Auto-coding data from the Short Tax return (SA200)



Auto-coding data from the Short Tax return (SA200).

Box numbers relate to the 2011/12 return.

|Reliefs | |Notes |

|RAR |If gross pension payments (currently box 9.2 on the STR) is greater than zero | |

| |then RAR = that value | |

| |Else | |

| |RAR = zero | |

|LOAN |Zero in every case |Does not exist on the SA200 |

|TUS |Zero in every case |Does not exist on the SA200 |

|FS |Zero in every case |Does not exist on the SA200 |

|BPR |If there is a claim to blind persons relief (entries present in both SA200 | |

| |boxes 10.1 and 10.2) set BPR flag =Y | |

|FRE |Zero in every case |Does not exist on the SA200 |

|PSUB |Zero in every case |Does not exist on the SA200 |

|EXP |If employment allowable expenses (currently SA200 box 2.5) greater than zero), | |

| |then | |

| |EXP = that value | |

| |Else | |

| |EXP = zero | |

|Gift Aid |Gift Aid equals the value of Gift Aid payments made in the year (currently |Net amount of Gift Aid payments made in the |

| |SA200 box 8.1 less 8.2) |year less total one off payments |

|PPR |If pension payments and basic rate tax (Currently SA200 box 9.1) greater than |This is gross (payment plus basic rate tax) |

| |zero, then | |

| |PPR = that value | |

| |Else | |

| |PPR = zero | |

|MCA |If claim made to Married Couples allowance (currently SA200 box 11.1) present, | |

| |then | |

| |MCA flag = Y | |

| |Else | |

| |MCA flag = N | |

|INCOME |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 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. | |

| | | |

| |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. | |

|UK DIVS |If UK dividends (SA200 box 5.3) is greater than zero, then |The net, tax credit and gross figures are all|

| |DIVDENDS = that value |required. |

| |Else | |

| |DIVIDENDS = zero |Coding requires the gross figure, but where |

| | |there are no corresponding net & tax credit |

| |Where DIVIDENDS is not zero, also calculate the tax credit in relation to |figures, the income will not be picked up at |

| |that net figure, and the gross figure |EOY reconciliation, and this will be required|

| | |in SA Refinement cases. |

| |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 tax credit figure should always be sent as pence, the other values as | |

| |whole pounds. | |

| | | |

| |Where DIVIDENDS is zero, all 3 values will be zero and should still be sent | |

| |as 3 separate (zero) data items. | |

|TAXED INCOME |If Taxed Income (SA200 box 5.1) is greater than zero, then |The net, tax credit and gross figures are all|

| |TAXED INCOME = that value |required. |

| |Else | |

| |TAXED INCOME = zero. |Coding requires the gross figure, but where |

| | |there are no corresponding net & tax credit |

| |Where TAXED INCOME is not zero, also calculate the tax credit in relation to |figures, the income will not be picked up at |

| |that net figure and the gross figure (currently STR Calculation box W21A). |EOY reconciliation, and this will be required|

| | |in SA Refinement cases. |

| |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 as pence, the other values as | |

| |whole pounds. | |

| | | |

| |Where TAXED INCOME is zero, all 3 values will be zero and should still be | |

| |sent as 3 separate (zero) data items. | |

|INT |If untaxed interest (currently SA200 box 5.2) is greater than zero, then |The net, tax credit and gross figures are all|

| |INT = that value |required. |

| |Else | |

| |INT = zero |Coding requires the gross figure, but where |

| | |there are no corresponding net & tax credit |

| |Where INT is not zero, also calculate the net figure and the tax credit in |figures, the income will not be picked up at |

| |relation to that net figure. |EOY reconciliation, and this will be required|

| | |in SA Refinement cases. |

| |The net figure will always be equal to the gross figure, and the tax credit | |

| |will always be £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. | |

| | | |

| |Where INT is zero, all 3 values will be zero and should still be sent as 3 | |

| |separate (zero) data items. | |

|TIPS |Zero in all cases | |

|OE |If there is no entry for any tax taken off other income (currently SA200 box |7.1 other income |

| |7.2) then the value to be provided is the figure for other income (currently |7.2 tax deducted from other income |

| |SA200 box 7.1) | |

| |Else | |

| |OE = zero | |

|IFP |If the income from property figure (currently SA200 box 6.3) is greater than | |

| |zero then | |

| |IFP = that value | |

| |Else | |

| |IFP = zero | |

|COMM |Zero in every case | |

|Total Non coded |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 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). | |

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