Auto-coding data from the Short Tax return (SA200).
Box numbers relate to the 2011/12 return.
Reliefs
RAR
Notes
LOAN
If gross pension payments (currently box 9.2
on the STR) is greater than zero then RAR =
that value
Else
RAR = zero
Zero in every case
TUS
Zero in every case
FS
Zero in every case
BPR
FRE
If there is a claim to blind persons relief
(entries present in both SA200 boxes 10.1
and 10.2) set BPR flag =Y
Zero in every case
PSUB
Zero in every case
EXP
If employment allowable expenses (currently
SA200 box 2.5) greater than zero), then
EXP = that value
Else
EXP = zero
Gift Aid equals the value of Gift Aid payments
made in the year (currently SA200 box 8.1
less 8.2)
Gift Aid
PPR
MCA
INCOME
If pension payments and basic rate tax
(Currently SA200 box 9.1) greater than zero,
then
PPR = that value
Else
PPR = zero
If claim made to Married Couples allowance
(currently SA200 box 11.1) present, then
MCA flag = Y
Else
MCA flag = N
If there is an entry in Finishing your Tax
Return “if you are likely to owe tax on
income other than employed earnings or
pensions and you do not want us to use your
PAYE tax code to collect that tax during the
Does not exist on the
SA200
Does not exist on the
SA200
Does not exist on the
SA200
Does not exist on the
SA200
Does not exist on the
SA200
Net amount of Gift Aid
payments made in the
year less total one off
payments
This is gross (payment
plus basic rate tax)
year” (currently SA200 box 12.9) then all of
the following income descriptors must be
reported to NIRS2 as zero. These descriptors
are: Dividends, Taxed investment income,
INT, Tips, OE, IFP COMM and DUI.
UK DIVS
If the entry is blank (currently SA200 box
12.9) then values should be supplied for
Dividends, Taxed investment income, INT,
Tips, OE, IFP, COMM and DUI using the
following rules.
If UK dividends (SA200 box 5.3) is greater
than zero, then
DIVDENDS = that value
Else
DIVIDENDS = zero
Where DIVIDENDS is not zero, also calculate
the tax credit in relation to that net figure,
and the gross figure
Information should be sent in order
DIVIDENDS net (SA200 box 5.3)
DIVIDENDS tax SA box 5.3 x divs_gross x
Lower Dividend Rate
DIVIDENDS gross (DIVIDENDS net plus
DIVIDENDS tax
The net, tax credit and
gross figures are all
required.
Coding requires the gross
figure, but where there
are no corresponding net
& tax credit figures, the
income will not be picked
up at EOY reconciliation,
and this will be required
in SA Refinement cases.
The tax credit figure should always be sent
as pence, the other values as whole pounds.
TAXED
INCOME
Where DIVIDENDS is zero, all 3 values will
be zero and should still be sent as 3 separate
(zero) data items.
If Taxed Income (SA200 box 5.1) is greater
than zero, then
TAXED INCOME = that value
Else
TAXED INCOME = zero.
Where TAXED INCOME is not zero, also
calculate the tax credit in relation to that net
figure and the gross figure (currently STR
Calculation box W21A).
Information should be sent in order
TAXED INCOME net (SA200 box 5.1)
TAXED INCOME tax (SA200 box 5.1 x
savings_gross x Basic rate)
TAXED INCOME gross
The tax credit figure should always be sent
The net, tax credit and
gross figures are all
required.
Coding requires the gross
figure, but where there
are no corresponding net
& tax credit figures, the
income will not be picked
up at EOY reconciliation,
and this will be required
in SA Refinement cases.
as pence, the other values as whole pounds.
INT
Where TAXED INCOME is zero, all 3 values
will be zero and should still be sent as 3
separate (zero) data items.
If untaxed interest (currently SA200 box 5.2)
is greater than zero, then
INT = that value
Else
INT = zero
The net, tax credit and
gross figures are all
required.
Coding requires the gross
figure, but where there
Where INT is not zero, also calculate the net are no corresponding net
figure and the tax credit in relation to that
& tax credit figures, the
net figure.
income will not be picked
up at EOY reconciliation,
The net figure will always be equal to the
and this will be required
gross figure, and the tax credit will always be in SA Refinement cases.
£0.00.
Information should be sent in the order
INT net figure (as SA200 box 5.2)
INT tax credit (will always be zero)
INT gross figure (as SA200 box 5.2)
The tax credit figure should always be sent
as pence, the other values as whole pounds.
TIPS
OE
IFP
COMM
Total Non
coded
Where INT is zero, all 3 values will be zero
and should still be sent as 3 separate (zero)
data items.
Zero in all cases
If there is no entry for any tax taken off
other income (currently SA200 box 7.2) then
the value to be provided is the figure for
other income (currently SA200 box 7.1)
Else
OE = zero
If the income from property figure (currently
SA200 box 6.3) is greater than zero then
IFP = that value
Else
IFP = zero
Zero in every case
If the customer has elected that we code out
non PAYE income (see definition at INCOME
above) then the Total non coded income will
be the value from Profit for self-employment
income (currently SA200 box 3.10).
If the customer has elected that we do not
code out non PAYE income then Total non
7.1 other income
7.2 tax deducted from
other income
coded income will be self employment
income box plus grossed up taxed interest
plus untaxed interest box plus grossed up
dividends box plus UK property plus other
income boxes (see earlier for STR box
numbers).