non savings inc savings dividend

employment inc 50640

interest inc 2000
50640 2000
less: personal allowance 12570
38070 2000

inc tax
on non savings rate tax
basic rate 37700 20% 7540
higher rate 370 40% 148
38070

savings income
nil rate band 500 0%

higher rate 1500 40% 600

40070 8288

tyu 2 marcus
non savings savings div
property inc 43200
bank interest 1500
dividends 7000
pless: personal allowance -12570
30630 1500 7000

inc tax rate tax

non savings- basic 30630 20% 6126
savings nil rate 500 0% -
savings basic 1000 20% 200
dividends- nil rate 2000 0% -
dividends basic 3570 7.50% 268
37700
1430 32.50% 465
39130 7059

tyu 3
non sav dividend total
salary 120 000
dividend income 100 000
120000 100000 220000

rate tax
 on non savings basic 37700 20% 7540
82300 40% 32920
120000

dividend inc nil rate 2000 0% -

dividend inc higher rate (122k- 150k) 28000 32.50% 9100
150000
dividend at additional rate 70000 38.10% 26670
220000
INC TAX LIABILITY 76230

tyu 4 non savings savings div

empl inc 46670
interest 4000
div 2200
46670
less: personal allowance -12570
taxable inc 34100 4000 2200

tax
on non savings inc basc 34100 20% 6820
savings inc nil rate 500 0% -
savings basic 3100 20% 620
37700
savings inc higher 400 40% 160
div inc nil 2000 0% -
higher rate div 200 32.50% 65
[40300]
inc tax liab 7665
less: PAYE -6400
inc tax payable 1265

tyu5 empl income 162500

less: interest paid to ob qual -2500
net inc 160000
less personal all -
taxable inc non savings 160000

extension of thresholds
gift aid net 1200
 gross (100/80) 1500
extended brands
higher rate 39200
additional rate 151500

rate tax
non saving basic 39200 20% 7840
non saving higher rate 112300 40% 44920
additional rate 8500 45% 3825
160000 tax liability 56585

tyu6 michael
non sav sav div
salary 105772
interest 2400
bank interest 500
total income 105772 2900
less personal allowance 8434
97338 2900
income tax rate tax

adjusted personal allowance

normal all 12570
total inc 108672
less; gift aid (320) 100/80*320 400
adj inc 108272
less; limit 100000
50 percent 8272
4136
adj personal allowance 8434

extension of bands
higher rate band 37700
add gross gift aid 400
 38100
additional rate band 150400 150000+400

LISA
non savings dividends
salary 13150
interest
dividends 1800
total income 13150 1800
rate tax
non savings
 total
50640
2000
52640
-12570
40070

total
43200
1500
7000
-12570
39130
 total
46670
4000
2200
52870

40300
 total
105772
2400
500
108672

100238
 total
13150

1800
14950