,"Starting Rate",0,"@",0,0]
[null,null,"Additional Threshold",{"$f":"'Parameters_Inc Calcs'!C29","v":125140},"Additional Threshold",{"$f":"D34","v":125140},null,null,"Personal Savings Allowance",{"$f":"M24","v":1000},{"$f":"MAX(0,K33-L33)","v":0},0,{"$f":"MAX(0,J34-L34)","v":1000},null,null,"Personal Savings Allowance",{"$f":"T24","v":1000},{"$f":"MAX(0,R33-S33)","v":0},0,{"$f":"MAX(0,Q34-S34)","v":1000},null,null,{"$f":"$L$34*Z34","v":0},0,0,0,0,null,null,null,null,"Personal Savings Allowance",{"$f":"AJ24","v":1000},{"$f":"MAX(0,AH33-AI33)","v":0},0,{"$f":"MAX(0,AG34-AI34)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"AV25","v":1000},{"$f":"MAX(0,AT33-AU33)","v":0},0,{"$f":"MAX(0,AS34-AU34)","v":1000},null,null,"Personal Savings Allowance",{"$f":"BC25","v":1000},{"$f":"MAX(0,BA33-BB33)","v":0},0,{"$f":"MAX(0,AZ34-BB34)","v":1000},null,null,null,null,null,null,null,"Personal Savings Allowance",0,"@",0,0,null,"Personal Savings Allowance",{"$f":"BU24","v":1000},{"$f":"MAX(0,BS33-BT33)","v":0},0,{"$f":"MAX(0,BR34-BT34)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"CG25","v":1000},{"$f":"MAX(0,CE33-CF33)","v":0},0,{"$f":"MAX(0,CD34-CF34)","v":1000},null,null,"Personal Savings Allowance",{"$f":"CN25","v":1000},{"$f":"MAX(0,CL33-CM33)","v":0},0,{"$f":"MAX(0,CK34-CM34)","v":1000},null,null,null,null,null,null,null,"Personal Savings Allowance",0,"@",0,0]
[null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"M25","v":12570},{"$f":"MAX(0,K34-L34)","v":0},0,{"$f":"MAX(0,J35-L35)","v":12570},null,null,"Personal Allowance",{"$f":"T25","v":12570},{"$f":"MAX(0,R34-S34)","v":0},0,{"$f":"MAX(0,Q35-S35)","v":12570},null,null,{"$f":"$L$35*Z35","v":0},0,0,0,0,null,null,null,null,"Personal Allowance",{"$f":"AJ25","v":12570},{"$f":"MAX(0,AH34-AI34)","v":0},0,{"$f":"MAX(0,AG35-AI35)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,AV26-SUM(AU33:AU34))","v":37700},{"$f":"MAX(0,AT34-AU34)","v":0},0,{"$f":"MAX(0,AS35-AU35)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC26-SUM(BB33:BB34))","v":37700},{"$f":"MAX(0,BA34-BB34)","v":0},0,{"$f":"MAX(0,AZ35-BB35)","v":37700},null,null,null,null,null,null,null,"Basic Rate",0,"@",0.2,0,null,"Personal Allowance",{"$f":"BU25","v":12570},{"$f":"MAX(0,BS34-BT34)","v":0},0,{"$f":"MAX(0,BR35-BT35)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,CG26-SUM(CF33:CF34))","v":37700},{"$f":"MAX(0,CE34-CF34)","v":0},0,{"$f":"MAX(0,CD35-CF35)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN26-SUM(CM33:CM34))","v":37700},{"$f":"MAX(0,CL34-CM34)","v":0},0,{"$f":"MAX(0,CK35-CM35)","v":37700},null,null,null,null,null,null,null,"Basic Rate",0,"@",0.2,0]
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[null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"M27-N37","v":87440},{"$f":"MAX(0,K36-L36)","v":0},0,{"$f":"MAX(0,J37-L37)","v":87440},{"$f":"MIN(M27,MAX(0,L34-M26))","v":0},null,"Higher Rate",{"$f":"T27-U37","v":87440},{"$f":"MAX(0,R36-S36)","v":0},0,{"$f":"MAX(0,Q37-S37)","v":87440},{"$f":"MIN(T27,MAX(0,S34-T26))","v":0},null,{"$f":"$L$37*Z37","v":0},0,0,0.4,0,null,null,null,null,"Higher Rate",{"$f":"AJ27-AK36","v":87440},{"$f":"MAX(0,AH36-AI36)","v":0},0,{"$f":"MAX(0,AG37-AI37)","v":87440},null,0,0.4,0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AT36-AU36)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA36-BB36)","v":0},0,null,null,null,null,null,null,null,null,"Additional Rate",0,"@",0.45,0,null,"Higher Rate",{"$f":"BU27-BV36","v":87440},{"$f":"MAX(0,BS36-BT36)","v":0},0,{"$f":"MAX(0,BR37-BT37)","v":87440},null,0,0.4,0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CE36-CF36)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL36-CM36)","v":0},0,null,null,null,null,null,null,null,null,"Additional Rate",0,"@",0.45,0]
[null,null,"PSA Basic ",{"$f":"'Parameters_Inc Calcs'!$C$9","v":1000},"PSA Basic ",{"$f":"'Parameters_Inc Calcs'!$C$9","v":1000},null,null,"Additional Rate",null,{"$f":"MAX(0,K37-L37)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,R37-S37)","v":0},0,null,null,null,{"$f":"$L$38*Z38","v":0},0,0,0.45,0,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH37-AI37)","v":0},0,"NA",null,0,0.45,0,{"$f":"SUM(AN32:AN38)","v":0},{"$f":"AO38-W39","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Liability",null,null,null,{"$f":"SUM(BO33:BO37)","v":0},null,"Additional Rate",null,{"$f":"MAX(0,BS37-BT37)","v":0},0,"NA",null,0,0.45,0,{"$f":"SUM(BY33:BY38)","v":0},{"$f":"BZ38-W39","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Liability",null,null,null,{"$f":"SUM(CZ33:CZ37)","v":0}]
[null,null,"PSA Higher",{"$f":"'Parameters_Inc Calcs'!$C$10","v":500},"PSA Higher",{"$f":"'Parameters_Inc Calcs'!$C$10","v":500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W33:W38)","v":0},{"$f":"SUM(X33:X38)","v":0},{"$f":"SUM(Y33:Y38)","v":0},null,{"$f":"SUM(AA33:AA38)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Credit",null,null,null,{"$f":"(BL30-BL32)*BN35","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Credit",null,null,null,{"$f":"(CW30-CW32)*CY35","v":0}]
[null,null,"PSA Add",{"$f":"'Parameters_Inc Calcs'!$C$11","v":0},"PSA Add",{"$f":"'Parameters_Inc Calcs'!$C$11","v":0},null,null,"Dividend Income Tax Band Apportionment",null,null,null,null,null,null,"Dividend Income Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend Income Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Dividend Income Tax Band Apportionment",null,null,null,null,null,null,"Dividend Income Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Relieved Liability on Slice",null,null,null,{"$f":"MAX(0,BO38-BO39)","v":0},null,"Dividend Income Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Dividend Income Tax Band Apportionment",null,null,null,null,null,null,"Dividend Income Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Relieved Liability on Slice",null,null,null,{"$f":"MAX(0,CZ38-CZ39)","v":0}]
[null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,"Derived years (N)",null,null,null,{"$f":"IF(BL17=0,0,BL17/BL30)","v":0},null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,"Derived years (N)",null,null,null,{"$f":"IF(CW17=0,0,CW17/CW30)","v":0}]
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[null,null,"Available",{"$f":"MAX(0,MIN(D42,(D27+D42)-D14))","v":5000},"Available",{"$f":"MAX(0,MIN(F42,(F27+F42)-F14))","v":5000},null,null,"Personal Allowance",{"$f":"M35","v":12570},{"$f":"MAX(0,K42-L42)","v":0},{"$f":"MIN(J43,K43)","v":0},{"$f":"MAX(0,J43-L43)","v":12570},null,null,"Personal Allowance",{"$f":"T35","v":12570},{"$f":"MAX(0,R42-S42)","v":0},{"$f":"MIN(Q43,R43)","v":0},{"$f":"MAX(0,Q43-S43)","v":12570},null,null,{"$f":"$L$43*Z43","v":0},{"$f":"S43*Z43","v":0},{"$f":"S43-L43","v":0},0,{"$f":"Y43*Z43","v":0},null,null,null,null,"Personal Allowance",{"$f":"AJ35","v":12570},{"$f":"MAX(0,AH42-AI42)","v":0},{"$f":"MIN(AG43,AH43)","v":0},{"$f":"MAX(0,AG43-AI43)","v":12570},null,{"$f":"AI43","v":0},0,{"$f":"AL43*AM43","v":0},null,null,null,"Dividend Allowance",{"$f":"'Parameters_Inc Calcs'!$C$15","v":500},{"$f":"MAX(0,AT42-AU42)","v":0},{"$f":"MIN(AS43,AT43)","v":0},{"$f":"MAX(0,AS43-AU43)","v":500},null,null,"Dividend Allowance",{"$f":"'Parameters_Inc Calcs'!$C$15","v":500},{"$f":"MAX(0,BA42-BB42)","v":0},{"$f":"MIN(AZ43,BA43)","v":0},{"$f":"MAX(0,AZ43-BB43)","v":500},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"BU35","v":12570},{"$f":"MAX(0,BS42-BT42)","v":0},{"$f":"MIN(BR43,BS43)","v":0},{"$f":"MAX(0,BR43-BT43)","v":12570},null,{"$f":"BT43","v":0},0,{"$f":"BW43*BX43","v":0},null,null,null,"Dividend Allowance",{"$f":"'Parameters_Inc Calcs'!$C$15","v":500},{"$f":"MAX(0,CE42-CF42)","v":0},{"$f":"MIN(CD43,CE43)","v":0},{"$f":"MAX(0,CD43-CF43)","v":500},null,null,"Dividend Allowance",{"$f":"'Parameters_Inc Calcs'!$C$15","v":500},{"$f":"MAX(0,CL42-CM42)","v":0},{"$f":"MIN(CK43,CL43)","v":0},{"$f":"MAX(0,CK43-CM43)","v":500}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,M36-L42)","v":37700},{"$f":"MAX(0,K43-L43)","v":0},{"$f":"MIN(J44,K44)","v":0},{"$f":"MAX(0,J44-L44)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,T36-S42)","v":37700},{"$f":"MAX(0,R43-S43)","v":0},{"$f":"MIN(Q44,R44)","v":0},{"$f":"MAX(0,Q44-S44)","v":37700},null,null,{"$f":"$L$44*Z44","v":0},{"$f":"S44*Z44","v":0},{"$f":"S44-L44","v":0},{"$f":"'Parameters_Inc Calcs'!$D$4","v":0.1075},{"$f":"Y44*Z44","v":0},null,null,null,null,"Basic Rate",{"$f":"MAX(0,AJ36-AI42)","v":37700},{"$f":"MAX(0,AH43-AI43)","v":0},{"$f":"MIN(AG44,AH44)","v":0},{"$f":"MAX(0,AG44-AI44)","v":37700},{"$f":"MIN(AJ37,MAX(0,AI42-AJ36))","v":0},{"$f":"AI44","v":0},{"$f":"'Parameters_Inc Calcs'!$D$4","v":0.1075},{"$f":"AL44*AM44","v":0},null,null,null,"Basic Rate",{"$f":"MAX(0,AV35-AU43)","v":37700},{"$f":"MAX(0,AT43-AU43)","v":0},{"$f":"MIN(AS44,AT44)","v":0},{"$f":"MAX(0,AS44-AU44)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC35-BB43)","v":37700},{"$f":"MAX(0,BA43-BB43)","v":0},{"$f":"MIN(AZ44,BA44)","v":0},{"$f":"MAX(0,AZ44-BB44)","v":37700},null,null,null,null,null,null,null,"Top Slicing Relief",null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,BU36-BT42)","v":37700},{"$f":"MAX(0,BS43-BT43)","v":0},{"$f":"MIN(BR44,BS44)","v":0},{"$f":"MAX(0,BR44-BT44)","v":37700},{"$f":"MIN(BU37,MAX(0,BT42-BU36))","v":0},{"$f":"BT44","v":0},{"$f":"'Parameters_Inc Calcs'!$D$4","v":0.1075},{"$f":"BW44*BX44","v":0},null,null,null,"Basic Rate",{"$f":"MAX(0,CG35-CF43)","v":37700},{"$f":"MAX(0,CE43-CF43)","v":0},{"$f":"MIN(CD44,CE44)","v":0},{"$f":"MAX(0,CD44-CF44)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN35-CM43)","v":37700},{"$f":"MAX(0,CL43-CM43)","v":0},{"$f":"MIN(CK44,CL44)","v":0},{"$f":"MAX(0,CK44-CM44)","v":37700},null,null,null,null,null,null,null,"Top Slicing Relief"]
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[null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,K45-L45)","v":0},{"$f":"MIN(J46,K46)","v":0},"NA",null,null,"Additional Rate",null,{"$f":"MAX(0,R45-S45)","v":0},{"$f":"MIN(Q46,R46)","v":0},"NA",null,null,{"$f":"$L$46*Z46","v":0},{"$f":"S46*Z46","v":0},{"$f":"S46-L46","v":0},{"$f":"'Parameters_Inc Calcs'!$D$8","v":0.39350000000000002},{"$f":"Y46*Z46","v":0},null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH45-AI45)","v":0},{"$f":"MIN(AG46,AH46)","v":0},"NA",null,{"$f":"AI46","v":0},{"$f":"'Parameters_Inc Calcs'!$D$8","v":0.39350000000000002},{"$f":"AL46*AM46","v":0},{"$f":"SUM(AN42:AN46)","v":0},{"$f":"AO46-W47","v":0},null,"Additional Rate",null,{"$f":"MAX(0,AT45-AU45)","v":0},{"$f":"MIN(AS46,AT46)","v":0},null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA45-BB45)","v":0},{"$f":"MIN(AZ46,BA46)","v":0},null,null,null,null,null,null,null,null,{"$f":"BK42","v":"Relieved Liability on Slice x N"},null,null,null,{"$f":"BO42","v":0},"b","Additional Rate",null,{"$f":"MAX(0,BS45-BT45)","v":0},{"$f":"MIN(BR46,BS46)","v":0},"NA",null,{"$f":"BT46","v":0},{"$f":"'Parameters_Inc Calcs'!$D$8","v":0.39350000000000002},{"$f":"BW46*BX46","v":0},{"$f":"SUM(BY42:BY46)","v":0},{"$f":"BZ46-W47","v":0},null,"Additional Rate",null,{"$f":"MAX(0,CE45-CF45)","v":0},{"$f":"MIN(CD46,CE46)","v":0},null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL45-CM45)","v":0},{"$f":"MIN(CK46,CL46)","v":0},null,null,null,null,null,null,null,null,{"$f":"CV42","v":"Relieved Liability on Slice x N"},null,null,null,{"$f":"CZ42","v":0},"b"]
[null,null,"Div All",500,null,null,null,null,"Nil Rate available",{"$f":"J42+J43","v":13070},null,null,null,null,null,"Nil Rate available",{"$f":"Q42+Q43","v":13070},null,null,null,null,null,{"$f":"SUM(W42:W46)","v":0},{"$f":"SUM(X42:X46)","v":0},{"$f":"SUM(Y42:Y46)","v":0},null,{"$f":"SUM(AA42:AA46)","v":0},null,"External Tax Rate",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Top Slice Relief (a-b)   ",null,null,null,{"$f":"MAX(0,BO45-BO46)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Top Slice Relief (a-b)   ",null,null,null,{"$f":"MAX(0,CZ45-CZ46)","v":0}]
[null,null,"CGT All",3000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment"]
[null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"AV42","v":12570},{"$f":"AG3","v":0},{"$f":"MIN(AS50,AT50)","v":0},{"$f":"MAX(0,AS50-AU50)","v":12570},null,null,"Personal Allowance",{"$f":"BC42","v":12570},{"$f":"AZ3","v":0},{"$f":"MIN(AZ50,BA50)","v":0},{"$f":"MAX(0,AZ50-BB50)","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"CG42","v":12570},{"$f":"BR3","v":0},{"$f":"MIN(CD50,CE50)","v":0},{"$f":"MAX(0,CD50-CF50)","v":12570},null,null,"Personal Allowance",{"$f":"CN42","v":12570},{"$f":"CK3","v":0},{"$f":"MIN(CK50,CL50)","v":0},{"$f":"MAX(0,CK50-CM50)","v":12570}]
[null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,M33-N51)","v":5000},0,{"$f":"MIN(K51,J51)","v":0},{"$f":"MAX(0,J51-L51)","v":5000},{"$f":"L42+L44","v":0},null,"Starting Rate",{"$f":"MAX(0,T33-U51)","v":5000},0,{"$f":"MIN(R51,Q51)","v":0},{"$f":"MAX(0,Q51-S51)","v":5000},{"$f":"S42+S44","v":0},null,{"$f":"$L$51*Z51","v":0},{"$f":"S51*Z51","v":0},{"$f":"S51-L51","v":0},0,{"$f":"Y51*Z51","v":0},null,null,null,null,"Starting Rate",{"$f":"MAX(0,AJ33-AK51)","v":5000},{"$f":"AG3","v":0},{"$f":"MIN(AH51,AG51)","v":0},{"$f":"MAX(0,AG51-AI51)","v":5000},{"$f":"AI42+AI44","v":0},{"$f":"AI51","v":0},0,{"$f":"AL51*AM51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,AV33-AW51)","v":5000},{"$f":"MAX(0,AT50-AU50)","v":0},0,{"$f":"MAX(0,AS51-AU51)","v":5000},{"$f":"AU43+AU44","v":0},null,"Starting Rate",{"$f":"MAX(0,BC33-BD51)","v":5000},{"$f":"MAX(0,BA50-BB50)","v":0},0,{"$f":"MAX(0,AZ51-BB51)","v":5000},{"$f":"BB43+BB44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,BU33-BV51)","v":5000},0,{"$f":"MIN(BS51,BR51)","v":0},{"$f":"MAX(0,BR51-BT51)","v":5000},{"$f":"BT42+BT44","v":0},{"$f":"BT51","v":0},0,{"$f":"BW51*BX51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,CG33-CH51)","v":5000},{"$f":"MAX(0,CE50-CF50)","v":0},0,{"$f":"MAX(0,CD51-CF51)","v":5000},{"$f":"CF43+CF44","v":0},null,"Starting Rate",{"$f":"MAX(0,CN33-CO51)","v":5000},{"$f":"MAX(0,CL50-CM50)","v":0},0,{"$f":"MAX(0,CK51-CM51)","v":5000},{"$f":"CM43+CM44","v":0}]
[null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"M34","v":1000},{"$f":"MAX(0,K51-L51)","v":0},0,{"$f":"MAX(0,J52-L52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"T34","v":1000},{"$f":"MAX(0,R51-S51)","v":0},0,{"$f":"MAX(0,Q52-S52)","v":1000},null,null,{"$f":"$L$52*Z52","v":0},0,0,0,0,null,null,null,null,"Personal Savings Allowance",{"$f":"AJ34","v":1000},{"$f":"MAX(0,AH51-AI51)","v":0},0,{"$f":"MAX(0,AG52-AI52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"AV34","v":1000},{"$f":"MAX(0,AT51-AU51)","v":0},0,{"$f":"MAX(0,AS52-AU52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"BC34","v":1000},{"$f":"MAX(0,BA51-BB51)","v":0},0,{"$f":"MAX(0,AZ52-BB52)","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"BU34","v":1000},{"$f":"MAX(0,BS51-BT51)","v":0},0,{"$f":"MAX(0,BR52-BT52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"CG34","v":1000},{"$f":"MAX(0,CE51-CF51)","v":0},0,{"$f":"MAX(0,CD52-CF52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"CN34","v":1000},{"$f":"MAX(0,CL51-CM51)","v":0},0,{"$f":"MAX(0,CK52-CM52)","v":1000}]
[null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"M43","v":12570},{"$f":"MAX(0,K52-L52)","v":0},0,{"$f":"MAX(0,J53-L53)","v":12570},null,null,"Personal Allowance",{"$f":"T43","v":12570},{"$f":"MAX(0,R52-S52)","v":0},0,{"$f":"MAX(0,Q53-S53)","v":12570},null,null,{"$f":"$L$53*Z53","v":0},0,0,0,0,null,null,null,null,"Personal Allowance",{"$f":"AJ43","v":12570},{"$f":"MAX(0,AH52-AI52)","v":0},0,{"$f":"MAX(0,AG53-AI53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,AV44-SUM(AU51:AU52))","v":37700},{"$f":"MAX(0,AT52-AU52)","v":0},0,{"$f":"MAX(0,AS53-AU53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC44-SUM(BB51:BB52))","v":37700},{"$f":"MAX(0,BA52-BB52)","v":0},0,{"$f":"MAX(0,AZ53-BB53)","v":37700},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"BU43","v":12570},{"$f":"MAX(0,BS52-BT52)","v":0},0,{"$f":"MAX(0,BR53-BT53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,CG44-SUM(CF51:CF52))","v":37700},{"$f":"MAX(0,CE52-CF52)","v":0},0,{"$f":"MAX(0,CD53-CF53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN44-SUM(CM51:CM52))","v":37700},{"$f":"MAX(0,CL52-CM52)","v":0},0,{"$f":"MAX(0,CK53-CM53)","v":37700}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,M44-SUM(L51:L52))","v":37700},{"$f":"MAX(0,K53-L53)","v":0},0,{"$f":"MAX(0,J54-L54)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,T44-SUM(S51:S52))","v":37700},{"$f":"MAX(0,R53-S53)","v":0},0,{"$f":"MAX(0,Q54-S54)","v":37700},null,null,{"$f":"$L$54*Z54","v":0},0,0,0.2,0,null,null,null,null,"Basic Rate",{"$f":"MAX(0,AJ44-SUM(AI51:AI52))","v":37700},{"$f":"MAX(0,AH53-AI53)","v":0},0,{"$f":"MAX(0,AG54-AI54)","v":37700},null,0,0.2,0,null,null,null,"Higher Rate",{"$f":"AV45-AW54","v":87440},{"$f":"MAX(0,AT53-AU53)","v":0},0,{"$f":"MAX(0,AS54-AU54)","v":87440},{"$f":"MIN(AV45,MAX(0,AU52-AV44))","v":0},null,"Higher Rate",{"$f":"BC45-BD54","v":87440},{"$f":"MAX(0,BA53-BB53)","v":0},0,{"$f":"MAX(0,AZ54-BB54)","v":87440},{"$f":"MIN(BC45,MAX(0,BB52-BC44))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,BU44-SUM(BT51:BT52))","v":37700},{"$f":"MAX(0,BS53-BT53)","v":0},0,{"$f":"MAX(0,BR54-BT54)","v":37700},null,0,0.2,0,null,null,null,"Higher Rate",{"$f":"CG45-CH54","v":87440},{"$f":"MAX(0,CE53-CF53)","v":0},0,{"$f":"MAX(0,CD54-CF54)","v":87440},{"$f":"MIN(CG45,MAX(0,CF52-CG44))","v":0},null,"Higher Rate",{"$f":"CN45-CO54","v":87440},{"$f":"MAX(0,CL53-CM53)","v":0},0,{"$f":"MAX(0,CK54-CM54)","v":87440},{"$f":"MIN(CN45,MAX(0,CM52-CN44))","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"M45-N55","v":87440},{"$f":"MAX(0,K54-L54)","v":0},0,{"$f":"MAX(0,J55-L55)","v":87440},{"$f":"MIN(M45,MAX(0,L52-M44))","v":0},null,"Higher Rate",{"$f":"T45-U55","v":87440},{"$f":"MAX(0,R54-S54)","v":0},0,{"$f":"MAX(0,Q55-S55)","v":87440},{"$f":"MIN(T45,MAX(0,S52-T44))","v":0},null,{"$f":"$L$55*Z55","v":0},0,0,0.4,0,null,null,null,null,"Higher Rate",{"$f":"AJ45-AK55","v":87440},{"$f":"MAX(0,AH54-AI54)","v":0},0,{"$f":"MAX(0,AG55-AI55)","v":87440},{"$f":"MIN(AJ45,MAX(0,AI52-AJ44))","v":0},0,0.4,{"$f":"AL55*AM55","v":0},null,null,null,"Additional Rate",null,{"$f":"MAX(0,AT54-AU54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA54-BB54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"BU45-BV55","v":87440},{"$f":"MAX(0,BS54-BT54)","v":0},0,{"$f":"MAX(0,BR55-BT55)","v":87440},{"$f":"MIN(BU45,MAX(0,BT52-BU44))","v":0},0,0.4,0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CE54-CF54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL54-CM54)","v":0},0]
[null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,K55-L55)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,R55-S55)","v":0},0,null,null,null,{"$f":"$L$56*Z56","v":0},0,0,0.45,0,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH55-AI55)","v":0},0,null,null,0,0.45,0,{"$f":"SUM(AN51:AN56)","v":0},{"$f":"AO56-W57","v":0},null,null,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,{"$f":"MAX(0,BS55-BT55)","v":0},0,null,null,0,0.45,0,{"$f":"SUM(BY51:BY56)","v":0},{"$f":"BZ56-W57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W51:W56)","v":0},{"$f":"SUM(X51:X56)","v":0},{"$f":"SUM(Y51:Y56)","v":0},null,{"$f":"SUM(AA51:AA56)","v":0}]
[null,null,null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AO19:AO57)","v":0},null,null,null,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,{"$f":"SUM(BZ19:BZ57)","v":0}]
[null,null,null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,"Growth",{"$f":"Y29+Y47+Y63","v":0},null,"Is gain negative?",{"$f":"IF(Bonds!E71<0,Bonds!E71,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!E85<0,Bonds!E85,0)","v":0}]
[null,null,null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(J60,K60)","v":0},{"$f":"MAX(0,J60-L60)","v":0},null,null,"Annual Exemption",{"$f":"IF(Inputs!D11=\"No\",0,'Parameters_Inc Calcs'!D16)","v":3000},{"$f":"CGT!G47","v":0},{"$f":"MIN(Q60,R60)","v":0},{"$f":"MAX(0,Q60-S60)","v":3000},null,null,{"$f":"$L$60*Z60","v":0},{"$f":"S60*Z60","v":0},{"$f":"S60-L60","v":0},0,{"$f":"Y60*Z60","v":0},null,"Tax inc CGT",{"$f":"AA63+AA47+AA29","v":0},null,"Max previous gains?",{"$f":"Bonds!E74","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(AH51-AI53)*'Parameters_Inc Calcs'!E4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!E88","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BS51-BT53)*'Parameters_Inc Calcs'!AO4","v":0}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"M44","v":37700},{"$f":"MAX(0,K60-L60)","v":0},{"$f":"MIN(J61,K61)","v":0},{"$f":"MAX(0,J61-L61)","v":37700},null,null,"Basic Rate",{"$f":"T44","v":37700},{"$f":"MAX(0,R60-S60)","v":0},{"$f":"MIN(Q61,R61)","v":0},{"$f":"MAX(0,Q61-S61)","v":37700},null,null,{"$f":"$L$61*Z61","v":0},{"$f":"S61*Z61","v":0},{"$f":"S61-L61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},{"$f":"Y61*Z61","v":0},null,"Tax Exc CGT",{"$f":"AD27","v":0},null,"Max Deficiency",{"$f":"MIN(-AG59,AG60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BO47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BR59,BR60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CZ47","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",null,{"$f":"K61-L61","v":0},{"$f":"MIN(J62,K62)","v":0},{"$f":"MAX(0,J62-L62)","v":0},null,null,"Higher Rate",null,{"$f":"R61-S61","v":0},{"$f":"MIN(Q62,R62)","v":0},{"$f":"MAX(0,Q62-S62)","v":0},null,null,{"$f":"$L$62*Z62","v":0},{"$f":"S62*Z62","v":0},{"$f":"S62-L62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},{"$f":"Y62*Z62","v":0},null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"AK63+AK64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BV63+BV64","v":0}]
[null,null,null,null,null,null,null,null,"Nil Rate available",{"$f":"J60","v":0},null,null,null,null,null,"Nil Rate available",{"$f":"Q60","v":3000},null,null,null,null,null,{"$f":"SUM(W60:W62)","v":0},{"$f":"SUM(X60:X62)","v":0},{"$f":"SUM(Y60:Y62)","v":0},null,{"$f":"SUM(AA60:AA62)","v":0},null,"Inc CGT rate",{"$f":"AD60/AD59","v":{"$error":"#DIV/0!"}},null,"Divis in HRT",{"$f":"AG61","v":0},{"$f":"L45","v":0},{"$f":"MIN(AH63,AG63)","v":0},{"$f":"MAX(0,AG63-AI63)","v":0},{"$f":"AI63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AO60:AO62)","v":0},null,null,null,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",{"$f":"BR61","v":0},{"$f":"L45","v":0},{"$f":"MIN(BS63,BR63)","v":0},{"$f":"MAX(0,BR63-BT63)","v":0},{"$f":"BT63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BZ60:BZ62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exc CGT rate",{"$f":"AD61/AD59","v":{"$error":"#DIV/0!"}},null,"Savings and NSND in HRT",{"$f":"AJ63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(AH64,AG64)","v":0},{"$f":"MAX(0,AG64-AI64)","v":0},{"$f":"AI64*('Parameters_Inc Calcs'!$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":"BU63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(BS64,BR64)","v":0},{"$f":"MAX(0,BR64-BT64)","v":0},{"$f":"BT64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AO58-AO63)","v":0},null,null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(0,BZ58-BZ63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W20+W29+W39+W47+W57+W63","v":0},{"$f":"X20+X29+X39+X47+X57+X63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"AO66-$W$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BZ66-$W$67","v":0}]

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[null,null,null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,"Collectives After",null,null,null,null,null,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 Bond After"]
[null,null,null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!F71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!F72","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!F85)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!F86","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,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$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$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$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$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$16","v":0}]
[null,"Year",2,"move year on 1",null,null,null,null,"Allowances:",null,null,null,null,null,null,"Allowances:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((AG3+AG4+AG5+AG6)<'Parameters_Inc Calcs'!$C$3,0,MIN(F36,((AG3+AG4+AG5+AG6)-'Parameters_Inc Calcs'!$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((AZ3+AZ4+AZ5+AZ6)<'Parameters_Inc Calcs'!$C$3,0,MIN(F36,((AZ3+AZ4+AZ5+AZ6)-'Parameters_Inc Calcs'!$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((BR3+BR4+BR5+BR6)<'Parameters_Inc Calcs'!$C$3,0,MIN(F36,((BR3+BR4+BR5+BR6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"Personal Allowance Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((CK3+CK4+CK5+CK6)<'Parameters_Inc Calcs'!$C$3,0,MIN(F36,((CK3+CK4+CK5+CK6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0}]
[null,"Final Year",{"$f":"IF(C7=Inputs!D7,\"Yes\",\"No\")","v":"No"},null,null,null,null,null,"Pers_Allow_Adj",null,null,null,null,null,null,"Pers_Allow_Adj",null,null,null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"D36-AG7","v":12570},null,{"$f":"J9-AG8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"F36-AZ7","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"F36-BR7","v":12570},null,{"$f":"J9-BR8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"F36-CK7","v":12570}]
[null,"After Final Year",{"$f":"AND(C7>Inputs!D7)","v":true},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"D27","v":12570},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"F27","v":12570},null,null,{"$f":"J9-Q9","v":0},null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(AG4>AG8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AG8+'Parameters_Inc Calcs'!$C$12-AG4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(AZ4>AZ8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AZ8+'Parameters_Inc Calcs'!$C$12-AZ4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(BR4>BR8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BR8+'Parameters_Inc Calcs'!$C$12-BR4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(CK4>CK8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,CK8+'Parameters_Inc Calcs'!$C$12-CK4))","v":5000}]
[null,"Investment",{"$f":"CGT!H12","v":0},"move col on 1",null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"F45","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$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(AZ3:AZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AZ3:AZ6)>'Parameters_Inc Calcs'!$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(BR3:BR6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BR3:BR6)>'Parameters_Inc Calcs'!$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(CK3:CK6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CK3:CK6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[null,"Cum Gain",{"$f":"CGT!H17","v":0},"move col on 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,"Non Savings Income Apportionment"]
[null,"Factor","Before",null,"After",null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non Savings Income Apportionment"]
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[null,null,"CGT All",{"$f":"'Parameters_Inc Calcs'!D16","v":3000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment"]
[null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"AV42","v":12570},{"$f":"AG3","v":0},{"$f":"MIN(AS50,AT50)","v":0},{"$f":"MAX(0,AS50-AU50)","v":12570},null,null,"Personal Allowance",{"$f":"BC42","v":12570},{"$f":"AZ3","v":0},{"$f":"MIN(AZ50,BA50)","v":0},{"$f":"MAX(0,AZ50-BB50)","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"CG42","v":12570},{"$f":"BR3","v":0},{"$f":"MIN(CD50,CE50)","v":0},{"$f":"MAX(0,CD50-CF50)","v":12570},null,null,"Personal Allowance",{"$f":"CN42","v":12570},{"$f":"CK3","v":0},{"$f":"MIN(CK50,CL50)","v":0},{"$f":"MAX(0,CK50-CM50)","v":12570}]
[null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,M33-N51)","v":5000},0,{"$f":"MIN(K51,J51)","v":0},{"$f":"MAX(0,J51-L51)","v":5000},{"$f":"L42+L44","v":0},null,"Starting Rate",{"$f":"MAX(0,T33-U51)","v":5000},0,{"$f":"MIN(R51,Q51)","v":0},{"$f":"MAX(0,Q51-S51)","v":5000},{"$f":"S42+S44","v":0},null,{"$f":"$L$51*Z51","v":0},{"$f":"S51*Z51","v":0},{"$f":"S51-L51","v":0},0,{"$f":"Y51*Z51","v":0},null,null,null,null,"Starting Rate",{"$f":"MAX(0,AJ33-AK51)","v":5000},{"$f":"AG3","v":0},{"$f":"MIN(AH51,AG51)","v":0},{"$f":"MAX(0,AG51-AI51)","v":5000},{"$f":"AI42+AI44","v":0},{"$f":"AI51","v":0},0,{"$f":"AL51*AM51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,AV33-AW51)","v":5000},{"$f":"MAX(0,AT50-AU50)","v":0},0,{"$f":"MAX(0,AS51-AU51)","v":5000},{"$f":"AU43+AU44","v":0},null,"Starting Rate",{"$f":"MAX(0,BC33-BD51)","v":5000},{"$f":"MAX(0,BA50-BB50)","v":0},0,{"$f":"MAX(0,AZ51-BB51)","v":5000},{"$f":"BB43+BB44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,BU33-BV51)","v":5000},0,{"$f":"MIN(BS51,BR51)","v":0},{"$f":"MAX(0,BR51-BT51)","v":5000},{"$f":"BT42+BT44","v":0},{"$f":"BT51","v":0},0,{"$f":"BW51*BX51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,CG33-CH51)","v":5000},{"$f":"MAX(0,CE50-CF50)","v":0},0,{"$f":"MAX(0,CD51-CF51)","v":5000},{"$f":"CF43+CF44","v":0},null,"Starting Rate",{"$f":"MAX(0,CN33-CO51)","v":5000},{"$f":"MAX(0,CL50-CM50)","v":0},0,{"$f":"MAX(0,CK51-CM51)","v":5000},{"$f":"CM43+CM44","v":0}]
[null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"M34","v":1000},{"$f":"MAX(0,K51-L51)","v":0},0,{"$f":"MAX(0,J52-L52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"T34","v":1000},{"$f":"MAX(0,R51-S51)","v":0},0,{"$f":"MAX(0,Q52-S52)","v":1000},null,null,{"$f":"$L$52*Z52","v":0},0,0,0,0,null,null,null,null,"Personal Savings Allowance",{"$f":"AJ34","v":1000},{"$f":"MAX(0,AH51-AI51)","v":0},0,{"$f":"MAX(0,AG52-AI52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"AV34","v":1000},{"$f":"MAX(0,AT51-AU51)","v":0},0,{"$f":"MAX(0,AS52-AU52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"BC34","v":1000},{"$f":"MAX(0,BA51-BB51)","v":0},0,{"$f":"MAX(0,AZ52-BB52)","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"BU34","v":1000},{"$f":"MAX(0,BS51-BT51)","v":0},0,{"$f":"MAX(0,BR52-BT52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"CG34","v":1000},{"$f":"MAX(0,CE51-CF51)","v":0},0,{"$f":"MAX(0,CD52-CF52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"CN34","v":1000},{"$f":"MAX(0,CL51-CM51)","v":0},0,{"$f":"MAX(0,CK52-CM52)","v":1000}]
[null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"M43","v":12570},{"$f":"MAX(0,K52-L52)","v":0},0,{"$f":"MAX(0,J53-L53)","v":12570},null,null,"Personal Allowance",{"$f":"T43","v":12570},{"$f":"MAX(0,R52-S52)","v":0},0,{"$f":"MAX(0,Q53-S53)","v":12570},null,null,{"$f":"$L$53*Z53","v":0},0,0,0,0,null,null,null,null,"Personal Allowance",{"$f":"AJ43","v":12570},{"$f":"MAX(0,AH52-AI52)","v":0},0,{"$f":"MAX(0,AG53-AI53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,AV44-SUM(AU51:AU52))","v":37700},{"$f":"MAX(0,AT52-AU52)","v":0},0,{"$f":"MAX(0,AS53-AU53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC44-SUM(BB51:BB52))","v":37700},{"$f":"MAX(0,BA52-BB52)","v":0},0,{"$f":"MAX(0,AZ53-BB53)","v":37700},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"BU43","v":12570},{"$f":"MAX(0,BS52-BT52)","v":0},0,{"$f":"MAX(0,BR53-BT53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,CG44-SUM(CF51:CF52))","v":37700},{"$f":"MAX(0,CE52-CF52)","v":0},0,{"$f":"MAX(0,CD53-CF53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN44-SUM(CM51:CM52))","v":37700},{"$f":"MAX(0,CL52-CM52)","v":0},0,{"$f":"MAX(0,CK53-CM53)","v":37700}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,M44-SUM(L51:L52))","v":37700},{"$f":"MAX(0,K53-L53)","v":0},0,{"$f":"MAX(0,J54-L54)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,T44-SUM(S51:S52))","v":37700},{"$f":"MAX(0,R53-S53)","v":0},0,{"$f":"MAX(0,Q54-S54)","v":37700},null,null,{"$f":"$L$54*Z54","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,null,"Basic Rate",{"$f":"MAX(0,AJ44-SUM(AI51:AI52))","v":37700},{"$f":"MAX(0,AH53-AI53)","v":0},0,{"$f":"MAX(0,AG54-AI54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"AV45-AW54","v":87440},{"$f":"MAX(0,AT53-AU53)","v":0},0,{"$f":"MAX(0,AS54-AU54)","v":87440},{"$f":"MIN(AV45,MAX(0,AU52-AV44))","v":0},null,"Higher Rate",{"$f":"BC45-BD54","v":87440},{"$f":"MAX(0,BA53-BB53)","v":0},0,{"$f":"MAX(0,AZ54-BB54)","v":87440},{"$f":"MIN(BC45,MAX(0,BB52-BC44))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,BU44-SUM(BT51:BT52))","v":37700},{"$f":"MAX(0,BS53-BT53)","v":0},0,{"$f":"MAX(0,BR54-BT54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"CG45-CH54","v":87440},{"$f":"MAX(0,CE53-CF53)","v":0},0,{"$f":"MAX(0,CD54-CF54)","v":87440},{"$f":"MIN(CG45,MAX(0,CF52-CG44))","v":0},null,"Higher Rate",{"$f":"CN45-CO54","v":87440},{"$f":"MAX(0,CL53-CM53)","v":0},0,{"$f":"MAX(0,CK54-CM54)","v":87440},{"$f":"MIN(CN45,MAX(0,CM52-CN44))","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"M45-N55","v":87440},{"$f":"MAX(0,K54-L54)","v":0},0,{"$f":"MAX(0,J55-L55)","v":87440},{"$f":"MIN(M45,MAX(0,L52-M44))","v":0},null,"Higher Rate",{"$f":"T45-U55","v":87440},{"$f":"MAX(0,R54-S54)","v":0},0,{"$f":"MAX(0,Q55-S55)","v":87440},{"$f":"MIN(T45,MAX(0,S52-T44))","v":0},null,{"$f":"$L$55*Z55","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,null,"Higher Rate",{"$f":"AJ45-AK55","v":87440},{"$f":"MAX(0,AH54-AI54)","v":0},0,{"$f":"MAX(0,AG55-AI55)","v":87440},{"$f":"MIN(AJ45,MAX(0,AI52-AJ44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AT54-AU54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA54-BB54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"BU45-BV55","v":87440},{"$f":"MAX(0,BS54-BT54)","v":0},0,{"$f":"MAX(0,BR55-BT55)","v":87440},{"$f":"MIN(BU45,MAX(0,BT52-BU44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CE54-CF54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL54-CM54)","v":0},0]
[null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,K55-L55)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,R55-S55)","v":0},0,null,null,null,{"$f":"$L$56*Z56","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH55-AI55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(AN51:AN56)","v":0},{"$f":"AO56-W57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BS55-BT55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(BY51:BY56)","v":0},{"$f":"BZ56-W57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W51:W56)","v":0},{"$f":"SUM(X51:X56)","v":0},{"$f":"SUM(Y51:Y56)","v":0},null,{"$f":"SUM(AA51:AA56)","v":0}]
[null,null,null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AO19:AO57)","v":0},null,null,null,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,{"$f":"SUM(BZ19:BZ57)","v":0}]
[null,null,null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,"Growth",{"$f":"Y29+Y47+Y63","v":0},null,null,{"$f":"IF(Bonds!F71<0,Bonds!F71,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!F85<0,Bonds!F85,0)","v":0}]
[null,null,null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(J60,K60)","v":0},{"$f":"MAX(0,J60-L60)","v":0},null,null,"Annual Exemption",{"$f":"IF(Inputs!D11=\"No\",0,'Parameters_Inc Calcs'!D16)","v":3000},{"$f":"CGT!H47","v":0},{"$f":"MIN(Q60,R60)","v":0},{"$f":"MAX(0,Q60-S60)","v":3000},null,null,{"$f":"$L$60*Z60","v":0},{"$f":"S60*Z60","v":0},{"$f":"S60-L60","v":0},0,{"$f":"Y60*Z60","v":0},null,"Tax inc CGT",{"$f":"AA63+AA47+AA29","v":0},null,null,{"$f":"Bonds!F74","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(AH51-AI53)*'Parameters_Inc Calcs'!E4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!F88","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BS51-BT53)*'Parameters_Inc Calcs'!AO4","v":0}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"M44","v":37700},{"$f":"MAX(0,K60-L60)","v":0},{"$f":"MIN(J61,K61)","v":0},{"$f":"MAX(0,J61-L61)","v":37700},null,null,"Basic Rate",{"$f":"T44","v":37700},{"$f":"MAX(0,R60-S60)","v":0},{"$f":"MIN(Q61,R61)","v":0},{"$f":"MAX(0,Q61-S61)","v":37700},null,null,{"$f":"$L$61*Z61","v":0},{"$f":"S61*Z61","v":0},{"$f":"S61-L61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},{"$f":"Y61*Z61","v":0},null,"Tax Exc CGT",{"$f":"AD27","v":0},null,"Max Deficiency",{"$f":"MIN(-AG59,AG60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BO47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BR59,BR60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CZ47","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",null,{"$f":"K61-L61","v":0},{"$f":"MIN(J62,K62)","v":0},{"$f":"MAX(0,J62-L62)","v":0},null,null,"Higher Rate",null,{"$f":"R61-S61","v":0},{"$f":"MIN(Q62,R62)","v":0},{"$f":"MAX(0,Q62-S62)","v":0},null,null,{"$f":"$L$62*Z62","v":0},{"$f":"S62*Z62","v":0},{"$f":"S62-L62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},{"$f":"Y62*Z62","v":0},null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"AK63+AK64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BV63+BV64","v":0}]
[null,null,null,null,null,null,null,null,"Nil Rate available",{"$f":"J60","v":0},null,null,null,null,null,"Nil Rate available",{"$f":"Q60","v":3000},null,null,null,null,null,{"$f":"SUM(W60:W62)","v":0},{"$f":"SUM(X60:X62)","v":0},{"$f":"SUM(Y60:Y62)","v":0},null,{"$f":"SUM(AA60:AA62)","v":0},null,"Inc CGT rate",{"$f":"AD60/AD59","v":{"$error":"#DIV/0!"}},null,"Divis in HRT",{"$f":"AG61","v":0},{"$f":"L45","v":0},{"$f":"MIN(AH63,AG63)","v":0},{"$f":"MAX(0,AG63-AI63)","v":0},{"$f":"AI63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AO60:AO62)","v":0},null,null,null,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",{"$f":"BR61","v":0},{"$f":"L45","v":0},{"$f":"MIN(BS63,BR63)","v":0},{"$f":"MAX(0,BR63-BT63)","v":0},{"$f":"BT63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BZ60:BZ62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exc CGT rate",{"$f":"AD61/AD59","v":{"$error":"#DIV/0!"}},null,"Savings and NSND in HRT",{"$f":"AJ63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(AH64,AG64)","v":0},{"$f":"MAX(0,AG64-AI64)","v":0},{"$f":"AI64*('Parameters_Inc Calcs'!$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":"BU63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(BS64,BR64)","v":0},{"$f":"MAX(0,BR64-BT64)","v":0},{"$f":"BT64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AO58-AO63)","v":0},null,null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(0,BZ58-BZ63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W20+W29+W39+W47+W57+W63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"AO66-$W$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BZ66-$W$67","v":0}]

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[null,null,null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,"Collectives After",null,null,null,null,null,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 Bond After"]
[null,null,null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!G71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!G72","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!G85)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!G86","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,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$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$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$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$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$16","v":0}]
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[null,"After Final Year",{"$f":"AND(C7>Inputs!D7)","v":true},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"D27","v":12570},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"F27","v":12570},null,null,{"$f":"J9-Q9","v":0},null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(AG4>AG8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AG8+'Parameters_Inc Calcs'!$C$12-AG4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(AZ4>AZ8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AZ8+'Parameters_Inc Calcs'!$C$12-AZ4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(BR4>BR8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BR8+'Parameters_Inc Calcs'!$C$12-BR4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(CK4>CK8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,CK8+'Parameters_Inc Calcs'!$C$12-CK4))","v":5000}]
[null,"Investment",{"$f":"CGT!I12","v":0},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"F45","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$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(AZ3:AZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AZ3:AZ6)>'Parameters_Inc Calcs'!$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(BR3:BR6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BR3:BR6)>'Parameters_Inc Calcs'!$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(CK3:CK6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CK3:CK6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[null,"Cum Gain",{"$f":"CGT!I17","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,"Non Savings Income Apportionment"]
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[null,{"$f":"1+Inputs!K7","v":1},"Savings",{"$f":"IF(C9=TRUE,0,IF(OR($C$8=\"Yes\",$C$9=TRUE),Inputs!I14,'Yr 2'!D15*B15))","v":0},"Savings",{"$f":"IF(C8=\"Yes\",Inputs!I14,D15)","v":0},null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing",null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing"]
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[null,null,"CGT All",{"$f":"'Parameters_Inc Calcs'!D16","v":3000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment"]
[null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"AV42","v":12570},{"$f":"AG3","v":0},{"$f":"MIN(AS50,AT50)","v":0},{"$f":"MAX(0,AS50-AU50)","v":12570},null,null,"Personal Allowance",{"$f":"BC42","v":12570},{"$f":"AZ3","v":0},{"$f":"MIN(AZ50,BA50)","v":0},{"$f":"MAX(0,AZ50-BB50)","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"CG42","v":12570},{"$f":"BR3","v":0},{"$f":"MIN(CD50,CE50)","v":0},{"$f":"MAX(0,CD50-CF50)","v":12570},null,null,"Personal Allowance",{"$f":"CN42","v":12570},{"$f":"CK3","v":0},{"$f":"MIN(CK50,CL50)","v":0},{"$f":"MAX(0,CK50-CM50)","v":12570}]
[null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,M33-N51)","v":5000},0,{"$f":"MIN(K51,J51)","v":0},{"$f":"MAX(0,J51-L51)","v":5000},{"$f":"L42+L44","v":0},null,"Starting Rate",{"$f":"MAX(0,T33-U51)","v":5000},0,{"$f":"MIN(R51,Q51)","v":0},{"$f":"MAX(0,Q51-S51)","v":5000},{"$f":"S42+S44","v":0},null,{"$f":"$L$51*Z51","v":0},{"$f":"S51*Z51","v":0},{"$f":"S51-L51","v":0},0,{"$f":"Y51*Z51","v":0},null,null,null,null,"Starting Rate",{"$f":"MAX(0,AJ33-AK51)","v":5000},{"$f":"AG3","v":0},{"$f":"MIN(AH51,AG51)","v":0},{"$f":"MAX(0,AG51-AI51)","v":5000},{"$f":"AI42+AI44","v":0},{"$f":"AI51","v":0},0,{"$f":"AL51*AM51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,AV33-AW51)","v":5000},{"$f":"MAX(0,AT50-AU50)","v":0},0,{"$f":"MAX(0,AS51-AU51)","v":5000},{"$f":"AU43+AU44","v":0},null,"Starting Rate",{"$f":"MAX(0,BC33-BD51)","v":5000},{"$f":"MAX(0,BA50-BB50)","v":0},0,{"$f":"MAX(0,AZ51-BB51)","v":5000},{"$f":"BB43+BB44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,BU33-BV51)","v":5000},0,{"$f":"MIN(BS51,BR51)","v":0},{"$f":"MAX(0,BR51-BT51)","v":5000},{"$f":"BT42+BT44","v":0},{"$f":"BT51","v":0},0,{"$f":"BW51*BX51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,CG33-CH51)","v":5000},{"$f":"MAX(0,CE50-CF50)","v":0},0,{"$f":"MAX(0,CD51-CF51)","v":5000},{"$f":"CF43+CF44","v":0},null,"Starting Rate",{"$f":"MAX(0,CN33-CO51)","v":5000},{"$f":"MAX(0,CL50-CM50)","v":0},0,{"$f":"MAX(0,CK51-CM51)","v":5000},{"$f":"CM43+CM44","v":0}]
[null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"M34","v":1000},{"$f":"MAX(0,K51-L51)","v":0},0,{"$f":"MAX(0,J52-L52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"T34","v":1000},{"$f":"MAX(0,R51-S51)","v":0},0,{"$f":"MAX(0,Q52-S52)","v":1000},null,null,{"$f":"$L$52*Z52","v":0},0,0,0,0,null,null,null,null,"Personal Savings Allowance",{"$f":"AJ34","v":1000},{"$f":"MAX(0,AH51-AI51)","v":0},0,{"$f":"MAX(0,AG52-AI52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"AV34","v":1000},{"$f":"MAX(0,AT51-AU51)","v":0},0,{"$f":"MAX(0,AS52-AU52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"BC34","v":1000},{"$f":"MAX(0,BA51-BB51)","v":0},0,{"$f":"MAX(0,AZ52-BB52)","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"BU34","v":1000},{"$f":"MAX(0,BS51-BT51)","v":0},0,{"$f":"MAX(0,BR52-BT52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"CG34","v":1000},{"$f":"MAX(0,CE51-CF51)","v":0},0,{"$f":"MAX(0,CD52-CF52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"CN34","v":1000},{"$f":"MAX(0,CL51-CM51)","v":0},0,{"$f":"MAX(0,CK52-CM52)","v":1000}]
[null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"M43","v":12570},{"$f":"MAX(0,K52-L52)","v":0},0,{"$f":"MAX(0,J53-L53)","v":12570},null,null,"Personal Allowance",{"$f":"T43","v":12570},{"$f":"MAX(0,R52-S52)","v":0},0,{"$f":"MAX(0,Q53-S53)","v":12570},null,null,{"$f":"$L$53*Z53","v":0},0,0,0,0,null,null,null,null,"Personal Allowance",{"$f":"AJ43","v":12570},{"$f":"MAX(0,AH52-AI52)","v":0},0,{"$f":"MAX(0,AG53-AI53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,AV44-SUM(AU51:AU52))","v":37700},{"$f":"MAX(0,AT52-AU52)","v":0},0,{"$f":"MAX(0,AS53-AU53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC44-SUM(BB51:BB52))","v":37700},{"$f":"MAX(0,BA52-BB52)","v":0},0,{"$f":"MAX(0,AZ53-BB53)","v":37700},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"BU43","v":12570},{"$f":"MAX(0,BS52-BT52)","v":0},0,{"$f":"MAX(0,BR53-BT53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,CG44-SUM(CF51:CF52))","v":37700},{"$f":"MAX(0,CE52-CF52)","v":0},0,{"$f":"MAX(0,CD53-CF53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN44-SUM(CM51:CM52))","v":37700},{"$f":"MAX(0,CL52-CM52)","v":0},0,{"$f":"MAX(0,CK53-CM53)","v":37700}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,M44-SUM(L51:L52))","v":37700},{"$f":"MAX(0,K53-L53)","v":0},0,{"$f":"MAX(0,J54-L54)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,T44-SUM(S51:S52))","v":37700},{"$f":"MAX(0,R53-S53)","v":0},0,{"$f":"MAX(0,Q54-S54)","v":37700},null,null,{"$f":"$L$54*Z54","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,null,"Basic Rate",{"$f":"MAX(0,AJ44-SUM(AI51:AI52))","v":37700},{"$f":"MAX(0,AH53-AI53)","v":0},0,{"$f":"MAX(0,AG54-AI54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"AV45-AW54","v":87440},{"$f":"MAX(0,AT53-AU53)","v":0},0,{"$f":"MAX(0,AS54-AU54)","v":87440},{"$f":"MIN(AV45,MAX(0,AU52-AV44))","v":0},null,"Higher Rate",{"$f":"BC45-BD54","v":87440},{"$f":"MAX(0,BA53-BB53)","v":0},0,{"$f":"MAX(0,AZ54-BB54)","v":87440},{"$f":"MIN(BC45,MAX(0,BB52-BC44))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,BU44-SUM(BT51:BT52))","v":37700},{"$f":"MAX(0,BS53-BT53)","v":0},0,{"$f":"MAX(0,BR54-BT54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"CG45-CH54","v":87440},{"$f":"MAX(0,CE53-CF53)","v":0},0,{"$f":"MAX(0,CD54-CF54)","v":87440},{"$f":"MIN(CG45,MAX(0,CF52-CG44))","v":0},null,"Higher Rate",{"$f":"CN45-CO54","v":87440},{"$f":"MAX(0,CL53-CM53)","v":0},0,{"$f":"MAX(0,CK54-CM54)","v":87440},{"$f":"MIN(CN45,MAX(0,CM52-CN44))","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"M45-N55","v":87440},{"$f":"MAX(0,K54-L54)","v":0},0,{"$f":"MAX(0,J55-L55)","v":87440},{"$f":"MIN(M45,MAX(0,L52-M44))","v":0},null,"Higher Rate",{"$f":"T45-U55","v":87440},{"$f":"MAX(0,R54-S54)","v":0},0,{"$f":"MAX(0,Q55-S55)","v":87440},{"$f":"MIN(T45,MAX(0,S52-T44))","v":0},null,{"$f":"$L$55*Z55","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,null,"Higher Rate",{"$f":"AJ45-AK55","v":87440},{"$f":"MAX(0,AH54-AI54)","v":0},0,{"$f":"MAX(0,AG55-AI55)","v":87440},{"$f":"MIN(AJ45,MAX(0,AI52-AJ44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AT54-AU54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA54-BB54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"BU45-BV55","v":87440},{"$f":"MAX(0,BS54-BT54)","v":0},0,{"$f":"MAX(0,BR55-BT55)","v":87440},{"$f":"MIN(BU45,MAX(0,BT52-BU44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CE54-CF54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL54-CM54)","v":0},0]
[null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,K55-L55)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,R55-S55)","v":0},0,null,null,null,{"$f":"$L$56*Z56","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH55-AI55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(AN51:AN56)","v":0},{"$f":"AO56-W57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BS55-BT55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(BY51:BY56)","v":0},{"$f":"BZ56-W57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W51:W56)","v":0},{"$f":"SUM(X51:X56)","v":0},{"$f":"SUM(Y51:Y56)","v":0},null,{"$f":"SUM(AA51:AA56)","v":0}]
[null,null,null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AO19:AO57)","v":0},null,null,null,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,{"$f":"SUM(BZ19:BZ57)","v":0}]
[null,null,null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,"Growth",{"$f":"Y29+Y47+Y63","v":0},null,null,{"$f":"IF(Bonds!G71<0,Bonds!G71,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!G85<0,Bonds!G85,0)","v":0}]
[null,null,null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(J60,K60)","v":0},{"$f":"MAX(0,J60-L60)","v":0},null,null,"Annual Exemption",{"$f":"IF(Inputs!D11=\"No\",0,'Parameters_Inc Calcs'!D16)","v":3000},{"$f":"CGT!I47","v":0},{"$f":"MIN(Q60,R60)","v":0},{"$f":"MAX(0,Q60-S60)","v":3000},null,null,{"$f":"$L$60*Z60","v":0},{"$f":"S60*Z60","v":0},{"$f":"S60-L60","v":0},0,{"$f":"Y60*Z60","v":0},null,"Tax inc CGT",{"$f":"AA63+AA47+AA29","v":0},null,null,{"$f":"Bonds!G74","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(AH51-AI53)*'Parameters_Inc Calcs'!E4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!G88","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BS51-BT53)*'Parameters_Inc Calcs'!AO4","v":0}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"M44","v":37700},{"$f":"MAX(0,K60-L60)","v":0},{"$f":"MIN(J61,K61)","v":0},{"$f":"MAX(0,J61-L61)","v":37700},null,null,"Basic Rate",{"$f":"T44","v":37700},{"$f":"MAX(0,R60-S60)","v":0},{"$f":"MIN(Q61,R61)","v":0},{"$f":"MAX(0,Q61-S61)","v":37700},null,null,{"$f":"$L$61*Z61","v":0},{"$f":"S61*Z61","v":0},{"$f":"S61-L61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},{"$f":"Y61*Z61","v":0},null,"Tax Exc CGT",{"$f":"AD27","v":0},null,"Max Deficiency",{"$f":"MIN(-AG59,AG60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BO47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BR59,BR60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CZ47","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",null,{"$f":"K61-L61","v":0},{"$f":"MIN(J62,K62)","v":0},{"$f":"MAX(0,J62-L62)","v":0},null,null,"Higher Rate",null,{"$f":"R61-S61","v":0},{"$f":"MIN(Q62,R62)","v":0},{"$f":"MAX(0,Q62-S62)","v":0},null,null,{"$f":"$L$62*Z62","v":0},{"$f":"S62*Z62","v":0},{"$f":"S62-L62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},{"$f":"Y62*Z62","v":0},null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"AK63+AK64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BV63+BV64","v":0}]
[null,null,null,null,null,null,null,null,"Nil Rate available",{"$f":"J60","v":0},null,null,null,null,null,"Nil Rate available",{"$f":"Q60","v":3000},null,null,null,null,null,{"$f":"SUM(W60:W62)","v":0},{"$f":"SUM(X60:X62)","v":0},{"$f":"SUM(Y60:Y62)","v":0},null,{"$f":"SUM(AA60:AA62)","v":0},null,"Inc CGT rate",{"$f":"AD60/AD59","v":{"$error":"#DIV/0!"}},null,"Divis in HRT",{"$f":"AG61","v":0},{"$f":"L45","v":0},{"$f":"MIN(AH63,AG63)","v":0},{"$f":"MAX(0,AG63-AI63)","v":0},{"$f":"AI63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AO60:AO62)","v":0},null,null,null,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",{"$f":"BR61","v":0},{"$f":"L45","v":0},{"$f":"MIN(BS63,BR63)","v":0},{"$f":"MAX(0,BR63-BT63)","v":0},{"$f":"BT63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BZ60:BZ62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exc CGT rate",{"$f":"AD61/AD59","v":{"$error":"#DIV/0!"}},null,"Savings and NSND in HRT",{"$f":"AJ63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(AH64,AG64)","v":0},{"$f":"MAX(0,AG64-AI64)","v":0},{"$f":"AI64*('Parameters_Inc Calcs'!$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":"BU63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(BS64,BR64)","v":0},{"$f":"MAX(0,BR64-BT64)","v":0},{"$f":"BT64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before for bonds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AO58-AO63)","v":0},null,null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(0,BZ58-BZ63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W20+W29+W39+W47+W57+W63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"AO66-$W$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BZ66-$W$67","v":0}]

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[null,null,null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,"Collectives After",null,null,null,null,null,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 Bond After"]
[null,null,null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!H71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!H72","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!H85)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!H86","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,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$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$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$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$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$16","v":0}]
[null,"Year",4,null,"Amber needs amended when new sheet created",null,null,null,"Allowances:",null,null,null,null,null,null,"Allowances:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((AG3+AG4+AG5+AG6)<'Parameters_Inc Calcs'!$C$3,0,MIN(F36,((AG3+AG4+AG5+AG6)-'Parameters_Inc Calcs'!$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((AZ3+AZ4+AZ5+AZ6)<'Parameters_Inc Calcs'!$C$3,0,MIN(F36,((AZ3+AZ4+AZ5+AZ6)-'Parameters_Inc Calcs'!$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((BR3+BR4+BR5+BR6)<'Parameters_Inc Calcs'!$C$3,0,MIN(F36,((BR3+BR4+BR5+BR6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,"Personal Allowance Lost",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((CK3+CK4+CK5+CK6)<'Parameters_Inc Calcs'!$C$3,0,MIN(F36,((CK3+CK4+CK5+CK6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0}]
[null,"Final Year",{"$f":"IF(C7=Inputs!D7,\"Yes\",\"No\")","v":"No"},null,null,null,null,null,"Pers_Allow_Adj",null,null,null,null,null,null,"Pers_Allow_Adj",null,null,null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"D36-AG7","v":12570},null,{"$f":"J9-AG8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"F36-AZ7","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"F36-BR7","v":12570},null,{"$f":"J9-BR8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"F36-CK7","v":12570}]
[null,"After Final Year",{"$f":"AND(C7>Inputs!D7)","v":true},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"D27","v":12570},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"F27","v":12570},null,null,{"$f":"J9-Q9","v":0},null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(AG4>AG8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AG8+'Parameters_Inc Calcs'!$C$12-AG4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(AZ4>AZ8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AZ8+'Parameters_Inc Calcs'!$C$12-AZ4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(BR4>BR8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BR8+'Parameters_Inc Calcs'!$C$12-BR4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(CK4>CK8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,CK8+'Parameters_Inc Calcs'!$C$12-CK4))","v":5000}]
[null,"Investment",{"$f":"CGT!J12","v":0},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"F45","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$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(AZ3:AZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AZ3:AZ6)>'Parameters_Inc Calcs'!$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(BR3:BR6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BR3:BR6)>'Parameters_Inc Calcs'!$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(CK3:CK6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CK3:CK6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[null,"Cum Gain",{"$f":"CGT!J17","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,"Non Savings Income Apportionment"]
[null,"Factor","Before",null,"After",null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non Savings Income Apportionment"]
[null,{"$f":"1+Inputs!K6","v":1},"NSND",{"$f":"IF(C9=TRUE,0,IF(OR($C$8=\"Yes\",$C$9=TRUE),Inputs!I13,'Yr 3'!D14*B14))","v":0},"Total Income",{"$f":"IF(C8=\"Yes\",Inputs!I13,D14)","v":0}]
[null,{"$f":"1+Inputs!K7","v":1},"Savings",{"$f":"IF(C9=TRUE,0,IF(OR($C$8=\"Yes\",$C$9=TRUE),Inputs!I14,'Yr 3'!D15*B15))","v":0},"Savings",{"$f":"IF(C8=\"Yes\",Inputs!I14,D15)","v":0},null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing",null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing"]
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[null,null,"CGT All",{"$f":"'Parameters_Inc Calcs'!D16","v":3000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment"]
[null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"AV42","v":12570},{"$f":"AG3","v":0},{"$f":"MIN(AS50,AT50)","v":0},{"$f":"MAX(0,AS50-AU50)","v":12570},null,null,"Personal Allowance",{"$f":"BC42","v":12570},{"$f":"AZ3","v":0},{"$f":"MIN(AZ50,BA50)","v":0},{"$f":"MAX(0,AZ50-BB50)","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"CG42","v":12570},{"$f":"BR3","v":0},{"$f":"MIN(CD50,CE50)","v":0},{"$f":"MAX(0,CD50-CF50)","v":12570},null,null,"Personal Allowance",{"$f":"CN42","v":12570},{"$f":"CK3","v":0},{"$f":"MIN(CK50,CL50)","v":0},{"$f":"MAX(0,CK50-CM50)","v":12570}]
[null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,M33-N51)","v":5000},0,{"$f":"MIN(K51,J51)","v":0},{"$f":"MAX(0,J51-L51)","v":5000},{"$f":"L42+L44","v":0},null,"Starting Rate",{"$f":"MAX(0,T33-U51)","v":5000},0,{"$f":"MIN(R51,Q51)","v":0},{"$f":"MAX(0,Q51-S51)","v":5000},{"$f":"S42+S44","v":0},null,{"$f":"$L$51*Z51","v":0},{"$f":"S51*Z51","v":0},{"$f":"S51-L51","v":0},0,{"$f":"Y51*Z51","v":0},null,null,null,null,"Starting Rate",{"$f":"MAX(0,AJ33-AK51)","v":5000},{"$f":"AG3","v":0},{"$f":"MIN(AH51,AG51)","v":0},{"$f":"MAX(0,AG51-AI51)","v":5000},{"$f":"AI42+AI44","v":0},{"$f":"AI51","v":0},0,{"$f":"AL51*AM51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,AV33-AW51)","v":5000},{"$f":"MAX(0,AT50-AU50)","v":0},0,{"$f":"MAX(0,AS51-AU51)","v":5000},{"$f":"AU43+AU44","v":0},null,"Starting Rate",{"$f":"MAX(0,BC33-BD51)","v":5000},{"$f":"MAX(0,BA50-BB50)","v":0},0,{"$f":"MAX(0,AZ51-BB51)","v":5000},{"$f":"BB43+BB44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,BU33-BV51)","v":5000},0,{"$f":"MIN(BS51,BR51)","v":0},{"$f":"MAX(0,BR51-BT51)","v":5000},{"$f":"BT42+BT44","v":0},{"$f":"BT51","v":0},0,{"$f":"BW51*BX51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,CG33-CH51)","v":5000},{"$f":"MAX(0,CE50-CF50)","v":0},0,{"$f":"MAX(0,CD51-CF51)","v":5000},{"$f":"CF43+CF44","v":0},null,"Starting Rate",{"$f":"MAX(0,CN33-CO51)","v":5000},{"$f":"MAX(0,CL50-CM50)","v":0},0,{"$f":"MAX(0,CK51-CM51)","v":5000},{"$f":"CM43+CM44","v":0}]
[null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"M34","v":1000},{"$f":"MAX(0,K51-L51)","v":0},0,{"$f":"MAX(0,J52-L52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"T34","v":1000},{"$f":"MAX(0,R51-S51)","v":0},0,{"$f":"MAX(0,Q52-S52)","v":1000},null,null,{"$f":"$L$52*Z52","v":0},0,0,0,0,null,null,null,null,"Personal Savings Allowance",{"$f":"AJ34","v":1000},{"$f":"MAX(0,AH51-AI51)","v":0},0,{"$f":"MAX(0,AG52-AI52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"AV34","v":1000},{"$f":"MAX(0,AT51-AU51)","v":0},0,{"$f":"MAX(0,AS52-AU52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"BC34","v":1000},{"$f":"MAX(0,BA51-BB51)","v":0},0,{"$f":"MAX(0,AZ52-BB52)","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"BU34","v":1000},{"$f":"MAX(0,BS51-BT51)","v":0},0,{"$f":"MAX(0,BR52-BT52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"CG34","v":1000},{"$f":"MAX(0,CE51-CF51)","v":0},0,{"$f":"MAX(0,CD52-CF52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"CN34","v":1000},{"$f":"MAX(0,CL51-CM51)","v":0},0,{"$f":"MAX(0,CK52-CM52)","v":1000}]
[null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"M43","v":12570},{"$f":"MAX(0,K52-L52)","v":0},0,{"$f":"MAX(0,J53-L53)","v":12570},null,null,"Personal Allowance",{"$f":"T43","v":12570},{"$f":"MAX(0,R52-S52)","v":0},0,{"$f":"MAX(0,Q53-S53)","v":12570},null,null,{"$f":"$L$53*Z53","v":0},0,0,0,0,null,null,null,null,"Personal Allowance",{"$f":"AJ43","v":12570},{"$f":"MAX(0,AH52-AI52)","v":0},0,{"$f":"MAX(0,AG53-AI53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,AV44-SUM(AU51:AU52))","v":37700},{"$f":"MAX(0,AT52-AU52)","v":0},0,{"$f":"MAX(0,AS53-AU53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC44-SUM(BB51:BB52))","v":37700},{"$f":"MAX(0,BA52-BB52)","v":0},0,{"$f":"MAX(0,AZ53-BB53)","v":37700},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"BU43","v":12570},{"$f":"MAX(0,BS52-BT52)","v":0},0,{"$f":"MAX(0,BR53-BT53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,CG44-SUM(CF51:CF52))","v":37700},{"$f":"MAX(0,CE52-CF52)","v":0},0,{"$f":"MAX(0,CD53-CF53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN44-SUM(CM51:CM52))","v":37700},{"$f":"MAX(0,CL52-CM52)","v":0},0,{"$f":"MAX(0,CK53-CM53)","v":37700}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,M44-SUM(L51:L52))","v":37700},{"$f":"MAX(0,K53-L53)","v":0},0,{"$f":"MAX(0,J54-L54)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,T44-SUM(S51:S52))","v":37700},{"$f":"MAX(0,R53-S53)","v":0},0,{"$f":"MAX(0,Q54-S54)","v":37700},null,null,{"$f":"$L$54*Z54","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,null,"Basic Rate",{"$f":"MAX(0,AJ44-SUM(AI51:AI52))","v":37700},{"$f":"MAX(0,AH53-AI53)","v":0},0,{"$f":"MAX(0,AG54-AI54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"AV45-AW54","v":87440},{"$f":"MAX(0,AT53-AU53)","v":0},0,{"$f":"MAX(0,AS54-AU54)","v":87440},{"$f":"MIN(AV45,MAX(0,AU52-AV44))","v":0},null,"Higher Rate",{"$f":"BC45-BD54","v":87440},{"$f":"MAX(0,BA53-BB53)","v":0},0,{"$f":"MAX(0,AZ54-BB54)","v":87440},{"$f":"MIN(BC45,MAX(0,BB52-BC44))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,BU44-SUM(BT51:BT52))","v":37700},{"$f":"MAX(0,BS53-BT53)","v":0},0,{"$f":"MAX(0,BR54-BT54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"CG45-CH54","v":87440},{"$f":"MAX(0,CE53-CF53)","v":0},0,{"$f":"MAX(0,CD54-CF54)","v":87440},{"$f":"MIN(CG45,MAX(0,CF52-CG44))","v":0},null,"Higher Rate",{"$f":"CN45-CO54","v":87440},{"$f":"MAX(0,CL53-CM53)","v":0},0,{"$f":"MAX(0,CK54-CM54)","v":87440},{"$f":"MIN(CN45,MAX(0,CM52-CN44))","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"M45-N55","v":87440},{"$f":"MAX(0,K54-L54)","v":0},0,{"$f":"MAX(0,J55-L55)","v":87440},{"$f":"MIN(M45,MAX(0,L52-M44))","v":0},null,"Higher Rate",{"$f":"T45-U55","v":87440},{"$f":"MAX(0,R54-S54)","v":0},0,{"$f":"MAX(0,Q55-S55)","v":87440},{"$f":"MIN(T45,MAX(0,S52-T44))","v":0},null,{"$f":"$L$55*Z55","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,null,"Higher Rate",{"$f":"AJ45-AK55","v":87440},{"$f":"MAX(0,AH54-AI54)","v":0},0,{"$f":"MAX(0,AG55-AI55)","v":87440},{"$f":"MIN(AJ45,MAX(0,AI52-AJ44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AT54-AU54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA54-BB54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"BU45-BV55","v":87440},{"$f":"MAX(0,BS54-BT54)","v":0},0,{"$f":"MAX(0,BR55-BT55)","v":87440},{"$f":"MIN(BU45,MAX(0,BT52-BU44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CE54-CF54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL54-CM54)","v":0},0]
[null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,K55-L55)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,R55-S55)","v":0},0,null,null,null,{"$f":"$L$56*Z56","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH55-AI55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(AN51:AN56)","v":0},{"$f":"AO56-W57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BS55-BT55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(BY51:BY56)","v":0},{"$f":"BZ56-W57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W51:W56)","v":0},{"$f":"SUM(X51:X56)","v":0},{"$f":"SUM(Y51:Y56)","v":0},null,{"$f":"SUM(AA51:AA56)","v":0}]
[null,null,null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AO19:AO57)","v":0},null,null,null,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,{"$f":"SUM(BZ19:BZ57)","v":0}]
[null,null,null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,"Growth",{"$f":"Y29+Y47+Y63","v":0},null,null,{"$f":"IF(Bonds!H71<0,Bonds!H71,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!H85<0,Bonds!H85,0)","v":0}]
[null,null,null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(J60,K60)","v":0},{"$f":"MAX(0,J60-L60)","v":0},null,null,"Annual Exemption",{"$f":"IF(Inputs!D11=\"No\",0,'Parameters_Inc Calcs'!D16)","v":3000},{"$f":"CGT!J47","v":0},{"$f":"MIN(Q60,R60)","v":0},{"$f":"MAX(0,Q60-S60)","v":3000},null,null,{"$f":"$L$60*Z60","v":0},{"$f":"S60*Z60","v":0},{"$f":"S60-L60","v":0},0,{"$f":"Y60*Z60","v":0},null,"Tax inc CGT",{"$f":"AA63+AA47+AA29","v":0},null,null,{"$f":"Bonds!H74","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(AH51-AI53)*'Parameters_Inc Calcs'!E4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!H88","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BS51-BT53)*'Parameters_Inc Calcs'!AO4","v":0}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"M44","v":37700},{"$f":"MAX(0,K60-L60)","v":0},{"$f":"MIN(J61,K61)","v":0},{"$f":"MAX(0,J61-L61)","v":37700},null,null,"Basic Rate",{"$f":"T44","v":37700},{"$f":"MAX(0,R60-S60)","v":0},{"$f":"MIN(Q61,R61)","v":0},{"$f":"MAX(0,Q61-S61)","v":37700},null,null,{"$f":"$L$61*Z61","v":0},{"$f":"S61*Z61","v":0},{"$f":"S61-L61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},{"$f":"Y61*Z61","v":0},null,"Tax Exc CGT",{"$f":"AD27","v":0},null,"Max Deficiency",{"$f":"MIN(-AG59,AG60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BO47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BR59,BR60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CZ47","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",null,{"$f":"K61-L61","v":0},{"$f":"MIN(J62,K62)","v":0},{"$f":"MAX(0,J62-L62)","v":0},null,null,"Higher Rate",null,{"$f":"R61-S61","v":0},{"$f":"MIN(Q62,R62)","v":0},{"$f":"MAX(0,Q62-S62)","v":0},null,null,{"$f":"$L$62*Z62","v":0},{"$f":"S62*Z62","v":0},{"$f":"S62-L62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},{"$f":"Y62*Z62","v":0},null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"AK63+AK64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BV63+BV64","v":0}]
[null,null,null,null,null,null,null,null,"Nil Rate available",{"$f":"J60","v":0},null,null,null,null,null,"Nil Rate available",{"$f":"Q60","v":3000},null,null,null,null,null,{"$f":"SUM(W60:W62)","v":0},{"$f":"SUM(X60:X62)","v":0},{"$f":"SUM(Y60:Y62)","v":0},null,{"$f":"SUM(AA60:AA62)","v":0},null,"Inc CGT rate",{"$f":"AD60/AD59","v":{"$error":"#DIV/0!"}},null,"Divis in HRT",{"$f":"AG61","v":0},{"$f":"L45","v":0},{"$f":"MIN(AH63,AG63)","v":0},{"$f":"MAX(0,AG63-AI63)","v":0},{"$f":"AI63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AO60:AO62)","v":0},null,null,null,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",{"$f":"BR61","v":0},{"$f":"L45","v":0},{"$f":"MIN(BS63,BR63)","v":0},{"$f":"MAX(0,BR63-BT63)","v":0},{"$f":"BT63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BZ60:BZ62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exc CGT rate",{"$f":"AD61/AD59","v":{"$error":"#DIV/0!"}},null,"Savings and NSND in HRT",{"$f":"AJ63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(AH64,AG64)","v":0},{"$f":"MAX(0,AG64-AI64)","v":0},{"$f":"AI64*('Parameters_Inc Calcs'!$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":"BU63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(BS64,BR64)","v":0},{"$f":"MAX(0,BR64-BT64)","v":0},{"$f":"BT64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AO58-AO63)","v":0},null,null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(0,BZ58-BZ63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W20+W29+W39+W47+W57+W63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"AO66-$W$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BZ66-$W$67","v":0}]

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[null,null,null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,"Collectives After",null,null,null,null,null,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 Bond After"]
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[null,null,null,null,null,null,null,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 Bond Gain",{"$f":"MAX(0,Bonds!I71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!I72","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!I85)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!I86","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,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$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$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$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$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$16","v":0}]
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[null,"After Final Year",{"$f":"AND(C7>Inputs!D7)","v":true},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"D27","v":12570},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"F27","v":12570},null,null,{"$f":"J9-Q9","v":0},null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(AG4>AG8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AG8+'Parameters_Inc Calcs'!$C$12-AG4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(AZ4>AZ8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AZ8+'Parameters_Inc Calcs'!$C$12-AZ4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(BR4>BR8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BR8+'Parameters_Inc Calcs'!$C$12-BR4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(CK4>CK8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,CK8+'Parameters_Inc Calcs'!$C$12-CK4))","v":5000}]
[null,"Investment",{"$f":"CGT!K12","v":0},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"F45","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$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(AZ3:AZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AZ3:AZ6)>'Parameters_Inc Calcs'!$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(BR3:BR6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BR3:BR6)>'Parameters_Inc Calcs'!$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(CK3:CK6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CK3:CK6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[null,"Cum Gain",{"$f":"CGT!K17","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,"Non Savings Income Apportionment"]
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[null,{"$f":"1+Inputs!K7","v":1},"Savings",{"$f":"IF(C9=TRUE,0,IF(OR($C$8=\"Yes\",$C$9=TRUE),Inputs!I14,'Yr 4'!D15*B15))","v":0},"Savings",{"$f":"IF(C8=\"Yes\",Inputs!I14,D15)","v":0},null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing",null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing"]
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[null,null,"CGT All",{"$f":"'Parameters_Inc Calcs'!D16","v":3000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment"]
[null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused"]
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[null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,M33-N51)","v":5000},0,{"$f":"MIN(K51,J51)","v":0},{"$f":"MAX(0,J51-L51)","v":5000},{"$f":"L42+L44","v":0},null,"Starting Rate",{"$f":"MAX(0,T33-U51)","v":5000},0,{"$f":"MIN(R51,Q51)","v":0},{"$f":"MAX(0,Q51-S51)","v":5000},{"$f":"S42+S44","v":0},null,{"$f":"$L$51*Z51","v":0},{"$f":"S51*Z51","v":0},{"$f":"S51-L51","v":0},0,{"$f":"Y51*Z51","v":0},null,null,null,null,"Starting Rate",{"$f":"MAX(0,AJ33-AK51)","v":5000},{"$f":"AG3","v":0},{"$f":"MIN(AH51,AG51)","v":0},{"$f":"MAX(0,AG51-AI51)","v":5000},{"$f":"AI42+AI44","v":0},{"$f":"AI51","v":0},0,{"$f":"AL51*AM51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,AV33-AW51)","v":5000},{"$f":"MAX(0,AT50-AU50)","v":0},0,{"$f":"MAX(0,AS51-AU51)","v":5000},{"$f":"AU43+AU44","v":0},null,"Starting Rate",{"$f":"MAX(0,BC33-BD51)","v":5000},{"$f":"MAX(0,BA50-BB50)","v":0},0,{"$f":"MAX(0,AZ51-BB51)","v":5000},{"$f":"BB43+BB44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,BU33-BV51)","v":5000},0,{"$f":"MIN(BS51,BR51)","v":0},{"$f":"MAX(0,BR51-BT51)","v":5000},{"$f":"BT42+BT44","v":0},{"$f":"BT51","v":0},0,{"$f":"BW51*BX51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,CG33-CH51)","v":5000},{"$f":"MAX(0,CE50-CF50)","v":0},0,{"$f":"MAX(0,CD51-CF51)","v":5000},{"$f":"CF43+CF44","v":0},null,"Starting Rate",{"$f":"MAX(0,CN33-CO51)","v":5000},{"$f":"MAX(0,CL50-CM50)","v":0},0,{"$f":"MAX(0,CK51-CM51)","v":5000},{"$f":"CM43+CM44","v":0}]
[null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"M34","v":1000},{"$f":"MAX(0,K51-L51)","v":0},0,{"$f":"MAX(0,J52-L52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"T34","v":1000},{"$f":"MAX(0,R51-S51)","v":0},0,{"$f":"MAX(0,Q52-S52)","v":1000},null,null,{"$f":"$L$52*Z52","v":0},0,0,0,0,null,null,null,null,"Personal Savings Allowance",{"$f":"AJ34","v":1000},{"$f":"MAX(0,AH51-AI51)","v":0},0,{"$f":"MAX(0,AG52-AI52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"AV34","v":1000},{"$f":"MAX(0,AT51-AU51)","v":0},0,{"$f":"MAX(0,AS52-AU52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"BC34","v":1000},{"$f":"MAX(0,BA51-BB51)","v":0},0,{"$f":"MAX(0,AZ52-BB52)","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"BU34","v":1000},{"$f":"MAX(0,BS51-BT51)","v":0},0,{"$f":"MAX(0,BR52-BT52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"CG34","v":1000},{"$f":"MAX(0,CE51-CF51)","v":0},0,{"$f":"MAX(0,CD52-CF52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"CN34","v":1000},{"$f":"MAX(0,CL51-CM51)","v":0},0,{"$f":"MAX(0,CK52-CM52)","v":1000}]
[null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"M43","v":12570},{"$f":"MAX(0,K52-L52)","v":0},0,{"$f":"MAX(0,J53-L53)","v":12570},null,null,"Personal Allowance",{"$f":"T43","v":12570},{"$f":"MAX(0,R52-S52)","v":0},0,{"$f":"MAX(0,Q53-S53)","v":12570},null,null,{"$f":"$L$53*Z53","v":0},0,0,0,0,null,null,null,null,"Personal Allowance",{"$f":"AJ43","v":12570},{"$f":"MAX(0,AH52-AI52)","v":0},0,{"$f":"MAX(0,AG53-AI53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,AV44-SUM(AU51:AU52))","v":37700},{"$f":"MAX(0,AT52-AU52)","v":0},0,{"$f":"MAX(0,AS53-AU53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC44-SUM(BB51:BB52))","v":37700},{"$f":"MAX(0,BA52-BB52)","v":0},0,{"$f":"MAX(0,AZ53-BB53)","v":37700},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"BU43","v":12570},{"$f":"MAX(0,BS52-BT52)","v":0},0,{"$f":"MAX(0,BR53-BT53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,CG44-SUM(CF51:CF52))","v":37700},{"$f":"MAX(0,CE52-CF52)","v":0},0,{"$f":"MAX(0,CD53-CF53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN44-SUM(CM51:CM52))","v":37700},{"$f":"MAX(0,CL52-CM52)","v":0},0,{"$f":"MAX(0,CK53-CM53)","v":37700}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,M44-SUM(L51:L52))","v":37700},{"$f":"MAX(0,K53-L53)","v":0},0,{"$f":"MAX(0,J54-L54)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,T44-SUM(S51:S52))","v":37700},{"$f":"MAX(0,R53-S53)","v":0},0,{"$f":"MAX(0,Q54-S54)","v":37700},null,null,{"$f":"$L$54*Z54","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,null,"Basic Rate",{"$f":"MAX(0,AJ44-SUM(AI51:AI52))","v":37700},{"$f":"MAX(0,AH53-AI53)","v":0},0,{"$f":"MAX(0,AG54-AI54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"AV45-AW54","v":87440},{"$f":"MAX(0,AT53-AU53)","v":0},0,{"$f":"MAX(0,AS54-AU54)","v":87440},{"$f":"MIN(AV45,MAX(0,AU52-AV44))","v":0},null,"Higher Rate",{"$f":"BC45-BD54","v":87440},{"$f":"MAX(0,BA53-BB53)","v":0},0,{"$f":"MAX(0,AZ54-BB54)","v":87440},{"$f":"MIN(BC45,MAX(0,BB52-BC44))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,BU44-SUM(BT51:BT52))","v":37700},{"$f":"MAX(0,BS53-BT53)","v":0},0,{"$f":"MAX(0,BR54-BT54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"CG45-CH54","v":87440},{"$f":"MAX(0,CE53-CF53)","v":0},0,{"$f":"MAX(0,CD54-CF54)","v":87440},{"$f":"MIN(CG45,MAX(0,CF52-CG44))","v":0},null,"Higher Rate",{"$f":"CN45-CO54","v":87440},{"$f":"MAX(0,CL53-CM53)","v":0},0,{"$f":"MAX(0,CK54-CM54)","v":87440},{"$f":"MIN(CN45,MAX(0,CM52-CN44))","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"M45-N55","v":87440},{"$f":"MAX(0,K54-L54)","v":0},0,{"$f":"MAX(0,J55-L55)","v":87440},{"$f":"MIN(M45,MAX(0,L52-M44))","v":0},null,"Higher Rate",{"$f":"T45-U55","v":87440},{"$f":"MAX(0,R54-S54)","v":0},0,{"$f":"MAX(0,Q55-S55)","v":87440},{"$f":"MIN(T45,MAX(0,S52-T44))","v":0},null,{"$f":"$L$55*Z55","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,null,"Higher Rate",{"$f":"AJ45-AK55","v":87440},{"$f":"MAX(0,AH54-AI54)","v":0},0,{"$f":"MAX(0,AG55-AI55)","v":87440},{"$f":"MIN(AJ45,MAX(0,AI52-AJ44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AT54-AU54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA54-BB54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"BU45-BV55","v":87440},{"$f":"MAX(0,BS54-BT54)","v":0},0,{"$f":"MAX(0,BR55-BT55)","v":87440},{"$f":"MIN(BU45,MAX(0,BT52-BU44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CE54-CF54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL54-CM54)","v":0},0]
[null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,K55-L55)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,R55-S55)","v":0},0,null,null,null,{"$f":"$L$56*Z56","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH55-AI55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(AN51:AN56)","v":0},{"$f":"AO56-W57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BS55-BT55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(BY51:BY56)","v":0},{"$f":"BZ56-W57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W51:W56)","v":0},{"$f":"SUM(X51:X56)","v":0},{"$f":"SUM(Y51:Y56)","v":0},null,{"$f":"SUM(AA51:AA56)","v":0}]
[null,null,null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AO19:AO57)","v":0},null,null,null,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,{"$f":"SUM(BZ19:BZ57)","v":0}]
[null,null,null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,"Growth",{"$f":"Y29+Y47+Y63","v":0},null,null,{"$f":"IF(Bonds!I71<0,Bonds!I71,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!I85<0,Bonds!I85,0)","v":0}]
[null,null,null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(J60,K60)","v":0},{"$f":"MAX(0,J60-L60)","v":0},null,null,"Annual Exemption",{"$f":"IF(Inputs!D11=\"No\",0,'Parameters_Inc Calcs'!D16)","v":3000},{"$f":"CGT!K47","v":0},{"$f":"MIN(Q60,R60)","v":0},{"$f":"MAX(0,Q60-S60)","v":3000},null,null,{"$f":"$L$60*Z60","v":0},{"$f":"S60*Z60","v":0},{"$f":"S60-L60","v":0},0,{"$f":"Y60*Z60","v":0},null,"Tax inc CGT",{"$f":"AA63+AA47+AA29","v":0},null,null,{"$f":"Bonds!I74","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(AH51-AI53)*'Parameters_Inc Calcs'!E4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!I88","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BS51-BT53)*'Parameters_Inc Calcs'!AO4","v":0}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"M44","v":37700},{"$f":"MAX(0,K60-L60)","v":0},{"$f":"MIN(J61,K61)","v":0},{"$f":"MAX(0,J61-L61)","v":37700},null,null,"Basic Rate",{"$f":"T44","v":37700},{"$f":"MAX(0,R60-S60)","v":0},{"$f":"MIN(Q61,R61)","v":0},{"$f":"MAX(0,Q61-S61)","v":37700},null,null,{"$f":"$L$61*Z61","v":0},{"$f":"S61*Z61","v":0},{"$f":"S61-L61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},{"$f":"Y61*Z61","v":0},null,"Tax Exc CGT",{"$f":"AD27","v":0},null,"Max Deficiency",{"$f":"MIN(-AG59,AG60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BO47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BR59,BR60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CZ47","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",null,{"$f":"K61-L61","v":0},{"$f":"MIN(J62,K62)","v":0},{"$f":"MAX(0,J62-L62)","v":0},null,null,"Higher Rate",null,{"$f":"R61-S61","v":0},{"$f":"MIN(Q62,R62)","v":0},{"$f":"MAX(0,Q62-S62)","v":0},null,null,{"$f":"$L$62*Z62","v":0},{"$f":"S62*Z62","v":0},{"$f":"S62-L62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},{"$f":"Y62*Z62","v":0},null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"AK63+AK64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BV63+BV64","v":0}]
[null,null,null,null,null,null,null,null,"Nil Rate available",{"$f":"J60","v":0},null,null,null,null,null,"Nil Rate available",{"$f":"Q60","v":3000},null,null,null,null,null,{"$f":"SUM(W60:W62)","v":0},{"$f":"SUM(X60:X62)","v":0},{"$f":"SUM(Y60:Y62)","v":0},null,{"$f":"SUM(AA60:AA62)","v":0},null,"Inc CGT rate",{"$f":"AD60/AD59","v":{"$error":"#DIV/0!"}},null,"Divis in HRT",{"$f":"AG61","v":0},{"$f":"L45","v":0},{"$f":"MIN(AH63,AG63)","v":0},{"$f":"MAX(0,AG63-AI63)","v":0},{"$f":"AI63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AO60:AO62)","v":0},null,null,null,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",{"$f":"BR61","v":0},{"$f":"L45","v":0},{"$f":"MIN(BS63,BR63)","v":0},{"$f":"MAX(0,BR63-BT63)","v":0},{"$f":"BT63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BZ60:BZ62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exc CGT rate",{"$f":"AD61/AD59","v":{"$error":"#DIV/0!"}},null,"Savings and NSND in HRT",{"$f":"AJ63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(AH64,AG64)","v":0},{"$f":"MAX(0,AG64-AI64)","v":0},{"$f":"AI64*('Parameters_Inc Calcs'!$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":"BU63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(BS64,BR64)","v":0},{"$f":"MAX(0,BR64-BT64)","v":0},{"$f":"BT64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AO58-AO63)","v":0},null,null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(0,BZ58-BZ63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W20+W29+W39+W47+W57+W63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"AO66-$W$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BZ66-$W$67","v":0}]

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[null,null,null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,"Collectives After",null,null,null,null,null,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 Bond After"]
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[null,null,null,null,null,null,null,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 Bond Gain",{"$f":"MAX(0,Bonds!J71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!J72","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!J85)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!J86","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,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$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$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$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$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$16","v":0}]
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[null,"Final Year",{"$f":"IF(C7=Inputs!D7,\"Yes\",\"No\")","v":"No"},null,null,null,null,null,"Pers_Allow_Adj",null,null,null,null,null,null,"Pers_Allow_Adj",null,null,null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"D36-AG7","v":12570},null,{"$f":"J9-AG8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"F36-AZ7","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"F36-BR7","v":12570},null,{"$f":"J9-BR8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"F36-CK7","v":12570}]
[null,"After Final Year",{"$f":"AND(C7>Inputs!D7)","v":true},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"D27","v":12570},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"F27","v":12570},null,null,{"$f":"J9-Q9","v":0},null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(AG4>AG8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AG8+'Parameters_Inc Calcs'!$C$12-AG4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(AZ4>AZ8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AZ8+'Parameters_Inc Calcs'!$C$12-AZ4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(BR4>BR8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BR8+'Parameters_Inc Calcs'!$C$12-BR4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(CK4>CK8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,CK8+'Parameters_Inc Calcs'!$C$12-CK4))","v":5000}]
[null,"Investment",{"$f":"CGT!L12","v":0},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"F45","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$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(AZ3:AZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AZ3:AZ6)>'Parameters_Inc Calcs'!$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(BR3:BR6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BR3:BR6)>'Parameters_Inc Calcs'!$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(CK3:CK6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CK3:CK6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[null,"Cum Gain",{"$f":"CGT!L17","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,"Non Savings Income Apportionment"]
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[null,{"$f":"1+Inputs!K7","v":1},"Savings",{"$f":"IF(C9=TRUE,0,IF(OR($C$8=\"Yes\",$C$9=TRUE),Inputs!I14,'Yr 5'!D15*B15))","v":0},"Savings",{"$f":"IF(C8=\"Yes\",Inputs!I14,D15)","v":0},null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing",null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing"]
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[null,null,"PSA Higher",{"$f":"'Parameters_Inc Calcs'!$C$10","v":500},"PSA Higher",{"$f":"'Parameters_Inc Calcs'!$C$10","v":500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W33:W38)","v":0},{"$f":"SUM(X33:X38)","v":0},{"$f":"SUM(Y33:Y38)","v":0},null,{"$f":"SUM(AA33:AA38)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Credit",null,null,null,{"$f":"(BL30-BL32)*BN35","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Credit",null,null,null,{"$f":"(CW30-CW32)*CY35","v":0}]
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[null,null,"CGT All",{"$f":"'Parameters_Inc Calcs'!D16","v":3000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment"]
[null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"AV42","v":12570},{"$f":"AG3","v":0},{"$f":"MIN(AS50,AT50)","v":0},{"$f":"MAX(0,AS50-AU50)","v":12570},null,null,"Personal Allowance",{"$f":"BC42","v":12570},{"$f":"AZ3","v":0},{"$f":"MIN(AZ50,BA50)","v":0},{"$f":"MAX(0,AZ50-BB50)","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"CG42","v":12570},{"$f":"BR3","v":0},{"$f":"MIN(CD50,CE50)","v":0},{"$f":"MAX(0,CD50-CF50)","v":12570},null,null,"Personal Allowance",{"$f":"CN42","v":12570},{"$f":"CK3","v":0},{"$f":"MIN(CK50,CL50)","v":0},{"$f":"MAX(0,CK50-CM50)","v":12570}]
[null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,M33-N51)","v":5000},0,{"$f":"MIN(K51,J51)","v":0},{"$f":"MAX(0,J51-L51)","v":5000},{"$f":"L42+L44","v":0},null,"Starting Rate",{"$f":"MAX(0,T33-U51)","v":5000},0,{"$f":"MIN(R51,Q51)","v":0},{"$f":"MAX(0,Q51-S51)","v":5000},{"$f":"S42+S44","v":0},null,{"$f":"$L$51*Z51","v":0},{"$f":"S51*Z51","v":0},{"$f":"S51-L51","v":0},0,{"$f":"Y51*Z51","v":0},null,null,null,null,"Starting Rate",{"$f":"MAX(0,AJ33-AK51)","v":5000},{"$f":"AG3","v":0},{"$f":"MIN(AH51,AG51)","v":0},{"$f":"MAX(0,AG51-AI51)","v":5000},{"$f":"AI42+AI44","v":0},{"$f":"AI51","v":0},0,{"$f":"AL51*AM51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,AV33-AW51)","v":5000},{"$f":"MAX(0,AT50-AU50)","v":0},0,{"$f":"MAX(0,AS51-AU51)","v":5000},{"$f":"AU43+AU44","v":0},null,"Starting Rate",{"$f":"MAX(0,BC33-BD51)","v":5000},{"$f":"MAX(0,BA50-BB50)","v":0},0,{"$f":"MAX(0,AZ51-BB51)","v":5000},{"$f":"BB43+BB44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,BU33-BV51)","v":5000},0,{"$f":"MIN(BS51,BR51)","v":0},{"$f":"MAX(0,BR51-BT51)","v":5000},{"$f":"BT42+BT44","v":0},{"$f":"BT51","v":0},0,{"$f":"BW51*BX51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,CG33-CH51)","v":5000},{"$f":"MAX(0,CE50-CF50)","v":0},0,{"$f":"MAX(0,CD51-CF51)","v":5000},{"$f":"CF43+CF44","v":0},null,"Starting Rate",{"$f":"MAX(0,CN33-CO51)","v":5000},{"$f":"MAX(0,CL50-CM50)","v":0},0,{"$f":"MAX(0,CK51-CM51)","v":5000},{"$f":"CM43+CM44","v":0}]
[null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"M34","v":1000},{"$f":"MAX(0,K51-L51)","v":0},0,{"$f":"MAX(0,J52-L52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"T34","v":1000},{"$f":"MAX(0,R51-S51)","v":0},0,{"$f":"MAX(0,Q52-S52)","v":1000},null,null,{"$f":"$L$52*Z52","v":0},0,0,0,0,null,null,null,null,"Personal Savings Allowance",{"$f":"AJ34","v":1000},{"$f":"MAX(0,AH51-AI51)","v":0},0,{"$f":"MAX(0,AG52-AI52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"AV34","v":1000},{"$f":"MAX(0,AT51-AU51)","v":0},0,{"$f":"MAX(0,AS52-AU52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"BC34","v":1000},{"$f":"MAX(0,BA51-BB51)","v":0},0,{"$f":"MAX(0,AZ52-BB52)","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"BU34","v":1000},{"$f":"MAX(0,BS51-BT51)","v":0},0,{"$f":"MAX(0,BR52-BT52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"CG34","v":1000},{"$f":"MAX(0,CE51-CF51)","v":0},0,{"$f":"MAX(0,CD52-CF52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"CN34","v":1000},{"$f":"MAX(0,CL51-CM51)","v":0},0,{"$f":"MAX(0,CK52-CM52)","v":1000}]
[null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"M43","v":12570},{"$f":"MAX(0,K52-L52)","v":0},0,{"$f":"MAX(0,J53-L53)","v":12570},null,null,"Personal Allowance",{"$f":"T43","v":12570},{"$f":"MAX(0,R52-S52)","v":0},0,{"$f":"MAX(0,Q53-S53)","v":12570},null,null,{"$f":"$L$53*Z53","v":0},0,0,0,0,null,null,null,null,"Personal Allowance",{"$f":"AJ43","v":12570},{"$f":"MAX(0,AH52-AI52)","v":0},0,{"$f":"MAX(0,AG53-AI53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,AV44-SUM(AU51:AU52))","v":37700},{"$f":"MAX(0,AT52-AU52)","v":0},0,{"$f":"MAX(0,AS53-AU53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC44-SUM(BB51:BB52))","v":37700},{"$f":"MAX(0,BA52-BB52)","v":0},0,{"$f":"MAX(0,AZ53-BB53)","v":37700},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"BU43","v":12570},{"$f":"MAX(0,BS52-BT52)","v":0},0,{"$f":"MAX(0,BR53-BT53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,CG44-SUM(CF51:CF52))","v":37700},{"$f":"MAX(0,CE52-CF52)","v":0},0,{"$f":"MAX(0,CD53-CF53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN44-SUM(CM51:CM52))","v":37700},{"$f":"MAX(0,CL52-CM52)","v":0},0,{"$f":"MAX(0,CK53-CM53)","v":37700}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,M44-SUM(L51:L52))","v":37700},{"$f":"MAX(0,K53-L53)","v":0},0,{"$f":"MAX(0,J54-L54)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,T44-SUM(S51:S52))","v":37700},{"$f":"MAX(0,R53-S53)","v":0},0,{"$f":"MAX(0,Q54-S54)","v":37700},null,null,{"$f":"$L$54*Z54","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,null,"Basic Rate",{"$f":"MAX(0,AJ44-SUM(AI51:AI52))","v":37700},{"$f":"MAX(0,AH53-AI53)","v":0},0,{"$f":"MAX(0,AG54-AI54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"AV45-AW54","v":87440},{"$f":"MAX(0,AT53-AU53)","v":0},0,{"$f":"MAX(0,AS54-AU54)","v":87440},{"$f":"MIN(AV45,MAX(0,AU52-AV44))","v":0},null,"Higher Rate",{"$f":"BC45-BD54","v":87440},{"$f":"MAX(0,BA53-BB53)","v":0},0,{"$f":"MAX(0,AZ54-BB54)","v":87440},{"$f":"MIN(BC45,MAX(0,BB52-BC44))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,BU44-SUM(BT51:BT52))","v":37700},{"$f":"MAX(0,BS53-BT53)","v":0},0,{"$f":"MAX(0,BR54-BT54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"CG45-CH54","v":87440},{"$f":"MAX(0,CE53-CF53)","v":0},0,{"$f":"MAX(0,CD54-CF54)","v":87440},{"$f":"MIN(CG45,MAX(0,CF52-CG44))","v":0},null,"Higher Rate",{"$f":"CN45-CO54","v":87440},{"$f":"MAX(0,CL53-CM53)","v":0},0,{"$f":"MAX(0,CK54-CM54)","v":87440},{"$f":"MIN(CN45,MAX(0,CM52-CN44))","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"M45-N55","v":87440},{"$f":"MAX(0,K54-L54)","v":0},0,{"$f":"MAX(0,J55-L55)","v":87440},{"$f":"MIN(M45,MAX(0,L52-M44))","v":0},null,"Higher Rate",{"$f":"T45-U55","v":87440},{"$f":"MAX(0,R54-S54)","v":0},0,{"$f":"MAX(0,Q55-S55)","v":87440},{"$f":"MIN(T45,MAX(0,S52-T44))","v":0},null,{"$f":"$L$55*Z55","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,null,"Higher Rate",{"$f":"AJ45-AK55","v":87440},{"$f":"MAX(0,AH54-AI54)","v":0},0,{"$f":"MAX(0,AG55-AI55)","v":87440},{"$f":"MIN(AJ45,MAX(0,AI52-AJ44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AT54-AU54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA54-BB54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"BU45-BV55","v":87440},{"$f":"MAX(0,BS54-BT54)","v":0},0,{"$f":"MAX(0,BR55-BT55)","v":87440},{"$f":"MIN(BU45,MAX(0,BT52-BU44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CE54-CF54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL54-CM54)","v":0},0]
[null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,K55-L55)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,R55-S55)","v":0},0,null,null,null,{"$f":"$L$56*Z56","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH55-AI55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(AN51:AN56)","v":0},{"$f":"AO56-W57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BS55-BT55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(BY51:BY56)","v":0},{"$f":"BZ56-W57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W51:W56)","v":0},{"$f":"SUM(X51:X56)","v":0},{"$f":"SUM(Y51:Y56)","v":0},null,{"$f":"SUM(AA51:AA56)","v":0}]
[null,null,null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs apart from final encashment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AO19:AO57)","v":0},null,null,null,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,{"$f":"SUM(BZ19:BZ57)","v":0}]
[null,null,null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,"Growth",{"$f":"Y29+Y47+Y63","v":0},null,null,{"$f":"IF(Bonds!J71<0,Bonds!J71,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!J85<0,Bonds!J85,0)","v":0}]
[null,null,null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(J60,K60)","v":0},{"$f":"MAX(0,J60-L60)","v":0},null,null,"Annual Exemption",{"$f":"IF(Inputs!D11=\"No\",0,'Parameters_Inc Calcs'!D16)","v":3000},{"$f":"CGT!L47","v":0},{"$f":"MIN(Q60,R60)","v":0},{"$f":"MAX(0,Q60-S60)","v":3000},null,null,{"$f":"$L$60*Z60","v":0},{"$f":"S60*Z60","v":0},{"$f":"S60-L60","v":0},0,{"$f":"Y60*Z60","v":0},null,"Tax inc CGT",{"$f":"AA63+AA47+AA29","v":0},null,null,{"$f":"Bonds!J74","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(AH51-AI53)*'Parameters_Inc Calcs'!E4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!J88","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BS51-BT53)*'Parameters_Inc Calcs'!AO4","v":0}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"M44","v":37700},{"$f":"MAX(0,K60-L60)","v":0},{"$f":"MIN(J61,K61)","v":0},{"$f":"MAX(0,J61-L61)","v":37700},null,null,"Basic Rate",{"$f":"T44","v":37700},{"$f":"MAX(0,R60-S60)","v":0},{"$f":"MIN(Q61,R61)","v":0},{"$f":"MAX(0,Q61-S61)","v":37700},null,null,{"$f":"$L$61*Z61","v":0},{"$f":"S61*Z61","v":0},{"$f":"S61-L61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},{"$f":"Y61*Z61","v":0},null,"Tax Exc CGT",{"$f":"AD27","v":0},null,"Max Deficiency",{"$f":"MIN(-AG59,AG60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BO47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BR59,BR60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CZ47","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",null,{"$f":"K61-L61","v":0},{"$f":"MIN(J62,K62)","v":0},{"$f":"MAX(0,J62-L62)","v":0},null,null,"Higher Rate",null,{"$f":"R61-S61","v":0},{"$f":"MIN(Q62,R62)","v":0},{"$f":"MAX(0,Q62-S62)","v":0},null,null,{"$f":"$L$62*Z62","v":0},{"$f":"S62*Z62","v":0},{"$f":"S62-L62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},{"$f":"Y62*Z62","v":0},null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"AK63+AK64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BV63+BV64","v":0}]
[null,null,null,null,null,null,null,null,"Nil Rate available",{"$f":"J60","v":0},null,null,null,null,null,"Nil Rate available",{"$f":"Q60","v":3000},null,null,null,null,null,{"$f":"SUM(W60:W62)","v":0},{"$f":"SUM(X60:X62)","v":0},{"$f":"SUM(Y60:Y62)","v":0},null,{"$f":"SUM(AA60:AA62)","v":0},null,"Inc CGT rate",{"$f":"AD60/AD59","v":{"$error":"#DIV/0!"}},null,"Divis in HRT",{"$f":"AG61","v":0},{"$f":"L45","v":0},{"$f":"MIN(AH63,AG63)","v":0},{"$f":"MAX(0,AG63-AI63)","v":0},{"$f":"AI63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AO60:AO62)","v":0},null,null,null,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",{"$f":"BR61","v":0},{"$f":"L45","v":0},{"$f":"MIN(BS63,BR63)","v":0},{"$f":"MAX(0,BR63-BT63)","v":0},{"$f":"BT63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BZ60:BZ62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exc CGT rate",{"$f":"AD61/AD59","v":{"$error":"#DIV/0!"}},null,"Savings and NSND in HRT",{"$f":"AJ63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(AH64,AG64)","v":0},{"$f":"MAX(0,AG64-AI64)","v":0},{"$f":"AI64*('Parameters_Inc Calcs'!$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":"BU63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(BS64,BR64)","v":0},{"$f":"MAX(0,BR64-BT64)","v":0},{"$f":"BT64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AO58-AO63)","v":0},null,null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(0,BZ58-BZ63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W20+W29+W39+W47+W57+W63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"AO66-$W$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BZ66-$W$67","v":0}]

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[null,null,null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,"Collectives After",null,null,null,null,null,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 Bond After"]
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[null,null,null,null,null,null,null,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 Bond Gain",{"$f":"MAX(0,Bonds!K71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!K72","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!K85)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!K86","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,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$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$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$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$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$16","v":0}]
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[null,"Final Year",{"$f":"IF(C7=Inputs!D7,\"Yes\",\"No\")","v":"No"},null,null,null,null,null,"Pers_Allow_Adj",null,null,null,null,null,null,"Pers_Allow_Adj",null,null,null,"PA Lost",null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"D36-AG7","v":12570},null,{"$f":"J9-AG8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"F36-AZ7","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"F36-BR7","v":12570},null,{"$f":"J9-BR8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"F36-CK7","v":12570}]
[null,"After Final Year",{"$f":"AND(C7>Inputs!D7)","v":true},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"D27","v":12570},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"F27","v":12570},null,null,{"$f":"J9-Q9","v":0},null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(AG4>AG8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AG8+'Parameters_Inc Calcs'!$C$12-AG4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(AZ4>AZ8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AZ8+'Parameters_Inc Calcs'!$C$12-AZ4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(BR4>BR8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BR8+'Parameters_Inc Calcs'!$C$12-BR4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(CK4>CK8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,CK8+'Parameters_Inc Calcs'!$C$12-CK4))","v":5000}]
[null,"Investment",{"$f":"CGT!M12","v":0},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"F45","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$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(AZ3:AZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AZ3:AZ6)>'Parameters_Inc Calcs'!$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(BR3:BR6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BR3:BR6)>'Parameters_Inc Calcs'!$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(CK3:CK6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CK3:CK6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[null,"Cum Gain",{"$f":"CGT!M17","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,"Non Savings Income Apportionment"]
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[null,null,"CGT All",{"$f":"'Parameters_Inc Calcs'!D16","v":3000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment"]
[null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"AV42","v":12570},{"$f":"AG3","v":0},{"$f":"MIN(AS50,AT50)","v":0},{"$f":"MAX(0,AS50-AU50)","v":12570},null,null,"Personal Allowance",{"$f":"BC42","v":12570},{"$f":"AZ3","v":0},{"$f":"MIN(AZ50,BA50)","v":0},{"$f":"MAX(0,AZ50-BB50)","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"CG42","v":12570},{"$f":"BR3","v":0},{"$f":"MIN(CD50,CE50)","v":0},{"$f":"MAX(0,CD50-CF50)","v":12570},null,null,"Personal Allowance",{"$f":"CN42","v":12570},{"$f":"CK3","v":0},{"$f":"MIN(CK50,CL50)","v":0},{"$f":"MAX(0,CK50-CM50)","v":12570}]
[null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,M33-N51)","v":5000},0,{"$f":"MIN(K51,J51)","v":0},{"$f":"MAX(0,J51-L51)","v":5000},{"$f":"L42+L44","v":0},null,"Starting Rate",{"$f":"MAX(0,T33-U51)","v":5000},0,{"$f":"MIN(R51,Q51)","v":0},{"$f":"MAX(0,Q51-S51)","v":5000},{"$f":"S42+S44","v":0},null,{"$f":"$L$51*Z51","v":0},{"$f":"S51*Z51","v":0},{"$f":"S51-L51","v":0},0,{"$f":"Y51*Z51","v":0},null,null,null,null,"Starting Rate",{"$f":"MAX(0,AJ33-AK51)","v":5000},{"$f":"AG3","v":0},{"$f":"MIN(AH51,AG51)","v":0},{"$f":"MAX(0,AG51-AI51)","v":5000},{"$f":"AI42+AI44","v":0},{"$f":"AI51","v":0},0,{"$f":"AL51*AM51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,AV33-AW51)","v":5000},{"$f":"MAX(0,AT50-AU50)","v":0},0,{"$f":"MAX(0,AS51-AU51)","v":5000},{"$f":"AU43+AU44","v":0},null,"Starting Rate",{"$f":"MAX(0,BC33-BD51)","v":5000},{"$f":"MAX(0,BA50-BB50)","v":0},0,{"$f":"MAX(0,AZ51-BB51)","v":5000},{"$f":"BB43+BB44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,BU33-BV51)","v":5000},0,{"$f":"MIN(BS51,BR51)","v":0},{"$f":"MAX(0,BR51-BT51)","v":5000},{"$f":"BT42+BT44","v":0},{"$f":"BT51","v":0},0,{"$f":"BW51*BX51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,CG33-CH51)","v":5000},{"$f":"MAX(0,CE50-CF50)","v":0},0,{"$f":"MAX(0,CD51-CF51)","v":5000},{"$f":"CF43+CF44","v":0},null,"Starting Rate",{"$f":"MAX(0,CN33-CO51)","v":5000},{"$f":"MAX(0,CL50-CM50)","v":0},0,{"$f":"MAX(0,CK51-CM51)","v":5000},{"$f":"CM43+CM44","v":0}]
[null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"M34","v":1000},{"$f":"MAX(0,K51-L51)","v":0},0,{"$f":"MAX(0,J52-L52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"T34","v":1000},{"$f":"MAX(0,R51-S51)","v":0},0,{"$f":"MAX(0,Q52-S52)","v":1000},null,null,{"$f":"$L$52*Z52","v":0},0,0,0,0,null,null,null,null,"Personal Savings Allowance",{"$f":"AJ34","v":1000},{"$f":"MAX(0,AH51-AI51)","v":0},0,{"$f":"MAX(0,AG52-AI52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"AV34","v":1000},{"$f":"MAX(0,AT51-AU51)","v":0},0,{"$f":"MAX(0,AS52-AU52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"BC34","v":1000},{"$f":"MAX(0,BA51-BB51)","v":0},0,{"$f":"MAX(0,AZ52-BB52)","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"BU34","v":1000},{"$f":"MAX(0,BS51-BT51)","v":0},0,{"$f":"MAX(0,BR52-BT52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"CG34","v":1000},{"$f":"MAX(0,CE51-CF51)","v":0},0,{"$f":"MAX(0,CD52-CF52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"CN34","v":1000},{"$f":"MAX(0,CL51-CM51)","v":0},0,{"$f":"MAX(0,CK52-CM52)","v":1000}]
[null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"M43","v":12570},{"$f":"MAX(0,K52-L52)","v":0},0,{"$f":"MAX(0,J53-L53)","v":12570},null,null,"Personal Allowance",{"$f":"T43","v":12570},{"$f":"MAX(0,R52-S52)","v":0},0,{"$f":"MAX(0,Q53-S53)","v":12570},null,null,{"$f":"$L$53*Z53","v":0},0,0,0,0,null,null,null,null,"Personal Allowance",{"$f":"AJ43","v":12570},{"$f":"MAX(0,AH52-AI52)","v":0},0,{"$f":"MAX(0,AG53-AI53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,AV44-SUM(AU51:AU52))","v":37700},{"$f":"MAX(0,AT52-AU52)","v":0},0,{"$f":"MAX(0,AS53-AU53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC44-SUM(BB51:BB52))","v":37700},{"$f":"MAX(0,BA52-BB52)","v":0},0,{"$f":"MAX(0,AZ53-BB53)","v":37700},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"BU43","v":12570},{"$f":"MAX(0,BS52-BT52)","v":0},0,{"$f":"MAX(0,BR53-BT53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,CG44-SUM(CF51:CF52))","v":37700},{"$f":"MAX(0,CE52-CF52)","v":0},0,{"$f":"MAX(0,CD53-CF53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN44-SUM(CM51:CM52))","v":37700},{"$f":"MAX(0,CL52-CM52)","v":0},0,{"$f":"MAX(0,CK53-CM53)","v":37700}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,M44-SUM(L51:L52))","v":37700},{"$f":"MAX(0,K53-L53)","v":0},0,{"$f":"MAX(0,J54-L54)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,T44-SUM(S51:S52))","v":37700},{"$f":"MAX(0,R53-S53)","v":0},0,{"$f":"MAX(0,Q54-S54)","v":37700},null,null,{"$f":"$L$54*Z54","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,null,"Basic Rate",{"$f":"MAX(0,AJ44-SUM(AI51:AI52))","v":37700},{"$f":"MAX(0,AH53-AI53)","v":0},0,{"$f":"MAX(0,AG54-AI54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"AV45-AW54","v":87440},{"$f":"MAX(0,AT53-AU53)","v":0},0,{"$f":"MAX(0,AS54-AU54)","v":87440},{"$f":"MIN(AV45,MAX(0,AU52-AV44))","v":0},null,"Higher Rate",{"$f":"BC45-BD54","v":87440},{"$f":"MAX(0,BA53-BB53)","v":0},0,{"$f":"MAX(0,AZ54-BB54)","v":87440},{"$f":"MIN(BC45,MAX(0,BB52-BC44))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,BU44-SUM(BT51:BT52))","v":37700},{"$f":"MAX(0,BS53-BT53)","v":0},0,{"$f":"MAX(0,BR54-BT54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"CG45-CH54","v":87440},{"$f":"MAX(0,CE53-CF53)","v":0},0,{"$f":"MAX(0,CD54-CF54)","v":87440},{"$f":"MIN(CG45,MAX(0,CF52-CG44))","v":0},null,"Higher Rate",{"$f":"CN45-CO54","v":87440},{"$f":"MAX(0,CL53-CM53)","v":0},0,{"$f":"MAX(0,CK54-CM54)","v":87440},{"$f":"MIN(CN45,MAX(0,CM52-CN44))","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"M45-N55","v":87440},{"$f":"MAX(0,K54-L54)","v":0},0,{"$f":"MAX(0,J55-L55)","v":87440},{"$f":"MIN(M45,MAX(0,L52-M44))","v":0},null,"Higher Rate",{"$f":"T45-U55","v":87440},{"$f":"MAX(0,R54-S54)","v":0},0,{"$f":"MAX(0,Q55-S55)","v":87440},{"$f":"MIN(T45,MAX(0,S52-T44))","v":0},null,{"$f":"$L$55*Z55","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,null,"Higher Rate",{"$f":"AJ45-AK55","v":87440},{"$f":"MAX(0,AH54-AI54)","v":0},0,{"$f":"MAX(0,AG55-AI55)","v":87440},{"$f":"MIN(AJ45,MAX(0,AI52-AJ44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AT54-AU54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA54-BB54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"BU45-BV55","v":87440},{"$f":"MAX(0,BS54-BT54)","v":0},0,{"$f":"MAX(0,BR55-BT55)","v":87440},{"$f":"MIN(BU45,MAX(0,BT52-BU44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CE54-CF54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL54-CM54)","v":0},0]
[null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,K55-L55)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,R55-S55)","v":0},0,null,null,null,{"$f":"$L$56*Z56","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH55-AI55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(AN51:AN56)","v":0},{"$f":"AO56-W57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BS55-BT55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(BY51:BY56)","v":0},{"$f":"BZ56-W57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W51:W56)","v":0},{"$f":"SUM(X51:X56)","v":0},{"$f":"SUM(Y51:Y56)","v":0},null,{"$f":"SUM(AA51:AA56)","v":0}]
[null,null,null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AO19:AO57)","v":0},null,null,null,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,{"$f":"SUM(BZ19:BZ57)","v":0}]
[null,null,null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,"Growth",{"$f":"Y29+Y47+Y63","v":0},null,null,{"$f":"IF(Bonds!K71<0,Bonds!K71,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!K85<0,Bonds!K85,0)","v":0}]
[null,null,null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(J60,K60)","v":0},{"$f":"MAX(0,J60-L60)","v":0},null,null,"Annual Exemption",{"$f":"IF(Inputs!D11=\"No\",0,'Parameters_Inc Calcs'!D16)","v":3000},{"$f":"CGT!M47","v":0},{"$f":"MIN(Q60,R60)","v":0},{"$f":"MAX(0,Q60-S60)","v":3000},null,null,{"$f":"$L$60*Z60","v":0},{"$f":"S60*Z60","v":0},{"$f":"S60-L60","v":0},0,{"$f":"Y60*Z60","v":0},null,"Tax inc CGT",{"$f":"AA63+AA47+AA29","v":0},null,null,{"$f":"Bonds!K74","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(AH51-AI53)*'Parameters_Inc Calcs'!E4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!K88","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BS51-BT53)*'Parameters_Inc Calcs'!AO4","v":0}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"M44","v":37700},{"$f":"MAX(0,K60-L60)","v":0},{"$f":"MIN(J61,K61)","v":0},{"$f":"MAX(0,J61-L61)","v":37700},null,null,"Basic Rate",{"$f":"T44","v":37700},{"$f":"MAX(0,R60-S60)","v":0},{"$f":"MIN(Q61,R61)","v":0},{"$f":"MAX(0,Q61-S61)","v":37700},null,null,{"$f":"$L$61*Z61","v":0},{"$f":"S61*Z61","v":0},{"$f":"S61-L61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},{"$f":"Y61*Z61","v":0},null,"Tax Exc CGT",{"$f":"AD27","v":0},null,"Max Deficiency",{"$f":"MIN(-AG59,AG60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BO47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BR59,BR60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CZ47","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",null,{"$f":"K61-L61","v":0},{"$f":"MIN(J62,K62)","v":0},{"$f":"MAX(0,J62-L62)","v":0},null,null,"Higher Rate",null,{"$f":"R61-S61","v":0},{"$f":"MIN(Q62,R62)","v":0},{"$f":"MAX(0,Q62-S62)","v":0},null,null,{"$f":"$L$62*Z62","v":0},{"$f":"S62*Z62","v":0},{"$f":"S62-L62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},{"$f":"Y62*Z62","v":0},null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"AK63+AK64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BV63+BV64","v":0}]
[null,null,null,null,null,null,null,null,"Nil Rate available",{"$f":"J60","v":0},null,null,null,null,null,"Nil Rate available",{"$f":"Q60","v":3000},null,null,null,null,null,{"$f":"SUM(W60:W62)","v":0},{"$f":"SUM(X60:X62)","v":0},{"$f":"SUM(Y60:Y62)","v":0},null,{"$f":"SUM(AA60:AA62)","v":0},null,"Inc CGT rate",{"$f":"AD60/AD59","v":{"$error":"#DIV/0!"}},null,"Divis in HRT",{"$f":"AG61","v":0},{"$f":"L45","v":0},{"$f":"MIN(AH63,AG63)","v":0},{"$f":"MAX(0,AG63-AI63)","v":0},{"$f":"AI63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AO60:AO62)","v":0},null,null,null,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",{"$f":"BR61","v":0},{"$f":"L45","v":0},{"$f":"MIN(BS63,BR63)","v":0},{"$f":"MAX(0,BR63-BT63)","v":0},{"$f":"BT63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BZ60:BZ62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exc CGT rate",{"$f":"AD61/AD59","v":{"$error":"#DIV/0!"}},null,"Savings and NSND in HRT",{"$f":"AJ63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(AH64,AG64)","v":0},{"$f":"MAX(0,AG64-AI64)","v":0},{"$f":"AI64*('Parameters_Inc Calcs'!$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":"BU63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(BS64,BR64)","v":0},{"$f":"MAX(0,BR64-BT64)","v":0},{"$f":"BT64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AO58-AO63)","v":0},null,null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(0,BZ58-BZ63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W20+W29+W39+W47+W57+W63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"AO66-$W$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BZ66-$W$67","v":0}]

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[null,null,null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,"Collectives After",null,null,null,null,null,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 Bond After"]
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[null,null,null,null,null,null,null,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 Bond Gain",{"$f":"MAX(0,Bonds!L71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!L72","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!L85)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!L86","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,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$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$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$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$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$16","v":0}]
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[null,"After Final Year",{"$f":"AND(C7>Inputs!D7)","v":true},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"D27","v":12570},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"F27","v":12570},null,null,{"$f":"J9-Q9","v":0},null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(AG4>AG8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AG8+'Parameters_Inc Calcs'!$C$12-AG4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(AZ4>AZ8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AZ8+'Parameters_Inc Calcs'!$C$12-AZ4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(BR4>BR8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BR8+'Parameters_Inc Calcs'!$C$12-BR4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(CK4>CK8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,CK8+'Parameters_Inc Calcs'!$C$12-CK4))","v":5000}]
[null,"Investment",{"$f":"CGT!N12","v":0},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"F45","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$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(AZ3:AZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AZ3:AZ6)>'Parameters_Inc Calcs'!$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(BR3:BR6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BR3:BR6)>'Parameters_Inc Calcs'!$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(CK3:CK6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CK3:CK6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[null,"Cum Gain",{"$f":"CGT!N17","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,"Non Savings Income Apportionment"]
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[null,{"$f":"1+Inputs!K7","v":1},"Savings",{"$f":"IF(C9=TRUE,0,IF(OR($C$8=\"Yes\",$C$9=TRUE),Inputs!I14,'Yr 7'!D15*B15))","v":0},"Savings",{"$f":"IF(C8=\"Yes\",Inputs!I14,D15)","v":0},null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing",null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing"]
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[null,null,"CGT All",{"$f":"'Parameters_Inc Calcs'!D16","v":3000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment"]
[null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"AV42","v":12570},{"$f":"AG3","v":0},{"$f":"MIN(AS50,AT50)","v":0},{"$f":"MAX(0,AS50-AU50)","v":12570},null,null,"Personal Allowance",{"$f":"BC42","v":12570},{"$f":"AZ3","v":0},{"$f":"MIN(AZ50,BA50)","v":0},{"$f":"MAX(0,AZ50-BB50)","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"CG42","v":12570},{"$f":"BR3","v":0},{"$f":"MIN(CD50,CE50)","v":0},{"$f":"MAX(0,CD50-CF50)","v":12570},null,null,"Personal Allowance",{"$f":"CN42","v":12570},{"$f":"CK3","v":0},{"$f":"MIN(CK50,CL50)","v":0},{"$f":"MAX(0,CK50-CM50)","v":12570}]
[null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,M33-N51)","v":5000},0,{"$f":"MIN(K51,J51)","v":0},{"$f":"MAX(0,J51-L51)","v":5000},{"$f":"L42+L44","v":0},null,"Starting Rate",{"$f":"MAX(0,T33-U51)","v":5000},0,{"$f":"MIN(R51,Q51)","v":0},{"$f":"MAX(0,Q51-S51)","v":5000},{"$f":"S42+S44","v":0},null,{"$f":"$L$51*Z51","v":0},{"$f":"S51*Z51","v":0},{"$f":"S51-L51","v":0},0,{"$f":"Y51*Z51","v":0},null,null,null,null,"Starting Rate",{"$f":"MAX(0,AJ33-AK51)","v":5000},{"$f":"AG3","v":0},{"$f":"MIN(AH51,AG51)","v":0},{"$f":"MAX(0,AG51-AI51)","v":5000},{"$f":"AI42+AI44","v":0},{"$f":"AI51","v":0},0,{"$f":"AL51*AM51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,AV33-AW51)","v":5000},{"$f":"MAX(0,AT50-AU50)","v":0},0,{"$f":"MAX(0,AS51-AU51)","v":5000},{"$f":"AU43+AU44","v":0},null,"Starting Rate",{"$f":"MAX(0,BC33-BD51)","v":5000},{"$f":"MAX(0,BA50-BB50)","v":0},0,{"$f":"MAX(0,AZ51-BB51)","v":5000},{"$f":"BB43+BB44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,BU33-BV51)","v":5000},0,{"$f":"MIN(BS51,BR51)","v":0},{"$f":"MAX(0,BR51-BT51)","v":5000},{"$f":"BT42+BT44","v":0},{"$f":"BT51","v":0},0,{"$f":"BW51*BX51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,CG33-CH51)","v":5000},{"$f":"MAX(0,CE50-CF50)","v":0},0,{"$f":"MAX(0,CD51-CF51)","v":5000},{"$f":"CF43+CF44","v":0},null,"Starting Rate",{"$f":"MAX(0,CN33-CO51)","v":5000},{"$f":"MAX(0,CL50-CM50)","v":0},0,{"$f":"MAX(0,CK51-CM51)","v":5000},{"$f":"CM43+CM44","v":0}]
[null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"M34","v":1000},{"$f":"MAX(0,K51-L51)","v":0},0,{"$f":"MAX(0,J52-L52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"T34","v":1000},{"$f":"MAX(0,R51-S51)","v":0},0,{"$f":"MAX(0,Q52-S52)","v":1000},null,null,{"$f":"$L$52*Z52","v":0},0,0,0,0,null,null,null,null,"Personal Savings Allowance",{"$f":"AJ34","v":1000},{"$f":"MAX(0,AH51-AI51)","v":0},0,{"$f":"MAX(0,AG52-AI52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"AV34","v":1000},{"$f":"MAX(0,AT51-AU51)","v":0},0,{"$f":"MAX(0,AS52-AU52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"BC34","v":1000},{"$f":"MAX(0,BA51-BB51)","v":0},0,{"$f":"MAX(0,AZ52-BB52)","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"BU34","v":1000},{"$f":"MAX(0,BS51-BT51)","v":0},0,{"$f":"MAX(0,BR52-BT52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"CG34","v":1000},{"$f":"MAX(0,CE51-CF51)","v":0},0,{"$f":"MAX(0,CD52-CF52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"CN34","v":1000},{"$f":"MAX(0,CL51-CM51)","v":0},0,{"$f":"MAX(0,CK52-CM52)","v":1000}]
[null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"M43","v":12570},{"$f":"MAX(0,K52-L52)","v":0},0,{"$f":"MAX(0,J53-L53)","v":12570},null,null,"Personal Allowance",{"$f":"T43","v":12570},{"$f":"MAX(0,R52-S52)","v":0},0,{"$f":"MAX(0,Q53-S53)","v":12570},null,null,{"$f":"$L$53*Z53","v":0},0,0,0,0,null,null,null,null,"Personal Allowance",{"$f":"AJ43","v":12570},{"$f":"MAX(0,AH52-AI52)","v":0},0,{"$f":"MAX(0,AG53-AI53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,AV44-SUM(AU51:AU52))","v":37700},{"$f":"MAX(0,AT52-AU52)","v":0},0,{"$f":"MAX(0,AS53-AU53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC44-SUM(BB51:BB52))","v":37700},{"$f":"MAX(0,BA52-BB52)","v":0},0,{"$f":"MAX(0,AZ53-BB53)","v":37700},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"BU43","v":12570},{"$f":"MAX(0,BS52-BT52)","v":0},0,{"$f":"MAX(0,BR53-BT53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,CG44-SUM(CF51:CF52))","v":37700},{"$f":"MAX(0,CE52-CF52)","v":0},0,{"$f":"MAX(0,CD53-CF53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN44-SUM(CM51:CM52))","v":37700},{"$f":"MAX(0,CL52-CM52)","v":0},0,{"$f":"MAX(0,CK53-CM53)","v":37700}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,M44-SUM(L51:L52))","v":37700},{"$f":"MAX(0,K53-L53)","v":0},0,{"$f":"MAX(0,J54-L54)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,T44-SUM(S51:S52))","v":37700},{"$f":"MAX(0,R53-S53)","v":0},0,{"$f":"MAX(0,Q54-S54)","v":37700},null,null,{"$f":"$L$54*Z54","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,null,"Basic Rate",{"$f":"MAX(0,AJ44-SUM(AI51:AI52))","v":37700},{"$f":"MAX(0,AH53-AI53)","v":0},0,{"$f":"MAX(0,AG54-AI54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"AV45-AW54","v":87440},{"$f":"MAX(0,AT53-AU53)","v":0},0,{"$f":"MAX(0,AS54-AU54)","v":87440},{"$f":"MIN(AV45,MAX(0,AU52-AV44))","v":0},null,"Higher Rate",{"$f":"BC45-BD54","v":87440},{"$f":"MAX(0,BA53-BB53)","v":0},0,{"$f":"MAX(0,AZ54-BB54)","v":87440},{"$f":"MIN(BC45,MAX(0,BB52-BC44))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,BU44-SUM(BT51:BT52))","v":37700},{"$f":"MAX(0,BS53-BT53)","v":0},0,{"$f":"MAX(0,BR54-BT54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"CG45-CH54","v":87440},{"$f":"MAX(0,CE53-CF53)","v":0},0,{"$f":"MAX(0,CD54-CF54)","v":87440},{"$f":"MIN(CG45,MAX(0,CF52-CG44))","v":0},null,"Higher Rate",{"$f":"CN45-CO54","v":87440},{"$f":"MAX(0,CL53-CM53)","v":0},0,{"$f":"MAX(0,CK54-CM54)","v":87440},{"$f":"MIN(CN45,MAX(0,CM52-CN44))","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"M45-N55","v":87440},{"$f":"MAX(0,K54-L54)","v":0},0,{"$f":"MAX(0,J55-L55)","v":87440},{"$f":"MIN(M45,MAX(0,L52-M44))","v":0},null,"Higher Rate",{"$f":"T45-U55","v":87440},{"$f":"MAX(0,R54-S54)","v":0},0,{"$f":"MAX(0,Q55-S55)","v":87440},{"$f":"MIN(T45,MAX(0,S52-T44))","v":0},null,{"$f":"$L$55*Z55","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,null,"Higher Rate",{"$f":"AJ45-AK55","v":87440},{"$f":"MAX(0,AH54-AI54)","v":0},0,{"$f":"MAX(0,AG55-AI55)","v":87440},{"$f":"MIN(AJ45,MAX(0,AI52-AJ44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AT54-AU54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA54-BB54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"BU45-BV55","v":87440},{"$f":"MAX(0,BS54-BT54)","v":0},0,{"$f":"MAX(0,BR55-BT55)","v":87440},{"$f":"MIN(BU45,MAX(0,BT52-BU44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CE54-CF54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL54-CM54)","v":0},0]
[null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,K55-L55)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,R55-S55)","v":0},0,null,null,null,{"$f":"$L$56*Z56","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH55-AI55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(AN51:AN56)","v":0},{"$f":"AO56-W57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BS55-BT55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(BY51:BY56)","v":0},{"$f":"BZ56-W57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W51:W56)","v":0},{"$f":"SUM(X51:X56)","v":0},{"$f":"SUM(Y51:Y56)","v":0},null,{"$f":"SUM(AA51:AA56)","v":0}]
[null,null,null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AO19:AO57)","v":0},null,null,null,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,{"$f":"SUM(BZ19:BZ57)","v":0}]
[null,null,null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,"Growth",{"$f":"Y29+Y47+Y63","v":0},null,null,{"$f":"IF(Bonds!L71<0,Bonds!L71,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!L85<0,Bonds!L85,0)","v":0}]
[null,null,null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(J60,K60)","v":0},{"$f":"MAX(0,J60-L60)","v":0},null,null,"Annual Exemption",{"$f":"IF(Inputs!D11=\"No\",0,'Parameters_Inc Calcs'!D16)","v":3000},{"$f":"CGT!N47","v":0},{"$f":"MIN(Q60,R60)","v":0},{"$f":"MAX(0,Q60-S60)","v":3000},null,null,{"$f":"$L$60*Z60","v":0},{"$f":"S60*Z60","v":0},{"$f":"S60-L60","v":0},0,{"$f":"Y60*Z60","v":0},null,"Tax inc CGT",{"$f":"AA63+AA47+AA29","v":0},null,null,{"$f":"Bonds!L74","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(AH51-AI53)*'Parameters_Inc Calcs'!E4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!L88","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BS51-BT53)*'Parameters_Inc Calcs'!AO4","v":0}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"M44","v":37700},{"$f":"MAX(0,K60-L60)","v":0},{"$f":"MIN(J61,K61)","v":0},{"$f":"MAX(0,J61-L61)","v":37700},null,null,"Basic Rate",{"$f":"T44","v":37700},{"$f":"MAX(0,R60-S60)","v":0},{"$f":"MIN(Q61,R61)","v":0},{"$f":"MAX(0,Q61-S61)","v":37700},null,null,{"$f":"$L$61*Z61","v":0},{"$f":"S61*Z61","v":0},{"$f":"S61-L61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},{"$f":"Y61*Z61","v":0},null,"Tax Exc CGT",{"$f":"AD27","v":0},null,"Max Deficiency",{"$f":"MIN(-AG59,AG60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BO47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BR59,BR60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CZ47","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",null,{"$f":"K61-L61","v":0},{"$f":"MIN(J62,K62)","v":0},{"$f":"MAX(0,J62-L62)","v":0},null,null,"Higher Rate",null,{"$f":"R61-S61","v":0},{"$f":"MIN(Q62,R62)","v":0},{"$f":"MAX(0,Q62-S62)","v":0},null,null,{"$f":"$L$62*Z62","v":0},{"$f":"S62*Z62","v":0},{"$f":"S62-L62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},{"$f":"Y62*Z62","v":0},null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"AK63+AK64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BV63+BV64","v":0}]
[null,null,null,null,null,null,null,null,"Nil Rate available",{"$f":"J60","v":0},null,null,null,null,null,"Nil Rate available",{"$f":"Q60","v":3000},null,null,null,null,null,{"$f":"SUM(W60:W62)","v":0},{"$f":"SUM(X60:X62)","v":0},{"$f":"SUM(Y60:Y62)","v":0},null,{"$f":"SUM(AA60:AA62)","v":0},null,"Inc CGT rate",{"$f":"AD60/AD59","v":{"$error":"#DIV/0!"}},null,"Divis in HRT",{"$f":"AG61","v":0},{"$f":"L45","v":0},{"$f":"MIN(AH63,AG63)","v":0},{"$f":"MAX(0,AG63-AI63)","v":0},{"$f":"AI63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AO60:AO62)","v":0},null,null,null,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",{"$f":"BR61","v":0},{"$f":"L45","v":0},{"$f":"MIN(BS63,BR63)","v":0},{"$f":"MAX(0,BR63-BT63)","v":0},{"$f":"BT63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BZ60:BZ62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exc CGT rate",{"$f":"AD61/AD59","v":{"$error":"#DIV/0!"}},null,"Savings and NSND in HRT",{"$f":"AJ63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(AH64,AG64)","v":0},{"$f":"MAX(0,AG64-AI64)","v":0},{"$f":"AI64*('Parameters_Inc Calcs'!$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":"BU63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(BS64,BR64)","v":0},{"$f":"MAX(0,BR64-BT64)","v":0},{"$f":"BT64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AO58-AO63)","v":0},null,null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(0,BZ58-BZ63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W20+W29+W39+W47+W57+W63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"AO66-$W$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BZ66-$W$67","v":0}]

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[null,null,null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,"Collectives After",null,null,null,null,null,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 Bond After"]
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[null,null,null,null,null,null,null,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 Bond Gain",{"$f":"MAX(0,Bonds!M71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!M72","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!M85)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!M86","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,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$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$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$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$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$16","v":0}]
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[null,"After Final Year",{"$f":"AND(C7>Inputs!D7)","v":true},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"D27","v":12570},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"F27","v":12570},null,null,{"$f":"J9-Q9","v":0},null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(AG4>AG8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AG8+'Parameters_Inc Calcs'!$C$12-AG4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(AZ4>AZ8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AZ8+'Parameters_Inc Calcs'!$C$12-AZ4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(BR4>BR8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BR8+'Parameters_Inc Calcs'!$C$12-BR4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(CK4>CK8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,CK8+'Parameters_Inc Calcs'!$C$12-CK4))","v":5000}]
[null,"Investment",{"$f":"CGT!O12","v":0},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"F45","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$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(AZ3:AZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AZ3:AZ6)>'Parameters_Inc Calcs'!$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(BR3:BR6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BR3:BR6)>'Parameters_Inc Calcs'!$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(CK3:CK6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CK3:CK6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[null,"Cum Gain",{"$f":"CGT!O17","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,"Non Savings Income Apportionment"]
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[null,{"$f":"1+Inputs!K7","v":1},"Savings",{"$f":"IF(C9=TRUE,0,IF(OR($C$8=\"Yes\",$C$9=TRUE),Inputs!I14,'Yr 8'!D15*B15))","v":0},"Savings",{"$f":"IF(C8=\"Yes\",Inputs!I14,D15)","v":0},null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing",null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing"]
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[null,null,"CGT All",{"$f":"'Parameters_Inc Calcs'!D16","v":3000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment"]
[null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"AV42","v":12570},{"$f":"AG3","v":0},{"$f":"MIN(AS50,AT50)","v":0},{"$f":"MAX(0,AS50-AU50)","v":12570},null,null,"Personal Allowance",{"$f":"BC42","v":12570},{"$f":"AZ3","v":0},{"$f":"MIN(AZ50,BA50)","v":0},{"$f":"MAX(0,AZ50-BB50)","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"CG42","v":12570},{"$f":"BR3","v":0},{"$f":"MIN(CD50,CE50)","v":0},{"$f":"MAX(0,CD50-CF50)","v":12570},null,null,"Personal Allowance",{"$f":"CN42","v":12570},{"$f":"CK3","v":0},{"$f":"MIN(CK50,CL50)","v":0},{"$f":"MAX(0,CK50-CM50)","v":12570}]
[null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,M33-N51)","v":5000},0,{"$f":"MIN(K51,J51)","v":0},{"$f":"MAX(0,J51-L51)","v":5000},{"$f":"L42+L44","v":0},null,"Starting Rate",{"$f":"MAX(0,T33-U51)","v":5000},0,{"$f":"MIN(R51,Q51)","v":0},{"$f":"MAX(0,Q51-S51)","v":5000},{"$f":"S42+S44","v":0},null,{"$f":"$L$51*Z51","v":0},{"$f":"S51*Z51","v":0},{"$f":"S51-L51","v":0},0,{"$f":"Y51*Z51","v":0},null,null,null,null,"Starting Rate",{"$f":"MAX(0,AJ33-AK51)","v":5000},{"$f":"AG3","v":0},{"$f":"MIN(AH51,AG51)","v":0},{"$f":"MAX(0,AG51-AI51)","v":5000},{"$f":"AI42+AI44","v":0},{"$f":"AI51","v":0},0,{"$f":"AL51*AM51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,AV33-AW51)","v":5000},{"$f":"MAX(0,AT50-AU50)","v":0},0,{"$f":"MAX(0,AS51-AU51)","v":5000},{"$f":"AU43+AU44","v":0},null,"Starting Rate",{"$f":"MAX(0,BC33-BD51)","v":5000},{"$f":"MAX(0,BA50-BB50)","v":0},0,{"$f":"MAX(0,AZ51-BB51)","v":5000},{"$f":"BB43+BB44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,BU33-BV51)","v":5000},0,{"$f":"MIN(BS51,BR51)","v":0},{"$f":"MAX(0,BR51-BT51)","v":5000},{"$f":"BT42+BT44","v":0},{"$f":"BT51","v":0},0,{"$f":"BW51*BX51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,CG33-CH51)","v":5000},{"$f":"MAX(0,CE50-CF50)","v":0},0,{"$f":"MAX(0,CD51-CF51)","v":5000},{"$f":"CF43+CF44","v":0},null,"Starting Rate",{"$f":"MAX(0,CN33-CO51)","v":5000},{"$f":"MAX(0,CL50-CM50)","v":0},0,{"$f":"MAX(0,CK51-CM51)","v":5000},{"$f":"CM43+CM44","v":0}]
[null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"M34","v":1000},{"$f":"MAX(0,K51-L51)","v":0},0,{"$f":"MAX(0,J52-L52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"T34","v":1000},{"$f":"MAX(0,R51-S51)","v":0},0,{"$f":"MAX(0,Q52-S52)","v":1000},null,null,{"$f":"$L$52*Z52","v":0},0,0,0,0,null,null,null,null,"Personal Savings Allowance",{"$f":"AJ34","v":1000},{"$f":"MAX(0,AH51-AI51)","v":0},0,{"$f":"MAX(0,AG52-AI52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"AV34","v":1000},{"$f":"MAX(0,AT51-AU51)","v":0},0,{"$f":"MAX(0,AS52-AU52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"BC34","v":1000},{"$f":"MAX(0,BA51-BB51)","v":0},0,{"$f":"MAX(0,AZ52-BB52)","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"BU34","v":1000},{"$f":"MAX(0,BS51-BT51)","v":0},0,{"$f":"MAX(0,BR52-BT52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"CG34","v":1000},{"$f":"MAX(0,CE51-CF51)","v":0},0,{"$f":"MAX(0,CD52-CF52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"CN34","v":1000},{"$f":"MAX(0,CL51-CM51)","v":0},0,{"$f":"MAX(0,CK52-CM52)","v":1000}]
[null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"M43","v":12570},{"$f":"MAX(0,K52-L52)","v":0},0,{"$f":"MAX(0,J53-L53)","v":12570},null,null,"Personal Allowance",{"$f":"T43","v":12570},{"$f":"MAX(0,R52-S52)","v":0},0,{"$f":"MAX(0,Q53-S53)","v":12570},null,null,{"$f":"$L$53*Z53","v":0},0,0,0,0,null,null,null,null,"Personal Allowance",{"$f":"AJ43","v":12570},{"$f":"MAX(0,AH52-AI52)","v":0},0,{"$f":"MAX(0,AG53-AI53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,AV44-SUM(AU51:AU52))","v":37700},{"$f":"MAX(0,AT52-AU52)","v":0},0,{"$f":"MAX(0,AS53-AU53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC44-SUM(BB51:BB52))","v":37700},{"$f":"MAX(0,BA52-BB52)","v":0},0,{"$f":"MAX(0,AZ53-BB53)","v":37700},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"BU43","v":12570},{"$f":"MAX(0,BS52-BT52)","v":0},0,{"$f":"MAX(0,BR53-BT53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,CG44-SUM(CF51:CF52))","v":37700},{"$f":"MAX(0,CE52-CF52)","v":0},0,{"$f":"MAX(0,CD53-CF53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN44-SUM(CM51:CM52))","v":37700},{"$f":"MAX(0,CL52-CM52)","v":0},0,{"$f":"MAX(0,CK53-CM53)","v":37700}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,M44-SUM(L51:L52))","v":37700},{"$f":"MAX(0,K53-L53)","v":0},0,{"$f":"MAX(0,J54-L54)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,T44-SUM(S51:S52))","v":37700},{"$f":"MAX(0,R53-S53)","v":0},0,{"$f":"MAX(0,Q54-S54)","v":37700},null,null,{"$f":"$L$54*Z54","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,null,"Basic Rate",{"$f":"MAX(0,AJ44-SUM(AI51:AI52))","v":37700},{"$f":"MAX(0,AH53-AI53)","v":0},0,{"$f":"MAX(0,AG54-AI54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"AV45-AW54","v":87440},{"$f":"MAX(0,AT53-AU53)","v":0},0,{"$f":"MAX(0,AS54-AU54)","v":87440},{"$f":"MIN(AV45,MAX(0,AU52-AV44))","v":0},null,"Higher Rate",{"$f":"BC45-BD54","v":87440},{"$f":"MAX(0,BA53-BB53)","v":0},0,{"$f":"MAX(0,AZ54-BB54)","v":87440},{"$f":"MIN(BC45,MAX(0,BB52-BC44))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,BU44-SUM(BT51:BT52))","v":37700},{"$f":"MAX(0,BS53-BT53)","v":0},0,{"$f":"MAX(0,BR54-BT54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"CG45-CH54","v":87440},{"$f":"MAX(0,CE53-CF53)","v":0},0,{"$f":"MAX(0,CD54-CF54)","v":87440},{"$f":"MIN(CG45,MAX(0,CF52-CG44))","v":0},null,"Higher Rate",{"$f":"CN45-CO54","v":87440},{"$f":"MAX(0,CL53-CM53)","v":0},0,{"$f":"MAX(0,CK54-CM54)","v":87440},{"$f":"MIN(CN45,MAX(0,CM52-CN44))","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"M45-N55","v":87440},{"$f":"MAX(0,K54-L54)","v":0},0,{"$f":"MAX(0,J55-L55)","v":87440},{"$f":"MIN(M45,MAX(0,L52-M44))","v":0},null,"Higher Rate",{"$f":"T45-U55","v":87440},{"$f":"MAX(0,R54-S54)","v":0},0,{"$f":"MAX(0,Q55-S55)","v":87440},{"$f":"MIN(T45,MAX(0,S52-T44))","v":0},null,{"$f":"$L$55*Z55","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,null,"Higher Rate",{"$f":"AJ45-AK55","v":87440},{"$f":"MAX(0,AH54-AI54)","v":0},0,{"$f":"MAX(0,AG55-AI55)","v":87440},{"$f":"MIN(AJ45,MAX(0,AI52-AJ44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AT54-AU54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA54-BB54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"BU45-BV55","v":87440},{"$f":"MAX(0,BS54-BT54)","v":0},0,{"$f":"MAX(0,BR55-BT55)","v":87440},{"$f":"MIN(BU45,MAX(0,BT52-BU44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CE54-CF54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL54-CM54)","v":0},0]
[null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,K55-L55)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,R55-S55)","v":0},0,null,null,null,{"$f":"$L$56*Z56","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH55-AI55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(AN51:AN56)","v":0},{"$f":"AO56-W57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BS55-BT55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(BY51:BY56)","v":0},{"$f":"BZ56-W57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W51:W56)","v":0},{"$f":"SUM(X51:X56)","v":0},{"$f":"SUM(Y51:Y56)","v":0},null,{"$f":"SUM(AA51:AA56)","v":0}]
[null,null,null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AO19:AO57)","v":0},null,null,null,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,{"$f":"SUM(BZ19:BZ57)","v":0}]
[null,null,null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,"Growth",{"$f":"Y29+Y47+Y63","v":0},null,null,{"$f":"IF(Bonds!M71<0,Bonds!M71,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!M85<0,Bonds!M85,0)","v":0}]
[null,null,null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(J60,K60)","v":0},{"$f":"MAX(0,J60-L60)","v":0},null,null,"Annual Exemption",{"$f":"IF(Inputs!D11=\"No\",0,'Parameters_Inc Calcs'!D16)","v":3000},{"$f":"CGT!O47","v":0},{"$f":"MIN(Q60,R60)","v":0},{"$f":"MAX(0,Q60-S60)","v":3000},null,null,{"$f":"$L$60*Z60","v":0},{"$f":"S60*Z60","v":0},{"$f":"S60-L60","v":0},0,{"$f":"Y60*Z60","v":0},null,"Tax inc CGT",{"$f":"AA63+AA47+AA29","v":0},null,null,{"$f":"Bonds!M74","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(AH51-AI53)*'Parameters_Inc Calcs'!E4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!M88","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BS51-BT53)*'Parameters_Inc Calcs'!AO4","v":0}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"M44","v":37700},{"$f":"MAX(0,K60-L60)","v":0},{"$f":"MIN(J61,K61)","v":0},{"$f":"MAX(0,J61-L61)","v":37700},null,null,"Basic Rate",{"$f":"T44","v":37700},{"$f":"MAX(0,R60-S60)","v":0},{"$f":"MIN(Q61,R61)","v":0},{"$f":"MAX(0,Q61-S61)","v":37700},null,null,{"$f":"$L$61*Z61","v":0},{"$f":"S61*Z61","v":0},{"$f":"S61-L61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},{"$f":"Y61*Z61","v":0},null,"Tax Exc CGT",{"$f":"AD27","v":0},null,"Max Deficiency",{"$f":"MIN(-AG59,AG60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BO47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BR59,BR60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CZ47","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",null,{"$f":"K61-L61","v":0},{"$f":"MIN(J62,K62)","v":0},{"$f":"MAX(0,J62-L62)","v":0},null,null,"Higher Rate",null,{"$f":"R61-S61","v":0},{"$f":"MIN(Q62,R62)","v":0},{"$f":"MAX(0,Q62-S62)","v":0},null,null,{"$f":"$L$62*Z62","v":0},{"$f":"S62*Z62","v":0},{"$f":"S62-L62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},{"$f":"Y62*Z62","v":0},null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"AK63+AK64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BV63+BV64","v":0}]
[null,null,null,null,null,null,null,null,"Nil Rate available",{"$f":"J60","v":0},null,null,null,null,null,"Nil Rate available",{"$f":"Q60","v":3000},null,null,null,null,null,{"$f":"SUM(W60:W62)","v":0},{"$f":"SUM(X60:X62)","v":0},{"$f":"SUM(Y60:Y62)","v":0},null,{"$f":"SUM(AA60:AA62)","v":0},null,"Inc CGT rate",{"$f":"AD60/AD59","v":{"$error":"#DIV/0!"}},null,"Divis in HRT",{"$f":"AG61","v":0},{"$f":"L45","v":0},{"$f":"MIN(AH63,AG63)","v":0},{"$f":"MAX(0,AG63-AI63)","v":0},{"$f":"AI63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AO60:AO62)","v":0},null,null,null,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",{"$f":"BR61","v":0},{"$f":"L45","v":0},{"$f":"MIN(BS63,BR63)","v":0},{"$f":"MAX(0,BR63-BT63)","v":0},{"$f":"BT63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BZ60:BZ62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exc CGT rate",{"$f":"AD61/AD59","v":{"$error":"#DIV/0!"}},null,"Savings and NSND in HRT",{"$f":"AJ63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(AH64,AG64)","v":0},{"$f":"MAX(0,AG64-AI64)","v":0},{"$f":"AI64*('Parameters_Inc Calcs'!$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":"BU63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(BS64,BR64)","v":0},{"$f":"MAX(0,BR64-BT64)","v":0},{"$f":"BT64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AO58-AO63)","v":0},null,null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(0,BZ58-BZ63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W20+W29+W39+W47+W57+W63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"AO66-$W$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BZ66-$W$67","v":0}]

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[null,null,null,null,null,null,null,null,"Before for All Situations",null,null,null,null,null,null,"Collectives After",null,null,null,null,null,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 Bond After"]
[null,null,null,null,null,null,null,null,"Before",null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!N71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!N72","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full Bond Gain",{"$f":"MAX(0,Bonds!N85)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Slice",{"$f":"Bonds!N86","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,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$14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$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$15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$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$16","v":0}]
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[null,"After Final Year",{"$f":"AND(C7>Inputs!D7)","v":true},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"D27","v":12570},null,null,null,null,null,"Tot_Pers_Allow",{"$f":"F27","v":12570},null,null,{"$f":"J9-Q9","v":0},null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(AG4>AG8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AG8+'Parameters_Inc Calcs'!$C$12-AG4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(AZ4>AZ8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,AZ8+'Parameters_Inc Calcs'!$C$12-AZ4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(BR4>BR8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,BR8+'Parameters_Inc Calcs'!$C$12-BR4))","v":5000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use -\"gold\" adjustment",{"$f":"IF(CK4>CK8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,CK8+'Parameters_Inc Calcs'!$C$12-CK4))","v":5000}]
[null,"Investment",{"$f":"CGT!P12","v":0},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"D45","v":1000},null,null,null,null,null,"Pers_Sav_Allow",{"$f":"F45","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AG3:AG6)>'Parameters_Inc Calcs'!$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(AZ3:AZ6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(AZ3:AZ6)>'Parameters_Inc Calcs'!$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(BR3:BR6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(BR3:BR6)>'Parameters_Inc Calcs'!$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(CK3:CK6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(CK3:CK6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000}]
[null,"Cum Gain",{"$f":"CGT!P17","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Difference to All before",null,"Non Savings Income Apportionment"]
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[null,{"$f":"1+Inputs!K7","v":1},"Savings",{"$f":"IF(C9=TRUE,0,IF(OR($C$8=\"Yes\",$C$9=TRUE),Inputs!I14,'Yr 9'!D15*B15))","v":0},"Savings",{"$f":"IF(C8=\"Yes\",Inputs!I14,D15)","v":0},null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing",null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,"Top Slicing"]
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[null,null,"CGT All",{"$f":"'Parameters_Inc Calcs'!D16","v":3000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,"Total Gain Tax Band Apportionment"]
[null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,null,null,"Allowances","Still to tax","Used","Unused"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"AV42","v":12570},{"$f":"AG3","v":0},{"$f":"MIN(AS50,AT50)","v":0},{"$f":"MAX(0,AS50-AU50)","v":12570},null,null,"Personal Allowance",{"$f":"BC42","v":12570},{"$f":"AZ3","v":0},{"$f":"MIN(AZ50,BA50)","v":0},{"$f":"MAX(0,AZ50-BB50)","v":12570},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Personal Allowance",{"$f":"CG42","v":12570},{"$f":"BR3","v":0},{"$f":"MIN(CD50,CE50)","v":0},{"$f":"MAX(0,CD50-CF50)","v":12570},null,null,"Personal Allowance",{"$f":"CN42","v":12570},{"$f":"CK3","v":0},{"$f":"MIN(CK50,CL50)","v":0},{"$f":"MAX(0,CK50-CM50)","v":12570}]
[null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,M33-N51)","v":5000},0,{"$f":"MIN(K51,J51)","v":0},{"$f":"MAX(0,J51-L51)","v":5000},{"$f":"L42+L44","v":0},null,"Starting Rate",{"$f":"MAX(0,T33-U51)","v":5000},0,{"$f":"MIN(R51,Q51)","v":0},{"$f":"MAX(0,Q51-S51)","v":5000},{"$f":"S42+S44","v":0},null,{"$f":"$L$51*Z51","v":0},{"$f":"S51*Z51","v":0},{"$f":"S51-L51","v":0},0,{"$f":"Y51*Z51","v":0},null,null,null,null,"Starting Rate",{"$f":"MAX(0,AJ33-AK51)","v":5000},{"$f":"AG3","v":0},{"$f":"MIN(AH51,AG51)","v":0},{"$f":"MAX(0,AG51-AI51)","v":5000},{"$f":"AI42+AI44","v":0},{"$f":"AI51","v":0},0,{"$f":"AL51*AM51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,AV33-AW51)","v":5000},{"$f":"MAX(0,AT50-AU50)","v":0},0,{"$f":"MAX(0,AS51-AU51)","v":5000},{"$f":"AU43+AU44","v":0},null,"Starting Rate",{"$f":"MAX(0,BC33-BD51)","v":5000},{"$f":"MAX(0,BA50-BB50)","v":0},0,{"$f":"MAX(0,AZ51-BB51)","v":5000},{"$f":"BB43+BB44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Starting Rate",{"$f":"MAX(0,BU33-BV51)","v":5000},0,{"$f":"MIN(BS51,BR51)","v":0},{"$f":"MAX(0,BR51-BT51)","v":5000},{"$f":"BT42+BT44","v":0},{"$f":"BT51","v":0},0,{"$f":"BW51*BX51","v":0},null,null,null,"Starting Rate",{"$f":"MAX(0,CG33-CH51)","v":5000},{"$f":"MAX(0,CE50-CF50)","v":0},0,{"$f":"MAX(0,CD51-CF51)","v":5000},{"$f":"CF43+CF44","v":0},null,"Starting Rate",{"$f":"MAX(0,CN33-CO51)","v":5000},{"$f":"MAX(0,CL50-CM50)","v":0},0,{"$f":"MAX(0,CK51-CM51)","v":5000},{"$f":"CM43+CM44","v":0}]
[null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"M34","v":1000},{"$f":"MAX(0,K51-L51)","v":0},0,{"$f":"MAX(0,J52-L52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"T34","v":1000},{"$f":"MAX(0,R51-S51)","v":0},0,{"$f":"MAX(0,Q52-S52)","v":1000},null,null,{"$f":"$L$52*Z52","v":0},0,0,0,0,null,null,null,null,"Personal Savings Allowance",{"$f":"AJ34","v":1000},{"$f":"MAX(0,AH51-AI51)","v":0},0,{"$f":"MAX(0,AG52-AI52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"AV34","v":1000},{"$f":"MAX(0,AT51-AU51)","v":0},0,{"$f":"MAX(0,AS52-AU52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"BC34","v":1000},{"$f":"MAX(0,BA51-BB51)","v":0},0,{"$f":"MAX(0,AZ52-BB52)","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$f":"BU34","v":1000},{"$f":"MAX(0,BS51-BT51)","v":0},0,{"$f":"MAX(0,BR52-BT52)","v":1000},null,0,0,0,null,null,null,"Personal Savings Allowance",{"$f":"CG34","v":1000},{"$f":"MAX(0,CE51-CF51)","v":0},0,{"$f":"MAX(0,CD52-CF52)","v":1000},null,null,"Personal Savings Allowance",{"$f":"CN34","v":1000},{"$f":"MAX(0,CL51-CM51)","v":0},0,{"$f":"MAX(0,CK52-CM52)","v":1000}]
[null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"M43","v":12570},{"$f":"MAX(0,K52-L52)","v":0},0,{"$f":"MAX(0,J53-L53)","v":12570},null,null,"Personal Allowance",{"$f":"T43","v":12570},{"$f":"MAX(0,R52-S52)","v":0},0,{"$f":"MAX(0,Q53-S53)","v":12570},null,null,{"$f":"$L$53*Z53","v":0},0,0,0,0,null,null,null,null,"Personal Allowance",{"$f":"AJ43","v":12570},{"$f":"MAX(0,AH52-AI52)","v":0},0,{"$f":"MAX(0,AG53-AI53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,AV44-SUM(AU51:AU52))","v":37700},{"$f":"MAX(0,AT52-AU52)","v":0},0,{"$f":"MAX(0,AS53-AU53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,BC44-SUM(BB51:BB52))","v":37700},{"$f":"MAX(0,BA52-BB52)","v":0},0,{"$f":"MAX(0,AZ53-BB53)","v":37700},null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"BU43","v":12570},{"$f":"MAX(0,BS52-BT52)","v":0},0,{"$f":"MAX(0,BR53-BT53)","v":12570},null,0,0,0,null,null,null,"Basic Rate",{"$f":"MAX(0,CG44-SUM(CF51:CF52))","v":37700},{"$f":"MAX(0,CE52-CF52)","v":0},0,{"$f":"MAX(0,CD53-CF53)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,CN44-SUM(CM51:CM52))","v":37700},{"$f":"MAX(0,CL52-CM52)","v":0},0,{"$f":"MAX(0,CK53-CM53)","v":37700}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,M44-SUM(L51:L52))","v":37700},{"$f":"MAX(0,K53-L53)","v":0},0,{"$f":"MAX(0,J54-L54)","v":37700},null,null,"Basic Rate",{"$f":"MAX(0,T44-SUM(S51:S52))","v":37700},{"$f":"MAX(0,R53-S53)","v":0},0,{"$f":"MAX(0,Q54-S54)","v":37700},null,null,{"$f":"$L$54*Z54","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,null,"Basic Rate",{"$f":"MAX(0,AJ44-SUM(AI51:AI52))","v":37700},{"$f":"MAX(0,AH53-AI53)","v":0},0,{"$f":"MAX(0,AG54-AI54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"AV45-AW54","v":87440},{"$f":"MAX(0,AT53-AU53)","v":0},0,{"$f":"MAX(0,AS54-AU54)","v":87440},{"$f":"MIN(AV45,MAX(0,AU52-AV44))","v":0},null,"Higher Rate",{"$f":"BC45-BD54","v":87440},{"$f":"MAX(0,BA53-BB53)","v":0},0,{"$f":"MAX(0,AZ54-BB54)","v":87440},{"$f":"MIN(BC45,MAX(0,BB52-BC44))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"MAX(0,BU44-SUM(BT51:BT52))","v":37700},{"$f":"MAX(0,BS53-BT53)","v":0},0,{"$f":"MAX(0,BR54-BT54)","v":37700},null,0,{"$f":"'Parameters_Inc Calcs'!$E$4","v":0.22},0,null,null,null,"Higher Rate",{"$f":"CG45-CH54","v":87440},{"$f":"MAX(0,CE53-CF53)","v":0},0,{"$f":"MAX(0,CD54-CF54)","v":87440},{"$f":"MIN(CG45,MAX(0,CF52-CG44))","v":0},null,"Higher Rate",{"$f":"CN45-CO54","v":87440},{"$f":"MAX(0,CL53-CM53)","v":0},0,{"$f":"MAX(0,CK54-CM54)","v":87440},{"$f":"MIN(CN45,MAX(0,CM52-CN44))","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"M45-N55","v":87440},{"$f":"MAX(0,K54-L54)","v":0},0,{"$f":"MAX(0,J55-L55)","v":87440},{"$f":"MIN(M45,MAX(0,L52-M44))","v":0},null,"Higher Rate",{"$f":"T45-U55","v":87440},{"$f":"MAX(0,R54-S54)","v":0},0,{"$f":"MAX(0,Q55-S55)","v":87440},{"$f":"MIN(T45,MAX(0,S52-T44))","v":0},null,{"$f":"$L$55*Z55","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,null,"Higher Rate",{"$f":"AJ45-AK55","v":87440},{"$f":"MAX(0,AH54-AI54)","v":0},0,{"$f":"MAX(0,AG55-AI55)","v":87440},{"$f":"MIN(AJ45,MAX(0,AI52-AJ44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AT54-AU54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BA54-BB54)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"BU45-BV55","v":87440},{"$f":"MAX(0,BS54-BT54)","v":0},0,{"$f":"MAX(0,BR55-BT55)","v":87440},{"$f":"MIN(BU45,MAX(0,BT52-BU44))","v":0},0,{"$f":"'Parameters_Inc Calcs'!$E$5","v":0.42},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CE54-CF54)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,CL54-CM54)","v":0},0]
[null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,K55-L55)","v":0},0,null,null,null,"Additional Rate",null,{"$f":"MAX(0,R55-S55)","v":0},0,null,null,null,{"$f":"$L$56*Z56","v":0},0,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,AH55-AI55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(AN51:AN56)","v":0},{"$f":"AO56-W57","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional Rate",null,{"$f":"MAX(0,BS55-BT55)","v":0},0,null,null,0,{"$f":"'Parameters_Inc Calcs'!$E$8","v":0.47},0,{"$f":"SUM(BY51:BY56)","v":0},{"$f":"BZ56-W57","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W51:W56)","v":0},{"$f":"SUM(X51:X56)","v":0},{"$f":"SUM(Y51:Y56)","v":0},null,{"$f":"SUM(AA51:AA56)","v":0}]
[null,null,null,null,null,null,null,null,"CGT allowances set to zero here as used in CGT calcs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deficiency Calcs",null,null,null,null,null,null,"Step 5 Total",null,{"$f":"SUM(AO19:AO57)","v":0},null,null,null,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,{"$f":"SUM(BZ19:BZ57)","v":0}]
[null,null,null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Capital Gains Tax Band Apportionment",null,null,null,null,null,null,"Before","After","Amount","Rate","Add Tax",null,"Growth",{"$f":"Y29+Y47+Y63","v":0},null,null,{"$f":"IF(Bonds!N71<0,Bonds!N71,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is gain negative?",{"$f":"IF(Bonds!N85<0,Bonds!N85,0)","v":0}]
[null,null,null,null,null,null,null,null,"Annual Exemption",0,0,{"$f":"MIN(J60,K60)","v":0},{"$f":"MAX(0,J60-L60)","v":0},null,null,"Annual Exemption",{"$f":"IF(Inputs!D11=\"No\",0,'Parameters_Inc Calcs'!D16)","v":3000},{"$f":"CGT!P47","v":0},{"$f":"MIN(Q60,R60)","v":0},{"$f":"MAX(0,Q60-S60)","v":3000},null,null,{"$f":"$L$60*Z60","v":0},{"$f":"S60*Z60","v":0},{"$f":"S60-L60","v":0},0,{"$f":"Y60*Z60","v":0},null,"Tax inc CGT",{"$f":"AA63+AA47+AA29","v":0},null,null,{"$f":"Bonds!N74","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(AH51-AI53)*'Parameters_Inc Calcs'!E4","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max previous gains?",{"$f":"Bonds!N88","v":0},null,null,null,null,"Less Onshore Bond Tax Credit",null,null,{"$f":"(BS51-BT53)*'Parameters_Inc Calcs'!AO4","v":0}]
[null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"M44","v":37700},{"$f":"MAX(0,K60-L60)","v":0},{"$f":"MIN(J61,K61)","v":0},{"$f":"MAX(0,J61-L61)","v":37700},null,null,"Basic Rate",{"$f":"T44","v":37700},{"$f":"MAX(0,R60-S60)","v":0},{"$f":"MIN(Q61,R61)","v":0},{"$f":"MAX(0,Q61-S61)","v":37700},null,null,{"$f":"$L$61*Z61","v":0},{"$f":"S61*Z61","v":0},{"$f":"S61-L61","v":0},{"$f":"'Parameters_Inc Calcs'!$F$4","v":0.18},{"$f":"Y61*Z61","v":0},null,"Tax Exc CGT",{"$f":"AD27","v":0},null,"Max Deficiency",{"$f":"MIN(-AG59,AG60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"BO47","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Max Deficiency",{"$f":"MIN(-BR59,BR60)","v":0},null,null,null,null,"Less Top Slicing Relief",null,null,{"$f":"CZ47","v":0}]
[null,null,null,null,null,null,null,null,"Higher Rate",null,{"$f":"K61-L61","v":0},{"$f":"MIN(J62,K62)","v":0},{"$f":"MAX(0,J62-L62)","v":0},null,null,"Higher Rate",null,{"$f":"R61-S61","v":0},{"$f":"MIN(Q62,R62)","v":0},{"$f":"MAX(0,Q62-S62)","v":0},null,null,{"$f":"$L$62*Z62","v":0},{"$f":"S62*Z62","v":0},{"$f":"S62-L62","v":0},{"$f":"'Parameters_Inc Calcs'!$F$5","v":0.24},{"$f":"Y62*Z62","v":0},null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"AK63+AK64","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowances","Still to tax","Used","Unused","Value","Less Deficiency Relief",null,null,{"$f":"BV63+BV64","v":0}]
[null,null,null,null,null,null,null,null,"Nil Rate available",{"$f":"J60","v":0},null,null,null,null,null,"Nil Rate available",{"$f":"Q60","v":3000},null,null,null,null,null,{"$f":"SUM(W60:W62)","v":0},{"$f":"SUM(X60:X62)","v":0},{"$f":"SUM(Y60:Y62)","v":0},null,{"$f":"SUM(AA60:AA62)","v":0},null,"Inc CGT rate",{"$f":"AD60/AD59","v":{"$error":"#DIV/0!"}},null,"Divis in HRT",{"$f":"AG61","v":0},{"$f":"L45","v":0},{"$f":"MIN(AH63,AG63)","v":0},{"$f":"MAX(0,AG63-AI63)","v":0},{"$f":"AI63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(AO60:AO62)","v":0},null,null,null,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",{"$f":"BR61","v":0},{"$f":"L45","v":0},{"$f":"MIN(BS63,BR63)","v":0},{"$f":"MAX(0,BR63-BT63)","v":0},{"$f":"BT63*('Parameters_Inc Calcs'!$D$5-'Parameters_Inc Calcs'!$D$4)","v":0},null,null,null,{"$f":"SUM(BZ60:BZ62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exc CGT rate",{"$f":"AD61/AD59","v":{"$error":"#DIV/0!"}},null,"Savings and NSND in HRT",{"$f":"AJ63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(AH64,AG64)","v":0},{"$f":"MAX(0,AG64-AI64)","v":0},{"$f":"AI64*('Parameters_Inc Calcs'!$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":"BU63","v":0},{"$f":"L27+L18","v":0},{"$f":"MIN(BS64,BR64)","v":0},{"$f":"MAX(0,BR64-BT64)","v":0},{"$f":"BT64*('Parameters_Inc Calcs'!$E$5-'Parameters_Inc Calcs'!$E$4)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Tax Before",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax payable",null,{"$f":"MAX(0,AO58-AO63)","v":0},null,null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(0,BZ58-BZ63)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W20+W29+W39+W47+W57+W63","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"AO66-$W$67","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Change in Tax Bill",null,null,null,{"$f":"BZ66-$W$67","v":0}]