{"text_format":"3","workbook":"xlsx","n_sheets":6,"sheets":["Tax Rates","Tax, NI, SL Calc","Tax, NI, SL Calc (2)","Personal Tax","Inputs","Output"],"not_rendered":{"images":2,"defined_names":37},"read":"whole","date_system":"1900"}

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[{"$nulls":4},"Weekly"]
[{"$nulls":3},"Tax Year:",{"$f":"Inputs!E3","v":"2019/2020"}]
[]
[]
[]
[{"$nulls":6},"Weekly","Weekly"]
[{"$nulls":6},"2017/2018","2018/2019","2019/2020","2020/2021","2021/2022","2022/2023"]
["National Minimum Wage:",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":8.21},null,{"v":7.5,"d":"7.50"},7.83,8.21]
["Employers National Insurance Rate",null,null,{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.138,"d":"13.80%"}},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))+\nINDEX(TableTaxRates[#Data],ROW()+1-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.14300000000000002,"d":"14.30%"}},null,{"v":0.138,"d":"13.80%"},{"v":0.138,"d":"13.80%"},{"v":0.138,"d":"13.80%"}]
["Apprentice Levy",null,null,{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.005,"d":"0.50%"}},{"$nulls":3},{"v":0.005,"d":"0.5%"},{"v":0.005,"d":"0.5%"}]
["NIC Exempt Limit",null,"Employee",{"$f":"E13*52","v":{"v":8632,"d":"£8,632.00"}},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":166,"d":"166.00"}},null,{"v":157,"d":"157.00"},{"v":162,"d":"162.00"},{"v":166,"d":"166.00"}]
["Holiday Pay Rate",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.1207,"d":"12.07%"}},null,{"v":0.1207,"d":"12.07%"},{"v":0.1207,"d":"12.07%"},{"v":0.1207,"d":"12.07%"}]
["NIC Exempt Limit",null,"Employer",{"$f":"E15*52","v":{"v":8632,"d":"£8,632.00"}},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":166,"d":"166.00"}},null,{"v":157,"d":"157.00"},{"v":162,"d":"162.00"},{"v":166,"d":"166.00"}]
["NIC Upper Limit",null,null,{"$f":"E16*InputWeekWorkedinYear","v":{"v":46176,"d":"£46,176.00"}},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":962,"d":"962.00"}},null,{"v":866,"d":"866.00"},{"v":892,"d":"892.00"},{"v":962,"d":"962.00"}]
["NIC Rate Between Exempt and Upper ",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.12,"d":"12.00%"}},null,{"v":0.12,"d":"12.00%"},{"v":0.12,"d":"12.00%"},{"v":0.12,"d":"12.00%"}]
["NIC Rate Over Upper Limit",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.02,"d":"2.00%"}},null,{"v":0.02,"d":"2.00%"},{"v":0.02,"d":"2.00%"},{"v":0.02,"d":"2.00%"}]
["Personal Tax Allowance",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":12500,"d":"£12,500.00"}},null,{"v":11500,"d":"£11,500.00"},{"v":11850,"d":"£11,850.00"},{"v":12500,"d":"£12,500.00"}]
["Basic Rate Limit",null,"20% Basic Rate Limit",null,{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":37500,"d":"£37,500.00"}},null,{"v":33500,"d":"£33,500.00"},{"v":34500,"d":"£34,500.00"},{"v":37500,"d":"£37,500.00"}]
["Higher Rate Limit",null,"40% Higher Rate Limit",null,{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":150000,"d":"£150,000.00"}},null,{"v":150000,"d":"£150,000.00"},{"v":150000,"d":"£150,000.00"},{"v":150000,"d":"£150,000.00"}]
["Basic Tax Rate",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.2,"d":"20.00%"}},null,{"v":0.2,"d":"20.00%"},{"v":0.2,"d":"20.00%"},{"v":0.2,"d":"20.00%"}]
["Higher Tax Rate",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.4,"d":"40.00%"}},null,{"v":0.4,"d":"40.00%"},{"v":0.4,"d":"40.00%"},{"v":0.4,"d":"40.00%"}]
["Over Higher Rate Limit",null,"45% Rate",null,{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.45,"d":"45.00%"}},null,{"v":0.45,"d":"45.00%"},{"v":0.45,"d":"45.00%"},{"v":0.45,"d":"45.00%"}]
["Taper Threashold",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":100000,"d":"£100,000.00"}},null,{"v":100000,"d":"£100,000.00"},{"v":100000,"d":"£100,000.00"},{"v":100000,"d":"£100,000.00"}]
["Student Loan Plan 1",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":18935,"d":"£18,935.00"}},null,{"v":18330,"d":"£18,330.00"},{"v":18330,"d":"£18,330.00"},{"v":18935,"d":"£18,935.00"}]
["Student Loan Plan 2",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":25725,"d":"£25,725.00"}},null,{"v":21000,"d":"£21,000.00"},{"v":21000,"d":"£21,000.00"},{"v":25725,"d":"£25,725.00"}]
["Sudent Loan %",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.09,"d":"9.00%"}},null,{"v":0.09,"d":"9.00%"},{"v":0.09,"d":"9.00%"},{"v":0.09,"d":"9.00%"}]
["Employer Pension %",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.03,"d":"3%"}},null,{"v":0.01,"d":"1%"},{"v":0.02,"d":"2%"},{"v":0.03,"d":"3%"}]
["Employee Pension %",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.05,"d":"5%"}},null,{"v":0.01,"d":"1%"},{"v":0.03,"d":"3%"},{"v":0.05,"d":"5%"}]
["Lower Eanrings for pension",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":118,"d":"£118.00"}},null,{"v":113,"d":"£113.00"},{"v":116,"d":"£116.00"},{"v":118,"d":"£118.00"}]
["Upper earnings for pension",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":962,"d":"£962.00"}},null,{"v":866,"d":"£866.00"},{"v":892,"d":"£892.00"},{"v":962,"d":"£962.00"}]
["VAT",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.2,"d":"20.00%"}},null,{"v":0.2,"d":"20.00%"},{"v":0.2,"d":"20.00%"},{"v":0.2,"d":"20.00%"}]
["Corporation Tax",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.19,"d":"19.00%"}},null,{"v":0.19,"d":"19.00%"},{"v":0.19,"d":"19.00%"},{"v":0.19,"d":"19.00%"}]
["VAT Credit Amount ",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.155,"d":"15.50%"}},null,{"v":0.155,"d":"15.50%"},{"v":0.155,"d":"15.50%"},{"v":0.155,"d":"15.50%"}]
["Dividend Allowance",{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":2000,"d":"£2,000.00"}},null,{"v":5000,"d":"£5,000.00"},{"v":2000,"d":"£2,000.00"},{"v":2000,"d":"£2,000.00"}]
["0 to 34500","Dividend income above dividend allowance up to higher rate",null,null,{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.075,"d":"7.50%"}},null,{"v":0.075,"d":"7.50%"},{"v":0.075,"d":"7.50%"},{"v":0.075,"d":"7.50%"}]
["£34,501 - £150,000","Dividend income at or below the £150,000 higher rate tax limit",null,null,{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.325,"d":"32.50%"}},null,{"v":0.325,"d":"32.50%"},{"v":0.325,"d":"32.50%"},{"v":0.325,"d":"32.50%"}]
["Over £150,000","Dividend income above the higher rate tax limit",null,null,{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.381,"d":"38.10%"}},null,{"v":0.381,"d":"38.10%"},{"v":0.381,"d":"38.10%"},{"v":0.381,"d":"38.10%"}]
[{"$f":"\"Milage First \"&B40","v":"Milage First 10000"},{"v":10000,"d":"10,000"},null,null,{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.45,"d":"£0.45"}},null,{"v":0.45,"d":"£0.45"},{"v":0.45,"d":"£0.45"},{"v":0.45,"d":"£0.45"}]
[{"$f":"\"Milage After \"&B40","v":"Milage After 10000"},{"$nulls":3},{"$f":"INDEX(TableTaxRates[#Data],ROW()-ROW(TableTaxRates[[#Headers],[2017/2018]]),MATCH($E$4,TableTaxRates[#Headers],0))","v":{"v":0.25,"d":"£0.25"}},null,{"v":0.25,"d":"£0.25"},{"v":0.25,"d":"£0.25"},{"v":0.25,"d":"£0.25"}]

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[null,"UK Taxation",{"$f":"'Tax Rates'!E4","v":"2019/2020"}]
[null,null,{"$f":"InputWeekWorkedinYear&\" Weeks\"","v":"48 Weeks"},"Week"]
[null,"Annual Income (Gross)",{"$f":"(SUM(TaxablePay)-IF(InputShowPension=\"YES\",Output!G34,0))","v":{"v":105143.8530183727,"d":"£105,143.85"}},{"$f":"C3/InputWeekWorkedinYear","v":{"v":2190.4969378827645,"d":"£2,190.50"}},null,"Monthly take home pay :",null,{"$f":"C8/12","v":{"v":5707.342012248469,"d":"£5,707.34"}}]
[null,"Total PAYE tax",{"$f":"C38","v":{"v":30586.31181102362,"d":"£30,586.31"}},{"v":637.2148293963254,"d":"£637.21"},null,"Weekly take home pay :",null,{"$f":"C8/52","v":{"v":1317.0789259034927,"d":"£1,317.08"}}]
[null,"Total National Insurance",{"$f":"C51","v":{"v":6069.437060367454,"d":"£6,069.44"}},{"v":126.44660542432196,"d":"£126.45"}]
[null,"Student Loan Payment",{"$f":"IF(UPPER(LEFT(C11,1))<>\"N\",C57,0)","v":{"v":0,"d":"£0.00"}},{"v":0,"d":"£0.00"}]
[null,"Total deductions",{"$f":"C6+C5+C4","v":{"v":36655.74887139107,"d":"£36,655.75"}},{"v":763.6614348206473,"d":"£763.66"}]
[null,"NET PAY",{"$f":"C3-C7-C13","v":{"v":68488.10414698163,"d":"£68,488.10"}},{"v":1426.8355030621171,"d":"£1,426.84"}]
[null," "]
[null,"Age",30," years",null,"N/A"]
[null,"Student Loan Payment",{"$f":"InputStudentLoan","v":"No"},"(Plan1/Plan2/No)"]
[null,"Blind","No","(Yes/No)",null,"N/A"]
[null,"Pension Contributions",null," per year",null,"N/A"]
[]
[null,"Personal Allowance"]
[]
[null,"Basic",{"$f":"G17","v":{"v":12500,"d":"£12,500.00"}},null,null,"Basic",{"$f":"PersonalTaxAllowance","v":{"v":12500,"d":"£12,500.00"}}]
[null,"Age related contribution",{"$f":"(IF(C10<65,0,IF(C10<75,G18-G17,G19-G17)))","v":{"v":0,"d":"£0.00"}},null,null,"Age 65-74",{"v":11500,"d":"£11,500.00"},"N/A"]
[null,"Age related taper deduction",{"$f":"IF((C3-G22)<0,0,IF((C3-G22)/2>C18,C18,(C3-G22)/2))","v":{"v":0,"d":"£0.00"}},null,null,"Age 75 and over",{"v":11500,"d":"£11,500.00"},"N/A"]
[null,"Allowance after age adjust",{"$f":"C17+C18-C19","v":{"v":12500,"d":"£12,500.00"}},null,null,"Blind persons allowance",{"v":2320,"d":"£2,320.00"},"N/A"]
[]
[null,"Taper deduction",{"$f":"IF(((C3-C13)-G23)<0,0,\nIF(((C3-C13)-G23)/2>C20,C20,\n((C3-C13)-G23)/2))","v":{"v":2571.926509186349,"d":"£2,571.93"}},null,null,"Age related threshold",{"v":27700,"d":"£27,700.00"},"N/A"]
[{"$nulls":5},"Taper threshold",{"$f":"TaperThreshhold","v":{"v":100000,"d":"£100,000.00"}}]
[null,"Personal Allowance",{"$f":"C20-C22","v":{"v":9928.073490813651,"d":"£9,928.07"}},{"$f":"C24/52","v":{"v":190.92449020795482,"d":"£190.92"}}]
[]
[null,"Income Tax"]
[]
[null,"Taxable Income",{"$f":"C3-G30-C13","v":{"v":95215.77952755905,"d":"£95,215.78"}},{"$f":"C28/52","v":{"v":1831.0726832222895,"d":"£1,831.07"}},null,"Personal Allowance",{"$f":"C24","v":{"v":9928.073490813651,"d":"£9,928.07"}}]
[{"$nulls":5},"Blind persons allowance",{"$f":"IF(UPPER(LEFT(C12,1))=\"Y\",G20,0)","v":{"v":0,"d":"£0.00"}},"N/A"]
[{"$nulls":5},"Total Allowances",{"$f":"G29+G28","v":{"v":9928.073490813651,"d":"£9,928.07"}}]
[]
[null,null,"Tax","Carry Over",null,"Rate","Start of Band","End of Band","Difference"]
[null,{"$f":"F33*100&\"% Rate\"","v":"0% Rate"},{"$f":"IF(C28>=G33,IF(C28>=I33,I33*F33,C28*F33),0)","v":{"v":0,"d":"£0.00"}},{"$f":"IF((C28-I33)>0,C28-I33,0)","v":{"v":95215.77952755905,"d":"£95,215.78"}},null,{"v":0,"d":"0.00%"},{"v":0,"d":"£0.00"},{"v":0,"d":"£0.00"},{"$f":"H33-G33","v":{"v":0,"d":"£0.00"}},"*"]
[null,{"$f":"F34*100&\"% Rate\"","v":"20% Rate"},{"$f":"IF(D33>0,IF(D33>=I34,I34*F34,D33*F34),0)","v":{"v":7500,"d":"£7,500.00"}},{"$f":"IF((D33-I34)>0,D33-I34,0)","v":{"v":57715.77952755905,"d":"£57,715.78"}},null,{"v":0.2,"d":"20.00%"},{"$f":"IF(H33>=1,H33+1,H33)","v":{"v":0,"d":"£0.00"}},{"$f":"'Tax Rates'!E20","v":{"v":37500,"d":"£37,500.00"}},{"$f":"H34-G34","v":{"v":37500,"d":"£37,500.00"}}]
[null,{"$f":"F35*100&\"% Rate\"","v":"40% Rate"},{"$f":"IF(D34>0,IF(D34>=I35,I35*F35,D34*F35),0)","v":{"v":23086.31181102362,"d":"£23,086.31"}},{"$f":"IF((D34-I35)>0,D34-I35,0)","v":{"v":0,"d":"£0.00"}},null,{"v":0.4,"d":"40.00%"},{"$f":"H34+1","v":{"v":37501,"d":"£37,501.00"}},{"$f":"'Tax Rates'!E21","v":{"v":150000,"d":"£150,000.00"}},{"$f":"H35-G35+1","v":{"v":112500,"d":"£112,500.00"}}]
[null,{"$f":"F36*100&\"% Rate\"","v":"45% Rate"},{"$f":"IF(D35>0,IF(D35>=I36,I36*F36,D35*F36),0)","v":{"v":0,"d":"£0.00"}},{"$f":"IF((D35-I36)>0,D35-I36,0)","v":{"v":0,"d":"£0.00"}},null,{"v":0.45,"d":"45.00%"},{"$f":"H35","v":{"v":150000,"d":"£150,000.00"}},{"v":99999999,"d":"£99,999,999.00"},{"$f":"H36-G36+1","v":{"v":99850000,"d":"£99,850,000.00"}}]
[]
[null,"Total Income Tax",{"$f":"SUM(C33:C36)","v":{"v":30586.31181102362,"d":"£30,586.31"}},{"$f":"C38/52","v":{"v":588.1983040581465,"d":"£588.20"}},null,"* The 10% rate only applies to savings so it is zeroed."]
[]
[null,"National Insurance"]
[]
[null,"Weekly Income (Gross)",{"$f":"C3/52","v":{"v":2021.9971734302442,"d":"£2,022.00"}},null,null,"State Pension Age",65," years"]
[]
[null,null,"Tax","Carry Over",null,"Rate","Start of Band","End of Band","Difference"]
[null,{"$f":"F45*100&\"% Rate\"","v":"0% Rate"},{"$f":"IF(C42>=G45,IF(C42>=I45,I45*F45,C42*F45),0)","v":{"v":0,"d":"£0.00"}},{"$f":"IF((C42-I45)>0,C42-I45,0)","v":{"v":1855.9971734302442,"d":"£1,856.00"}},null,{"v":0,"d":"0.00%"},{"v":0,"d":"£0.00"},{"$f":"'Tax Rates'!E15","v":{"v":166,"d":"£166.00"}},{"$f":"H45-G45","v":{"v":166,"d":"£166.00"}}]
[null,{"$f":"F46*100&\"% Rate\"","v":"12% Rate"},{"$f":"IF(D45>0,IF(D45>=I46,I46*F46,D45*F46),0)","v":{"v":95.52,"d":"£95.52"}},{"$f":"IF((D45-I46)>0,D45-I46,0)","v":{"v":1059.9971734302442,"d":"£1,060.00"}},null,{"v":0.12,"d":"12.00%"},{"$f":"H45+0.01","v":{"v":166.01,"d":"£166.01"}},{"$f":"'Tax Rates'!E16","v":{"v":962,"d":"£962.00"}},{"$f":"H46-G46+0.01","v":{"v":796,"d":"£796.00"}}]
[null,{"$f":"F47*100&\"% Rate\"","v":"2% Rate"},{"$f":"IF(D46>0,IF(D46>=I47,I47*F47,D46*F47),0)","v":{"v":21.199943468604882,"d":"£21.20"}},{"$f":"IF((D46-I47)>0,D46-I47,0)","v":{"v":0,"d":"£0.00"}},null,{"v":0.02,"d":"2.00%"},{"$f":"H46+0.01","v":{"v":962.01,"d":"£962.01"}},{"v":99999999.99,"d":"£99,999,999.99"},{"$f":"H47-G47+0.01","v":{"v":99999037.99,"d":"£99,999,037.99"}}]
[]
[null,"Total Weekly NI",{"$f":"SUM(C45:C47)","v":{"v":116.71994346860488,"d":"£116.72"}}]
[null,"Age related deduction",{"$f":"IF(C10>=G42,C49*52,0)","v":{"v":0,"d":"£0.00"}}]
[null,"Total Annual NI",{"$f":"(C49*52)-C50","v":{"v":6069.437060367454,"d":"£6,069.44"}},{"$f":"C51/52","v":{"v":116.7199434686049,"d":"£116.72"}}]
[]
[null,"Student Loan Repayment"]
[]
[null,"Threshold",{"$f":"IF(RIGHT(C11,1)=\"1\",G56,IF(RIGHT(C11,1)=\"2\",H56,0))","v":{"v":0,"d":"£0.00"}},{"$nulls":3},"Plan 1","Plan 2"]
[null,"Income above threshold",{"$f":"IF(C3-C55<0,0,C3-C55)","v":{"v":105143.8530183727,"d":"£105,143.85"}},null,null,"Repayment Threshold",{"$f":"'Tax Rates'!E26","v":{"v":18935,"d":"£18,935.00"}},{"$f":"'Tax Rates'!E27","v":{"v":25725,"d":"£25,725.00"}}]
[null,"Repayment (if applicable)",{"$f":"FLOOR(C56*G57,1)","v":{"v":9462,"d":"£9,462.00"}},{"$f":"C57/52","v":{"v":181.96153846153845,"d":"£181.96"}},null,"Repayment Rate",{"v":0.09,"d":"9.00%"},{"v":0.09,"d":"9.00%"}]
[]
[null,"Copyright (c) 2002-2017 PaulBanks.org, Some rights reserved"]
[null,"See :http://creativecommons.org/licenses/by-nc-sa/2.0/uk/ for 'license' information"]
[]
[null,"WARNING: This spreadsheet, and accompanying documentation, is distributed in the hope that it will be useful, \nbut WITHOUT ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or  FITNESS FOR A PARTICULAR PURPOSE. \nThe author is not a qualified accountant and this spreadsheet does not  constitute any form of financial or legal advice and should not be\nused for this purpose"]
[]
[null,"Usage instructions."]
[null,{"$f":"\"1) Enter gross annual income in C3.\"","v":"1) Enter gross annual income in C3."}]
[null,"2) Correct details for age, student loan, etc"]
[null,{"$f":"\"3) PAYE Tax, NI and student loan contributions are calculated automatically for the tax year \"&C1&\".\"","v":"3) PAYE Tax, NI and student loan contributions are calculated automatically for the tax year 2019/2020."}]
[null,"4) Editable fields are highlighted so you can alter any other aspect of the sheet using them."]
[null,"5) If you want to edit the entire sheet, un-protect the cells using the spreadsheet menu. There is no password."]

{"sheet":"Tax, NI, SL Calc (2)","index":2,"n_rows":69,"n_cols":10,"rows_kept":69,"hidden":true,"merged":[[2,5,2,6],[3,5,3,6],[58,1,58,7],[59,1,59,7],[60,1,60,7],[61,1,61,7],[63,1,63,7],[64,1,64,7],[67,1,67,7],[68,1,68,7]]}
[null,"UK Taxation",{"$f":"'Tax Rates'!E4","v":"2019/2020"}]
[null,null,{"$f":"InputWeekWorkedinYear&\" Weeks\"","v":"48 Weeks"},"Week"]
[null,"Annual Income (Gross)",{"$f":"(SUM(TaxablePay2)-IF(InputShowPension=\"YES\",Output!I34,0))","v":{"v":119194.96062992126,"d":"£119,194.96"}},{"$f":"C3/InputWeekWorkedinYear","v":{"v":2483.228346456693,"d":"£2,483.23"}},null,"Monthly take home pay :",null,{"$f":"C8/12","v":{"v":6152.29375328084,"d":"£6,152.29"}}]
[null,"Total PAYE tax",{"$f":"C38","v":{"v":39016.97637795276,"d":"£39,016.98"}},{"v":812.8536745406824,"d":"£812.85"},null,"Weekly take home pay :",null,{"$f":"C8/52","v":{"v":1419.760096910963,"d":"£1,419.76"}}]
[null,"Total National Insurance",{"$f":"C51","v":{"v":6350.459212598425,"d":"£6,350.46"}},{"v":132.30123359580054,"d":"£132.30"}]
[null,"Student Loan Payment",{"$f":"IF(UPPER(LEFT(C11,1))<>\"N\",C57,0)","v":{"v":0,"d":"£0.00"}},{"v":0,"d":"£0.00"}]
[null,"Total deductions",{"$f":"C6+C5+C4","v":{"v":45367.435590551184,"d":"£45,367.44"}},{"v":945.154908136483,"d":"£945.15"}]
[null,"NET PAY",{"$f":"C3-C7-C13","v":{"v":73827.52503937008,"d":"£73,827.53"}},{"v":1538.07343832021,"d":"£1,538.07"}]
[null," "]
[null,"Age",30," years",null,"N/A"]
[null,"Student Loan Payment",{"$f":"InputStudentLoan","v":"No"},"(Plan1/Plan2/No)"]
[null,"Blind","No","(Yes/No)",null,"N/A"]
[null,"Pension Contributions",null," per year",null,"N/A"]
[]
[null,"Personal Allowance"]
[]
[null,"Basic",{"$f":"G17","v":{"v":12500,"d":"£12,500.00"}},null,null,"Basic",{"$f":"PersonalTaxAllowance","v":{"v":12500,"d":"£12,500.00"}}]
[null,"Age related contribution",{"$f":"(IF(C10<65,0,IF(C10<75,G18-G17,G19-G17)))","v":{"v":0,"d":"£0.00"}},null,null,"Age 65-74",{"v":11500,"d":"£11,500.00"},"N/A"]
[null,"Age related taper deduction",{"$f":"IF((C3-G22)<0,0,IF((C3-G22)/2>C18,C18,(C3-G22)/2))","v":{"v":0,"d":"£0.00"}},null,null,"Age 75 and over",{"v":11500,"d":"£11,500.00"},"N/A"]
[null,"Allowance after age adjust",{"$f":"C17+C18-C19","v":{"v":12500,"d":"£12,500.00"}},null,null,"Blind persons allowance",{"v":2320,"d":"£2,320.00"},"N/A"]
[]
[null,"Taper deduction",{"$f":"IF(((C3-C13)-G23)<0,0,\nIF(((C3-C13)-G23)/2>C20,C20,\n((C3-C13)-G23)/2))","v":{"v":9597.48031496063,"d":"£9,597.48"}},null,null,"Age related threshold",{"v":27700,"d":"£27,700.00"},"N/A"]
[{"$nulls":5},"Taper threshold",{"$f":"TaperThreshhold","v":{"v":100000,"d":"£100,000.00"}}]
[null,"Personal Allowance",{"$f":"C20-C22","v":{"v":2902.5196850393695,"d":"£2,902.52"}},{"$f":"C24/52","v":{"v":55.817686250757106,"d":"£55.82"}}]
[]
[null,"Income Tax"]
[]
[null,"Taxable Income",{"$f":"C3-G30-C13","v":{"v":116292.44094488189,"d":"£116,292.44"}},{"$f":"C28/52","v":{"v":2236.3930950938825,"d":"£2,236.39"}},null,"Personal Allowance",{"$f":"C24","v":{"v":2902.5196850393695,"d":"£2,902.52"}}]
[{"$nulls":5},"Blind persons allowance",{"$f":"IF(UPPER(LEFT(C12,1))=\"Y\",G20,0)","v":{"v":0,"d":"£0.00"}},"N/A"]
[{"$nulls":5},"Total Allowances",{"$f":"G29+G28","v":{"v":2902.5196850393695,"d":"£2,902.52"}}]
[]
[null,null,"Tax","Carry Over",null,"Rate","Start of Band","End of Band","Difference"]
[null,{"$f":"F33*100&\"% Rate\"","v":"0% Rate"},{"$f":"IF(C28>=G33,IF(C28>=I33,I33*F33,C28*F33),0)","v":{"v":0,"d":"£0.00"}},{"$f":"IF((C28-I33)>0,C28-I33,0)","v":{"v":116292.44094488189,"d":"£116,292.44"}},null,{"v":0,"d":"0.00%"},{"v":0,"d":"£0.00"},{"v":0,"d":"£0.00"},{"$f":"H33-G33","v":{"v":0,"d":"£0.00"}},"*"]
[null,{"$f":"F34*100&\"% Rate\"","v":"20% Rate"},{"$f":"IF(D33>0,IF(D33>=I34,I34*F34,D33*F34),0)","v":{"v":7500,"d":"£7,500.00"}},{"$f":"IF((D33-I34)>0,D33-I34,0)","v":{"v":78792.44094488189,"d":"£78,792.44"}},null,{"v":0.2,"d":"20.00%"},{"$f":"IF(H33>=1,H33+1,H33)","v":{"v":0,"d":"£0.00"}},{"$f":"'Tax Rates'!E20","v":{"v":37500,"d":"£37,500.00"}},{"$f":"H34-G34","v":{"v":37500,"d":"£37,500.00"}}]
[null,{"$f":"F35*100&\"% Rate\"","v":"40% Rate"},{"$f":"IF(D34>0,IF(D34>=I35,I35*F35,D34*F35),0)","v":{"v":31516.976377952757,"d":"£31,516.98"}},{"$f":"IF((D34-I35)>0,D34-I35,0)","v":{"v":0,"d":"£0.00"}},null,{"v":0.4,"d":"40.00%"},{"$f":"H34+1","v":{"v":37501,"d":"£37,501.00"}},{"$f":"'Tax Rates'!E21","v":{"v":150000,"d":"£150,000.00"}},{"$f":"H35-G35+1","v":{"v":112500,"d":"£112,500.00"}}]
[null,{"$f":"F36*100&\"% Rate\"","v":"45% Rate"},{"$f":"IF(D35>0,IF(D35>=I36,I36*F36,D35*F36),0)","v":{"v":0,"d":"£0.00"}},{"$f":"IF((D35-I36)>0,D35-I36,0)","v":{"v":0,"d":"£0.00"}},null,{"v":0.45,"d":"45.00%"},{"$f":"H35","v":{"v":150000,"d":"£150,000.00"}},{"v":99999999,"d":"£99,999,999.00"},{"$f":"H36-G36+1","v":{"v":99850000,"d":"£99,850,000.00"}}]
[]
[null,"Total Income Tax",{"$f":"SUM(C33:C36)","v":{"v":39016.97637795276,"d":"£39,016.98"}},{"$f":"C38/52","v":{"v":750.3264688067837,"d":"£750.33"}},null,"* The 10% rate only applies to savings so it is zeroed."]
[]
[null,"National Insurance"]
[]
[null,"Weekly Income (Gross)",{"$f":"C3/52","v":{"v":2292.2107813446396,"d":"£2,292.21"}},null,null,"State Pension Age",65," years"]
[]
[null,null,"Tax","Carry Over",null,"Rate","Start of Band","End of Band","Difference"]
[null,{"$f":"F45*100&\"% Rate\"","v":"0% Rate"},{"$f":"IF(C42>=G45,IF(C42>=I45,I45*F45,C42*F45),0)","v":{"v":0,"d":"£0.00"}},{"$f":"IF((C42-I45)>0,C42-I45,0)","v":{"v":2126.2107813446396,"d":"£2,126.21"}},null,{"v":0,"d":"0.00%"},{"v":0,"d":"£0.00"},{"$f":"'Tax Rates'!E15","v":{"v":166,"d":"£166.00"}},{"$f":"H45-G45","v":{"v":166,"d":"£166.00"}}]
[null,{"$f":"F46*100&\"% Rate\"","v":"12% Rate"},{"$f":"IF(D45>0,IF(D45>=I46,I46*F46,D45*F46),0)","v":{"v":95.52,"d":"£95.52"}},{"$f":"IF((D45-I46)>0,D45-I46,0)","v":{"v":1330.2107813446396,"d":"£1,330.21"}},null,{"v":0.12,"d":"12.00%"},{"$f":"H45+0.01","v":{"v":166.01,"d":"£166.01"}},{"$f":"'Tax Rates'!E16","v":{"v":962,"d":"£962.00"}},{"$f":"H46-G46+0.01","v":{"v":796,"d":"£796.00"}}]
[null,{"$f":"F47*100&\"% Rate\"","v":"2% Rate"},{"$f":"IF(D46>0,IF(D46>=I47,I47*F47,D46*F47),0)","v":{"v":26.604215626892792,"d":"£26.60"}},{"$f":"IF((D46-I47)>0,D46-I47,0)","v":{"v":0,"d":"£0.00"}},null,{"v":0.02,"d":"2.00%"},{"$f":"H46+0.01","v":{"v":962.01,"d":"£962.01"}},{"v":99999999.99,"d":"£99,999,999.99"},{"$f":"H47-G47+0.01","v":{"v":99999037.99,"d":"£99,999,037.99"}}]
[]
[null,"Total Weekly NI",{"$f":"SUM(C45:C47)","v":{"v":122.12421562689279,"d":"£122.12"}}]
[null,"Age related deduction",{"$f":"IF(C10>=G42,C49*52,0)","v":{"v":0,"d":"£0.00"}}]
[null,"Total Annual NI",{"$f":"(C49*52)-C50","v":{"v":6350.459212598425,"d":"£6,350.46"}},{"$f":"C51/52","v":{"v":122.12421562689279,"d":"£122.12"}}]
[]
[null,"Student Loan Repayment"]
[]
[null,"Threshold",{"$f":"IF(RIGHT(C11,1)=\"1\",G56,IF(RIGHT(C11,1)=\"2\",H56,0))","v":{"v":0,"d":"£0.00"}},{"$nulls":3},"Plan 1","Plan 2"]
[null,"Income above threshold",{"$f":"IF(C3-C55<0,0,C3-C55)","v":{"v":119194.96062992126,"d":"£119,194.96"}},null,null,"Repayment Threshold",{"$f":"'Tax Rates'!E26","v":{"v":18935,"d":"£18,935.00"}},{"$f":"'Tax Rates'!E27","v":{"v":25725,"d":"£25,725.00"}}]
[null,"Repayment (if applicable)",{"$f":"FLOOR(C56*G57,1)","v":{"v":10727,"d":"£10,727.00"}},{"$f":"C57/52","v":{"v":206.28846153846155,"d":"£206.29"}},null,"Repayment Rate",{"v":0.09,"d":"9.00%"},{"v":0.09,"d":"9.00%"}]
[]
[null,"Copyright (c) 2002-2017 PaulBanks.org, Some rights reserved"]
[null,"See :http://creativecommons.org/licenses/by-nc-sa/2.0/uk/ for 'license' information"]
[]
[null,"WARNING: This spreadsheet, and accompanying documentation, is distributed in the hope that it will be useful, \nbut WITHOUT ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or  FITNESS FOR A PARTICULAR PURPOSE. \nThe author is not a qualified accountant and this spreadsheet does not  constitute any form of financial or legal advice and should not be\nused for this purpose"]
[]
[null,"Usage instructions."]
[null,{"$f":"\"1) Enter gross annual income in C3.\"","v":"1) Enter gross annual income in C3."}]
[null,"2) Correct details for age, student loan, etc"]
[null,{"$f":"\"3) PAYE Tax, NI and student loan contributions are calculated automatically for the tax year \"&C1&\".\"","v":"3) PAYE Tax, NI and student loan contributions are calculated automatically for the tax year 2019/2020."}]
[null,"4) Editable fields are highlighted so you can alter any other aspect of the sheet using them."]
[null,"5) If you want to edit the entire sheet, un-protect the cells using the spreadsheet menu. There is no password."]

{"sheet":"Personal Tax","index":3,"n_rows":24,"n_cols":8,"rows_kept":24,"hidden":true}
[]
[null,"Personal Tax Implications:",{"$nulls":4},"VAT"]
[null,null,"£"]
[{"$nulls":6},"Net Income",{"$f":"Output!D12","v":{"v":120000,"d":"120,000.00"}}]
[null,"Salary",{"$f":"Output!D34","v":{"v":8632,"d":"8,632.00"}},{"$nulls":3},"VAT Received",{"$f":"(H4*(1+'Tax Rates'!E33)-H4)","v":{"v":24000,"d":"24,000.00"}}]
[null,"Previous Employment",0]
["Taper","Dividends from Investments",{"$f":"Output!D28","v":{"v":89352.72,"d":"89,352.72"}},{"$nulls":3},"Flat Rate",{"$f":"'Tax Rates'!E35","v":{"v":0.155,"d":"15.50%"}}]
[{"$f":"TaperThreshhold","v":{"v":100000,"d":"100,000.00"}}]
[{"$f":"IF(C9>A8,ROUND((C9-A8)/2,0),0)","v":{"v":0,"d":"0.00"}},"Total Gross Taxable Income",{"$f":"C5+C6+C7","v":{"v":97984.72,"d":"97,984.72"}},{"$nulls":3},"VAT PAYABLE",{"$f":"(H4+H5)*H7","v":{"v":22320,"d":"22,320.00"}}]
[]
[null,"Personal Tax Allowance",{"$f":"IF('Tax Rates'!E19-A9<0,0,'Tax Rates'!E19-A9)","v":{"v":12500,"d":"12,500.00"}}]
[{"$nulls":6},"VAT PROFIT",{"$f":"H5-H9","v":{"v":1680,"d":"1,680.00"}}]
[null,"Taxable Income",{"$f":"C9-C11","v":{"v":85484.72,"d":"85,484.72"}},"Personal Tax Allowance",null,{"$f":"'Tax Rates'!E19","v":{"v":12500,"d":"12,500"}}]
[{"$nulls":3},"Persona Tax Threshold",null,{"$f":"'Tax Rates'!E20","v":{"v":37500,"d":"37,500"}}]
[{"$nulls":3},"Dividend allowance",null,{"$f":"'Tax Rates'!E36","v":{"v":2000,"d":"2,000"}}]
[null,"Tax Due",null,"Total Threshold before further tax",null,{"$f":"F13+F14","v":{"v":50000,"d":"50,000"}}]
[{"$nulls":3},"Lose £1 allowance per £2 over £100000 Taxable Income Threshold",null,{"$f":"'Tax Rates'!E25","v":{"v":100000,"d":"100,000"}}]
[null,"Tax Due on Employment Income",{"$f":"IF((C5+C6-C11)*F18<0,0,(C5+C6-C11)*F18)","v":{"v":0,"d":"0.00"}},"Basic Rate Tax",null,{"$f":"'Tax Rates'!E22","v":{"v":0.2,"d":"20%"}}]
[null,"Tax Due on Dividend Income over and above basic rate threshold",{"$f":"IF(IF(C9>F16,(F16-F13-F15),(C9-C11-F15)*'Tax Rates'!E37)<0,0,IF(C9>F16,(F16-F13-F15)*'Tax Rates'!E37,(C9-C11-F15)*'Tax Rates'!E37))","v":{"v":2662.5,"d":"2,662.50"}}]
[null,"Tax Due on Dividend Income Higher rate",{"$f":"IF(C9>F16,(C9-F16)*'Tax Rates'!E38,0)","v":{"v":15595.034000000001,"d":"15,595.03"}},"Higher Rate Tax",null,{"$f":"'Tax Rates'!E23","v":{"v":0.4,"d":"40%"}}]
[null,"Tax Due on Dividend Income Additional rate",{"$f":"IF(C9>F17,(C9-F17)*'Tax Rates'!E39,0)","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Dividend income above dividend allowance up to higher rate",null,{"$f":"'Tax Rates'!E37","v":{"v":0.075,"d":"7.50%"}}]
[null,"Total Tax Due",{"$f":"C18+C19+C20","v":{"v":18257.534,"d":"18,257.53"}},"Dividend income at or below the £150,000 higher rate tax limit",null,{"$f":"'Tax Rates'!E38","v":{"v":0.325,"d":"32.50%"}}]
[{"$nulls":3},"Dividend income above the higher rate tax limit",null,{"$f":"'Tax Rates'!E39","v":{"v":0.381,"d":"38.10%"}}]

{"sheet":"Inputs","index":4,"n_rows":45,"n_cols":13,"rows_kept":45,"merged":[[9,7,9,8]]}
[{"$nulls":12},"t"]
[{"$nulls":4},"Tax Year:",null,null,"Input"]
["DEFAULTS",{"$nulls":3},{"$f":"H7","v":"2019/2020"},null,null,"Hours worked",5]
[52,{"$nulls":3},"Weeks worked in a year",{"$f":"I8","v":48},null,"Rate of pay",{"v":500,"d":"£500.00"}]
[null,"Input",null,null,"Notes"]
["INPUT","Hours worked 1",{"$f":"I3","v":5},null,{"$f":"C6","v":5},null,null,"Tax Year:"]
["INPUT","Rate of pay 1",{"$f":"I4","v":{"v":500,"d":"£500.00"}},null,{"$f":"C6*C7","v":{"v":2500,"d":"£2,500.00"}},null,null,"2019/2020"]
["INPUT","Hours worked 2",0,null,{"$f":"C8","v":0},null,null,"Weeks worked in a year",48]
["INPUT","Rate of pay 2",{"v":0,"d":"£0.00"},null,{"$f":"C8*C9","v":{"v":0,"d":"£0.00"}}]
["INPUT","Hours worked 3",0,null,{"$f":"C10","v":0},null,null,"Uplifted rate"]
["INPUT","Rate of pay 3",{"v":0,"d":"£0.00"},null,{"$f":"C10*C11","v":{"v":0,"d":"£0.00"}},null,null,"Original rate",{"$f":"C7","v":{"v":500,"d":"£500.00"}}]
["INPUT","Hours worked 4",0,null,{"$f":"C12","v":0},null,null,{"$f":"\"Apprentice Levy is charged at \"&TEXT(ApprenticeLevyPercentage,\"0.0%\")&\" of your weekly pay\"","v":"Apprentice Levy is charged at 0.5% of your weekly pay"},{"$f":"I11*ApprenticeLevyPercentage","v":{"v":2.5,"d":"£2.50"}}]
["INPUT","Rate of pay 4",{"v":0,"d":"£0.00"},null,{"$f":"C12*C13","v":{"v":0,"d":"£0.00"}},null,null,{"$f":"\"Employers' NI is charged at \"&TEXT(EmployersNICPercentage,\"0.0%;-0.0%\")&\" on earnings\"&IF(NICLimitRemoval<>\"t\",\" above \"&TEXT(EmployersNIC,\"£0;-£0\")&\" per week\",\"\")","v":"Employers' NI is charged at 13.8% on earnings"},{"$f":"((C7*C6)-IF(NICLimitRemoval<>\"t\",0,EmployersNIC))*EmployersNICPercentage/5","v":{"v":64.4184,"d":"£64.42"}}]
[{"$nulls":4},{"$f":"SUM(E6,E8,E10,E12)","v":5},"Total Hours",null,"New Rate",{"$f":"SUM(I11:I13)","v":{"v":566.9184,"d":"£566.92"}}]
[{"$nulls":4},{"$f":"SUM(E7,E9,E11,E13)","v":{"v":2500,"d":"£2,500.00"}},"Gross Pay"]
[0,"Number of miles per week",{"v":0,"d":"0.00"}]
[0,"Food per week",{"v":0,"d":"£0.00"},{"$nulls":4},{"$f":"\"Current rate of pay is \"&TEXT(C7,\"£#,#0.00;-£#,#0.0\")","v":"Current rate of pay is £500.00"}]
[0,"Travel",{"v":0,"d":"£0.00"}]
[0,"Other",{"v":0,"d":"£0.00"},{"$nulls":4},{"$f":"\"Through a limited company the estimated take home pay per week is \"&TEXT(Output!D49,\"£#,#0.00;-£#,#0.0\")","v":"Through a limited company the estimated take home pay per week is £1,660.98"}]
[0,"Company Insurance",{"v":0,"d":"£0.00"}]
[{"$nulls":7},{"$f":"\"If the rate of pay was to remain the same then take home pay with Workr Umbrella would be \"&TEXT(Output!G49,\"£#,#0.00;-£#,#0.0\")","v":"If the rate of pay was to remain the same then take home pay with Workr Umbrella would be £1,426.84"}]
[190,"PSC Fee (less VAT)",{"v":190,"d":"£190.00"},{"$f":"C22*(1+'Tax Rates'!E33)","v":{"v":228,"d":"£228.00"}}]
["Yes","VAT registered","Yes",{"$nulls":4},{"$f":"\"At the current rate of pay the equivalent salary on a permanent role would be \"&TEXT(TaxablePay,\"£#,#0.00;-£#,#0.0\")","v":"At the current rate of pay the equivalent salary on a permanent role would be £105,143.85"}]
[0,"Extra Pension PSC (amount per month)",0]
[{"$nulls":7},"To get the same rate of pay with Workr Umbrella the apprentice levy and employers NI should be added"]
[null,null,"Comparison Required: Yes/No"]
["Yes","Umbrella","Yes",{"$nulls":4},{"$f":"\"The uplifted rate would be \"&TEXT(I14,\"£#,#0.00;-£#,#0.0\")","v":"The uplifted rate would be £566.92"}]
[]
["input","Umbrella Fee/margin",{"v":20,"d":"£20.00"},{"$nulls":4},{"$f":"\"With an uplifted rate the Workr Umbrella take home would be \"&TEXT(Output!I49,\"£#,#0.00;-£#,#0.0\")","v":"With an uplifted rate the Workr Umbrella take home would be £1,538.07"}]
[]
["No","Expenses allowed Umbrella?","No",{"$nulls":4},{"$f":"\"The equivalent salary in a permanent role would be \"&TEXT(TaxablePay2,\"£#,#0.00;-£#,#0.0\")","v":"The equivalent salary in a permanent role would be £119,194.96"}]
[]
["No","Second Job?","No"]
[]
["No","Student Loan","No"]
[]
["No","Show Pension?","No"]
[]
["No","Retain Holiday Pay","No"]
[]
["Yes","Pays Employer's NI","Yes"]
[]
["Yes","Pays Employee's NI","Yes"]
[]
["Yes","TAX","Yes"]

{"sheet":"Output","index":5,"n_rows":63,"n_cols":9,"rows_kept":63,"merged":[[48,1,48,2],[50,1,50,2],[52,1,52,2]]}
[]
[]
[]
[{"$nulls":6},"Current",null,"New"]
[{"$nulls":3},"Current",null,null,"Umbrella",null,"Uplifted"]
[null,"Company ",null,"PSC",null,null,"CE+",null,"Umbrella"]
[]
[{"$nulls":3},{"$f":"InputWeekWorkedinYear","v":48},null,null,{"$f":"InputWeekWorkedinYear","v":48},null,{"$f":"InputWeekWorkedinYear","v":48}]
[]
[null,"Weekly Income ",null,{"$f":"Inputs!E15","v":{"v":2500,"d":"2,500.00"}},null,null,{"$f":"Inputs!E15","v":{"v":2500,"d":"2,500.00"}},null,{"$f":"Inputs!C6*Inputs!I14","v":{"v":2834.592,"d":"2,834.59"}}]
[]
[null,"Annual Income",null,{"$f":"SUM(D10*Inputs!F4)","v":{"v":120000,"d":"120,000.00"}},null,null,{"$f":"SUM(D10*Inputs!F4)","v":{"v":120000,"d":"120,000.00"}},null,{"$f":"SUM(I10*Inputs!F4)","v":{"v":136060.416,"d":"136,060.42"}}]
[null,"VAT Credit",null,{"$f":"IF(Inputs!C23=\"Yes\",'Personal Tax'!H12,0)","v":{"v":1680,"d":"1,680.00"}},null,null,"-",null,"-"]
[{"$nulls":3},{"$f":"SUM(D12,D13)","v":{"v":121680,"d":"121,680.00"}},null,null,{"$f":"SUM(G12,G13)","v":{"v":120000,"d":"120,000.00"}},null,{"$f":"SUM(I12,I13)","v":{"v":136060.416,"d":"136,060.42"}}]
[]
[]
[null,"Travel costs",null,{"$f":"-((IF(Inputs!C16*'Tax Rates'!E40>'Tax Rates'!B40,'Tax Rates'!B40*'Tax Rates'!E40+(Inputs!C16-'Tax Rates'!B40)*'Tax Rates'!E41,Inputs!C16*'Tax Rates'!E40)+(Inputs!C18))*Inputs!F4)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"IF(INPUTExpensesAllowedUmbrella=\"Yes\",Output!D17,0)","v":{"v":0,"d":"0.00"}},null,{"$f":"IF(INPUTExpensesAllowedUmbrella=\"Yes\",Output!D17,0)","v":{"v":0,"d":"0.00"}}]
[null,"Meal costs",null,{"$f":"-Inputs!C17*Inputs!F4","v":{"v":0,"d":"0.00"}},null,null,{"$f":"IF(INPUTExpensesAllowedUmbrella=\"Yes\",Output!D18,0)","v":{"v":0,"d":"0.00"}},null,{"$f":"IF(INPUTExpensesAllowedUmbrella=\"Yes\",Output!D18,0)","v":{"v":0,"d":"0.00"}}]
[null,"Other costs",null,{"$f":"-Inputs!C19","v":{"v":0,"d":"0.00"}},null,null,{"$f":"IF(INPUTExpensesAllowedUmbrella=\"Yes\",Output!D19,0)","v":{"v":0,"d":"0.00"}},null,{"$f":"IF(INPUTExpensesAllowedUmbrella=\"Yes\",Output!D19,0)","v":{"v":0,"d":"0.00"}}]
[null,"Company Insurance",null,{"$f":"-InputCompanyInsurance*12","v":{"v":0,"d":"0.00"}},null,null,{"$f":"IF(INPUTExpensesAllowedUmbrella=\"Yes\",Output!D20,0)","v":{"v":0,"d":"0.00"}},null,{"$f":"IF(INPUTExpensesAllowedUmbrella=\"Yes\",Output!D20,0)","v":{"v":0,"d":"0.00"}}]
[null,"Pension Contributions",null,{"$f":"-Inputs!C24","v":{"v":0,"d":"0.00"}},null,null,{"$f":"IF(INPUTExpensesAllowedUmbrella=\"Yes\",Output!D21,0)","v":{"v":0,"d":"0.00"}},null,{"$f":"IF(INPUTExpensesAllowedUmbrella=\"Yes\",Output!D21,0)","v":{"v":0,"d":"0.00"}}]
[null,"Accountancy Fees/Margin",null,{"$f":"-Inputs!D22*12","v":{"v":-2736,"d":"(2,736)"}},null,null,{"$f":"-InputMargin*InputWeekWorkedinYear","v":{"v":-960,"d":"(960)"}},null,{"$f":"-InputMargin*InputWeekWorkedinYear","v":{"v":-960,"d":"(960)"}}]
[null,"Salary",null,{"$f":"-'Tax Rates'!D15","v":{"v":-8632,"d":"(8,632.00)"}},null,null,{"$f":"SUM(G14:G22)","v":{"v":119040,"d":"119,040.00"}},null,{"$f":"SUM(I14:I22)","v":{"v":135100.416,"d":"135,100.42"}}]
[null,"Employers NI &  App Levy",null,{"v":0,"d":"0.00"},null,null,{"$f":"IF(SUM(SUM(G10+SUM(SUM(G22+SUM(G17:G20))/InputWeekWorkedinYear)))>'Tax Rates'!E15,SUM(SUM(G10+SUM(SUM(G22+SUM(G17:G20))/InputWeekWorkedinYear)-Limit))/SUM(1+'Tax Rates'!E11)*'Tax Rates'!E11)*InputWeekWorkedinYear*-1","v":{"v":-13896.146981627297,"d":"(13,896.15)"}},null,{"$f":"IF(SUM(SUM(I10+SUM(SUM(I22+SUM(I17:I20))/InputWeekWorkedinYear)))>'Tax Rates'!E15,SUM(SUM(I10+SUM(SUM(I22+SUM(I17:I20))/InputWeekWorkedinYear)-Limit))/SUM(1+'Tax Rates'!E11)*'Tax Rates'!E11)*InputWeekWorkedinYear*-1","v":{"v":-15905.455370078742,"d":"(15,905.46)"}}]
[null,"Pre-Tax Profit",null,{"$f":"D14+SUM(D17:D24)","v":{"v":110312,"d":"110,312.00"}},null,null,"-",null,"-"]
[null,"Corporation Tax",null,{"$f":"-D25*'Tax Rates'!E34","v":{"v":-20959.28,"d":"(20,959.28)"}},null,null,"-",null,"-"]
[null,"Post Tax Profit",null,{"$f":"D25+D26","v":{"v":89352.72,"d":"89,352.72"}},null,null,"-",null,"-"]
[null,"Dividends Declared ",null,{"$f":"D27","v":{"v":89352.72,"d":"89,352.72"}},null,null,"-",null,"-"]
[]
[null,"Profit Retained in the company",null,{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"},null,{"v":0,"d":"0.00"}]
[]
[null,"Contractor "]
[]
[null,"Gross Salary",null,{"$f":"'Tax Rates'!D15","v":{"v":8632,"d":"8,632.00"}},null,null,{"$f":"SUM(G23:G24)","v":{"v":105143.8530183727,"d":"105,143.85"}},null,{"$f":"SUM(I23:I24)","v":{"v":119194.96062992126,"d":"119,194.96"}}]
[null,"Less - PAYE on Salary",null,{"v":0,"d":"0.00"},null,null,{"$f":"IF(INPUTNOTAX=\"No\",0,IF(InputSecondJob=\"Yes\",\nSUM('Tax Rates'!E22*SUM(TaxablePay-IF(InputShowPension=\"YES\",H35,0))),'Tax, NI, SL Calc'!C4))","v":{"v":30586.31181102362,"d":"30,586.31"}},null,{"$f":"IF(INPUTNOTAX=\"No\",0,IF(InputSecondJob=\"Yes\",\nSUM('Tax Rates'!E22*SUM(TaxablePay2-IF(InputShowPension=\"YES\",H35,0))),'Tax, NI, SL Calc (2)'!C4))","v":{"v":39016.97637795276,"d":"39,016.98"}}]
[null,"Less - NIC on Salary",null,{"v":0,"d":"0.00"},null,null,{"$f":"IF(INPUTPAYSEMPLOYEESNI=\"No\",0,'Tax, NI, SL Calc'!C51/InputWeekWorkedinYear)*InputWeekWorkedinYear","v":{"v":6069.437060367454,"d":"6,069.44"}},null,{"$f":"IF(INPUTPAYSEMPLOYEESNI=\"No\",0,'Tax, NI, SL Calc (2)'!C51/InputWeekWorkedinYear)*InputWeekWorkedinYear","v":{"v":6350.459212598425,"d":"6,350.46"}}]
[]
[null,"Dividends",null,{"$f":"D28","v":{"v":89352.72,"d":"89,352.72"}},null,null,"-",null,"-"]
[null,"Less - Tax on dividends",null,{"$f":"-'Personal Tax'!C23","v":{"v":-18257.534,"d":"(18,257.53)"}},null,null,"-",null,"-"]
[]
[null,"Expenses",null,{"$f":"-SUM(D17:D19)","v":{"v":0,"d":"0.00"}},null,null,{"$f":"IF(INPUTExpensesAllowedUmbrella=\"Yes\",SUM(Inputs!D16,Inputs!C17,Inputs!C18,Inputs!C19),0)","v":{"v":0,"d":"0.00"}},null,{"$f":"IF(INPUTExpensesAllowedUmbrella=\"Yes\",SUM(Inputs!D16,Inputs!C17,Inputs!C18,Inputs!C19),0)","v":{"v":0,"d":"0.00"}}]
[]
[null,"Total Income After All Taxes",null,{"$f":"SUM(D34:D41)","v":{"v":79727.186,"d":"79,727.19"}},null,null,{"$f":"TaxablePay-G35-G36+G41","v":{"v":68488.10414698161,"d":"68,488.10"}},null,{"$f":"TaxablePay2-I35-I36+I41","v":{"v":73827.52503937008,"d":"73,827.53"}}]
[]
[]
[]
[]
[]
[null,"Weekly Take home pay",null,{"$f":"D43/Inputs!$F$4","v":{"v":1660.9830416666666,"d":"£1,660.98"}},null,null,{"$f":"G43/Inputs!$F$4","v":{"v":1426.835503062117,"d":"£1,426.84"}},null,{"$f":"I43/Inputs!$F$4","v":{"v":1538.07343832021,"d":"£1,538.07"}}]
[]
[null,"Monthly Take home pay",null,{"$f":"D43/12","v":{"v":6643.9321666666665,"d":"£6,643.93"}},null,null,{"$f":"G43/12","v":{"v":5707.342012248468,"d":"£5,707.34"}},null,{"$f":"I43/12","v":{"v":6152.29375328084,"d":"£6,152.29"}}]
[]
[null,"Take home pay as % of annual income ",null,{"$f":"D43/D12","v":{"v":0.6643932166666667,"d":"66%"}},null,null,{"$f":"G43/G12","v":{"v":0.5707342012248467,"d":"57%"}},null,{"$f":"I43/G12","v":{"v":0.6152293753280841,"d":"62%"}}]
[]
[null,"This is only an estimate, your pay may differ slightly dependant on your circumstances"]
[]
[null,"Assumptions"]
[]
[null,{"$f":"\"1 - Uses tax rates and allowances for \"&Inputs!E3","v":"1 - Uses tax rates and allowances for 2019/2020"}]
[null,"2 - Assumes no other sources of income "]
[null,"3 - Based on income/expenses as detailed"]
[null,"4 - If you work more weeks or incur less expenses taxes may increase"]
[null,"5 - If you work less weeks or incur more expenses taxes may decrease"]