Stage 13 - 2013/14: Calculate Payments on Account (c13 boxes)
Calculate Payment on Account for 2014-15
If any amount negative set to zero unless stated otherwise
Calculate tax due for 2012/13
c13.1
c13.2
c13.3
c13.4
Decrease in tax due because of adjustment to
earlier year ( CAL15)
Any 2013-14 repayment you are claiming now
(CAL16)
Payments made towards Payments on Account for
2013-14 (Input amount)
Any other payments made towards 2013-14
balancing payment (Input amount )
If (today’s date equal to or before 30 December 2014, and (Employment page present or box
INC10 > 0) and (
FIN2 = not ticked)
c13.5
c12.19 minus c13.3 ( can be negative )
Else c13.5 equal zero
end if
If c13.5 < = 0 or greater than £2999.99 set c13.6 to zero
else
c13.6
from c13.5
end if
c13.7
c13.8
c13.1+ c13.2 + c13.3 + c13.4 + c13.6
c12.19 minus c13.7 ( can be negative )
c13.9
c12.14 minus ( c12.5 + c13.6+ NRD35) ( can be
negative)
If c13.9 < 1000 Payments on account for 2014-15= zero, set boxes c13.10 to c13.12 to zero
else
c13.10
c9.18 + c9.23 + c9.24 + c10.23 + c12.3 + c12.6
c12.7 + c12.8 + c12.9 minus NRD35
c13.11
c13.10 @ 20%
If c13.9 < c13.11 set c13.14
to zero
else
c13.12
If CAL10 = Y c13.12 = CAL11
else c13.12 =zero
end if
c13.13
c13.9 x 50%
Each POA for 2014/15
c13.14
If CAL10 =Y , c13.14 = lower of CAL11 and c13.13
else
c13.14 = c13.13
end if
Version 1.0
1
18/09/13
Total Amount Payable on 31 January 2015
c13.15
Version 1.0
c13.8 + c13.14 ( can be negative)
2
18/09/13