{"text_format":"1","workbook":"xlsx","n_sheets":10,"sheets":["Summary","Carry Forward Workings","Taper 16-17","Taper 17-18","Taper 18-19","Taper 19-20","Taper 20-21","Taper 21-22","Taper 22-23","Taper 23-24"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":9,"comments":8,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Summary","index":0,"n_rows":46,"n_cols":28,"rows_kept":46,"cut":false,"hidden":false,"merged":[[45,11,45,19],[42,12,42,15],[36,16,36,19],[37,16,37,19],[38,16,38,19],[39,16,39,19],[41,16,41,19],[34,16,34,19],[35,16,35,19],[40,16,40,19],[27,17,28,18],[24,17,25,18],[24,19,25,19],[0,11,0,12],[0,14,0,15],[30,14,30,15],[30,17,30,18],[27,19,28,19],[16,19,17,19],[14,17,15,18],[11,14,12,19],[20,19,21,19],[18,19,19,19],[22,19,23,19],[28,12,29,15],[21,16,23,17],[17,14,18,17],[36,27,36,30],[37,27,43,30],[14,38,14,39],[14,40,14,41],[16,34,35,35],[14,42,14,43],[14,34,14,35],[14,36,14,37],[14,30,14,31],[7,14,9,19],[14,32,14,33],[14,19,15,19]]}
[null,null,null,null,null,null,null,null,null,null,null,"Annual Allowance Calculator\nbuilt by M&G",null,null,"Tax Year 2023/24"]
["No"]
[null,null,null,null,null,null,null,"For conditional for year joined scheme","Conditional for warnings",null,null,"What tax year did individual first join a pension?",null,null,"Instructions for use"]
["2008/09",1,null,null,null,null,null,{"$f":"IF($C$7>B4,1,0)","v":0},null,null,null,"(If a member prior to 2008/09 tax year select 2008/09).","2008/09",null,"Step1: Input tax year first joined a pension scheme."]
["2009/10",2,null,null,null,null,null,0,null,null,null,null,{"$f":"IF('Carry Forward Workings'!V20>0,\"Pension Inputs have been entered for a year prior to scheme membership - please amend.\",\"\")","v":""},null,"Step2: Calculate tapered AA if applicable using grey button on right hand side."]
["2010/11",3,null,null,null,null,null,0,null,null,null,null,null,null,"Step3: Input existing pension input amounts in white boxes. Inputs are required until there is 3 clear years with no AA excess"]
["2011/12",4,{"$f":"VLOOKUP(M4,A4:B23,2,FALSE)","v":1},"Added to lookup to capture 2020/23",null,null,null,0,null,null,null,"Total inputs for PIPs ending in Tax Year:","Existing Inputs"]
["2012/13",5,null,null,null,null,null,0,null,null,null,{"$f":"A4","v":"2008/09"},0,null,"2008/09 to 2010/11 - Inputs are capped at £50,000 for Carry Forward calculations    "]
["2013/14",6,null,null,null,null,null,0,null,null,null,{"$f":"A5","v":"2009/10"},0]
["2014/15",7,null,null,null,null,null,0,null,null,null,{"$f":"A6","v":"2010/11"},0]
["2015/16 (pre alignment)",8,null,null,null,null,null,0,null,null,null,{"$f":"A7","v":"2011/12"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Suicide Code"]
["2015/16 (post alignment)",8.5,null,null,null,null,null,0,null,null,null,"Inputs prior to 14/10/2010",0,null,"Straddling PIPs - if total inputs are less than or equal to £50,000 then put all in as post 14/10/2010. \nIf total inputs are over £50,000 then you need to enter the pre and post 14/10/10 split of inputs. ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TODAY()","v":"2023-10-11"}]
["2016/17",9,null,null,null,null,null,0,{"$f":"IF('Taper 16-17'!T10>0,IF(M20<>'Taper 16-17'!T10,1,0),0)","v":0},null,null,"Inputs on or after 14/10/2010",0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2024-04-05"]
["2017/18",10,null,null,null,null,null,0,{"$f":"IF('Taper 17-18'!T10>0,IF(M21<>'Taper 17-18'!T10,1,0),0)","v":0},null,null,{"$f":"A8","v":"2012/13"},0]
["2018/19",11,null,null,null,0,null,0,{"$f":"IF('Taper 18-19'!T10>0,IF(M22<>'Taper 18-19'!T10,1,0),0)","v":0},null,null,{"$f":"A9","v":"2013/14"},0,null,null,null,null,null,null,null,{"$f":"IF(AND(O20>0,O20<10000),\"WARNING - This is less than the minimum taper\",\"\")","v":""}]
["2019/20",12,null,null,null,0,null,0,{"$f":"IF('Taper 19-20'!T10>0,IF(M23<>'Taper 19-20'!T10,1,0),0)","v":0},null,null,{"$f":"A10","v":"2014/15"},0]
["2020/21",13,null,null,null,0,null,0,{"$f":"IF('Taper 20-21'!T10>0,IF(M24<>'Taper 20-21'!T10,1,0),0)","v":0},null,null,"2015/16"]
["2021/22",14,null,null,null,null,null,0,{"$f":"IF('Taper 21-22'!T10>0,IF(M25<>'Taper 21-22'!T10,1,0),0)","v":0},null,null,"Inputs prior to 09/07/15",0,null,"Tapered Annual Allowance Details",null,null,null,null,null,{"$f":"IF(AND(O21>0,O21<10000),\"WARNING - This is less than the minimum taper\",\"\")","v":""}]
["2022/23",15,"Added for 2022/23",null,null,0,null,{"$f":"IF($C$7>B19,1,0)","v":0},{"$f":"IF('Taper 22-23'!T10>0,IF(M26<>'Taper 22-23'!T10,1,0),0)","v":0},null,null,"Inputs on or after 09/07/15",0]
["2023/24",16,null,null,null,0,null,{"$f":"IF($C$7>B20,1,0)","v":0},{"$f":"IF('Taper 23-24'!T10>0,IF(M27<>'Taper 23-24'!T10,1,0),0)","v":0},null,null,{"$f":"A13","v":"2016/17"},0,null,0]
[null,null,null,null,null,0,null,null,null,null,null,{"$f":"A14","v":"2017/18"},0,null,0,null,null,null,null,null,{"$f":"IF(AND(O22>0,O22<10000),\"WARNING - This is less than the minimum taper\",\"\")","v":""}]
[null,null,null,null,null,0,null,null,null,null,null,"2018/19",0,null,0,null,"Input the taper figures here if known - or select relevant tab(s) to calculate."]
[null,null,null,null,null,0,null,null,null,null,null,"2019/20",0,null,0]
[null,null,null,null,null,null,null,null,null,null,null,"2020/21",0,null,0,null,null,null,null,null,{"$f":"IF(AND(O23>0,O23<10000),\"WARNING - This is less than the minimum taper\",\"\")","v":""}]
[null,null,null,null,null,0,null,null,null,null,null,"2021/22",0,null,0]
[null,null,null,null,null,0,null,null,null,null,null,"2022/23",0,null,0]
[null,null,null,null,null,null,null,null,null,null,null,"2023/24",0,null,0]
[null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(O24>0,O24<4000),\"WARNING - This is less than the minimum taper\",\"\")","v":""}]
[null,null,null,null,null,0,null,null,null,null,null,null,"Summary Information for 2023/24"]
[null,null,null,null,null,0]
[null,null,null,null,null,0,null,null,null,null,null,null,null,null,"                  Existing Inputs",null,null,null,null,null,{"$f":"IF(AND(O25>0,O25<4000),\"WARNING - This is less than the minimum taper\",\"\")","v":""}]
[null,null,null,null,null,0,null,null,null,null,null,null,"Annual Allowance",null,null,{"$f":"'Carry Forward Workings'!T5","v":60000}]
[null,null,null,null,null,0,null,null,null,null,null,null,"Total Inputs ",null,null,{"$f":"'Carry Forward Workings'!T13","v":0},{"$f":"IF('Taper 23-24'!T9>0,IF('Taper 23-24'!T10>=0,IF(M27='Taper 23-24'!T10,\"\",\"Pension inputs above do not equal pension inputs in the 2023/24 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,0,null,null,null,null,null,null,"Unused allowance from this year ",null,null,{"$f":"'Carry Forward Workings'!T110","v":60000},null,null,null,null,{"$f":"IF(AND(O26>0,O26<4000),\"WARNING - This is less than the minimum taper\",\"\")","v":""},null,null,null,null,null,null,"This is new for 2022/23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Taper 16-17'!T10>0,IF('Taper 16-17'!T11>=0,IF(M20='Taper 16-17'!T11,\"\",\"Pension inputs above do not equal pension inputs in the 2016/17 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Carry Forward available from:",null,null,null,{"$f":"IF('Taper 17-18'!T9>0,IF('Taper 17-18'!T9>=0,IF(M21='Taper 17-18'!T10,\"\",\"Pension inputs above do not equal pension inputs in the 2017/18 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Taper 18-19'!T9>0,IF('Taper 18-19'!T10>=0,IF(M22='Taper 18-19'!T10,\"\",\"Pension inputs above do not equal pension inputs in the 2018/19 taper calculator\"),\"\"),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,"Testing comments"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L24","v":"2020/21"},null,{"$f":"'Carry Forward Workings'!T95","v":40000},null,{"$f":"IF('Taper 19-20'!T9>0,IF('Taper 19-20'!T10>=0,IF(M23='Taper 19-20'!T10,\"\",\"Pension inputs above do not equal pension inputs in the 2019/20 taper calculator\"),\"\"),\"\")","v":""},null,null,null,null,null,null,null,null,null,null,"These warnngs are not present in most of the taper tabs, and need to be added"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L25","v":"2021/22"},null,{"$f":"'Carry Forward Workings'!T100","v":40000},null,{"$f":"IF('Taper 20-21'!T9>0,IF('Taper 20-21'!T10>=0,IF(M24='Taper 20-21'!T10,\"\",\"Pension inputs above do not equal pension inputs in the 2020/21 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,"2022/23",null,{"$f":"'Carry Forward Workings'!T105","v":40000},{"$f":"SUM(O38:O40)","v":120000},{"$f":"IF('Taper 21-22'!T9>0,IF('Taper 21-22'!T10>=0,IF(M25='Taper 21-22'!T10,\"\",\"Pension inputs above do not equal pension inputs in the 2021/22 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Taper 22-23'!T9>0,IF('Taper 22-23'!T10>=0,IF(M26='Taper 22-23'!T10,\"\",\"Pension inputs above do not equal pension inputs in the 2022/23 taper calculator\"),\"\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Chargeable Amount",null,null,{"$f":"'Carry Forward Workings'!T21","v":0},{"$f":"IF(SUM('Carry Forward Workings'!G21:S21)>0,\"Please note there have been chargeable amounts in previous tax years\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,"See Carry Forward Workings for full calculations"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"This calculator is designed to give a general demonstration of how a client's pension contributions can determine any unused Annual Allowance; the client may be able to 'carry forward' unused allowance from the last three years to increase their limit for the current tax year. The Annual Allowance calculator takes in the details of the client's previous and expected contributions to their pension arrangements. It then works out if the client could be subject to an Annual Allowance charge; the amount of unused Annual Allowance including any carry forward opportunities.\n\n\nIt does not take into account all the possible individual circumstances that may impact on the tax position of the investment. It should not be taken as offering advice or any recommendation.\n\nThe default values presented on the tool, do not suggest any recommendation from M&G. The information in this modeller is based on our understanding as at March 2023 of current taxation, legislation and HM Revenue & Customs practice all of which is subject to change without notice."]

{"sheet":"Carry Forward Workings","index":1,"n_rows":137,"n_cols":23,"rows_kept":137,"cut":false,"hidden":false,"merged":[[0,5,0,6],[0,2,0,4],[132,4,132,7],[1,10,1,11],[24,10,24,11],[127,5,127,7],[129,3,129,4],[130,3,130,4],[20,3,21,5]]}
[null,null,"Annual Allowance Calculator - Workings\nbuilt by M&G",null,null,{"$f":"Summary!O1","v":"Tax Year 2023/24"}]
[null,null,null,null,null,null,null,null,null,null,"2015/16"]
[null,null,null,1,2,3,4,5,6,7,8,8.5,9,10,11,12,13,14,15,16,null,{"$f":"Summary!C7","v":1},"Inputted tax year joined scheme"]
[null,null,null,{"$f":"Summary!$A4","v":"2008/09"},{"$f":"Summary!$A5","v":"2009/10"},{"$f":"Summary!$A6","v":"2010/11"},{"$f":"Summary!$A7","v":"2011/12"},{"$f":"Summary!$A8","v":"2012/13"},{"$f":"Summary!$A9","v":"2013/14"},{"$f":"Summary!$A10","v":"2014/15"},"Pre Alignment","Post Alignment",{"$f":"Summary!$A13","v":"2016/17"},{"$f":"Summary!$A14","v":"2017/18"},"2018/19","2019/20","2020/21","2021/22","2022/23","2023/24"]
[null,null,"Annual Allowance Limit",50000,50000,50000,50000,50000,50000,40000,80000,40000,{"$f":"IF(Summary!O20>0,Summary!O20,'Taper 16-17'!E33)","v":40000},{"$f":"IF(Summary!O21>0,Summary!O21,'Taper 17-18'!E33)","v":40000},{"$f":"IF(Summary!O22>0,Summary!O22,'Taper 18-19'!E33)","v":40000},{"$f":"IF(Summary!O23>0,Summary!O23,'Taper 19-20'!E33)","v":40000},{"$f":"IF(Summary!O24>0,Summary!O24,'Taper 20-21'!E33)","v":40000},{"$f":"IF(Summary!O25>0,Summary!O25,'Taper 21-22'!E33)","v":40000},{"$f":"IF(Summary!O26>0,Summary!O26,'Taper 22-23'!E33)","v":40000},{"$f":"IF(Summary!O27>0,Summary!O27,'Taper 23-24'!E33)","v":60000}]
[]
[null,null,"Annual Allowance",{"$f":"IF(D3<Summary!$C$7,0,D5)","v":50000},{"$f":"IF(E3<Summary!$C$7,0,E5)","v":50000},{"$f":"IF(F3<Summary!$C$7,0,F5)","v":50000},{"$f":"IF(G3<Summary!$C$7,0,G5)","v":50000},{"$f":"IF(H3<Summary!$C$7,0,H5)","v":50000},{"$f":"IF(I3<Summary!$C$7,0,I5)","v":50000},{"$f":"IF(J3<Summary!$C$7,0,J5)","v":40000},{"$f":"IF(K3<Summary!$C$7,0,K5)","v":80000},{"$f":"IF(V3=L3,L5,0)","v":0},{"$f":"IF(M3<Summary!$C$7,0,M5)","v":40000},{"$f":"IF(N3<Summary!$C$7,0,N5)","v":40000},{"$f":"IF(O3<Summary!$C$7,0,O5)","v":40000},{"$f":"IF(P3<Summary!$C$7,0,P5)","v":40000},{"$f":"IF(Q3<Summary!$C$7,0,Q5)","v":40000},{"$f":"IF(R3<Summary!$C$7,0,R5)","v":40000},{"$f":"IF(S3<Summary!$C$7,0,S5)","v":40000},{"$f":"IF(T3<Summary!$C$7,0,T5)","v":60000}]
[]
[null,null,"Carry Forward",0,{"$f":"E28","v":50000},{"$f":"F28+F33","v":100000},{"$f":"G28+G33+G38","v":150000},{"$f":"H33+H38+H43","v":150000},{"$f":"I38+I43+I48","v":150000},{"$f":"J43+J48+J53","v":150000},{"$f":"K48+K53+K58","v":140000},{"$f":"L48+L53+L58+L63","v":180000},{"$f":"M53+M58+M63+M70","v":130000},{"$f":"N58+N63+N68+N73","v":120000},{"$f":"O78+O73+O68+O63","v":120000},{"$f":"P83+P78+P73","v":120000},{"$f":"Q88+Q83+Q78","v":120000},{"$f":"R93+R88+R83","v":120000},{"$f":"S98+S93+S88","v":120000},{"$f":"T103+T98+T93","v":120000}]
[]
[null,null,"Maximum Allowance","N/A","N/A","N/A",{"$f":"SUM(G7:G9)","v":200000},200000,200000,190000,220000,{"$f":"SUM(L7:L9)","v":180000},170000,160000,160000,160000,{"$f":"SUM(Q7:Q9)","v":160000},{"$f":"SUM(R7:R9)","v":160000},{"$f":"SUM(S7:S9)","v":160000},{"$f":"SUM(T7:T9)","v":180000}]
[]
[null,null,"Total Inputs (08/09, 09/10 & 10/11 inputs capped at £50,000)",{"$f":"IF(D3<V3,0,MIN(50000,Summary!M8))","v":0},{"$f":"IF(E3<V3,0,MIN(50000,Summary!M9))","v":0},{"$f":"IF(F3<V3,0,MIN(50000,Summary!M10))","v":0},{"$f":"IF(G3<V3,0,(Summary!M12+Summary!M13))","v":0},{"$f":"IF(H3<V3,0,Summary!$M14)","v":0},{"$f":"IF(I3<V3,0,Summary!$M15)","v":0},{"$f":"IF(J3<V3,0,Summary!$M16)","v":0},{"$f":"IF(K3<V3,0,Summary!M18)","v":0},{"$f":"IF(L3<V3,0,Summary!M19)","v":0},{"$f":"IF(M3<V3,0,Summary!$M20)","v":0},{"$f":"IF(N3<V3,0,Summary!$M21)","v":0},{"$f":"IF(O3<V3,0,Summary!$M22)","v":0},{"$f":"IF(P3<V3,0,Summary!$M23)","v":0},{"$f":"IF(Q3<$V$3,0,Summary!$M24)","v":0},{"$f":"IF(R3<$V$3,0,Summary!$M25)","v":0},{"$f":"IF(S3<$V$3,0,Summary!$M26)","v":0},{"$f":"IF(T3<$V$3,0,Summary!$M27)","v":0}]
[]
[null,null,null,{"$f":"MIN(0,D7-D13)","v":0},{"$f":"MIN(0,E7-E13)","v":0},{"$f":"MIN(0,F7-F13)","v":0},{"$f":"H132*-1","v":0},{"$f":"MIN(0,H7-H13)","v":0},0,0,0,0,0,0,0,{"$f":"MIN(0,P7-P13)","v":0},{"$f":"MIN(0,Q7-Q13)","v":0},{"$f":"MIN(0,R7-R13)","v":0},{"$f":"MIN(0,S7-S13)","v":0},{"$f":"MIN(0,T7-T13)","v":0}]
[null,null,"Excess over standard Annual Allowance",{"$f":"D15*-1","v":0},0,0,{"$f":"G15*-1","v":0},0,0,0,0,{"$f":"L15*-1","v":0},0,0,0,0,{"$f":"Q15*-1","v":0},{"$f":"R15*-1","v":0},{"$f":"S15*-1","v":0},{"$f":"T15*-1","v":0}]
[]
[null,null,"Chargeable Amount logic",null,null,null,{"$f":"IF(G21>0,1,0)","v":0},{"$f":"IF(H21>0,1,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,"In scheme (based on inputs)",{"$f":"IF(D3>=$V$3,\"YES\",IF(SUM($D$13:D13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(E3>=$V$3,\"YES\",IF(SUM($D$13:E13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(F3>=$V$3,\"YES\",IF(SUM($D$13:F13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(G3>=$V$3,\"YES\",IF(SUM($D$13:G13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(H3>=$V$3,\"YES\",IF(SUM($D$13:H13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(I3>=$V$3,\"YES\",IF(SUM($D$13:I13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(J3>=$V$3,\"YES\",IF(SUM($D$13:J13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(K3>=$V$3,\"YES\",IF(SUM($D$13:K13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(L3>=$V$3,\"YES\",IF(SUM($D$13:L13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(M3>=$V$3,\"YES\",IF(SUM($D$13:M13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(N3>=$V$3,\"YES\",IF(SUM($D$13:N13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(O3>=$V$3,\"YES\",IF(SUM($D$13:O13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(P3>=$V$3,\"YES\",IF(SUM($D$13:P13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(Q3>=$V$3,\"YES\",IF(SUM($D$13:Q13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(R3>=$V$3,\"YES\",IF(SUM($D$13:R13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(S3>=$V$3,\"YES\",IF(SUM($D$13:S13)>0,\"YES\",\"NO\"))","v":"YES"},{"$f":"IF(T3>=$V$3,\"YES\",IF(SUM($D$13:T13)>0,\"YES\",\"NO\"))","v":"YES"},null,{"$f":"COUNTIF(D19:K19,\"YES\")","v":8},">0 means they had nil allowance post, 0 means they joined after budget (assuming inputs OK)"]
[null,null,"Date joined scheme wrong (inputs before date selected) ",{"$f":"AND(D3<$V$3,D13>0)","v":false},{"$f":"AND(E3<$V$3,SUM($D$13:E13)>0)","v":false},{"$f":"AND(F3<$V$3,SUM($D$13:F13)>0)","v":false},{"$f":"AND(G3<$V$3,SUM($D$13:G13)>0)","v":false},{"$f":"AND(H3<$V$3,SUM($D$13:H13)>0)","v":false},{"$f":"AND(I3<$V$3,SUM($D$13:I13)>0)","v":false},{"$f":"AND(J3<$V$3,SUM($D$13:J13)>0)","v":false},{"$f":"AND(K3<$V$3,SUM($D$13:K13)>0)","v":false},{"$f":"AND(L3<$V$3,SUM($D$13:L13)>0)","v":false},{"$f":"AND(M3<$V$3,SUM($D$13:M13)>0)","v":false},{"$f":"AND(N3<$V$3,SUM($D$13:N13)>0)","v":false},{"$f":"AND(O3<$V$3,SUM($D$13:O13)>0)","v":false},{"$f":"AND(P3<$V$3,SUM($D$13:P13)>0)","v":false},{"$f":"AND(Q3<$V$3,SUM($D$13:Q13)>0)","v":false},{"$f":"AND(R3<$V$3,SUM($D$13:R13)>0)","v":false},{"$f":"AND(S3<$V$3,SUM($D$13:S13)>0)","v":false},{"$f":"AND(T3<$V$3,SUM($D$13:T13)>0)","v":false},null,{"$f":"COUNTIF(D20:S20,TRUE)","v":0},">0 means warning on summary page:"]
[null,null,"Chargeable Amount","Inputs are capped at £50,000",null,null,{"$f":"G41","v":0},{"$f":"H46","v":0},{"$f":"I51","v":0},{"$f":"J56","v":0},{"$f":"K61","v":0},{"$f":"L61","v":0},{"$f":"M71","v":0},{"$f":"N76","v":0},{"$f":"O81","v":0},{"$f":"P86","v":0},{"$f":"Q91","v":0},{"$f":"R96","v":0},{"$f":"S101","v":0},{"$f":"T106","v":0},null,"Previous cargeable event logic",{"$f":"IF((SUM(G21:S21)>0),1,0)","v":0}]
[]
[null,null,"Carry Forward still available this year",null,null,null,{"$f":"G30+G35+G40","v":150000},{"$f":"H35+H40+H45","v":150000},{"$f":"I40+I45+I50","v":150000},{"$f":"J45+J50+J55","v":150000},{"$f":"K50+K55+K60+K65","v":180000},{"$f":"L50+L55+L60+L65","v":180000},{"$f":"M55+M60+M65+M70","v":130000},{"$f":"N60+N65+N70+N75","v":120000},{"$f":"O65+O70+O75+O80","v":120000},{"$f":"P85+P80+P75","v":120000},{"$f":"Q90+Q85+Q80","v":120000},{"$f":"R95+R90+R85","v":120000},{"$f":"S100+S95+S90","v":120000},{"$f":"T105+T100+T95","v":120000}]
[]
[null,null,"Carry Forward Calculations - Existing Inputs",null,null,null,null,null,null,null,{"$f":"K2","v":"2015/16"}]
[null,null,null,{"$f":"D4","v":"2008/09"},"2009/10","2010/11","2011/12","2012/13","2013/14","2014/15","Pre Alignment","Post Alignment","2016/17","2017/18","2018/19","2019/20","2020/21",{"$f":"R4","v":"2021/22"},"2022/23","2023/24"]
[null,1,{"$f":"Summary!$A4","v":"2008/09"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1]
[null,null,"Unused",{"$f":"D7","v":50000},{"$f":"D30","v":50000},{"$f":"E30","v":50000},{"$f":"F30","v":50000}]
[null,null,"Used up",{"$f":"MIN(D7,D13)","v":0},0,0,{"$f":"IF(G16=0,0,IF(G28-G16<0,G28,G16))","v":0}]
[null,null,"Available",{"$f":"MAX(0,D28-D29)","v":50000},{"$f":"MAX(0,E28-E29)","v":50000},{"$f":"MAX(0,F28-F29)","v":50000},{"$f":"MAX(0,G28-G29)","v":50000}]
[null,null,null,null,null,"Excess remaining",{"$f":"G16-G29","v":0},{"$f":"H16","v":0}]
[null,2,{"$f":"Summary!$A5","v":"2009/10"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,2]
[null,null,{"$f":"C$28","v":"Unused"},null,{"$f":"E7","v":50000},{"$f":"E35","v":50000},{"$f":"F35","v":50000},{"$f":"G35","v":50000}]
[null,null,{"$f":"C$29","v":"Used up"},null,{"$f":"MIN(E7,E13)","v":0},0,{"$f":"IF(G16=0,0,IF(G33-G31<0,G33,G31))","v":0},{"$f":"IF(H16=0,0,IF(H33-H31<0,H33,H31))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,{"$f":"E33-E34","v":50000},{"$f":"F33-F34","v":50000},{"$f":"G33-G34","v":50000},{"$f":"H33-H34","v":50000}]
[null,null,null,null,null,"Excess remaining",{"$f":"G31-G34","v":0},{"$f":"H31-H34","v":0},{"$f":"I16","v":0}]
[null,3,{"$f":"Summary!$A6","v":"2010/11"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,3]
[null,null,{"$f":"C$28","v":"Unused"},null,null,{"$f":"F7","v":50000},{"$f":"F40","v":50000},{"$f":"G40","v":50000},{"$f":"H40","v":50000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,{"$f":"MIN(F7,F13)","v":0},{"$f":"IF(G16=0,0,IF(G38-G36<0,G38,G36))","v":0},{"$f":"IF(H16=0,0,IF(H38-H36<0,H38,H36))","v":0},{"$f":"IF(I15=0,0,IF(((I15*-1)-I29-I34)>I38,I38,(I15*-1)-I29-I34))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,{"$f":"F38-F39","v":50000},{"$f":"G38-G39","v":50000},{"$f":"H38-H39","v":50000},{"$f":"I38-I39","v":50000}]
[null,null,null,null,null,"Excess remaining",{"$f":"G36-G39","v":0},{"$f":"H36-H39","v":0},{"$f":"I36-I39","v":0},{"$f":"J16","v":0}]
[null,4,{"$f":"Summary!$A7","v":"2011/12"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,4,null,null,"Column S added"]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,{"$f":"G7","v":50000},{"$f":"G45","v":50000},{"$f":"H45","v":50000},{"$f":"I45","v":50000},null,null,null,null,null,null,null,null,null,null,null,"Rows 112 to 115 added"]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,{"$f":"MIN(G7,G13)","v":0},{"$f":"IF(H16=0,0,IF(H43-H41<0,H43,H41))","v":0},{"$f":"IF(I16=0,0,IF(I43-I41<0,I43,I41))","v":0},{"$f":"IF(J16=0,0,IF(J43-J41<0,J43,J41))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,{"$f":"MAX(0,G43-G44)","v":50000},{"$f":"H43-H44","v":50000},{"$f":"I43-I44","v":50000},{"$f":"J43-J44","v":50000}]
[null,null,null,null,null,null,"Excess remaining",{"$f":"H41-H44","v":0},{"$f":"I41-I44","v":0},{"$f":"J41-J44","v":0},{"$f":"K16","v":0}]
[null,5,{"$f":"Summary!$A8","v":"2012/13"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,5]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,{"$f":"H7","v":50000},{"$f":"H50","v":50000},{"$f":"I50","v":50000},{"$f":"J50","v":50000},{"$f":"K50","v":50000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,{"$f":"MIN(H7,H13)","v":0},{"$f":"IF(I16=0,0,IF(I48-I46<0,I48,I46))","v":0},{"$f":"IF(J16=0,0,IF(J48-J46<0,J48,J46))","v":0},{"$f":"IF(K16=0,0,IF(K48-K46<0,K48,K46))","v":0},{"$f":"IF(L66=0,0,IF(L48-L66<0,L48,L66))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,{"$f":"H48-H49","v":50000},{"$f":"I48-I49","v":50000},{"$f":"J48-J49","v":50000},{"$f":"K48-K49","v":50000},{"$f":"L48-L49","v":50000}]
[null,null,null,null,null,null,null,"Excess remaining",{"$f":"I46-I49","v":0},{"$f":"J46-J49","v":0},{"$f":"K16-K49","v":0},{"$f":"L66-L49","v":0},{"$f":"M16","v":0}]
[null,6,{"$f":"Summary!$A9","v":"2013/14"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,6]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,{"$f":"I7","v":50000},{"$f":"I55","v":50000},{"$f":"J55","v":50000},{"$f":"K55","v":50000},{"$f":"L55","v":50000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,{"$f":"MIN(I7,I13)","v":0},{"$f":"IF(J16=0,0,IF(J53-J51<0,J53,J51))","v":0},{"$f":"IF(K16=0,0,IF(K53-K51<0,K53,K51))","v":0},{"$f":"IF(L51=0,0,IF(L53-L51<0,L53,L51))","v":0},{"$f":"IF(M16=0,0,IF(M53-M51<0,M53,M51))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,{"$f":"I53-I54","v":50000},{"$f":"J53-J54","v":50000},{"$f":"K53-K54","v":50000},{"$f":"L53-L54","v":50000},{"$f":"M53-M54","v":50000}]
[null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"J51-J54","v":0},{"$f":"K51-K54","v":0},{"$f":"L51-L54","v":0},{"$f":"M51-M54","v":0},{"$f":"N16","v":0}]
[null,7,{"$f":"Summary!$A10","v":"2014/15"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,7]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,{"$f":"J7","v":40000},{"$f":"J60","v":40000},{"$f":"K60","v":40000},{"$f":"L60","v":40000},{"$f":"M60","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,{"$f":"MIN(J7,J13)","v":0},{"$f":"IF(K16=0,0,IF(K58-K56<0,K58,K56))","v":0},{"$f":"IF(L16=0,0,IF(L58-L56<0,L58,L56))","v":0},{"$f":"IF(M16=0,0,IF(M58-M56<0,M58,M56))","v":0},{"$f":"IF(N16=0,0,IF(N58-N56<0,N58,N56))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,{"$f":"J58-J59","v":40000},{"$f":"K58-K59","v":40000},{"$f":"L58-L59","v":40000},{"$f":"M58-M59","v":40000},{"$f":"N58-N59","v":40000}]
[null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"K56-K59","v":0},{"$f":"L56-L59","v":0},{"$f":"M56-M59","v":0},{"$f":"N56-N59","v":0},{"$f":"O16","v":0}]
[null,8,{"$f":"Summary!$A11","v":"2015/16 (pre alignment)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,8]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,{"$f":"K7","v":80000},{"$f":"K65","v":40000},{"$f":"L65","v":40000},{"$f":"M65","v":40000},{"$f":"N65","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,{"$f":"MIN(K7,K13)","v":0},{"$f":"MIN(L63,L13)","v":0},{"$f":"IF(M16=0,0,IF(M63-M61<0,M63,M61))","v":0},{"$f":"IF(N16=0,0,IF(N63-N61<0,N63,N61))","v":0},{"$f":"IF(O16=0,0,IF(O63-O61<0,O63,O61))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,{"$f":"MIN(K63-K64,40000)","v":40000},{"$f":"L63-L64","v":40000},{"$f":"M63-M64","v":40000},{"$f":"N63-N64","v":40000},{"$f":"O63-O64","v":40000}]
[null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"L16-L64","v":0},{"$f":"M61-M64","v":0},{"$f":"N61-N64","v":0},{"$f":"O61-O64","v":0},{"$f":"P16","v":0}]
[null,null,{"$f":"Summary!$A12","v":"2015/16 (post alignment)"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,{"$f":"L7","v":0},{"$f":"L70","v":0},{"$f":"M70","v":0},{"$f":"N70","v":0}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,{"$f":"MIN(L7,L13)","v":0},{"$f":"IF(M16=0,0,IF(M68-M66<0,M68,M66))","v":0},{"$f":"IF(N16=0,0,IF(N68-N66<0,N68,N66))","v":0},{"$f":"IF(O16=0,0,IF(O68-O66<0,O68,O66))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,{"$f":"L68-L69","v":0},{"$f":"M68-M69","v":0},{"$f":"N68-N69","v":0},{"$f":"O68-O69","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"L16","v":0},{"$f":"M66-M69","v":0},{"$f":"N66-N69","v":0},{"$f":"O66-O69","v":0}]
[null,9,{"$f":"Summary!$A13","v":"2016/17"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,9]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,{"$f":"M7","v":40000},{"$f":"M75","v":40000},{"$f":"N75","v":40000},{"$f":"O75","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,{"$f":"MIN(M7,M13)","v":0},{"$f":"IF(N16=0,0,IF(N73-N71<0,N73,N71))","v":0},{"$f":"IF(O16=0,0,IF(O73-O71<0,O73,O71))","v":0},{"$f":"IF(P16=0,0,IF(P73-P66<0,P73,P66))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,{"$f":"M73-M74","v":40000},{"$f":"N73-N74","v":40000},{"$f":"O73-O74","v":40000},{"$f":"P73-P74","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"N71-N74","v":0},{"$f":"O71-O74","v":0},{"$f":"P66-P74","v":0},{"$f":"Q16","v":0}]
[null,10,{"$f":"Summary!$A14","v":"2017/18"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,{"$f":"N7","v":40000},{"$f":"N80","v":40000},{"$f":"O80","v":40000},{"$f":"P80","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(N7,N13)","v":0},{"$f":"IF(O16=0,0,IF(O78-O76<0,O78,O76))","v":0},{"$f":"IF(P16=0,0,IF(P78-P76<0,P78,P76))","v":0},{"$f":"IF(Q16=0,0,IF(Q78-Q16<0,Q78,Q16))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,{"$f":"N78-N79","v":40000},{"$f":"O78-O79","v":40000},{"$f":"P78-P79","v":40000},{"$f":"Q78-Q79","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"O76-O79","v":0},{"$f":"P76-P79","v":0},{"$f":"Q76-Q79","v":0},{"$f":"R16","v":0}]
[null,11,{"$f":"Summary!A15","v":"2018/19"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"O7","v":40000},{"$f":"O85","v":40000},{"$f":"P85","v":40000},{"$f":"Q85","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(O7,O13)","v":0},{"$f":"IF(P16=0,0,IF(P83-P81<0,P83,P81))","v":0},{"$f":"IF(Q16=0,0,IF(Q83-Q81<0,Q83,Q81))","v":0},{"$f":"IF(R16=0,0,IF(R83-R16<0,R83,R16))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"O83-O84","v":40000},{"$f":"P83-P84","v":40000},{"$f":"Q83-Q84","v":40000},{"$f":"R83-R84","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"P81-P84","v":0},{"$f":"Q81-Q84","v":0},{"$f":"R81-R84","v":0},{"$f":"S16","v":0}]
[null,null,{"$f":"Summary!A16","v":"2019/20"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P7","v":40000},{"$f":"P90","v":40000},{"$f":"Q90","v":40000},{"$f":"R90","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(P7,P13)","v":0},{"$f":"IF(Q16=0,0,IF(Q88-Q86<0,Q88,Q86))","v":0},{"$f":"IF(R16=0,0,IF(R88-R86<0,R88,R86))","v":0},{"$f":"IF(S16=0,0,IF(S88-S16<0,S88,S16))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P88-P89","v":40000},{"$f":"Q88-Q89","v":40000},{"$f":"R88-R89","v":40000},{"$f":"S88-S89","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"Q86-Q89","v":0},{"$f":"R86-R89","v":0},{"$f":"S86-S89","v":0},{"$f":"T16","v":0}]
[null,null,{"$f":"Summary!A17","v":"2020/21"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q7","v":40000},{"$f":"Q95","v":40000},{"$f":"R95","v":40000},{"$f":"S95","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(Q7,Q13)","v":0},{"$f":"IF(R16=0,0,IF(R93-R91<0,R93,R91))","v":0},{"$f":"IF(S16=0,0,IF(S93-S91<0,S93,S91))","v":0},{"$f":"IF(T16=0,0,IF(T93-T91<0,T93,T91))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q93-Q94","v":40000},{"$f":"R93-R94","v":40000},{"$f":"S93-S94","v":40000},{"$f":"T93-T94","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"R91-R94","v":0},{"$f":"S91-S94","v":0},{"$f":"T91-T94","v":0}]
[null,null,{"$f":"Summary!A18","v":"2021/22"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R7","v":40000},{"$f":"R100","v":40000},{"$f":"S100","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(R7,R13)","v":0},{"$f":"IF(S16=0,0,IF(S98-S96<0,S98,S96))","v":0},{"$f":"IF(T16=0,0,IF(T98-T96<0,T98,T96))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R98-R99","v":40000},{"$f":"S98-S99","v":40000},{"$f":"T98-T99","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"S96-S99","v":0},{"$f":"T96-T99","v":0}]
[null,null,{"$f":"Summary!A19","v":"2022/23"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S7","v":40000},{"$f":"S105","v":40000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(S7,S13)","v":0},{"$f":"IF(T16=0,0,IF(T103-T101<0,T103,T101))","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S103-S104","v":40000},{"$f":"T103-T104","v":40000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Excess remaining",{"$f":"T101-T104","v":0}]
[null,null,{"$f":"Summary!A20","v":"2023/24"}]
[null,null,{"$f":"C$28","v":"Unused"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T7","v":60000}]
[null,null,{"$f":"C$29","v":"Used up"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(T7,T13)","v":0}]
[null,null,{"$f":"C$30","v":"Available"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T108-T109","v":60000}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"2010 Straddling PIP calculation"]
[null,null,null,null,null,"Allowance","Actual","Excess"]
[null,null,null,"Pre 14/10/10",null,{"$f":"255000-(MIN(50000,G131))","v":255000},{"$f":"Summary!M12","v":0},{"$f":"MAX(0,G130-F130)","v":0}]
[null,null,null,"Post 14/10/10",null,{"$f":"G5","v":50000},{"$f":"Summary!M13","v":0},{"$f":"MAX(0,G131-F131)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(H130:H131)","v":0}]
[null,null,null,null,"2015 Pre and Post Budget PIPs"]
[null,null,null,null,null,"Allowance","Actual","Excess"]
[null,null,null,null,"Pre 9/7/15",{"$f":"K7","v":80000},{"$f":"Summary!M18","v":0},{"$f":"MAX(0,G135-F135)","v":0}]
[null,null,null,null,"Post 9/7/15",{"$f":"IF(H135>0,0,MIN(40000,80000-G135))","v":40000},{"$f":"Summary!M19","v":0},{"$f":"MAX(0,G136-F136)","v":0}]
[null,null,null,null,null,null,null,{"$f":"SUM(H135:H136)","v":0}]

{"sheet":"Taper 16-17","index":2,"n_rows":37,"n_cols":20,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,3,2,4],[36,3,43,3]]}
[null,null,null,"Tapered Annual Allowance Calculator 2016/17 Tax Year"]
[]
[null,null,null,"Instructions:\nInput relevant figures in white boxes. Tapered Allowance will be calculated where relevant.\nFor income definitions see Pensions Tax Manual - PTM057100",null,null,null,null,"Adjusted \nIncome",null,null,null,"Threshold\nIncome"]
[]
[null,null,null,"Total Income",0,null,null,null,{"$f":"E5","v":0},null,null,null,{"$f":"E5","v":0}]
[null,null,null,"(please remember to deduct net pay contributions from this figure)",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Allowable Reliefs",0,null,null,null,{"$f":"E8","v":0},null,null,null,{"$f":"E8","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Net Pay Contributions",0,null,null,null,{"$f":"E10","v":0},null,null,null,null,null,null,null,null,null,"Total Inputs",{"$f":"E5+E8+E10+E13+E16+E18+E20+E23+E26","v":0}]
[null,null,null,"(including any s226 contributions)",null,null,null,null,null,null,null,null,"-",null,null,null,null,null,"AA Input",{"$f":"(E10-E20)+E13+E16+E18","v":0}]
[]
[null,null,null,"Relief at Source contributions (Gross)",0,null,null,null,null,null,null,null,{"$f":"E13","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Value of employer pension contributions"]
[null,null,null,"Employer Penson Contributions to Money Purchase",0,null,null,null,{"$f":"E16","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Total DB Pension Input Amount for year",0,null,null,null,{"$f":"E18","v":0}]
[null,null,null,null,null,null,null,null,"-"]
[null,null,null,"Total gross employee contribution to DB  scheme(s) included above",0,null,null,null,{"$f":"E20","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Employment Income given up post 09/07/15",0,null,null,null,null,null,null,null,{"$f":"E23","v":0}]
[null,null,null,"e.g. Salary Sacrifice - Remember to add the new employer contribution above",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Taxable Lump Sum Death Benefits (Gross Value)",0,null,null,null,{"$f":"E26","v":0},null,null,null,{"$f":"E26","v":0}]
[]
[null,null,null,"Totals",null,null,null,null,{"$f":"I5-I8+I10+(I16+I18-I20)-I26","v":0},null,null,null,{"$f":"M5-M8-M13+M23-M26","v":0}]
[]
[null,null,null,"Limit breached?",null,null,null,null,{"$f":"IF(I28>150002,\"Yes\",\"No\")","v":"No"},null,null,null,{"$f":"IF(M28>110000,\"Yes\",\"No\")","v":"No"}]
[]
[null,null,null,"Is the Taper Triggered?",{"$f":"IF((I30=\"YES\")*AND(M30=\"YES\"),\"Yes\",\"No\")","v":"No"}]
[null,null,null,"Annual Allowance for 2016/17",{"$f":"ROUNDUP(MAX(10000,0,IF(E32=\"Yes\",40000-((I28-150000)/2),40000)),0)","v":40000}]
[]
[]
[]
[null,null,null,"Warning, once you have calculated the remaining AA for the member be aware that any further contributions may change the tapered calculation. \n\nFor instance if the employer is planning to contribute the remaining AA for a member, the contribution they can make will be  two thirds of the remaining AA that has been calculated. "]

{"sheet":"Taper 17-18","index":3,"n_rows":37,"n_cols":20,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,3,2,4],[36,3,43,3]]}
[null,null,null,"Tapered Annual Allowance Calculator 2017/18 Tax Year"]
[]
[null,null,null,"Instructions:\nInput relevant figures in white boxes. Tapered Allowance will be calculated where relevant.\nFor income definitions see Pensions Tax Manual - PTM057100",null,null,null,null,"Adjusted \nIncome",null,null,null,"Threshold\nIncome"]
[]
[null,null,null,"Total Income",0,null,null,null,{"$f":"E5","v":0},null,null,null,{"$f":"E5","v":0}]
[null,null,null,"(please remember to deduct net pay contributions from this figure)",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Allowable Reliefs",0,null,null,null,{"$f":"E8","v":0},null,null,null,{"$f":"E8","v":0}]
[null,null,null,null,null,null,null,null,"+",null,null,null,null,null,null,null,null,null,"Total Inputs",{"$f":"E5+E8+E10+E13+E16+E18+E20+E23+E26","v":0}]
[null,null,null,"Net Pay Contributions",0,null,null,null,{"$f":"E10","v":0},null,null,null,null,null,null,null,null,null,"AA Input",{"$f":"(E10-E20)+E13+E16+E18","v":0}]
[null,null,null,"(including any s226 contributions)",null,null,null,null,null,null,null,null,"-"]
[]
[null,null,null,"Relief at Source contributions (Gross)",0,null,null,null,null,null,null,null,{"$f":"E13","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Value of employer pension contributions"]
[null,null,null,"Employer Penson Contributions to Money Purchase",0,null,null,null,{"$f":"E16","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Total DB Pension Input Amount for year",0,null,null,null,{"$f":"E18","v":0}]
[null,null,null,null,null,null,null,null,"-"]
[null,null,null,"Total gross employee contribution to DB  scheme(s) included above",0,null,null,null,{"$f":"E20","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Employment Income given up post 09/07/15",0,null,null,null,null,null,null,null,{"$f":"E23","v":0}]
[null,null,null,"e.g. Salary Sacrifice - Remember to add the new employer contribution above",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Taxable Lump Sum Death Benefits (Gross Value)",0,null,null,null,{"$f":"E26","v":0},null,null,null,{"$f":"E26","v":0}]
[]
[null,null,null,"Totals",null,null,null,null,{"$f":"I5-I8+I10+(I16+I18-I20)-I26","v":0},null,null,null,{"$f":"M5-M8-M13+M23-M26","v":0}]
[]
[null,null,null,"Limit breached?",null,null,null,null,{"$f":"IF(I28>150002,\"Yes\",\"No\")","v":"No"},null,null,null,{"$f":"IF(M28>110000,\"Yes\",\"No\")","v":"No"}]
[]
[null,null,null,"Is the Taper Triggered?",{"$f":"IF((I30=\"YES\")*AND(M30=\"YES\"),\"Yes\",\"No\")","v":"No"}]
[null,null,null,"Annual Allowance for 2017/18",{"$f":"ROUNDUP(MAX(10000,0,IF(E32=\"Yes\",40000-((I28-150000)/2),40000)),0)","v":40000}]
[]
[]
[]
[null,null,null,"Warning, once you have calculated the remaining AA for the member be aware that any further contributions may change the tapered calculation. \n\nFor instance if the employer is planning to contribute the remaining AA for a member, the contribution they can make will be roughly two thirds of the remaining AA that has been calculated. "]

{"sheet":"Taper 18-19","index":4,"n_rows":37,"n_cols":20,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,3,2,4],[36,3,43,3]]}
[null,null,null,"Tapered Annual Allowance Calculator 2018/19 Tax Year"]
[]
[null,null,null,"Instructions:\nInput relevant figures in white boxes. Tapered Allowance will be calculated where relevant.\nFor income definitions see Pensions Tax Manual - PTM057100",null,null,null,null,"Adjusted \nIncome",null,null,null,"Threshold\nIncome"]
[]
[null,null,null,"Total Income",0,null,null,null,{"$f":"E5","v":0},null,null,null,{"$f":"E5","v":0}]
[null,null,null,"(please remember to deduct net pay contributions from this figure)",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Allowable Reliefs",0,null,null,null,{"$f":"E8","v":0},null,null,null,{"$f":"E8","v":0}]
[null,null,null,null,null,null,null,null,"+",null,null,null,null,null,null,null,null,null,0,{"$f":"E5+E8+E10+E13+E16+E18+E20+E23+E26","v":0}]
[null,null,null,"Net Pay Contributions",0,null,null,null,{"$f":"E10","v":0},null,null,null,null,null,null,null,null,null,"AA Input",{"$f":"(E10-E20)+E13+E16+E18","v":0}]
[null,null,null,"(including any s226 contributions)",null,null,null,null,null,null,null,null,"-"]
[]
[null,null,null,"Relief at Source contributions (Gross)",0,null,null,null,null,null,null,null,{"$f":"E13","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Value of employer pension contributions"]
[null,null,null,"Employer Penson Contributions to Money Purchase",0,null,null,null,{"$f":"E16","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Total DB Pension Input Amount for year",0,null,null,null,{"$f":"E18","v":0}]
[null,null,null,null,null,null,null,null,"-"]
[null,null,null,"Total gross employee contribution to DB  scheme(s) included above",0,null,null,null,{"$f":"E20","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Employment Income given up post 09/07/15",0,null,null,null,null,null,null,null,{"$f":"E23","v":0}]
[null,null,null,"e.g. Salary Sacrifice - Remember to add the new employer contribution above",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Taxable Lump Sum Death Benefits (Gross Value)",0,null,null,null,{"$f":"E26","v":0},null,null,null,{"$f":"E26","v":0}]
[]
[null,null,null,"Totals",null,null,null,null,{"$f":"I5-I8+I10+(I16+I18-I20)-I26","v":0},null,null,null,{"$f":"M5-M8-M13+M23-M26","v":0}]
[]
[null,null,null,"Limit breached?",null,null,null,null,{"$f":"IF(I28>150002,\"Yes\",\"No\")","v":"No"},null,null,null,{"$f":"IF(M28>110000,\"Yes\",\"No\")","v":"No"}]
[]
[null,null,null,"Is the Taper Triggered?",{"$f":"IF((I30=\"YES\")*AND(M30=\"YES\"),\"Yes\",\"No\")","v":"No"}]
[null,null,null,"Annual Allowance for 2018/19",{"$f":"ROUNDUP(MAX(10000,0,IF(E32=\"Yes\",40000-((I28-150000)/2),40000)),0)","v":40000}]
[]
[]
[]
[null,null,null,"Warning, once you have calculated the remaining AA for the member be aware that any further contributions may change the tapered calculation. \n\nFor instance if the employer is planning to contribute the remaining AA for a member, the contribution they can make will be roughly two thirds of the remaining AA that has been calculated. "]

{"sheet":"Taper 19-20","index":5,"n_rows":37,"n_cols":23,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,3,2,4],[36,3,43,3]]}
[null,null,null,"Tapered Annual Allowance Calculator 2019/20 Tax Year"]
[]
[null,null,null,"Instructions:\nInput relevant figures in white boxes. Tapered Allowance will be calculated where relevant.\nFor income definitions see Pensions Tax Manual - PTM057100",null,null,null,null,"Adjusted \nIncome",null,null,null,"Threshold\nIncome"]
[]
[null,null,null,"Total Income",0,null,null,null,{"$f":"E5","v":0},null,null,null,{"$f":"E5","v":0}]
[null,null,null,"(please remember to deduct net pay contributions from this figure)",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Allowable Reliefs",0,null,null,null,{"$f":"E8","v":0},null,null,null,{"$f":"E8","v":0}]
[null,null,null,null,null,null,null,null,"+",null,null,null,null,null,null,null,null,null,"Total Inputs",{"$f":"E5+E8+E10+E13+E16+E18+E20+E23+E26","v":0}]
[null,null,null,"Net Pay Contributions",0,null,null,null,{"$f":"E10","v":0},null,null,null,null,null,null,null,null,null,"AA Input",{"$f":"(E10-E20)+E13+E16+E18","v":0}]
[null,null,null,"(including any s226 contributions)",null,null,null,null,null,null,null,null,"-",null,null,null,null,null,null,null,null,null,0]
[]
[null,null,null,"Relief at Source contributions (Gross)",0,null,null,null,null,null,null,null,{"$f":"E13","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Value of employer pension contributions"]
[null,null,null,"Employer Penson Contributions to Money Purchase",0,null,null,null,{"$f":"E16","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Total DB Pension Input Amount for year",0,null,null,null,{"$f":"E18","v":0}]
[null,null,null,null,null,null,null,null,"-"]
[null,null,null,"Total gross employee contribution to DB  scheme(s) included above",0,null,null,null,{"$f":"E20","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Employment Income given up post 09/07/15",0,null,null,null,null,null,null,null,{"$f":"E23","v":0}]
[null,null,null,"e.g. Salary Sacrifice - Remember to add the new employer contribution above",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Taxable Lump Sum Death Benefits (Gross Value)",0,null,null,null,{"$f":"E26","v":0},null,null,null,{"$f":"E26","v":0}]
[]
[null,null,null,"Totals",null,null,null,null,{"$f":"I5-I8+I10+(I16+I18-I20)-I26","v":0},null,null,null,{"$f":"M5-M8-M13+M23-M26","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Limit breached?",null,null,null,null,{"$f":"IF(I28>150002,\"Yes\",\"No\")","v":"No"},null,null,null,{"$f":"IF(M28>110000,\"Yes\",\"No\")","v":"No"}]
[]
[null,null,null,"Is the Taper Triggered?",{"$f":"IF((I30=\"YES\")*AND(M30=\"YES\"),\"Yes\",\"No\")","v":"No"}]
[null,null,null,"Annual Allowance for 2019/20",{"$f":"ROUNDUP(MAX(10000,0,IF(E32=\"Yes\",40000-((I28-150000)/2),40000)),0)","v":40000}]
[]
[]
[]
[null,null,null,"Warning, once you have calculated the remaining AA for the member be aware that any further contributions may change the tapered calculation. \n\nFor instance if the employer is planning to contribute the remaining AA for a member, the contribution they can make will be roughly two thirds of the remaining AA that has been calculated. "]

{"sheet":"Taper 20-21","index":6,"n_rows":37,"n_cols":24,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,3,2,4],[36,3,43,3]]}
[null,null,null,"Tapered Annual Allowance Calculator 2020/21 Tax Year"]
[]
[null,null,null,"Instructions:\nInput relevant figures in white boxes. Tapered Allowance will be calculated where relevant.\nFor income definitions see Pensions Tax Manual - PTM057100",null,null,null,null,"Adjusted \nIncome",null,null,null,"Threshold\nIncome"]
[]
[null,null,null,"Total Income",0,null,null,null,{"$f":"E5","v":0},null,null,null,{"$f":"E5","v":0}]
[null,null,null,"(please remember to deduct net pay contributions from this figure)",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Allowable Reliefs",0,null,null,null,{"$f":"E8","v":0},null,null,null,{"$f":"E8","v":0}]
[null,null,null,null,null,null,null,null,"+",null,null,null,null,null,null,null,null,null,"Total Inputs",{"$f":"E5+E8+E10+E13+E16+E18+E20+E23+E26","v":0}]
[null,null,null,"Net Pay Contributions",0,null,null,null,{"$f":"E10","v":0},null,null,null,null,null,null,null,null,null,"AA Input",{"$f":"(E10-E20)+E13+E16+E18","v":0}]
[null,null,null,"(including any s226 contributions)",null,null,null,null,null,null,null,null,"-"]
[]
[null,null,null,"Relief at Source contributions (Gross)",0,null,null,null,null,null,null,null,{"$f":"E13","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Value of employer pension contributions"]
[null,null,null,"Employer Penson Contributions to Money Purchase",0,null,null,null,{"$f":"E16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,2646.63]
[null,null,null,null,null,null,null,null,"+",null,null,null,null,null,null,null,null,null,null,null,null,null,null,5917.02]
[null,null,null,"Total DB Pension Input Amount for year",0,null,null,null,{"$f":"E18","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,9748]
[null,null,null,null,null,null,null,null,"-",null,null,null,null,null,null,null,null,null,null,{"$f":"T10-E33","v":-40000},null,null,null,{"$f":"SUM(X16:X18)","v":18311.650000000001}]
[null,null,null,"Total gross employee contribution to DB  scheme(s) included above",0,null,null,null,{"$f":"E20","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"T19*0.46","v":-18400}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Employment Income given up post 09/07/15",0,null,null,null,null,null,null,null,{"$f":"E23","v":0}]
[null,null,null,"e.g. Salary Sacrifice - Remember to add the new employer contribution above",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Taxable Lump Sum Death Benefits (Gross Value)",0,null,null,null,{"$f":"E26","v":0},null,null,null,{"$f":"E26","v":0}]
[]
[null,null,null,"Totals",null,null,null,null,{"$f":"I5-I8+I10+(I16+I18-I20)-I26","v":0},null,null,null,{"$f":"M5-M8-M13+M23-M26","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Limit breached?",null,null,null,null,{"$f":"IF(I28>240002,\"Yes\",\"No\")","v":"No"},null,null,null,{"$f":"IF(M28>200000,\"Yes\",\"No\")","v":"No"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cells in RED have formula changes"]
[null,null,null,"Is the Taper Triggered?",{"$f":"IF((I30=\"YES\")*AND(M30=\"YES\"),\"Yes\",\"No\")","v":"No"}]
[null,null,null,"Annual Allowance for 2020/21",{"$f":"ROUNDUP(MAX(4000,0,IF(E32=\"Yes\",40000-((I28-240000)/2),40000)),0)","v":40000}]
[]
[]
[]
[null,null,null,"Warning, once you have calculated the remaining AA for the member be aware that any further contributions may change the tapered calculation. \n\nFor instance if the employer is planning to contribute the remaining AA for a member, the contribution they can make will be roughly two thirds of the remaining AA that has been calculated. "]

{"sheet":"Taper 21-22","index":7,"n_rows":37,"n_cols":20,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,3,2,4],[36,3,43,3]]}
[null,null,null,"Tapered Annual Allowance Calculator 2021/22 Tax Year"]
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[null,null,null,"Instructions:\nInput relevant figures in white boxes. Tapered Allowance will be calculated where relevant.\nFor income definitions see Pensions Tax Manual - PTM057100",null,null,null,null,"Adjusted \nIncome",null,null,null,"Threshold\nIncome"]
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[null,null,null,"Total Income",0,null,null,null,{"$f":"E5","v":0},null,null,null,{"$f":"E5","v":0}]
[null,null,null,"(please remember to deduct net pay contributions from this figure)",null,null,null,null,"-",null,null,null,"-"]
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[null,null,null,"Allowable Reliefs",0,null,null,null,{"$f":"E8","v":0},null,null,null,{"$f":"E8","v":0}]
[null,null,null,null,null,null,null,null,"+",null,null,null,null,null,null,null,null,null,"Total Inputs",{"$f":"E5+E8+E10+E13+E16+E18+E20+E23+E26","v":0}]
[null,null,null,"Net Pay Contributions",0,null,null,null,{"$f":"E10","v":0},null,null,null,null,null,null,null,null,null,"AA Input",{"$f":"(E10-E20)+E13+E16+E18","v":0}]
[null,null,null,"(including any s226 contributions)",null,null,null,null,null,null,null,null,"-"]
[]
[null,null,null,"Relief at Source contributions (Gross)",0,null,null,null,null,null,null,null,{"$f":"E13","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Value of employer pension contributions"]
[null,null,null,"Employer Penson Contributions to Money Purchase",0,null,null,null,{"$f":"E16","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Total DB Pension Input Amount for year",0,null,null,null,{"$f":"E18","v":0}]
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[null,null,null,"Total gross employee contribution to DB  scheme(s) included above",0,null,null,null,{"$f":"E20","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Employment Income given up post 09/07/15",0,null,null,null,null,null,null,null,{"$f":"E23","v":0}]
[null,null,null,"e.g. Salary Sacrifice - Remember to add the new employer contribution above",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Taxable Lump Sum Death Benefits (Gross Value)",0,null,null,null,{"$f":"E26","v":0},null,null,null,{"$f":"E26","v":0}]
[]
[null,null,null,"Totals",null,null,null,null,{"$f":"I5-I8+I10+(I16+I18-I20)-I26","v":0},null,null,null,{"$f":"M5-M8-M13+M23-M26","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Limit breached?",null,null,null,null,{"$f":"IF(I28>240002,\"Yes\",\"No\")","v":"No"},null,null,null,{"$f":"IF(M28>200000,\"Yes\",\"No\")","v":"No"}]
[]
[null,null,null,"Is the Taper Triggered?",{"$f":"IF((I30=\"YES\")*AND(M30=\"YES\"),\"Yes\",\"No\")","v":"No"}]
[null,null,null,"Annual Allowance for 2021/22",{"$f":"ROUNDUP(MAX(4000,0,IF(E32=\"Yes\",40000-((I28-240000)/2),40000)),0)","v":40000}]
[]
[]
[]
[null,null,null,"Warning, once you have calculated the remaining AA for the member be aware that any further contributions may change the tapered calculation. \n\nFor instance if the employer is planning to contribute the remaining AA for a member, the contribution they can make will be roughly two thirds of the remaining AA that has been calculated. "]

{"sheet":"Taper 22-23","index":8,"n_rows":37,"n_cols":23,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,3,2,4],[36,3,43,3]]}
[null,null,null,"Tapered Annual Allowance Calculator 2022/23 Tax Year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This is a new tab"]
[]
[null,null,null,"Instructions:\nInput relevant figures in white boxes. Tapered Allowance will be calculated where relevant.\nFor income definitions see Pensions Tax Manual - PTM057100",null,null,null,null,"Adjusted \nIncome",null,null,null,"Threshold\nIncome"]
[]
[null,null,null,"Total Income",0,null,null,null,{"$f":"E5","v":0},null,null,null,{"$f":"E5","v":0}]
[null,null,null,"(please remember to deduct net pay contributions from this figure)",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Allowable Reliefs",0,null,null,null,{"$f":"E8","v":0},null,null,null,{"$f":"E8","v":0}]
[null,null,null,null,null,null,null,null,"+",null,null,null,null,null,null,null,null,null,"Total Inputs",{"$f":"E5+E8+E10+E13+E16+E18+E20+E23+E26","v":0}]
[null,null,null,"Net Pay Contributions",0,null,null,null,{"$f":"E10","v":0},null,null,null,null,null,null,null,null,null,"AA Input",{"$f":"(E10-E20)+E13+E16+E18","v":0}]
[null,null,null,"(including any s226 contributions)",null,null,null,null,null,null,null,null,"-"]
[]
[null,null,null,"Relief at Source contributions (Gross)",0,null,null,null,null,null,null,null,{"$f":"E13","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Value of employer pension contributions"]
[null,null,null,"Employer Penson Contributions to Money Purchase",0,null,null,null,{"$f":"E16","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Total DB Pension Input Amount for year",0,null,null,null,{"$f":"E18","v":0}]
[null,null,null,null,null,null,null,null,"-",null,null,null,null,null,null,null,null,null,null,{"$f":"E16-E33","v":-40000}]
[null,null,null,"Total gross employee contribution to DB  scheme(s) included above",0,null,null,null,{"$f":"E20","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Employment Income given up post 09/07/15",0,null,null,null,null,null,null,null,{"$f":"E23","v":0}]
[null,null,null,"e.g. Salary Sacrifice - Remember to add the new employer contribution above",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Taxable Lump Sum Death Benefits (Gross Value)",0,null,null,null,{"$f":"E26","v":0},null,null,null,{"$f":"E26","v":0}]
[]
[null,null,null,"Totals",null,null,null,null,{"$f":"I5-I8+I10+(I16+I18-I20)-I26","v":0},null,null,null,{"$f":"M5-M8-M13+M23-M26","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Limit breached?",null,null,null,null,{"$f":"IF(I28>240002,\"Yes\",\"No\")","v":"No"},null,null,null,{"$f":"IF(M28>200000,\"Yes\",\"No\")","v":"No"}]
[]
[null,null,null,"Is the Taper Triggered?",{"$f":"IF((I30=\"YES\")*AND(M30=\"YES\"),\"Yes\",\"No\")","v":"No"}]
[null,null,null,"Annual Allowance for 2022/23",{"$f":"ROUNDUP(MAX(4000,0,IF(E32=\"Yes\",40000-((I28-240000)/2),40000)),0)","v":40000}]
[]
[]
[]
[null,null,null,"Warning, once you have calculated the remaining AA for the member be aware that any further contributions may change the tapered calculation. \n\nFor instance if the employer is planning to contribute the remaining AA for a member, the contribution they can make will be roughly two thirds of the remaining AA that has been calculated. "]

{"sheet":"Taper 23-24","index":9,"n_rows":37,"n_cols":16384,"rows_kept":37,"cut":false,"hidden":false,"merged":[[2,3,2,4],[36,3,43,3]]}
[null,null,null,"Tapered Annual Allowance Calculator 2023/24 Tax Year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This is a new tab"]
[]
[null,null,null,"Instructions:\nInput relevant figures in white boxes. Tapered Allowance will be calculated where relevant.\nFor income definitions see Pensions Tax Manual - PTM057100",null,null,null,null,"Adjusted \nIncome",null,null,null,"Threshold\nIncome"]
[]
[null,null,null,"Total Income",0,null,null,null,{"$f":"E5","v":0},null,null,null,{"$f":"E5","v":0}]
[null,null,null,"(please remember to deduct net pay contributions from this figure)",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Allowable Reliefs",0,null,null,null,{"$f":"E8","v":0},null,null,null,{"$f":"E8","v":0}]
[null,null,null,null,null,null,null,null,"+",null,null,null,null,null,null,null,null,null,"Total Inputs",{"$f":"E5+E8+E10+E13+E16+E18+E20+E23+E26","v":0}]
[null,null,null,"Net Pay Contributions",0,null,null,null,{"$f":"E10","v":0},null,null,null,null,null,null,null,null,null,"AA Input",{"$f":"(E10-E20)+E13+E16+E18","v":0}]
[null,null,null,"(including any s226 contributions)",null,null,null,null,null,null,null,null,"-"]
[]
[null,null,null,"Relief at Source contributions (Gross)",0,null,null,null,null,null,null,null,{"$f":"E13","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Value of employer pension contributions"]
[null,null,null,"Employer Penson Contributions to Money Purchase",0,null,null,null,{"$f":"E16","v":0}]
[null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Total DB Pension Input Amount for year",0,null,null,null,{"$f":"E18","v":0}]
[null,null,null,null,null,null,null,null,"-",null,null,null,null,null,null,null,null,null,null,{"$f":"E16-E33","v":-60000}]
[null,null,null,"Total gross employee contribution to DB  scheme(s) included above",0,null,null,null,{"$f":"E20","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"+"]
[null,null,null,"Employment Income given up post 09/07/15",0,null,null,null,null,null,null,null,{"$f":"E23","v":0}]
[null,null,null,"e.g. Salary Sacrifice - Remember to add the new employer contribution above",null,null,null,null,"-",null,null,null,"-"]
[]
[null,null,null,"Taxable Lump Sum Death Benefits (Gross Value)",0,null,null,null,{"$f":"E26","v":0},null,null,null,{"$f":"E26","v":0}]
[]
[null,null,null,"Totals",null,null,null,null,{"$f":"I5-I8+I10+(I16+I18-I20)-I26","v":0},null,null,null,{"$f":"M5-M8-M13+M23-M26","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
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[]
[null,null,null,"Is the Taper Triggered?",{"$f":"IF((I30=\"YES\")*AND(M30=\"YES\"),\"Yes\",\"No\")","v":"No"}]
[null,null,null,"Annual Allowance for 2023/24",{"$f":"ROUNDUP(MAX(10000,0,IF(E32=\"Yes\",60000-((I28-260000)/2),60000)),0)","v":60000}]
[]
[]
[]
[null,null,null,"Warning, once you have calculated the remaining AA for the member be aware that any further contributions may change the tapered calculation. \n\nFor instance if the employer is planning to contribute the remaining AA for a member, the contribution they can make will be roughly two thirds of the remaining AA that has been calculated. "]