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{"sheet":"Homepage","index":0,"n_rows":25,"n_cols":18,"rows_kept":25,"cut":false,"hidden":false,"merged":[[21,7,21,8],[22,7,22,8],[24,1,33,10],[0,1,0,2],[0,4,0,5],[3,1,3,2],[3,4,3,10],[6,1,6,2],[7,1,20,10]]}
[null,"Tax Wrapper Comparison Tool\nbuilt by M&G",null,null,"Tax Year 2022/23"]
[]
[]
[]
[null,"This tool is for UK financial advisers only. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assumptions"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Uses UK rates for NSND"]
[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. \n\nIt does not take into account all the possible individual circumstances that may impact on the tax position of the individual. \n\nIt should not be taken as offering advice or any recommendation.\n\nYou should be satisfied that the information you have entered into the calculator is correct, for example this tool will assume that any pension contributions and/or gift aid contributions are valid.  You should ensure that the outputs are correct for your client. \n\nThe information in this modeller is based on our current understanding of legislation and HMRC practice as at January 2023 all which is subject to change without notice.\n\nEvery care has been taken as to its accuracy, but it must be appreciated that neither M&G nor its representatives can accept any responsibility for loss, however caused, suffered by any person who has acted or refrained from acting as a result of material contained in this tool. 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.  ",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"]
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[]
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[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 for investments where personal allowance is lost.  \nAnnual Managemernt 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 CGT allowance in year one is £6,000, thereafter this is £3,000.\nThe Dividend Nil Rate in year one is £1,000, thereafter this is £500.\nThe CGT annual exempt amount is used each year (bed and breakfast rules avoided). \nNet investment income is reinvested. \nUK rates of income tax apply.\n\n\n\n\n\n"]

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[null,"Tax Wrapper Comparison Tool\nbuilt by M&G",null,null,null,null,null,{"$f":"AND(C3>0,C5>0,SUM(L4:L6)>0%)","v":false},null,null,null,{"$f":"Homepage!E1","v":"Tax Year 2022/23"}]
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[null,"Invested Amount",0,null,null,null,null,null,"Investment Yields"]
[null,null,null,null,null,null,null,null,"Savings income",null,null,0,null,"Onshore Bond \nInternal Tax Rate"]
[null,"Year of encashment (5 to 10 only)",null,null,null,null,null,null,"Dividend Return",null,null,0]
[null,null,null,null,null,null,null,null,"Capital Gain",null,null,0,null,{"$f":"IF(H1=FALSE,0%,Bonds!F5)","v":0}]
[]
[null,null,null,null,null,null,null,null,"Additional Cost for Bond Wrapper",null,null,0]
[]
[null,"Exisiting income",null,null,"Increase assumption per annum",null,null,null,"Expected Income year of encashment",null,null,null,null,null,null,null,null,"Net income reinvested via income units"]
[null,"Non Savings Non Dividend",0,null,0,null,null,null,"Non Savings Non Dividend",null,null,0,null,null,null,null,null,"No surrender reinvest costs"]
[null,"Savings",0,null,0,null,null,null,"Savings",null,null,0]
[null,"Dividend",0,null,0,null,null,null,"Dividend",null,null,0]
[]
[null,"Taxation over Term",null,null,null,null,null,null,"Encashment Values"]
[]
[null,null,"Collectives",null,"Onshore",null,"Offshore",null,null,{"$f":"C17","v":"Collectives"},null,"Onshore",null,"Offshore"]
[null,"Savings Income",null,null,null,null,null,null,"Surrender Value",{"$f":"CGT!Q28","v":0},null,{"$f":"IF(H1=FALSE,0,Bonds!R16)","v":0},null,{"$f":"IF(H1=FALSE,0,Bonds!R36)","v":0}]
[null,"Amount ",{"$f":"Income!W17","v":0},null,{"$f":"Bonds!O10","v":0},null,{"$f":"Bonds!O35","v":0},null,"Gain (Cumulative)",{"$f":"IF(H1=FALSE,0,HLOOKUP(CGT!G7,CGT!G10:Q28,7))","v":0},null,{"$f":"IF(H1=FALSE,0,Bonds!R17)","v":0},null,{"$f":"IF(H1=FALSE,0,Bonds!R37)","v":0}]
[null,"Tax",{"$f":"Income!X17","v":0},null,{"$f":"Bonds!O11","v":0},null,0,null,"Slice","N/A",null,{"$f":"IF(H1=FALSE,0,Bonds!R18)","v":0},null,{"$f":"IF(H1=FALSE,0,Bonds!R38)","v":0}]
[null,"Dividend Income",null,null,null,null,null,null,"Tax payable",{"$f":"CGT!Q26","v":0},null,{"$f":"IF(H1=FALSE,0,'Onshore Bond Calcs'!J74)","v":0},null,{"$f":"IF(H1=FALSE,0,'Offshore Bond Calcs'!I74)","v":0}]
[null,"Amount ",{"$f":"Income!W18","v":0},null,{"$f":"Bonds!O14","v":0},null,{"$f":"Bonds!O37","v":0}]
[null,"Tax",{"$f":"Income!X18","v":0},null,0,null,0,null,"Net return",{"$f":"J18-J21","v":0},null,{"$f":"L18-L21","v":0},null,{"$f":"N18-N21","v":0}]
[null,"Capital Gain"]
[null,"Amount ",{"$f":"CGT!Q17","v":0},null,{"$f":"Bonds!O16","v":0},null,{"$f":"Bonds!O39","v":0}]
[null,"Tax","N/A",null,{"$f":"Bonds!O17","v":0},null,0,null,"Available Bands and Allowances in year of encashment \n(prior to investments being surrendered)"]
[]
[null,"Key Assumptions"]
[null,null,null,null,null,null,null,null,null,{"$f":"J17","v":"Collectives"},null,"Onshore",null,"Offshore"]
[null,"Cells with red tags contain further information",null,null,null,null,null,null,"Personal Allowance","N/A",null,{"$f":"'Allowances Remaining'!$C$16","v":12570},null,{"$f":"'Allowances Remaining'!$C$20","v":12570}]
[null,"The tool runs in tax years from 6 April to 5 April inclusive. ",null,null,null,null,null,null,"Starter Rate for Savings","N/A",null,{"$f":"'Allowances Remaining'!$D$16","v":5000},null,{"$f":"'Allowances Remaining'!$D$20","v":5000}]
[null,"The CGT allowance in year one is £6,000, thereafter this is £3,000.",null,null,null,null,null,null,"Personal Savings Allowance","N/A",null,{"$f":"'Allowances Remaining'!$E$16","v":1000},null,{"$f":"'Allowances Remaining'!$E$20","v":1000}]
[null,"The Dividend Nil Rate in year one is £1,000, thereafter this is £500.",null,null,null,null,null,null,"Basic Rate",{"$f":"IF(H1=FALSE,L33,VLOOKUP($C$5,'Allowances Remaining'!$B$3:$H$12,5,FALSE))","v":37700},null,{"$f":"'Allowances Remaining'!$F$16","v":37700},null,{"$f":"'Allowances Remaining'!$F$20","v":37700}]
[null,"The CGT annual exempt amount is used each year (bed and breakfast rules avoided). ",null,null,null,null,null,null,"Higher Rate","N/A",null,{"$f":"'Allowances Remaining'!$G$16","v":87440},null,{"$f":"'Allowances Remaining'!$G$20","v":87440}]
[null,"Net investment income is reinvested. ",null,null,null,null,null,null,"CGT Allowance",{"$f":"IF(H1=FALSE,3000,VLOOKUP($C$5,'Allowances Remaining'!$B$3:$H$12,7,FALSE))","v":3000},null,"N/A",null,"N/A"]
[null,"UK rates of income tax apply. "]

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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,"Client Income",null,"Non Savings, Non Dividend",{"$f":"'Yr 1'!$F$9","v":0},{"$f":"'Yr 2'!$F$9","v":0},{"$f":"'Yr 3'!$F$9","v":0},{"$f":"'Yr 4'!$F$9","v":0},{"$f":"'Yr 5'!$F$9","v":0},{"$f":"'Yr 6'!$F$9","v":0},{"$f":"'Yr 7'!$F$9","v":0},{"$f":"'Yr 8'!$F$9","v":0},{"$f":"'Yr 9'!$F$9","v":0},{"$f":"'Yr 10'!$F$9","v":0}]
[null,null,null,"Existing Savings",{"$f":"'Yr 1'!$F$10","v":0},{"$f":"'Yr 2'!$F$10","v":0},{"$f":"'Yr 3'!$F$10","v":0},{"$f":"'Yr 4'!$F$10","v":0},{"$f":"'Yr 5'!$F$10","v":0},{"$f":"'Yr 6'!$F$10","v":0},{"$f":"'Yr 7'!$F$10","v":0},{"$f":"'Yr 8'!$F$10","v":0},{"$f":"'Yr 9'!$F$10","v":0},{"$f":"'Yr 10'!$F$10","v":0}]
[null,null,null,"Existing Dividend",{"$f":"'Yr 1'!$F$11","v":0},{"$f":"'Yr 2'!$F$11","v":0},{"$f":"'Yr 3'!$F$11","v":0},{"$f":"'Yr 4'!$F$11","v":0},{"$f":"'Yr 5'!$F$11","v":0},{"$f":"'Yr 6'!$F$11","v":0},{"$f":"'Yr 7'!$F$11","v":0},{"$f":"'Yr 8'!$F$11","v":0},{"$f":"'Yr 9'!$F$11","v":0},{"$f":"'Yr 10'!$F$11","v":0}]
[null,null,null,"New Savings",{"$f":"'Yr 1'!$F$12","v":0},{"$f":"'Yr 2'!$F$12","v":0},{"$f":"'Yr 3'!$F$12","v":0},{"$f":"'Yr 4'!$F$12","v":0},{"$f":"'Yr 5'!$F$12","v":0},{"$f":"'Yr 6'!$F$12","v":0},{"$f":"'Yr 7'!$F$12","v":0},{"$f":"'Yr 8'!$F$12","v":0},{"$f":"'Yr 9'!$F$12","v":0},{"$f":"'Yr 10'!$F$12","v":0}]
[null,null,null,"New Dividend",{"$f":"'Yr 1'!$F$13","v":0},{"$f":"'Yr 2'!$F$13","v":0},{"$f":"'Yr 3'!$F$13","v":0},{"$f":"'Yr 4'!$F$13","v":0},{"$f":"'Yr 5'!$F$13","v":0},{"$f":"'Yr 6'!$F$13","v":0},{"$f":"'Yr 7'!$F$13","v":0},{"$f":"'Yr 8'!$F$13","v":0},{"$f":"'Yr 9'!$F$13","v":0},{"$f":"'Yr 10'!$F$13","v":0}]
[null,null,null,"Total",{"$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$14","v":0}]
[]
[]
[]
[null,"Collectives",null,"Starting Value",{"$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},{"$f":"CGT!P14","v":0}]
[null,null,null,"Gain",{"$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'!D16","v":6000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000}]
[null,null,null,"Surrender to realise gains up to the AEA",{"$f":"CGT!G19","v":0},{"$f":"CGT!H19","v":0},{"$f":"CGT!I19","v":0},{"$f":"CGT!J19","v":0},{"$f":"CGT!K19","v":0},{"$f":"CGT!L19","v":0},{"$f":"CGT!M19","v":0},{"$f":"CGT!N19","v":0},{"$f":"CGT!O19","v":0},{"$f":"CGT!P19","v":0}]
[null,null,null,"AEA used",{"$f":"CGT!G17","v":0},{"$f":"CGT!H17","v":0},{"$f":"CGT!I17","v":0},{"$f":"CGT!J17","v":0},{"$f":"CGT!K17","v":0},{"$f":"CGT!L17","v":0},{"$f":"CGT!M17","v":0},{"$f":"CGT!N17","v":0},{"$f":"CGT!O17","v":0},{"$f":"CGT!P17","v":0}]
[null,null,null,"Carried Gain",{"$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},{"$f":"CGT!P20","v":0}]
[null,null,null,"Net income to be reinvested",{"$f":"CGT!G24","v":0},{"$f":"CGT!H24","v":0},{"$f":"CGT!I24","v":0},{"$f":"CGT!J24","v":0},{"$f":"CGT!K24","v":0},{"$f":"CGT!L24","v":0},{"$f":"CGT!M24","v":0},{"$f":"CGT!N24","v":0},{"$f":"CGT!O24","v":0},{"$f":"CGT!P24","v":0}]
[null,null,null,"Closing Value",{"$f":"CGT!G31","v":0},{"$f":"CGT!H31","v":0},{"$f":"CGT!I31","v":0},{"$f":"CGT!J31","v":0},{"$f":"CGT!K31","v":0},{"$f":"CGT!L31","v":0},{"$f":"CGT!M31","v":0},{"$f":"CGT!N31","v":0},{"$f":"CGT!O31","v":0},{"$f":"CGT!P31","v":0}]
[]
[]
[]
[null,"Onshore bond",null,{"$f":"D13","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,"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,"Internal Tax Rate",null,"Gain",{"$f":"Bonds!E23","v":0},{"$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,{"$f":"Bonds!F5","v":{"$error":"#DIV/0!"}},null,"Slice",{"$f":"Bonds!E24","v":0},{"$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,"Offshore Bond",null,{"$f":"D25","v":"Starting Value"},{"$f":"Bonds!E33","v":0},{"$f":"Bonds!F33","v":0},{"$f":"Bonds!G33","v":0},{"$f":"Bonds!H33","v":0},{"$f":"Bonds!I33","v":0},{"$f":"Bonds!J33","v":0},{"$f":"Bonds!K33","v":0},{"$f":"Bonds!L33","v":0},{"$f":"Bonds!M33","v":0},{"$f":"Bonds!N33","v":0}]
[null,null,null,"Closing Value",{"$f":"Bonds!E42","v":0},{"$f":"Bonds!F42","v":0},{"$f":"Bonds!G42","v":0},{"$f":"Bonds!H42","v":0},{"$f":"Bonds!I42","v":0},{"$f":"Bonds!J42","v":0},{"$f":"Bonds!K42","v":0},{"$f":"Bonds!L42","v":0},{"$f":"Bonds!M42","v":0},{"$f":"Bonds!N42","v":0}]
[null,null,null,"Gain",{"$f":"Bonds!E44","v":0},{"$f":"Bonds!F44","v":0},{"$f":"Bonds!G44","v":0},{"$f":"Bonds!H44","v":0},{"$f":"Bonds!I44","v":0},{"$f":"Bonds!J44","v":0},{"$f":"Bonds!K44","v":0},{"$f":"Bonds!L44","v":0},{"$f":"Bonds!M44","v":0},{"$f":"Bonds!N44","v":0}]
[null,null,null,"Slice",{"$f":"Bonds!E45","v":0},{"$f":"Bonds!F45","v":0},{"$f":"Bonds!G45","v":0},{"$f":"Bonds!H45","v":0},{"$f":"Bonds!I45","v":0},{"$f":"Bonds!J45","v":0},{"$f":"Bonds!K45","v":0},{"$f":"Bonds!L45","v":0},{"$f":"Bonds!M45","v":0},{"$f":"Bonds!N45","v":0}]
[]
[]
[]
[null,null,null,null,{"$f":"E3","v":1},{"$f":"F3","v":2},3,4,5,6,7,8,9,10]
[null,null,null,{"$f":"B13","v":"Collectives"},{"$f":"E21","v":0},{"$f":"F21","v":0},0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"B25","v":"Onshore bond"},{"$f":"E27","v":0},{"$f":"F27","v":0},0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"B33","v":"Offshore Bond"},{"$f":"E34","v":0},{"$f":"F34","v":0},0,0,0,0,0,0,0,0]

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[null,"Tax Wrapper Comparison Tool\nbuilt by M&G",null,null,null,null,null,null,null,null,null,{"$f":"Homepage!E1","v":"Tax Year 2022/23"}]
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[null,"Invested Amount",{"$f":"Inputs!C3","v":0},null,null,null,null,null,"Investment Yields"]
[null,null,null,null,null,null,null,null,"Savings income",null,null,{"$f":"Inputs!L4","v":0},null,"Onshore Bond \nInternal Tax Rate"]
[null,"Year of encashment (5 to 10 only)",{"$f":"Inputs!C5","v":0},null,null,null,null,null,"Dividend Return",null,null,{"$f":"Inputs!L5","v":0}]
[null,null,null,null,null,null,null,null,"Capital Gain",null,null,{"$f":"Inputs!L6","v":0},null,{"$f":"Inputs!N6","v":0}]
[]
[null,null,null,null,null,null,null,null,"Bonds wrapper charge",null,null,{"$f":"Inputs!L8","v":0}]
[]
[null,"Exisiting income",null,null,"Increase assumption per annum",null,null,null,"Expected Income year of encashment",null,null,null,null,null,null,null,null,"Net income reinvested via income units"]
[null,"Non Savings Non Dividend",{"$f":"Inputs!C11","v":0},null,{"$f":"Inputs!E11","v":0},null,null,null,"Non Savings Non Dividend",null,null,{"$f":"Inputs!L11","v":0},null,null,null,null,null,"No surrender reinvest costs"]
[null,"Savings",{"$f":"Inputs!C12","v":0},null,{"$f":"Inputs!E12","v":0},null,null,null,"Savings",null,null,{"$f":"Inputs!L12","v":0}]
[null,"Dividend",{"$f":"Inputs!C13","v":0},null,{"$f":"Inputs!E13","v":0},null,null,null,"Dividend",null,null,{"$f":"Inputs!L13","v":0}]
[]
[null,"Taxation over Term",null,null,null,null,null,null,"Encashment Values"]
[]
[null,null,"Collectives",null,"Onshore",null,"Offshore",null,null,{"$f":"C17","v":"Collectives"},null,"Onshore",null,"Offshore"]
[null,"Savings Income",null,null,null,null,null,null,"Surrender Value",{"$f":"CGT!Q28","v":0},null,{"$f":"Bonds!R16","v":{"$error":"#N/A"}},null,{"$f":"Bonds!R36","v":{"$error":"#N/A"}}]
[null,"Amount ",{"$f":"Income!W17","v":0},null,{"$f":"Bonds!O10","v":0},null,{"$f":"Bonds!O35","v":0},null,"Gain (Cumulative)",{"$f":"HLOOKUP(CGT!G7,CGT!G10:Q28,7)","v":{"$error":"#N/A"}},null,{"$f":"Bonds!R17","v":{"$error":"#N/A"}},null,{"$f":"Bonds!R37","v":{"$error":"#N/A"}}]
[null,"Tax",{"$f":"Income!X17","v":0},null,{"$f":"Bonds!O11","v":0},null,0,null,"Slice","N/A",null,{"$f":"Bonds!R18","v":{"$error":"#N/A"}},null,{"$f":"Bonds!R38","v":{"$error":"#N/A"}}]
[null,"Dividend Income",null,null,null,null,null,null,"Tax payable",{"$f":"CGT!Q26","v":0},null,{"$f":"'Onshore Bond Calcs'!J74","v":{"$error":"#N/A"}},null,{"$f":"'Offshore Bond Calcs'!I74","v":{"$error":"#N/A"}}]
[null,"Amount ",{"$f":"Income!W18","v":0},null,{"$f":"Bonds!O14","v":0},null,{"$f":"Bonds!O37","v":0}]
[null,"Tax",{"$f":"Income!X18","v":0},null,0,null,0,null,"Net return",{"$f":"J18-J21","v":0},null,{"$f":"L18-L21","v":{"$error":"#N/A"}},null,{"$f":"N18-N21","v":{"$error":"#N/A"}}]
[null,"Capital Gain"]
[null,"Amount ",{"$f":"CGT!Q17","v":0},null,{"$f":"Bonds!O16","v":0},null,{"$f":"Bonds!O39","v":0}]
[null,"Tax","N/A",null,{"$f":"Bonds!O17","v":0},null,0,null,"Available Bands and Allowances in year of encashment \n(prior to investments being surrendered)"]
[]
[null,{"$f":"Inputs!B28","v":"Key Assumptions"}]
[null,null,null,null,null,null,null,null,null,{"$f":"J17","v":"Collectives"},null,"Onshore",null,"Offshore"]
[null,{"$f":"Inputs!B30","v":"Cells with red tags contain further information"},null,null,null,null,null,null,"Personal Allowance","N/A",null,{"$f":"'Allowances Remaining'!$C$16","v":12570},null,{"$f":"'Allowances Remaining'!$C$20","v":12570}]
[null,{"$f":"Inputs!B31","v":"The tool runs in tax years from 6 April to 5 April inclusive. "},null,null,null,null,null,null,"Starter Rate for Savings","N/A",null,{"$f":"'Allowances Remaining'!$D$16","v":5000},null,{"$f":"'Allowances Remaining'!$D$20","v":5000}]
[null,{"$f":"Inputs!B32","v":"The CGT allowance in year one is £6,000, thereafter this is £3,000."},null,null,null,null,null,null,"Personal Savings Allowance","N/A",null,{"$f":"'Allowances Remaining'!$E$16","v":1000},null,{"$f":"'Allowances Remaining'!$E$20","v":1000}]
[null,{"$f":"Inputs!B33","v":"The Dividend Nil Rate in year one is £1,000, thereafter this is £500."},null,null,null,null,null,null,"Basic Rate",{"$f":"VLOOKUP($C$5,'Allowances Remaining'!$B$3:$H$12,5,FALSE)","v":{"$error":"#N/A"}},null,{"$f":"'Allowances Remaining'!$F$16","v":37700},null,{"$f":"'Allowances Remaining'!$F$20","v":37700}]
[null,{"$f":"Inputs!B34","v":"The CGT annual exempt amount is used each year (bed and breakfast rules avoided). "},null,null,null,null,null,null,"Higher Rate","N/A",null,{"$f":"'Allowances Remaining'!$G$16","v":87440},null,{"$f":"'Allowances Remaining'!$G$20","v":87440}]
[null,{"$f":"Inputs!B35","v":"Net investment income is reinvested. "},null,null,null,null,null,null,"CGT Allowance",{"$f":"VLOOKUP($C$5,'Allowances Remaining'!$B$3:$H$12,7,FALSE)","v":{"$error":"#N/A"}},null,"N/A",null,"N/A"]
[null,{"$f":"Inputs!B36","v":"UK rates of income tax apply. "}]

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[null,null,null,"New Dividend",{"$f":"'Yr 1'!$F$13","v":0},{"$f":"'Yr 2'!$F$13","v":0},{"$f":"'Yr 3'!$F$13","v":0},{"$f":"'Yr 4'!$F$13","v":0},{"$f":"'Yr 5'!$F$13","v":0},{"$f":"'Yr 6'!$F$13","v":0},{"$f":"'Yr 7'!$F$13","v":0},{"$f":"'Yr 8'!$F$13","v":0},{"$f":"'Yr 9'!$F$13","v":0},{"$f":"'Yr 10'!$F$13","v":0}]
[null,null,null,"Total",{"$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$14","v":0}]
[]
[]
[]
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[null,null,null,"Fund plus growth (no income reinvested)",{"$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},{"$f":"CGT!P14","v":0}]
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[null,null,null,"AEA for year",{"$f":"'Parameters_Inc Calcs'!D16","v":6000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000},{"$f":"'Parameters_Inc Calcs'!$D$17","v":3000}]
[null,null,null,"Surrender to realise gains up to the AEA",{"$f":"CGT!G19","v":0},{"$f":"CGT!H19","v":0},{"$f":"CGT!I19","v":0},{"$f":"CGT!J19","v":0},{"$f":"CGT!K19","v":0},{"$f":"CGT!L19","v":0},{"$f":"CGT!M19","v":0},{"$f":"CGT!N19","v":0},{"$f":"CGT!O19","v":0},{"$f":"CGT!P19","v":0}]
[null,null,null,"AEA used",{"$f":"CGT!G17","v":0},{"$f":"CGT!H17","v":0},{"$f":"CGT!I17","v":0},{"$f":"CGT!J17","v":0},{"$f":"CGT!K17","v":0},{"$f":"CGT!L17","v":0},{"$f":"CGT!M17","v":0},{"$f":"CGT!N17","v":0},{"$f":"CGT!O17","v":0},{"$f":"CGT!P17","v":0}]
[null,null,null,"Carried Gain",{"$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},{"$f":"CGT!P20","v":0}]
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[null,null,null,"Closing Value",{"$f":"CGT!G31","v":0},{"$f":"CGT!H31","v":0},{"$f":"CGT!I31","v":0},{"$f":"CGT!J31","v":0},{"$f":"CGT!K31","v":0},{"$f":"CGT!L31","v":0},{"$f":"CGT!M31","v":0},{"$f":"CGT!N31","v":0},{"$f":"CGT!O31","v":0},{"$f":"CGT!P31","v":0}]
[]
[]
[]
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[null,null,null,"Internal Taxation",{"$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},{"$f":"Bonds!N11+Bonds!N17","v":0}]
[null,null,null,"Closing Value",{"$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},{"$f":"Bonds!N21","v":0}]
[null,"Internal Tax Rate",null,"Gain",{"$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},{"$f":"Bonds!N23","v":0}]
[null,{"$f":"Bonds!F5","v":{"$error":"#DIV/0!"}},null,"Slice",{"$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},{"$f":"Bonds!N24","v":0}]
[]
[]
[]
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[null,null,null,"Closing Value",{"$f":"Bonds!E42","v":0},{"$f":"Bonds!F42","v":0},{"$f":"Bonds!G42","v":0},{"$f":"Bonds!H42","v":0},{"$f":"Bonds!I42","v":0},{"$f":"Bonds!J42","v":0},{"$f":"Bonds!K42","v":0},{"$f":"Bonds!L42","v":0},{"$f":"Bonds!M42","v":0},{"$f":"Bonds!N42","v":0}]
[null,null,null,"Gain",{"$f":"Bonds!E44","v":0},{"$f":"Bonds!F44","v":0},{"$f":"Bonds!G44","v":0},{"$f":"Bonds!H44","v":0},{"$f":"Bonds!I44","v":0},{"$f":"Bonds!J44","v":0},{"$f":"Bonds!K44","v":0},{"$f":"Bonds!L44","v":0},{"$f":"Bonds!M44","v":0},{"$f":"Bonds!N44","v":0}]
[null,null,null,"Slice",{"$f":"Bonds!E45","v":0},{"$f":"Bonds!F45","v":0},{"$f":"Bonds!G45","v":0},{"$f":"Bonds!H45","v":0},{"$f":"Bonds!I45","v":0},{"$f":"Bonds!J45","v":0},{"$f":"Bonds!K45","v":0},{"$f":"Bonds!L45","v":0},{"$f":"Bonds!M45","v":0},{"$f":"Bonds!N45","v":0}]
[]
[]
[]
[null,null,null,null,{"$f":"E3","v":1},{"$f":"F3","v":2},3,4,5,6,7,8,9,10]
[null,null,null,{"$f":"B13","v":"Collectives"},{"$f":"E21","v":0},{"$f":"F21","v":0},0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"B25","v":"Onshore bond"},{"$f":"E27","v":0},{"$f":"F27","v":0},0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"B33","v":"Offshore Bond"},{"$f":"E34","v":0},{"$f":"F34","v":0},0,0,0,0,0,0,0,0]

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[]
[null,"PA standard",12570]
[null,"ANI Limit",100000,"Divis","Other","Gains",null,null,"Suicide Code",{"$f":"TODAY()","v":"2023-01-17"}]
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[null,"Higher Threshold",50270,0.33750000000000002,0.4,0.2]
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[null,"Additional Threshold",125140,0.39350000000000002,0.45]
[null,"PSA Basic ",1000]
[null,"PSA Higher",500]
[null,"PSA Add",0]
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[]
[null,null,"Div","CGT"]
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[null,"2023/24",1000,6000]
[null,"2024/25",500,3000,null,null,null,null,null,null,null,null,"Assueminvestments bought 6th Apriland Sold 5th April"]
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[null,{"$f":"B3+1","v":2},{"$f":"'Yr 2'!T30","v":12570},{"$f":"'Yr 2'!$T$18","v":5000},{"$f":"'Yr 2'!$T$19","v":1000},{"$f":"'Yr 2'!$T$31","v":37700},{"$f":"'Yr 2'!$T$32","v":87440},{"$f":"'Yr 2'!$D$43","v":3000}]
[null,{"$f":"B4+1","v":3},{"$f":"'Yr 3'!T30","v":12570},{"$f":"'Yr 3'!$T$18","v":5000},{"$f":"'Yr 3'!$T$19","v":1000},{"$f":"'Yr 3'!$T$31","v":37700},{"$f":"'Yr 3'!$T$32","v":87440},{"$f":"'Yr 3'!$D$43","v":3000}]
[null,4,{"$f":"'Yr 4'!T30","v":12570},{"$f":"'Yr 4'!$T$18","v":5000},{"$f":"'Yr 4'!$T$19","v":1000},{"$f":"'Yr 4'!$T$31","v":37700},{"$f":"'Yr 4'!$T$32","v":87440},{"$f":"'Yr 4'!$D$43","v":3000}]
[null,5,{"$f":"'Yr 5'!T30","v":12570},{"$f":"'Yr 5'!$T$18","v":5000},{"$f":"'Yr 5'!$T$19","v":1000},{"$f":"'Yr 5'!$T$31","v":37700},{"$f":"'Yr 5'!$T$32","v":87440},{"$f":"'Yr 5'!$D$43","v":3000}]
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["Savings in Year of encashment",{"$f":"Inputs!$L$12","v":0},null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"Inputs!$L$12","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings in Year of encashment",{"$f":"Inputs!$L$12","v":0}]
["Dividend in Year of encashment",{"$f":"Inputs!$L$13","v":0},null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"Inputs!$L$13","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"Inputs!$L$13","v":0}]
["Personal Allowance Adjustment",{"$f":"IF((B3+B4+B5+B6)<'Parameters_Inc Calcs'!$C$3,0,MIN('Parameters_Inc Calcs'!$C$2,(('Onshore Bond Calcs'!B3+'Onshore Bond Calcs'!B4+B5+B6)-'Parameters_Inc Calcs'!$C$3)/2))","v":0},null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((N3+N4+N5+N6)<'Parameters_Inc Calcs'!$C$3,0,MIN('Parameters_Inc Calcs'!$C$2,(('Onshore Bond Calcs'!N3+'Onshore Bond Calcs'!N4+N5+N6)-'Parameters_Inc Calcs'!$C$3)/2))","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Allowance Adjustment",{"$f":"IF((AJ3+AJ4+AJ5+AJ6)<'Parameters_Inc Calcs'!$C$3,0,MIN('Parameters_Inc Calcs'!$C$2,(('Onshore Bond Calcs'!AJ3+'Onshore Bond Calcs'!AJ4+AJ5+AJ6)-'Parameters_Inc Calcs'!$C$3)/2))","v":{"$error":"#N/A"}}]
["PA to Use",{"$f":"'Parameters_Inc Calcs'!$C$2-'Onshore Bond Calcs'!B7","v":12570},null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"'Parameters_Inc Calcs'!$C$2-'Onshore Bond Calcs'!N7","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"'Parameters_Inc Calcs'!$C$2-'Onshore Bond Calcs'!AJ7","v":{"$error":"#N/A"}}]
["Starter Rate to Use",{"$f":"IF(B4>B8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,'Onshore Bond Calcs'!B8+'Parameters_Inc Calcs'!$C$12-'Onshore Bond Calcs'!B4))","v":5000},null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(N4>N8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,'Onshore Bond Calcs'!N8+'Parameters_Inc Calcs'!$C$12-'Onshore Bond Calcs'!N4))","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use - from full calc as no silver adjustment",{"$f":"N9","v":{"$error":"#N/A"}}]
["PSA to USE",{"$f":"IF(SUM(B3:B6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(B3:B6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(N3:N6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(N3:N6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":{"$error":"#N/A"}},null,null,null,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",{"$f":"N10","v":{"$error":"#N/A"}}]
[]
["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,null,null,null,null,"Non Savings Income Apportionment",null,null,null,null,null,null,null,null,null,null,"Non Savings Income Apportionment"]
[null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"EXISTING POSITION"]
["Gross Pension Contributions",0,{"$f":"B4","v":0},{"$f":"MIN(B14,C14)","v":0},{"$f":"MAX(0,B14-D14)","v":0},null,null,null,null,null,null,null,"Gross Pension Contributions",0,{"$f":"N4","v":0},{"$f":"MIN(N14,O14)","v":0},{"$f":"MAX(0,N14-P14)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross Pension Contributions",0,{"$f":"AJ4","v":0},{"$f":"MIN(AJ14,AK14)","v":0},{"$f":"MAX(0,AJ14-AL14)","v":0}]
["Personal Allowance",{"$f":"B8","v":12570},{"$f":"MAX(0,C14-D14)","v":0},{"$f":"MIN(B15,C15)","v":0},{"$f":"MAX(0,B15-D15)","v":12570},null,{"$f":"D15","v":0},0,{"$f":"G15*H15","v":0},null,null,null,"Personal Allowance",{"$f":"N8","v":{"$error":"#N/A"}},{"$f":"MAX(0,O14-P14)","v":0},{"$f":"MIN(N15,O15)","v":{"$error":"#N/A"}},{"$f":"MAX(0,N15-P15)","v":{"$error":"#N/A"}},null,{"$f":"P15","v":{"$error":"#N/A"}},{"$f":"H15","v":0},{"$f":"S15*T15","v":{"$error":"#N/A"}},null,null,"Personal Allowance",{"$f":"N8","v":{"$error":"#N/A"}},{"$f":"MAX(0,N4)","v":0},{"$f":"MIN(Y15,Z15)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y15-AA15)","v":{"$error":"#N/A"}},null,{"$f":"AA15","v":{"$error":"#N/A"}},{"$f":"H15","v":0},{"$f":"AD15*AE15","v":{"$error":"#N/A"}},null,null,"Personal Allowance",{"$f":"AJ8","v":{"$error":"#N/A"}},{"$f":"MAX(0,AK14-AL14)","v":0},{"$f":"MIN(AJ15,AK15)","v":{"$error":"#N/A"}},{"$f":"MAX(0,AJ15-AL15)","v":{"$error":"#N/A"}},null,{"$f":"AL15","v":{"$error":"#N/A"}},{"$f":"T15","v":0},{"$f":"AO15*AP15","v":{"$error":"#N/A"}},null,null,null,null,"Taxation of full gain",{"$f":"N3","v":{"$error":"#N/A"}}]
["Basic Rate",{"$f":"'Parameters_Inc Calcs'!$C$4","v":37700},{"$f":"MAX(0,C15-D15)","v":0},{"$f":"MIN(B16,C16)","v":0},{"$f":"MAX(0,B16-D16)","v":37700},null,{"$f":"D16","v":0},{"$f":"'Parameters_Inc Calcs'!E4","v":0.2},{"$f":"G16*H16","v":0},null,null,null,"Basic Rate",{"$f":"'Parameters_Inc Calcs'!$C$4","v":37700},{"$f":"MAX(0,O15-P15)","v":{"$error":"#N/A"}},{"$f":"MIN(N16,O16)","v":{"$error":"#N/A"}},{"$f":"MAX(0,N16-P16)","v":{"$error":"#N/A"}},null,{"$f":"P16","v":{"$error":"#N/A"}},{"$f":"H16","v":0.2},{"$f":"S16*T16","v":{"$error":"#N/A"}},null,null,"Basic Rate",{"$f":"'Parameters_Inc Calcs'!$C$4","v":37700},{"$f":"MAX(0,Z15-AA15)","v":{"$error":"#N/A"}},{"$f":"MIN(Y16,Z16)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y16-AA16)","v":{"$error":"#N/A"}},null,{"$f":"AA16","v":{"$error":"#N/A"}},{"$f":"H16","v":0.2},{"$f":"AD16*AE16","v":{"$error":"#N/A"}},null,null,"Basic Rate",{"$f":"'Parameters_Inc Calcs'!$C$4","v":37700},{"$f":"MAX(0,AK15-AL15)","v":{"$error":"#N/A"}},{"$f":"MIN(AJ16,AK16)","v":{"$error":"#N/A"}},{"$f":"MAX(0,AJ16-AL16)","v":{"$error":"#N/A"}},null,{"$f":"AL16","v":{"$error":"#N/A"}},{"$f":"T16","v":0.2},{"$f":"AO16*AP16","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,"Tax "]
["Higher Rate",{"$f":"'Parameters_Inc Calcs'!$C$7","v":87440},{"$f":"MAX(0,C16-D16)","v":0},0,87440,null,0,{"$f":"'Parameters_Inc Calcs'!E5","v":0.4},0,null,null,null,"Higher Rate",{"$f":"'Parameters_Inc Calcs'!$C$7","v":87440},{"$f":"MAX(0,O16-P16)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},0.4,{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"'Parameters_Inc Calcs'!$C$7","v":87440},{"$f":"MAX(0,Z16-AA16)","v":{"$error":"#N/A"}},{"$f":"MIN(Y17,Z17)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y17-AA17)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},{"$f":"H17","v":0.4},{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"'Parameters_Inc Calcs'!$C$7","v":87440},{"$f":"MAX(0,AK16-AL16)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T17","v":0.4},{"$error":"#N/A"},null,null,null,"Step 1","Personal Allowance",{"$f":"AA57","v":{"$error":"#N/A"}},"@",{"$f":"AP22","v":0},{"$f":"AW17*AY17","v":{"$error":"#N/A"}}]
["Additional Rate",null,{"$f":"MAX(0,C17-D17)","v":0},{"$f":"MIN(B18,C18)","v":0},"NA",null,0,{"$f":"'Parameters_Inc Calcs'!E8","v":0.45},0,{"$f":"SUM(I15:I18)","v":0},null,null,"Additional Rate",null,{"$f":"MAX(0,O17-P17)","v":{"$error":"#N/A"}},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(U15:U18)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$f":"MAX(0,Z17-AA17)","v":{"$error":"#N/A"}},{"$f":"MIN(Y18,Z18)","v":{"$error":"#N/A"}},null,null,{"$error":"#N/A"},{"$f":"H18","v":0.45},{"$error":"#N/A"},{"$f":"SUM(AF15:AF18)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$f":"MAX(0,AK17-AL17)","v":{"$error":"#N/A"}},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},{"$f":"T18","v":0.45},{"$error":"#N/A"},{"$f":"SUM(AQ15:AQ18)","v":{"$error":"#N/A"}},null,null,null,"Starting Rate",{"$error":"#N/A"},"@",{"$f":"AP23","v":0},{"$error":"#N/A"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal Savings Allowance",{"$error":"#N/A"},"@",0,{"$error":"#N/A"}]
["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,null,null,null,null,"Savings Income Tax Band Apportionment",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,null,"Basic Rate",{"$error":"#N/A"},"@",0.2,{"$error":"#N/A"}]
[null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Higher Rate",{"$error":"#N/A"},"@",0.4,{"$error":"#N/A"}]
["Starting Rate",{"$f":"B9","v":5000},{"$f":"B5","v":0},{"$f":"MIN(B22,C22)","v":0},{"$f":"MAX(0,B22-D22)","v":5000},null,{"$f":"D22","v":0},{"$f":"H15","v":0},0,null,null,null,"Starting Rate",{"$f":"N9","v":{"$error":"#N/A"}},{"$f":"N5","v":0},{"$f":"MIN(N22,O22)","v":{"$error":"#N/A"}},{"$f":"MAX(0,N22-P22)","v":{"$error":"#N/A"}},null,{"$f":"P22","v":{"$error":"#N/A"}},{"$f":"T15","v":0},{"$f":"S22*T22","v":{"$error":"#N/A"}},null,null,"Personal Allowance",{"$f":"AB15","v":{"$error":"#N/A"}},{"$f":"N5","v":0},{"$f":"MIN(Y22,Z22)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y22-AA22)","v":{"$error":"#N/A"}},null,{"$f":"AA22","v":{"$error":"#N/A"}},{"$f":"AE15","v":0},{"$f":"AD22*AE22","v":{"$error":"#N/A"}},null,null,"Personal Allowance",{"$f":"AM15","v":{"$error":"#N/A"}},{"$f":"AJ5","v":0},{"$f":"MIN(AJ22,AK22)","v":{"$error":"#N/A"}},{"$f":"MAX(0,AJ22-AL22)","v":{"$error":"#N/A"}},null,{"$f":"AL22","v":{"$error":"#N/A"}},{"$f":"AP15","v":0},{"$f":"AO22*AP22","v":{"$error":"#N/A"}},null,null,null,null,"Additional Rate",{"$error":"#N/A"},"@",0.45,{"$error":"#N/A"}]
["Personal Savings Allowance",{"$f":"B10","v":1000},{"$f":"MAX(0,C22-D22)","v":0},0,1000,null,0,{"$f":"H15","v":0},0,null,null,null,"Personal Savings Allowance",{"$f":"N10","v":{"$error":"#N/A"}},{"$f":"MAX(0,O22-P22)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T15","v":0},{"$error":"#N/A"},null,null,"Starting Rate",{"$f":"N9","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z22-AA22)","v":{"$error":"#N/A"}},{"$f":"MIN(Y23,Z23)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y23-AA23)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},{"$f":"AE15","v":0},{"$error":"#N/A"},null,null,"Starting Rate",{"$f":"AJ9","v":{"$error":"#N/A"}},{"$f":"MAX(0,AK22-AL22)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AP15","v":0},{"$error":"#N/A"},null,null,null,null,"Total Liability",null,null,null,{"$f":"SUM(AZ17:AZ22)","v":{"$error":"#N/A"}}]
["Personal Allowance",{"$f":"E15","v":12570},{"$f":"MAX(0,C23-D23)","v":0},0,12570,null,0,{"$f":"H15","v":0},0,null,null,null,"Personal Allowance",{"$f":"Q15","v":{"$error":"#N/A"}},{"$f":"MAX(0,O23-P23)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T15","v":0},{"$error":"#N/A"},null,null,"Personal Savings Allowance",{"$f":"N10","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z23-AA23)","v":{"$error":"#N/A"}},{"$f":"MIN(Y24,Z24)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y24-AA24)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},{"$f":"AE15","v":0},{"$error":"#N/A"},null,null,"Personal Savings Allowance",{"$f":"AJ10","v":{"$error":"#N/A"}},{"$f":"MAX(0,AK23-AL23)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AP15","v":0},{"$error":"#N/A"},null,null,null,"Step 2","Tax Credit",null,null,null,{"$f":"(AW15-AW17)*AY20","v":{"$error":"#N/A"}}]
["Basic Rate",{"$f":"MAX(0,E16-SUM(D22:D23))","v":37700},{"$f":"MAX(0,C24-D24)","v":0},0,37700,null,0,{"$f":"H16","v":0.2},0,null,null,null,"Basic Rate",{"$f":"MAX(0,Q16-SUM(P22:P23))","v":{"$error":"#N/A"}},{"$f":"MAX(0,O24-P24)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T16","v":0.2},{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"MAX(0,AB16-SUM(AA23:AA24))","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z24-AA24)","v":{"$error":"#N/A"}},{"$f":"MIN(Y25,Z25)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y25-AA25)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},{"$f":"AE16","v":0.2},{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"MAX(0,AM16-SUM(AL23:AL24))","v":{"$error":"#N/A"}},{"$f":"MAX(0,AK24-AL24)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AP16","v":0.2},{"$error":"#N/A"},null,null,null,null,"Relieved liability on gain",null,null,null,{"$f":"MAX(0,AZ23-AZ24)","v":{"$error":"#N/A"}}]
["Higher Rate",{"$f":"E17-F26","v":87440},{"$f":"MAX(0,C25-D25)","v":0},0,{"$f":"MAX(0,B26-D26)","v":87440},{"$f":"MIN(E17,MAX(0,D23-E16))","v":0},0,{"$f":"H17","v":0.4},0,null,null,null,"Higher Rate",{"$f":"Q17-R26","v":{"$error":"#N/A"}},{"$f":"MAX(0,O25-P25)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"MAX(0,N26-P26)","v":{"$error":"#N/A"}},{"$f":"MIN(Q17,MAX(0,P23-Q16))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"T17","v":0.4},{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AB17-AC26","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(AB17,MAX(0,AA24-AB16))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"AE17","v":0.4},{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AM17-AN26","v":{"$error":"#N/A"}},{"$f":"MAX(0,AK25-AL25)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"MAX(0,AJ26-AL26)","v":{"$error":"#N/A"}},{"$f":"MIN(AM17,MAX(0,AL24-AM16))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"AP17","v":0.4},{"$error":"#N/A"}]
["Additional Rate",null,{"$f":"MAX(0,C26-D26)","v":0},0,"NA",null,0,0.45,0,{"$f":"SUM(I22:I27)","v":0},null,null,"Additional Rate",null,{"$f":"MAX(0,O26-P26)","v":{"$error":"#N/A"}},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(U22:U27)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$f":"MAX(0,Z26-AA26)","v":{"$error":"#N/A"}},{"$f":"MIN(Y27,Z27)","v":{"$error":"#N/A"}},null,null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AF22:AF27)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$f":"MAX(0,AK26-AL26)","v":{"$error":"#N/A"}},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AQ22:AQ27)","v":{"$error":"#N/A"}}]
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["Offshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Offshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,"Offshore Bond Gain Tax Band Apportionment - set to £0 as included at total gain below",null,null,null,null,null,null,null,null,null,null,"Offshore Bond Gain Tax Band Apportionment - Set to £0 for slicing calcs as fit into total onshore gain",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax "]
[null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,"Step 4","Personal Allowance",{"$f":"AL57","v":{"$error":"#N/A"}},"@",{"$f":"AY17","v":0},{"$f":"AY30*AW30","v":{"$error":"#N/A"}}]
["Starting Rate",{"$f":"E22","v":5000},0,0,{"$f":"MAX(0,B31-D31)","v":5000},null,0,{"$f":"H22","v":0},0,null,null,null,"Starting Rate",{"$f":"Q22","v":{"$error":"#N/A"}},0,0,{"$f":"MAX(0,N31-P31)","v":{"$error":"#N/A"}},null,{"$f":"P31","v":0},{"$f":"T22","v":0},{"$f":"S31*T31","v":0},null,null,"Personal Allowance",{"$f":"AB22","v":{"$error":"#N/A"}},0,{"$f":"MIN(Y31,Z31)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y31-AA31)","v":{"$error":"#N/A"}},null,{"$f":"AA31","v":{"$error":"#N/A"}},{"$f":"AE22","v":0},{"$f":"AD31*AE31","v":{"$error":"#N/A"}},null,null,"Personal Allowance",{"$f":"AM22","v":{"$error":"#N/A"}},0,0,{"$f":"MAX(0,AJ31-AL31)","v":{"$error":"#N/A"}},null,{"$f":"AL31","v":0},{"$f":"AP22","v":0},{"$f":"AO31*AP31","v":0},null,null,null,null,"Starting Rate",{"$f":"AL58","v":{"$error":"#N/A"}},"@",0,{"$error":"#N/A"}]
["Personal Savings Allowance",{"$f":"E23","v":1000},{"$f":"MAX(0,C31-D31)","v":0},0,1000,null,0,{"$f":"H23","v":0},0,null,null,null,"Personal Savings Allowance",{"$f":"Q23","v":{"$error":"#N/A"}},{"$f":"MAX(0,O31-P31)","v":0},0,{"$error":"#N/A"},null,0,{"$f":"T23","v":0},0,null,null,"Starting Rate",{"$f":"AB23","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z31-AA31)","v":{"$error":"#N/A"}},{"$f":"MIN(Y32,Z32)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y32-AA32)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},{"$f":"AE23","v":0},{"$error":"#N/A"},null,null,"Starting Rate",{"$f":"AM23","v":{"$error":"#N/A"}},{"$f":"MAX(0,AK31-AL31)","v":0},0,{"$error":"#N/A"},null,0,{"$f":"AP23","v":0},0,null,null,null,null,"Personal Savings Allowance",{"$f":"AL59","v":{"$error":"#N/A"}},"@",0,{"$error":"#N/A"}]
["Personal Allowance",{"$f":"E24","v":12570},0,0,12570,null,0,0,0,null,null,null,"Personal Allowance",{"$f":"Q24","v":{"$error":"#N/A"}},0,0,{"$error":"#N/A"},null,0,0,0,null,null,"Personal Savings Allowance",{"$f":"AB24","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z32-AA32)","v":{"$error":"#N/A"}},{"$f":"MIN(Y33,Z33)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y33-AA33)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},0,{"$error":"#N/A"},null,null,"Personal Savings Allowance",{"$f":"AM24","v":{"$error":"#N/A"}},0,0,{"$error":"#N/A"},null,0,0,0,null,null,null,null,"Basic Rate",{"$f":"AL60","v":{"$error":"#N/A"}},"@",0.2,{"$error":"#N/A"}]
["Basic Rate",{"$f":"MAX(0,E25-SUM(D31:D32))","v":37700},0,0,37700,null,0,0.2,0,null,null,null,"Basic Rate",{"$f":"MAX(0,Q25-SUM(P31:P32))","v":{"$error":"#N/A"}},0,0,{"$error":"#N/A"},null,0,0.2,0,null,null,"Basic Rate",{"$f":"MAX(0,AB25-SUM(AA32:AA33))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"MIN(Y34,Z34)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y34-AA34)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},0.2,{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"MAX(0,AM25-SUM(AL31:AL32))","v":{"$error":"#N/A"}},0,0,{"$error":"#N/A"},null,0,0.2,0,null,null,null,null,"Higher Rate",{"$error":"#N/A"},"@",0.4,{"$error":"#N/A"}]
["Higher Rate",{"$f":"E26-F35","v":87440},0,0,87440,{"$f":"MIN(E26,MAX(0,D32-E25))","v":0},0,0.4,0,null,null,null,"Higher Rate",{"$f":"Q26-R35","v":{"$error":"#N/A"}},0,0,{"$error":"#N/A"},{"$f":"MIN(Q26,MAX(0,P32-Q25))","v":{"$error":"#N/A"}},0,0.4,0,null,null,"Higher Rate",{"$f":"AB26-AC35","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(AB26,MAX(0,AA33-AB25))","v":{"$error":"#N/A"}},{"$error":"#N/A"},0.4,{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AM26-AN35","v":{"$error":"#N/A"}},0,0,{"$error":"#N/A"},{"$f":"MIN(AM26,MAX(0,AL32-AM25))","v":{"$error":"#N/A"}},0,0.4,0,null,null,null,null,"Additional Rate",{"$error":"#N/A"},"@",0.45,{"$error":"#N/A"}]
["Additional Rate",null,0,0,"NA",null,0,0.45,0,{"$f":"SUM(I31:I36)","v":0},null,null,"Additional Rate",null,0,0,"NA",null,0,0.45,0,{"$f":"SUM(U31:U36)","v":0},null,"Additional Rate",null,{"$f":"MAX(0,Z35-AA35)","v":{"$error":"#N/A"}},{"$f":"MIN(Y36,Z36)","v":{"$error":"#N/A"}},null,null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AF31:AF36)","v":{"$error":"#N/A"}},null,"Additional Rate",null,0,0,"NA",null,0,0.45,0,{"$f":"SUM(AQ31:AQ36)","v":0},null,null,null,"Total Liability",null,null,null,{"$f":"SUM(AZ31:AZ35)","v":{"$error":"#N/A"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Credit",null,null,null,{"$f":"(AW28-AW30)*AY33","v":{"$error":"#N/A"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relieved Liability on Slice",null,null,null,{"$f":"MAX(0,AZ36-AZ37)","v":{"$error":"#N/A"}}]
["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,null,null,null,null,"Dividend Income Tax Band Apportionment",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,null,"Derived years (N)",null,null,null,{"$f":"IF(AW15=0,0,AW15/AW28)","v":{"$error":"#N/A"}}]
[null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,null,null,null,null,"Amount","Rate","Tax",null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Relieved Liability on Slice x N",null,null,null,{"$f":"AZ38*AZ39","v":{"$error":"#N/A"}}]
["Dividend Allowance",{"$f":"'Parameters_Inc Calcs'!$C$17","v":500},{"$f":"B6","v":0},{"$f":"MIN(B41,C41)","v":0},{"$f":"MAX(0,B41-D41)","v":500},null,0,{"$f":"H31","v":0},0,null,null,null,"Dividend Allowance",{"$f":"'Parameters_Inc Calcs'!$C$17","v":500},{"$f":"N6","v":0},{"$f":"MIN(N41,O41)","v":0},{"$f":"MAX(0,N41-P41)","v":500},null,{"$f":"P41","v":0},{"$f":"H41","v":0},{"$f":"S41*T41","v":0},null,null,"Personal Allowance",{"$f":"AB31","v":{"$error":"#N/A"}},{"$f":"N6","v":0},{"$f":"MIN(Y41,Z41)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y41-AA41)","v":{"$error":"#N/A"}},null,{"$f":"AA41","v":{"$error":"#N/A"}},{"$f":"H41","v":0},{"$f":"AD41*AE41","v":{"$error":"#N/A"}},null,null,"Personal Allowance",{"$f":"AM31","v":{"$error":"#N/A"}},{"$f":"AJ6","v":0},{"$f":"MIN(AJ41,AK41)","v":{"$error":"#N/A"}},{"$f":"MAX(0,AJ41-AL41)","v":{"$error":"#N/A"}},null,{"$f":"AL41","v":{"$error":"#N/A"}},{"$f":"T41","v":0},{"$f":"AO41*AP41","v":{"$error":"#N/A"}}]
["Personal Allowance",{"$f":"E33","v":12570},{"$f":"MAX(0,C41-D41)","v":0},0,12570,null,0,{"$f":"H33","v":0},0,null,null,null,"Personal Allowance",{"$f":"Q33","v":{"$error":"#N/A"}},{"$f":"MAX(0,O41-P41)","v":0},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"H42","v":0},{"$error":"#N/A"},null,null,"Dividend Allowance",{"$f":"'Parameters_Inc Calcs'!$C$17","v":500},{"$f":"MAX(0,Z41-AA41)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"H42","v":0},{"$error":"#N/A"},null,null,"Dividend Allowance",{"$f":"'Parameters_Inc Calcs'!$C$17","v":500},{"$f":"MAX(0,AK41-AL41)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T42","v":0},{"$error":"#N/A"},null,null,null,null,"Top Slicing Relief"]
["Basic Rate",{"$f":"MAX(0,E34-D41)","v":37700},0,0,37700,null,0,{"$f":"'Parameters_Inc Calcs'!D4","v":8.7499999999999994E-2},0,null,null,null,"Basic Rate",{"$f":"MAX(0,Q34-P41)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"H43","v":8.7499999999999994E-2},{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"MAX(0,AB34-AA42)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"H43","v":8.7499999999999994E-2},{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"MAX(0,AM34-AL42)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T43","v":8.7499999999999994E-2},{"$error":"#N/A"},null,null,null,"Step 5","Relieved liability on full gain   ",null,null,null,{"$f":"AZ25","v":{"$error":"#N/A"}},"a"]
["Higher Rate",{"$f":"E35-F44","v":87440},0,0,87440,{"$f":"MIN(E35,MAX(0,D41-E34))","v":0},0,{"$f":"'Parameters_Inc Calcs'!D5","v":0.33750000000000002},0,null,null,null,"Higher Rate",{"$f":"Q35-R44","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(Q35,MAX(0,P41-Q34))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"H44","v":0.33750000000000002},{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AB35-AC44","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(AB35,MAX(0,AA42-AB34))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"H44","v":0.33750000000000002},{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AM35-AN44","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(AM35,MAX(0,AL41-AM34))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"T44","v":0.33750000000000002},{"$error":"#N/A"},null,null,null,null,{"$f":"AV40","v":"Relieved Liability on Slice x N"},null,null,null,{"$f":"AZ40","v":{"$error":"#N/A"}},"b"]
["Additional Rate",null,0,0,"NA",null,0,{"$f":"'Parameters_Inc Calcs'!D8","v":0.39350000000000002},0,{"$f":"SUM(I41:I45)","v":0},null,null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},{"$f":"H45","v":0.39350000000000002},{"$error":"#N/A"},{"$f":"SUM(U41:U45)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},null,null,{"$error":"#N/A"},{"$f":"H45","v":0.39350000000000002},{"$error":"#N/A"},{"$f":"SUM(AF41:AF45)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},{"$f":"T45","v":0.39350000000000002},{"$error":"#N/A"},{"$f":"SUM(AQ41:AQ45)","v":{"$error":"#N/A"}},null,null,null,"Top Slice Relief (a-b)   ",null,null,null,{"$f":"MAX(0,AZ43-AZ44)","v":{"$error":"#N/A"}}]
[]
["Redundancy Payment Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Redundancy Payment Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,"Redundancy Payment Tax Band Apportionment - set to £0 as excluded from calcs",null,null,null,null,null,null,null,null,null,null,"Redundancy Payment Tax Band Apportionment"]
[null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,null,null,null,null,"Amount","Rate","Tax",null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax"]
["Gross Pension Contributions",{"$f":"E14","v":0},0,{"$f":"MIN(B49,C49)","v":0},{"$f":"MAX(0,B49-D49)","v":0},null,0,{"$f":"H41","v":0},0,null,null,null,"Gross Pension Contributions",{"$f":"Q14","v":0},0,{"$f":"MIN(N49,O49)","v":0},{"$f":"MAX(0,N49-P49)","v":0},null,{"$f":"P49","v":0},{"$f":"T41","v":0},{"$f":"S49*T49","v":0},null,null,"Gross Pension Contributions",null,null,null,null,null,{"$f":"AA49","v":0},{"$f":"AE41","v":0},{"$f":"AD49*AE49","v":0},null,null,"Gross Pension Contributions",{"$f":"AM14","v":0},0,{"$f":"MIN(AJ49,AK49)","v":0},{"$f":"MAX(0,AJ49-AL49)","v":0},null,{"$f":"AL49","v":0},{"$f":"AP41","v":0},{"$f":"AO49*AP49","v":0}]
["Personal Allowance",{"$f":"E42","v":12570},{"$f":"MAX(0,C49-D49)","v":0},0,12570,null,0,{"$f":"H42","v":0},0,null,null,null,"Personal Allowance",{"$f":"Q42","v":{"$error":"#N/A"}},{"$f":"MAX(0,O49-P49)","v":0},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T42","v":0},{"$error":"#N/A"},null,null,"Personal Allowance",{"$f":"AB41","v":{"$error":"#N/A"}},0,{"$f":"MIN(Y50,Z50)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y50-AA50)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},{"$f":"AE42","v":0},{"$error":"#N/A"},null,null,"Personal Allowance",{"$f":"AM41","v":{"$error":"#N/A"}},{"$f":"MAX(0,AK49-AL49)","v":0},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AP42","v":0},{"$error":"#N/A"}]
["Basic Rate",{"$f":"E43","v":37700},0,0,37700,null,0,{"$f":"H34","v":0.2},0,null,null,null,"Basic Rate",{"$f":"Q43","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T34","v":0.2},{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"AB42","v":{"$error":"#N/A"}},0,{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AE34","v":0.2},{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"AM43","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AP34","v":0.2},{"$error":"#N/A"}]
["Higher Rate",{"$f":"E44","v":87440},0,0,87440,null,0,{"$f":"H35","v":0.4},0,null,null,null,"Higher Rate",{"$f":"Q44","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T35","v":0.4},{"$error":"#N/A"},null,null,"Higher Rate",{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AE35","v":0.4},{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AM44","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AP35","v":0.4},{"$error":"#N/A"}]
["Additional Rate",null,0,0,"NA",null,0,0.45,0,{"$f":"SUM(I49:I53)","v":0},null,null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(U49:U53)","v":{"$error":"#N/A"}},null,"Additional Rate",null,null,0,null,null,0,0.45,0,{"$f":"SUM(AF49:AF53)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AQ49:AQ53)","v":{"$error":"#N/A"}}]
[]
["Onshore Bond Gain Tax Band Apportionment",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,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment"]
[null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax",null,null,null,null,null,null,null,null,"Amount","Rate","Tax",null,null,null,"Allowances","Still to tax","Used","Unused",null,"Amount","Rate","Tax"]
["Starting Rate",{"$f":"MAX(0,E31-F57)","v":5000},{"$f":"B3","v":0},{"$f":"MIN(B57,C57)","v":0},{"$f":"MAX(0,B57-D57)","v":5000},{"$f":"D41+D43+D51","v":0},0,{"$f":"H31","v":0},0,null,null,null,"Starting Rate",{"$f":"MAX(0,Q31-R57)","v":{"$error":"#N/A"}},{"$f":"N3","v":{"$error":"#N/A"}},{"$f":"MIN(N57,O57)","v":{"$error":"#N/A"}},{"$f":"MAX(0,N57-P57)","v":{"$error":"#N/A"}},{"$f":"P41+P43+P51","v":{"$error":"#N/A"}},{"$f":"P57","v":{"$error":"#N/A"}},{"$f":"T31","v":0},{"$f":"S57*T57","v":{"$error":"#N/A"}},null,null,"Personal Allowance",{"$f":"AB41","v":{"$error":"#N/A"}},{"$f":"N3","v":{"$error":"#N/A"}},{"$f":"MIN(Y57,Z57)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y57-AA57)","v":{"$error":"#N/A"}},null,{"$f":"AA57","v":{"$error":"#N/A"}},{"$f":"AE31","v":0},{"$f":"AD57*AE57","v":{"$error":"#N/A"}},null,null,"Personal Allowance",{"$f":"AM50","v":{"$error":"#N/A"}},{"$f":"AJ3","v":{"$error":"#N/A"}},{"$f":"MIN(AJ57,AK57)","v":{"$error":"#N/A"}},{"$f":"MAX(0,AJ57-AL57)","v":{"$error":"#N/A"}},null,{"$f":"AL57","v":{"$error":"#N/A"}},{"$f":"AP31","v":0},{"$f":"AO57*AP57","v":{"$error":"#N/A"}}]
["Personal Savings Allowance",{"$f":"E32","v":1000},{"$f":"MAX(0,C57-D57)","v":0},0,1000,null,0,{"$f":"H33","v":0},0,null,null,null,"Personal Savings Allowance",{"$f":"Q32","v":{"$error":"#N/A"}},{"$f":"MAX(0,O57-P57)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T33","v":0},{"$error":"#N/A"},null,null,"Starting Rate",{"$f":"MAX(0,AB32-AC58)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z57-AA57)","v":{"$error":"#N/A"}},{"$f":"MIN(Y58,Z58)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Y58-AA58)","v":{"$error":"#N/A"}},{"$f":"AA42+AA43","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"AE33","v":0},{"$error":"#N/A"},null,null,"Starting Rate",{"$f":"MAX(0,AM32-AN58)","v":{"$error":"#N/A"}},{"$f":"MAX(0,AK57-AL57)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"AL42+AL43+AL51","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"AP33","v":0},{"$error":"#N/A"}]
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["Basic Rate",{"$f":"MAX(0,E51-(SUM(D57:D58)))","v":37700},0,0,37700,null,0,{"$f":"H51","v":0.2},0,null,null,null,"Basic Rate",{"$f":"MAX(0,Q51-(SUM(P57:P58)))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T51","v":0.2},{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"MAX(0,AB43-SUM(AA58:AA59))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AE51","v":0.2},{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"MAX(0,AM43-(SUM(AL58:AL59)))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AP51","v":0.2},{"$error":"#N/A"}]
["Higher Rate",{"$f":"E52-F61","v":87440},0,0,87440,{"$f":"MIN(E52,MAX(0,D58-E51))","v":0},0,0.4,0,null,null,null,"Higher Rate",{"$f":"Q52-R61","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(Q52,MAX(0,P58-Q51))","v":{"$error":"#N/A"}},{"$error":"#N/A"},0.4,{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AB44-AC61","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(AB44,MAX(0,AA59-AB43))","v":{"$error":"#N/A"}},{"$error":"#N/A"},0.4,{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AM52-AN61","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(AM52,MAX(0,AL58-AM51))","v":{"$error":"#N/A"}},{"$error":"#N/A"},0.4,{"$error":"#N/A"}]
["Additional Rate",null,0,0,"NA",null,0,0.45,0,{"$f":"SUM(I57:I62)","v":0},null,null,"Additional Rate",null,{"$error":"#N/A"},{"$f":"O62","v":{"$error":"#N/A"}},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(U57:U62)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},null,null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AF57:AF62)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AQ57:AQ62)","v":{"$error":"#N/A"}}]
[]
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[]
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["Higher Rate",{"$f":"D61+D52+D44+D35+D26+D17","v":0},null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"P61+P52+P44+P35+P26+P17","v":{"$error":"#N/A"}}]
["Additional Rate",{"$f":"D62+D53+D45+D36+D27+D18","v":0},null,null,null,"Income Tax payable",null,null,null,{"$f":"J64","v":0},null,null,"Additional Rate",{"$f":"P62+P53+P45+P36+P27+P18","v":{"$error":"#N/A"}},null,null,null,"Income Tax payable",null,null,null,{"$f":"MAX(0,V64-V67)","v":{"$error":"#N/A"}}]
[]
[]
[]
[]
[null,null,null,null,null,"Increase in Tax Bill",null,null,null,{"$f":"V69-J69","v":{"$error":"#N/A"}}]
[null,null,null,null,null,"EOY value",null,null,null,{"$f":"VLOOKUP(Inputs!$C$5,Bonds!U8:AA17,4,FALSE)","v":{"$error":"#N/A"}}]
[null,null,null,null,null,"Net Benefit",null,null,null,{"$f":"J75-J74","v":{"$error":"#N/A"}}]

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[null,null,null,null,null,null,null,null,null,null,null,null,"Full gain",null,null,null,null,null,null,null,null,null,null,null,"Calcs for slicing"]
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["Dividend in Year of encashment",{"$f":"Inputs!$L$13","v":0},null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"Inputs!$L$13","v":0},null,null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"Inputs!$L$13","v":0},null,null,null,null,null,null,null,null,null,"Dividend in Year of encashment",{"$f":"Inputs!$L$13","v":0}]
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["PA to Use",{"$f":"'Parameters_Inc Calcs'!$C$2-'Offshore Bond Calcs'!B7","v":12570},null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"'Parameters_Inc Calcs'!$C$2-'Offshore Bond Calcs'!N7","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,"PA to Use",{"$f":"'Parameters_Inc Calcs'!$C$2-'Offshore Bond Calcs'!Z7","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,"PA to Use - Silver adjustment",{"$f":"'Parameters_Inc Calcs'!$C$2-'Offshore Bond Calcs'!AK7","v":{"$error":"#N/A"}}]
["Starter Rate to Use",{"$f":"IF(B4>B8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,'Offshore Bond Calcs'!B8+'Parameters_Inc Calcs'!$C$12-'Offshore Bond Calcs'!B4))","v":5000},null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(N4>N8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,'Offshore Bond Calcs'!N8+'Parameters_Inc Calcs'!$C$12-'Offshore Bond Calcs'!N4))","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,"Starter Rate to Use",{"$f":"IF(Z4>Z8+'Parameters_Inc Calcs'!$C$12,0,MIN('Parameters_Inc Calcs'!$C$12,'Offshore Bond Calcs'!Z8+'Parameters_Inc Calcs'!$C$12-'Offshore Bond Calcs'!Z4))","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,"Starter Rate to Use - from full calc as no silver adjustment",{"$f":"Z9","v":{"$error":"#N/A"}}]
["PSA to USE",{"$f":"IF(SUM(B3:B6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(B3:B6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":1000},null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(N3:N6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(N3:N6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,"PSA to USE",{"$f":"IF(SUM(Z3:Z6)>'Parameters_Inc Calcs'!$C$8,'Parameters_Inc Calcs'!$C$11,IF(SUM(Z3:Z6)>'Parameters_Inc Calcs'!$C$5,'Parameters_Inc Calcs'!$C$10,'Parameters_Inc Calcs'!$C$9))","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,"PSA to use - from full calc as no silver adjustment",{"$f":"Z10","v":{"$error":"#N/A"}}]
[]
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["Additional Rate",null,{"$f":"MAX(0,C17-D17)","v":0},{"$f":"MIN(B18,C18)","v":0},"NA",null,0,{"$f":"'Parameters_Inc Calcs'!E8","v":0.45},0,{"$f":"SUM(I15:I18)","v":0},null,null,"Additional Rate",null,{"$f":"MAX(0,O17-P17)","v":{"$error":"#N/A"}},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(U15:U18)","v":{"$error":"#N/A"}},null,null,"Additional Rate",null,{"$f":"MAX(0,AA17-AB17)","v":{"$error":"#N/A"}},{"$f":"MIN(Z18,AA18)","v":{"$error":"#N/A"}},null,null,{"$error":"#N/A"},{"$f":"H18","v":0.45},{"$error":"#N/A"},{"$f":"SUM(AG15:AG18)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$f":"MAX(0,AL17-AM17)","v":{"$error":"#N/A"}},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},{"$f":"T18","v":0.45},{"$error":"#N/A"},{"$f":"SUM(AR15:AR18)","v":{"$error":"#N/A"}},null,null,null,"Starting Rate",{"$f":"AB58","v":{"$error":"#N/A"}},"@",{"$f":"AQ23","v":0},{"$error":"#N/A"}]
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["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,null,null,null,null,null,"Savings Income Tax Band Apportionment",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,null,"Basic Rate",{"$f":"AB60","v":{"$error":"#N/A"}},"@",{"$f":"AQ25","v":0.2},{"$error":"#N/A"}]
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["Starting Rate",{"$f":"B9","v":5000},{"$f":"B5","v":0},{"$f":"MIN(B22,C22)","v":0},{"$f":"MAX(0,B22-D22)","v":5000},null,{"$f":"D22","v":0},{"$f":"H15","v":0},0,null,null,null,"Starting Rate",{"$f":"N9","v":{"$error":"#N/A"}},{"$f":"N5","v":0},{"$f":"MIN(N22,O22)","v":{"$error":"#N/A"}},{"$f":"MAX(0,N22-P22)","v":{"$error":"#N/A"}},null,{"$f":"P22","v":{"$error":"#N/A"}},{"$f":"T15","v":0},{"$f":"S22*T22","v":{"$error":"#N/A"}},null,null,null,"Personal Allowance",{"$f":"AC15","v":{"$error":"#N/A"}},{"$f":"Z5","v":0},{"$f":"MIN(Z22,AA22)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z22-AB22)","v":{"$error":"#N/A"}},null,{"$f":"AB22","v":{"$error":"#N/A"}},{"$f":"AF15","v":0},{"$f":"AE22*AF22","v":{"$error":"#N/A"}},null,null,"Personal Allowance",{"$f":"AN15","v":{"$error":"#N/A"}},{"$f":"AK5","v":0},{"$f":"MIN(AK22,AL22)","v":{"$error":"#N/A"}},{"$f":"MAX(0,AK22-AM22)","v":{"$error":"#N/A"}},null,{"$f":"AM22","v":{"$error":"#N/A"}},{"$f":"AQ15","v":0},{"$f":"AP22*AQ22","v":{"$error":"#N/A"}},null,null,null,null,"Additional Rate",{"$error":"#N/A"},"@",0.45,{"$error":"#N/A"}]
["Personal Savings Allowance",{"$f":"B10","v":1000},{"$f":"MAX(0,C22-D22)","v":0},0,1000,null,0,{"$f":"H15","v":0},0,null,null,null,"Personal Savings Allowance",{"$f":"N10","v":{"$error":"#N/A"}},{"$f":"MAX(0,O22-P22)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T15","v":0},{"$error":"#N/A"},null,null,null,"Starting Rate",{"$f":"Z9","v":{"$error":"#N/A"}},{"$f":"MAX(0,AA22-AB22)","v":{"$error":"#N/A"}},{"$f":"MIN(Z23,AA23)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z23-AB23)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},{"$f":"AF15","v":0},{"$error":"#N/A"},null,null,"Starting Rate",{"$f":"AK9","v":{"$error":"#N/A"}},{"$f":"MAX(0,AL22-AM22)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AQ15","v":0},{"$error":"#N/A"},null,null,null,null,"Total Liability",null,null,null,{"$f":"SUM(BA17:BA22)","v":{"$error":"#N/A"}}]
["Personal Allowance",{"$f":"E15","v":12570},{"$f":"MAX(0,C23-D23)","v":0},0,12570,null,0,{"$f":"H15","v":0},0,null,null,null,"Personal Allowance",{"$f":"Q15","v":{"$error":"#N/A"}},{"$f":"MAX(0,O23-P23)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T15","v":0},{"$error":"#N/A"},null,null,null,"Personal Savings Allowance",{"$f":"Z10","v":{"$error":"#N/A"}},{"$f":"MAX(0,AA23-AB23)","v":{"$error":"#N/A"}},{"$f":"MIN(Z24,AA24)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z24-AB24)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},{"$f":"AF15","v":0},{"$error":"#N/A"},null,null,"Personal Savings Allowance",{"$f":"AK10","v":{"$error":"#N/A"}},{"$f":"MAX(0,AL23-AM23)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AQ15","v":0},{"$error":"#N/A"},null,null,null,"Step 2","Tax Credit",null,null,null,{"$f":"(AX15-AX17)*AZ20","v":{"$error":"#N/A"}}]
["Basic Rate",{"$f":"MAX(0,E16-SUM(D22:D23))","v":37700},{"$f":"MAX(0,C24-D24)","v":0},0,37700,null,0,{"$f":"H16","v":0.2},0,null,null,null,"Basic Rate",{"$f":"MAX(0,Q16-SUM(P22:P23))","v":{"$error":"#N/A"}},{"$f":"MAX(0,O24-P24)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T16","v":0.2},{"$error":"#N/A"},null,null,null,"Basic Rate",{"$f":"MAX(0,AC16-SUM(AB23:AB24))","v":{"$error":"#N/A"}},{"$f":"MAX(0,AA24-AB24)","v":{"$error":"#N/A"}},{"$f":"MIN(Z25,AA25)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z25-AB25)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},{"$f":"AF16","v":0.2},{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"MAX(0,AN16-SUM(AM23:AM24))","v":{"$error":"#N/A"}},{"$f":"MAX(0,AL24-AM24)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AQ16","v":0.2},{"$error":"#N/A"},null,null,null,null,"Relieved liability on gain",null,null,null,{"$f":"MAX(0,BA23-BA24)","v":{"$error":"#N/A"}}]
["Higher Rate",{"$f":"E17-F26","v":87440},{"$f":"MAX(0,C25-D25)","v":0},0,{"$f":"MAX(0,B26-D26)","v":87440},{"$f":"MIN(E17,MAX(0,D23-E16))","v":0},0,{"$f":"H17","v":0.4},0,null,null,null,"Higher Rate",{"$f":"Q17-R26","v":{"$error":"#N/A"}},{"$f":"MAX(0,O25-P25)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"MAX(0,N26-P26)","v":{"$error":"#N/A"}},{"$f":"MIN(Q17,MAX(0,P23-Q16))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"T17","v":0.4},{"$error":"#N/A"},null,null,null,"Higher Rate",{"$f":"AC17-AD26","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(AC17,MAX(0,AB24-AC16))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"AF17","v":0.4},{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AN17-AO26","v":{"$error":"#N/A"}},{"$f":"MAX(0,AL25-AM25)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"MAX(0,AK26-AM26)","v":{"$error":"#N/A"}},{"$f":"MIN(AN17,MAX(0,AM24-AN16))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"AQ17","v":0.4},{"$error":"#N/A"}]
["Additional Rate",null,{"$f":"MAX(0,C26-D26)","v":0},{"$f":"MIN(B27,C27)","v":0},"NA",null,0,0.45,0,{"$f":"SUM(I22:I27)","v":0},null,null,"Additional Rate",null,{"$f":"MAX(0,O26-P26)","v":{"$error":"#N/A"}},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(U22:U27)","v":{"$error":"#N/A"}},null,null,"Additional Rate",null,{"$f":"MAX(0,AA26-AB26)","v":{"$error":"#N/A"}},{"$f":"MIN(Z27,AA27)","v":{"$error":"#N/A"}},null,null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AG22:AG27)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$f":"MAX(0,AL26-AM26)","v":{"$error":"#N/A"}},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AR22:AR27)","v":{"$error":"#N/A"}}]
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["Offshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Offshore Bond Gain Tax Band Apportionment set to zero for slicing",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,null,null,null,null,"Offshore Bond Gain Tax Band Apportionment - Set to £0 for slicing calcs as fit into total onshore gain",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax "]
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["Starting Rate",{"$f":"E22","v":5000},0,0,{"$f":"MAX(0,B31-D31)","v":5000},null,0,{"$f":"H22","v":0},0,null,null,null,"Starting Rate",{"$f":"Q22","v":{"$error":"#N/A"}},{"$f":"N3","v":{"$error":"#N/A"}},{"$f":"MIN(N31,O31)","v":{"$error":"#N/A"}},{"$f":"MAX(0,N31-P31)","v":{"$error":"#N/A"}},null,{"$f":"P31","v":{"$error":"#N/A"}},{"$f":"T22","v":0},{"$f":"S31*T31","v":{"$error":"#N/A"}},null,null,null,"Personal Allowance",{"$f":"AC22","v":{"$error":"#N/A"}},0,{"$f":"MIN(Z31,AA31)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z31-AB31)","v":{"$error":"#N/A"}},null,{"$f":"AB31","v":{"$error":"#N/A"}},{"$f":"AF22","v":0},{"$f":"AE31*AF31","v":{"$error":"#N/A"}},null,null,"Personal Allowance",{"$f":"AN22","v":{"$error":"#N/A"}},0,0,{"$f":"MAX(0,AK31-AM31)","v":{"$error":"#N/A"}},null,{"$f":"AM31","v":0},{"$f":"AQ22","v":0},{"$f":"AP31*AQ31","v":0},null,null,null,null,"Starting Rate",{"$f":"AM58","v":{"$error":"#N/A"}},"@",0,{"$error":"#N/A"}]
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["Personal Allowance",{"$f":"E24","v":12570},0,0,12570,null,0,0,0,null,null,null,"Personal Allowance",{"$f":"Q24","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},0,{"$error":"#N/A"},null,null,null,"Personal Savings Allowance",{"$f":"AC24","v":{"$error":"#N/A"}},{"$f":"MAX(0,AA32-AB32)","v":{"$error":"#N/A"}},{"$f":"MIN(Z33,AA33)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z33-AB33)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},0,{"$error":"#N/A"},null,null,"Personal Savings Allowance",{"$f":"AN24","v":{"$error":"#N/A"}},0,0,{"$error":"#N/A"},null,0,0,0,null,null,null,null,"Basic Rate",{"$f":"AM60","v":{"$error":"#N/A"}},"@",0.2,{"$error":"#N/A"}]
["Basic Rate",{"$f":"MAX(0,E25-SUM(D31:D32))","v":37700},0,0,37700,null,0,0.2,0,null,null,null,"Basic Rate",{"$f":"MAX(0,Q25-SUM(P31:P32))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},0.2,{"$error":"#N/A"},null,null,null,"Basic Rate",{"$f":"MAX(0,AC25-SUM(AB32:AB33))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"MIN(Z34,AA34)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z34-AB34)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},0.2,{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"MAX(0,AN25-SUM(AM31:AM32))","v":{"$error":"#N/A"}},0,0,{"$error":"#N/A"},null,0,0.2,0,null,null,null,null,"Higher Rate",{"$error":"#N/A"},"@",0.4,{"$error":"#N/A"}]
["Higher Rate",{"$f":"E26-F35","v":87440},0,0,87440,{"$f":"MIN(E26,MAX(0,D32-E25))","v":0},0,0.4,0,null,null,null,"Higher Rate",{"$f":"Q26-R35","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(Q26,MAX(0,P32-Q25))","v":{"$error":"#N/A"}},{"$error":"#N/A"},0.4,{"$error":"#N/A"},null,null,null,"Higher Rate",{"$f":"AC26-AD35","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(AC26,MAX(0,AB33-AC25))","v":{"$error":"#N/A"}},{"$error":"#N/A"},0.4,{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AN26-AO35","v":{"$error":"#N/A"}},0,0,{"$error":"#N/A"},{"$f":"MIN(AN26,MAX(0,AM32-AN25))","v":{"$error":"#N/A"}},0,0.4,0,null,null,null,null,"Additional Rate",{"$error":"#N/A"},"@",0.45,{"$error":"#N/A"}]
["Additional Rate",null,0,0,"NA",null,0,0.45,0,{"$f":"SUM(I31:I36)","v":0},null,null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(U31:U36)","v":{"$error":"#N/A"}},null,null,"Additional Rate",null,{"$f":"MAX(0,AA35-AB35)","v":{"$error":"#N/A"}},{"$f":"MIN(Z36,AA36)","v":{"$error":"#N/A"}},null,null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AG31:AG36)","v":{"$error":"#N/A"}},null,"Additional Rate",null,0,0,"NA",null,0,0.45,0,{"$f":"SUM(AR31:AR36)","v":0},null,null,null,"Total Liability",null,null,null,{"$f":"SUM(BA31:BA35)","v":{"$error":"#N/A"}}]
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["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,null,null,null,null,null,"Dividend Income Tax Band Apportionment",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,null,"Derived years (N)",null,null,null,{"$f":"IF(AX15=0,0,AX15/AX28)","v":{"$error":"#N/A"}}]
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["Personal Allowance",{"$f":"E33","v":12570},{"$f":"MAX(0,C41-D41)","v":0},0,12570,null,0,{"$f":"H33","v":0},0,null,null,null,"Personal Allowance",{"$f":"Q33","v":{"$error":"#N/A"}},{"$f":"MAX(0,O41-P41)","v":0},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"H42","v":0},{"$error":"#N/A"},null,null,null,"Dividend Allowance",{"$f":"'Parameters_Inc Calcs'!$C$17","v":500},{"$f":"MAX(0,AA41-AB41)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"H42","v":0},{"$error":"#N/A"},null,null,"Dividend Allowance",{"$f":"'Parameters_Inc Calcs'!$C$17","v":500},{"$f":"MAX(0,AL41-AM41)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T42","v":0},{"$error":"#N/A"},null,null,null,null,"Top Slicing Relief"]
["Basic Rate",{"$f":"MAX(0,E34-D41)","v":37700},0,0,37700,null,0,{"$f":"'Parameters_Inc Calcs'!D4","v":8.7499999999999994E-2},0,null,null,null,"Basic Rate",{"$f":"MAX(0,Q34-P41)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},8.7499999999999994E-2,{"$error":"#N/A"},null,null,null,"Basic Rate",{"$f":"MAX(0,AC34-AB42)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"H43","v":8.7499999999999994E-2},{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"MAX(0,AN34-AM42)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T43","v":8.7499999999999994E-2},{"$error":"#N/A"},null,null,null,"Step 5","Relieved liability on full gain   ",null,null,null,{"$f":"BA25","v":{"$error":"#N/A"}},"a"]
["Higher Rate",{"$f":"E35-F44","v":87440},0,0,87440,{"$f":"MIN(E35,MAX(0,D41-E34))","v":0},0,{"$f":"'Parameters_Inc Calcs'!D5","v":0.33750000000000002},0,null,null,null,"Higher Rate",{"$f":"Q35-R44","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(Q35,MAX(0,P41-Q34))","v":{"$error":"#N/A"}},{"$error":"#N/A"},0.33750000000000002,{"$error":"#N/A"},null,null,null,"Higher Rate",{"$f":"AC35-AD44","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(AC35,MAX(0,AB42-AC34))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"H44","v":0.33750000000000002},{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AN35-AO44","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(AN35,MAX(0,AM41-AN34))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"T44","v":0.33750000000000002},{"$error":"#N/A"},null,null,null,null,{"$f":"AW40","v":"Relieved Liability on Slice x N"},null,null,null,{"$f":"BA40","v":{"$error":"#N/A"}},"b"]
["Additional Rate",null,0,0,"NA",null,0,{"$f":"'Parameters_Inc Calcs'!D8","v":0.39350000000000002},0,{"$f":"SUM(I41:I45)","v":0},null,null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.39350000000000002,{"$error":"#N/A"},{"$f":"SUM(U41:U45)","v":{"$error":"#N/A"}},null,null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},null,null,{"$error":"#N/A"},{"$f":"H45","v":0.39350000000000002},{"$error":"#N/A"},{"$f":"SUM(AG41:AG45)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},{"$f":"T45","v":0.39350000000000002},{"$error":"#N/A"},{"$f":"SUM(AR41:AR45)","v":{"$error":"#N/A"}},null,null,null,"Top Slice Relief (a-b)   ",null,null,null,{"$f":"MAX(0,BA43-BA44)","v":{"$error":"#N/A"}}]
[]
["Redundancy Payment Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Redundancy Payment Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Redundancy Payment Tax Band Apportionment - set to £0 as excluded from calcs",null,null,null,null,null,null,null,null,null,null,"Redundancy Payment Tax Band Apportionment"]
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["Gross Pension Contributions",{"$f":"E14","v":0},0,{"$f":"MIN(B49,C49)","v":0},{"$f":"MAX(0,B49-D49)","v":0},null,0,{"$f":"H41","v":0},0,null,null,null,"Gross Pension Contributions",{"$f":"Q14","v":0},0,{"$f":"MIN(N49,O49)","v":0},{"$f":"MAX(0,N49-P49)","v":0},null,{"$f":"P49","v":0},{"$f":"T41","v":0},{"$f":"S49*T49","v":0},null,null,null,"Gross Pension Contributions",null,{"$f":"AA14","v":0},null,null,null,{"$f":"AB49","v":0},{"$f":"AF41","v":0},{"$f":"AE49*AF49","v":0},null,null,"Gross Pension Contributions",{"$f":"AN14","v":0},0,{"$f":"MIN(AK49,AL49)","v":0},{"$f":"MAX(0,AK49-AM49)","v":0},null,{"$f":"AM49","v":0},{"$f":"AQ41","v":0},{"$f":"AP49*AQ49","v":0}]
["Personal Allowance",{"$f":"E42","v":12570},{"$f":"MAX(0,C49-D49)","v":0},0,12570,null,0,{"$f":"H42","v":0},0,null,null,null,"Personal Allowance",{"$f":"Q42","v":{"$error":"#N/A"}},{"$f":"MAX(0,O49-P49)","v":0},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T42","v":0},{"$error":"#N/A"},null,null,null,"Personal Allowance",{"$f":"AC41","v":{"$error":"#N/A"}},{"$f":"MAX(0,AA49-AB49)","v":0},{"$f":"MIN(Z50,AA50)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z50-AB50)","v":{"$error":"#N/A"}},null,{"$error":"#N/A"},{"$f":"AF42","v":0},{"$error":"#N/A"},null,null,"Personal Allowance",{"$f":"AN41","v":{"$error":"#N/A"}},{"$f":"MAX(0,AL49-AM49)","v":0},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AQ42","v":0},{"$error":"#N/A"}]
["Basic Rate",{"$f":"E43","v":37700},0,0,37700,null,0,{"$f":"H34","v":0.2},0,null,null,null,"Basic Rate",{"$f":"Q43","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T34","v":0.2},{"$error":"#N/A"},null,null,null,"Basic Rate",{"$f":"AC43","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AF34","v":0.2},{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"AN43","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AQ34","v":0.2},{"$error":"#N/A"}]
["Higher Rate",{"$f":"E44","v":87440},0,0,87440,null,0,{"$f":"H35","v":0.4},0,null,null,null,"Higher Rate",{"$f":"Q44","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T35","v":0.4},{"$error":"#N/A"},null,null,null,"Higher Rate",{"$f":"AC44","v":{"$error":"#N/A"}},{"$f":"MAX(0,AA51-AB51)","v":{"$error":"#N/A"}},{"$f":"MIN(Z52,AA52)","v":{"$error":"#N/A"}},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AF35","v":0.4},{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AN44","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AQ35","v":0.4},{"$error":"#N/A"}]
["Additional Rate",null,0,0,"NA",null,0,0.45,0,{"$f":"SUM(I49:I53)","v":0},null,null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(U49:U53)","v":{"$error":"#N/A"}},null,null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},null,null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AG49:AG53)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AR49:AR53)","v":{"$error":"#N/A"}}]
[]
["Onshore Bond Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment - set to zero",null,null,null,null,null,null,null,null,null,null,null,"Total Gain Tax Band Apportionment",null,null,null,null,null,null,null,null,null,null,"Onshore Bond Gain Tax Band Apportionment"]
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["Starting Rate",{"$f":"MAX(0,E31-F57)","v":5000},{"$f":"B3","v":0},{"$f":"MIN(B57,C57)","v":0},{"$f":"MAX(0,B57-D57)","v":5000},{"$f":"D41+D43+D51","v":0},0,{"$f":"H31","v":0},0,null,null,null,"Starting Rate",{"$f":"MAX(0,Q31-R57)","v":{"$error":"#N/A"}},0,{"$f":"MIN(N57,O57)","v":{"$error":"#N/A"}},{"$f":"MAX(0,N57-P57)","v":{"$error":"#N/A"}},{"$f":"P41+P43+P51","v":{"$error":"#N/A"}},{"$f":"P57","v":{"$error":"#N/A"}},{"$f":"T31","v":0},{"$f":"S57*T57","v":{"$error":"#N/A"}},null,null,null,"Personal Allowance",{"$f":"AC41","v":{"$error":"#N/A"}},{"$f":"Z3","v":{"$error":"#N/A"}},{"$f":"MIN(Z57,AA57)","v":{"$error":"#N/A"}},{"$f":"MAX(0,Z57-AB57)","v":{"$error":"#N/A"}},null,{"$f":"AB57","v":{"$error":"#N/A"}},{"$f":"AF31","v":0},{"$f":"AE57*AF57","v":{"$error":"#N/A"}},null,null,"Personal Allowance",{"$f":"AN50","v":{"$error":"#N/A"}},{"$f":"AK3","v":{"$error":"#N/A"}},{"$f":"MIN(AK57,AL57)","v":{"$error":"#N/A"}},{"$f":"MAX(0,AK57-AM57)","v":{"$error":"#N/A"}},null,{"$f":"AM57","v":{"$error":"#N/A"}},{"$f":"AQ31","v":0},{"$f":"AP57*AQ57","v":{"$error":"#N/A"}}]
["Personal Savings Allowance",{"$f":"E32","v":1000},{"$f":"MAX(0,C57-D57)","v":0},0,1000,null,0,{"$f":"H33","v":0},0,null,null,null,"Personal Savings Allowance",{"$f":"Q32","v":{"$error":"#N/A"}},{"$f":"MAX(0,O57-P57)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T33","v":0},{"$error":"#N/A"},null,null,null,"Starting Rate",{"$f":"MAX(0,AC32-AD58)","v":{"$error":"#N/A"}},{"$f":"MAX(0,AA57-AB57)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"AB42+AB43","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"AF33","v":0},{"$error":"#N/A"},null,null,"Starting Rate",{"$f":"MAX(0,AN32-AO58)","v":{"$error":"#N/A"}},{"$f":"MAX(0,AL57-AM57)","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"AM42+AM43+AM51","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$f":"AQ33","v":0},{"$error":"#N/A"}]
["Personal Allowance",{"$f":"E50","v":12570},0,0,12570,null,0,{"$f":"H50","v":0},0,null,null,null,"Personal Allowance",{"$f":"Q50","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T50","v":0},{"$error":"#N/A"},null,null,null,"Personal Savings Allowance",{"$f":"AC33","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AF50","v":0},{"$error":"#N/A"},null,null,"Personal Savings Allowance",{"$f":"AN33","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AQ50","v":0},{"$error":"#N/A"}]
["Basic Rate",{"$f":"MAX(0,E51-(SUM(D57:D58)))","v":37700},0,0,37700,null,0,{"$f":"H51","v":0.2},0,null,null,null,"Basic Rate",{"$f":"MAX(0,Q51-(SUM(P57:P58)))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"T51","v":0.2},{"$error":"#N/A"},null,null,null,"Basic Rate",{"$f":"MAX(0,AC43-SUM(AB58:AB59))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AF51","v":0.2},{"$error":"#N/A"},null,null,"Basic Rate",{"$f":"MAX(0,AN43-(SUM(AM58:AM59)))","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},null,{"$error":"#N/A"},{"$f":"AQ51","v":0.2},{"$error":"#N/A"}]
["Higher Rate",{"$f":"E52-F61","v":87440},0,0,87440,{"$f":"MIN(E52,MAX(0,D58-E51))","v":0},0,0.4,0,null,null,null,"Higher Rate",{"$f":"Q52-R61","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(Q52,MAX(0,P58-Q51))","v":{"$error":"#N/A"}},{"$error":"#N/A"},0.4,{"$error":"#N/A"},null,null,null,"Higher Rate",{"$f":"AC44-AD61","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(AC44,MAX(0,AB59-AC43))","v":{"$error":"#N/A"}},{"$error":"#N/A"},0.4,{"$error":"#N/A"},null,null,"Higher Rate",{"$f":"AN52-AO61","v":{"$error":"#N/A"}},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$f":"MIN(AN52,MAX(0,AM58-AN51))","v":{"$error":"#N/A"}},{"$error":"#N/A"},0.4,{"$error":"#N/A"}]
["Additional Rate",null,0,0,"NA",null,0,0.45,0,{"$f":"SUM(I57:I62)","v":0},null,null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(U57:U62)","v":{"$error":"#N/A"}},null,null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},null,null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AG57:AG62)","v":{"$error":"#N/A"}},null,"Additional Rate",null,{"$error":"#N/A"},{"$error":"#N/A"},"NA",null,{"$error":"#N/A"},0.45,{"$error":"#N/A"},{"$f":"SUM(AR57:AR62)","v":{"$error":"#N/A"}}]
[]
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[]
["Personal Allowance",{"$f":"D15+D24+D33+D42+D50+D59","v":0},null,null,null,null,null,null,null,null,null,null,"Personal Allowance",{"$f":"P15+P24+P33+P42+P50+P59","v":{"$error":"#N/A"}},null,null,"Less Onshore Bond Tax Credit",null,null,null,0,null,null,null,"Personal Allowance",{"$f":"AB15+AB24+AB33+AB42+AB50+AB59","v":{"$error":"#N/A"}}]
["Basic Rate",{"$f":"D60+D51+D43+D34+D25+D16","v":0},null,null,null,null,null,null,null,null,null,null,"Basic Rate",{"$f":"P60+P51+P43+P34+P25+P16","v":{"$error":"#N/A"}},null,null,"Less Top Slicing Relief",null,null,null,{"$f":"BA45","v":{"$error":"#N/A"}},{"$f":"SUM(U66:U67)","v":{"$error":"#N/A"}},null,null,"Basic Rate",{"$f":"AB60+AB51+AB43+AB34+AB25+AB16","v":{"$error":"#N/A"}}]
["Higher Rate",{"$f":"D61+D52+D44+D35+D26+D17","v":0},null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"P61+P52+P44+P35+P26+P17","v":{"$error":"#N/A"}},null,null,null,null,null,null,null,null,null,null,"Higher Rate",{"$f":"AB61+AB52+AB44+AB35+AB26+AB17","v":{"$error":"#N/A"}}]
["Additional Rate",{"$f":"D62+D53+D45+D36+D27+D18","v":0},null,null,null,"Income Tax payable",null,null,null,{"$f":"J64","v":0},null,null,"Additional Rate",{"$f":"P62+P53+P45+P36+P27+P18","v":{"$error":"#N/A"}},null,null,null,"Income Tax payable",null,null,null,{"$f":"MAX(0,V64-V67)","v":{"$error":"#N/A"}},null,null,"Additional Rate",{"$f":"AB62+AB53+AB45+AB36+AB27+AB18","v":{"$error":"#N/A"}}]
[]
[]
[]
[]
[null,null,null,null,"Increase in Tax Bill",null,null,null,{"$f":"V69-J69","v":{"$error":"#N/A"}}]
[null,null,null,null,"EOY value",null,null,null,{"$f":"VLOOKUP(Inputs!$C$5,Bonds!U8:AA17,7,FALSE)","v":{"$error":"#N/A"}}]
[null,null,null,null,"Net Benefit",null,null,null,{"$f":"I75-I74","v":{"$error":"#N/A"}}]

{"sheet":"Port Analysis","index":22,"n_rows":14,"n_cols":9,"rows_kept":14,"cut":false,"hidden":true,"merged":[[11,4,12,4]]}
[]
[null,null,null,null,null,"The gain is only on year 1 basis in cell F9?"]
[]
[null,"Inputs",null,null,"UK (Onshore) Bond"]
[null,"Invested amount",{"$f":"Inputs!C3","v":0}]
[null,"Term",10,null,null,"Amount","Rate","Tax"]
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[null,"Savings income",{"$f":"Inputs!L4","v":0},null,"Dividend",{"$f":"C9*$C$5","v":0},0,{"$f":"F8*G8","v":0}]
[null,"Dividend Return",{"$f":"Inputs!L5","v":0},null,"Capital Gain",{"$f":"C10*$C$5","v":0},0.2,{"$f":"F9*G9","v":0}]
[null,"Capital Gain",{"$f":"Inputs!L6","v":0},null,null,{"$f":"SUM(F7:F9)","v":0},null,{"$f":"SUM(H7:H9)","v":0}]
[null,"Exisiting income"]
[null,"Non Savings Non Dividend Income",{"$f":"Inputs!C11","v":0},null,"Bond Internal Tax Rate",{"$f":"H10/F10","v":{"$error":"#DIV/0!"}}]
[null,"Savings income",{"$f":"Inputs!C12","v":0}]
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