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{"sheet":"Input","index":0,"n_rows":37,"n_cols":3,"rows_kept":37,"cut":false,"hidden":false,"merged":[[0,0,0,5],[13,1,13,2],[12,1,12,2],[1,1,1,5],[7,1,7,2],[5,1,5,2],[9,1,9,2],[11,1,11,2]]}
[]
[null,"Initial inputs"]
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[]
[]
["Client name: "]
[]
["Financial adviser: "]
[]
["First membership year:","Before 2008/09"]
[]
["£ Column",{"$f":"\"Enter the pension input amount. If your client became a member of a registered pension scheme before \"&Calcs!B62&\", earlier years will only show if needed for the calculation.\"","v":"Enter the pension input amount. If your client became a member of a registered pension scheme before 2023/24, earlier years will only show if needed for the calculation."}]
["Tapered AA Column","Select \"Calculate Tapered AA\" for the years you think a tapered annual allowance might apply. We will ask for further information in the following screen."]
[]
["Tax Year ","£","Tapered AA - select from list"]
["Keep this row hidden for VBA purposes"]
[{"$f":"Calcs!A3","v":"2008/09"}]
[{"$f":"Calcs!A4","v":"2009/10"}]
[{"$f":"Calcs!A5","v":"2010/11"}]
[{"$f":"Calcs!A6","v":"2011/12 (pre 14.10.11)"}]
[{"$f":"Calcs!A7","v":"2011/12 (post 13.10.11)"}]
[{"$f":"Calcs!A8","v":"2012/13"}]
[{"$f":"Calcs!A9","v":"2013/14"}]
[{"$f":"Calcs!A10","v":"2014/15"}]
[{"$f":"Calcs!A11","v":"2015/16 (pre 9.7.15)"}]
[{"$f":"Calcs!A12","v":"2015/16 (post 8.7.15)"}]
[{"$f":"Calcs!A13","v":"2016/17"}]
[{"$f":"Calcs!A14","v":"2017/18"}]
[{"$f":"Calcs!A15","v":"2018/19"}]
[{"$f":"Calcs!A16","v":"2019/20"}]
[{"$f":"Calcs!A17","v":"2020/21"}]
[{"$f":"Calcs!A18","v":"2021/22"}]
[{"$f":"Calcs!A19","v":"2022/23"}]
[{"$f":"Calcs!A20","v":"2023/24"}]
[{"$f":"Calcs!A21","v":"2024/25"}]
[{"$f":"Calcs!A22","v":"2025/26"}]
[{"$f":"Calcs!A23","v":"2026/27"}]

{"sheet":"Welcome","index":1,"n_rows":22,"n_cols":1,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
[]
["Welcome"]
[]
[]
[]
["Excel requirements"]
["To use this tool you will need to click any “Enable Editing” or “Enable Content” pop up message. \nIf you receive an error message stating “Cannot run the macro… “  then press F1 to search how to enable macros."]
[]
["Calculator outcome"]
["The accuracy of the results will depend on the accuracy of the information provided. We have assumed that your client is a relevant UK individual and has been a member of a registered pension scheme for each tax year from the year of joining."]
[]
["This calculator cannot account for every scenario so if further assistance is needed please phone our pensions technical team on 02380 726 010 option 1. Calls are recorded for training purposes and to avoid misunderstandings."]
[]
["Guidance"]
["We recommend you read HMRC's guidance on the tapered annual allowance at -"]
[]
[]
["For our summary on the tapered annual allowance, please read"]
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[]
["Legal"]
["Please note, neither Quilter nor its employees are authorised to provide tax or legal advice and we cannot accept responsibility for any action taken or refrained from being taken as a result of the information contained in this calculator.\nThis document is based on Quilter’s interpretation of the law and HMRC’s practice as at April 2026. We believe this interpretation is correct, but cannot guarantee it. Tax relief and the tax treatment of investment funds may change. The amount of any tax relief will depend on the investor’s individual circumstances.\n\nQuilter is the trading name of Quilter Investment Platform Limited and Quilter Life & Pensions Limited.\nQuilter Investment Platform Limited and Quilter Life & Pensions Limited are registered in England and Wales under numbers 1680071 and 4163431 respectively. \nRegistered Office at Senator House, 85 Queen Victoria Street, London, EC4V 4AB, United Kingdom. \n\nQuilter Investment Platform Limited is authorised and regulated by the Financial Conduct Authority. Quilter Life & Pensions Limited is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority. Their Financial Services register numbers are 165359 and 207977 respectively. VAT number 386 1301 59."]

{"sheet":"Taper Input","index":2,"n_rows":52,"n_cols":12,"rows_kept":52,"cut":false,"hidden":false,"merged":[[24,2,24,4],[0,0,0,11],[1,2,1,11],[9,0,10,0],[9,6,10,6],[9,7,10,7],[9,9,10,9],[9,10,10,10],[9,11,10,11],[9,3,9,5],[9,2,10,2],[9,1,10,1],[23,2,23,4],[5,0,5,5]]}
[]
[null,null,"Taper inputs"]
[]
[]
[{"$f":"commentsHeading","v":"(1) Net income"}]
[{"$f":"IF(comments=\"\",\"\",comments)","v":"In general, this will be a person’s total taxable income. It will be made up of things like salary, benefits in kind, dividends, rental income. It will not include things like salary sacrifice, net pay arrangements or the first £30,000 of a redundancy payment as these are not taxable.\n\nIf your client has complicated finances, you may need to refer them to their accountant to work out the net income. The definition in legislation is ‘net income for the tax year is calculated under steps 1 and 2 of section 23 of the Income Tax Act 2007’.\n"}]
[]
["As you select each field, the box above on the left will change to give information about what to key in that field."]
[]
["Tax year ","(1) Net income","(2) Salary sacrifice or flexible remuneration","Money purchase schemes",null,null,"(6) Defined benefit or Cash Balance Pension Input","(7) Taxable lump sum death benefit",null,"Threshold income\n(1)+(2)-(3)-(7)","Adjusted income\n(1)+(4)+(5)+(6)-(7)","Applicable annual allowance"]
[null,null,null,"(3) Relief at source contributions","(4) Net pay arrangements or other reliefs","(5) Employer contributions"]
["2016/17",null,null,null,null,null,null,null,null,{"$f":"MAX(B12+C12-D12-H12,0)","v":0},{"$f":"B12+E12+F12+G12-H12","v":0},{"$f":"Calcs!B13-IF(J12>110000,MIN(MAX(INT((FLOOR(K12-150000,2))/2),0),30000))","v":40000}]
["2017/18",null,null,null,null,null,null,null,null,0,0,{"$f":"Calcs!B14-IF(J13>110000,MIN(MAX(INT((FLOOR(K13-150000,2))/2),0),30000))","v":40000}]
["2018/19",null,null,null,null,null,null,null,null,0,0,{"$f":"Calcs!B15-IF(J14>110000,MIN(MAX(INT((FLOOR(K14-150000,2))/2),0),30000))","v":40000}]
["2019/20",null,null,null,null,null,null,null,null,0,0,{"$f":"Calcs!B16-IF(J15>110000,MIN(MAX(INT((FLOOR(K15-150000,2))/2),0),30000))","v":40000}]
["2020/21",null,null,null,null,null,null,null,null,0,0,{"$f":"Calcs!B17-IF(J16>200000,MIN(MAX(INT((FLOOR(K16-240000,2))/2),0),36000))","v":40000}]
["2021/22",null,null,null,null,null,null,null,null,0,0,{"$f":"Calcs!B18-IF(J17>200000,MIN(MAX(INT((FLOOR(K17-240000,2))/2),0),36000))","v":40000}]
["2022/23",null,null,null,null,null,null,null,null,{"$f":"MAX(B18+C18-D18-H18,0)","v":0},{"$f":"B18+E18+F18+G18-H18","v":0},{"$f":"Calcs!B19-IF(J18>200000,MIN(MAX(INT((FLOOR(K18-240000,2))/2),0),36000))","v":40000}]
["2023/24",null,null,null,null,null,null,null,null,{"$f":"MAX(B19+C19-D19-H19,0)","v":0},{"$f":"B19+E19+F19+G19-H19","v":0},{"$f":"Calcs!B20-IF(J19>200000,MIN(MAX(INT((FLOOR(K19-260000,2))/2),0),50000))","v":60000}]
["2024/25",null,null,null,null,null,null,null,null,{"$f":"MAX(B20+C20-D20-H20,0)","v":0},{"$f":"B20+E20+F20+G20-H20","v":0},{"$f":"Calcs!B21-IF(J20>200000,MIN(MAX(INT((FLOOR(K20-260000,2))/2),0),50000))","v":60000}]
["2025/26",null,null,null,null,null,null,null,null,{"$f":"MAX(B21+C21-D21-H21,0)","v":0},{"$f":"B21+E21+F21+G21-H21","v":0},{"$f":"Calcs!B22-IF(J21>200000,MIN(MAX(INT((FLOOR(K21-260000,2))/2),0),50000))","v":60000}]
["2026/27",null,null,null,null,null,null,null,null,{"$f":"MAX(B22+C22-D22-H22,0)","v":0},{"$f":"B22+E22+F22+G22-H22","v":0},{"$f":"Calcs!B23-IF(J22>200000,MIN(MAX(INT((FLOOR(K22-260000,2))/2),0),50000))","v":60000}]
[]
[null,null,{"$f":"Calcs!B42","v":""}]
[null,null,{"$f":"Calcs!B53","v":"Currently set to "}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"'Taper Input'!D16?","v":{"$error":"#NAME?"}}]

{"sheet":"Results","index":3,"n_rows":82,"n_cols":8,"rows_kept":82,"cut":false,"hidden":false,"merged":[[81,0,81,7],[1,1,1,7],[80,0,80,7],[0,0,0,7]]}
[]
["* This figure is the annual allowance, taking into account the transitional rules and the pension inputs made in this complete tax year. ","Results"]
[]
[]
["Date:",{"$f":"TODAY()","v":"2026-04-27"}]
[]
["Client's name:",{"$f":"IF(inputName=\"\",\"\",inputName)","v":""}]
[]
["Financial Adviser:",{"$f":"IF(adviserName=\"\",\"\",adviserName)","v":""}]
[]
["Starting tax year:",{"$f":"taxStartYear","v":"Before 2008/09"}]
[]
["Calculation basis:",{"$f":"IF(maxCheck=TRUE,\"Maximum\",\"Specific\")&\" contribution in \" & currentYear","v":"Maximum contribution in 2026/27"}]
[null,null,null,null," "]
["Tax year ","Pension input","Annual allowance","Carry forward available","Excess over allowance","Excess covered by carry forward","Taxable excess",{"$f":"\"Carry forward for \" & currentYear","v":"Carry forward for 2026/27"}]
[{"$f":"Calcs!A3","v":"2008/09"},{"$f":"Calcs!D3","v":0},{"$f":"Calcs!H3","v":235000},{"$f":"Calcs!I3","v":50000},{"$f":"Calcs!E3","v":0},null,{"$f":"Calcs!T3","v":0}]
[]
[]
[{"$f":"Calcs!A4","v":"2009/10"},{"$f":"Calcs!D4","v":0},{"$f":"Calcs!H4","v":245000},{"$f":"Calcs!I4","v":50000},{"$f":"Calcs!E4","v":0},null,{"$f":"Calcs!T4","v":0}]
[]
[]
[{"$f":"Calcs!A5","v":"2010/11"},{"$f":"Calcs!D5","v":0},{"$f":"Calcs!H5","v":255000},{"$f":"Calcs!I5","v":50000},{"$f":"Calcs!E5","v":0},null,{"$f":"Calcs!T5","v":0}]
[]
[]
[{"$f":"Calcs!A6","v":"2011/12 (pre 14.10.11)"},{"$f":"Calcs!D6","v":0},{"$f":"IF(Calcs!H6<>255000,FIXED(Calcs!H6) & \"*\",\"255,000.00\")","v":"255,000.00"},"NA",{"$f":"Calcs!E6","v":0},0,{"$f":"Calcs!T6","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A7","v":"2011/12 (post 13.10.11)"},{"$f":"Calcs!D7","v":0},{"$f":"Calcs!H7","v":50000},{"$f":"Calcs!I7","v":50000},{"$f":"Calcs!E7","v":0},0,{"$f":"Calcs!T7","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A8","v":"2012/13"},{"$f":"Calcs!D8","v":0},{"$f":"Calcs!H8","v":50000},{"$f":"Calcs!I8","v":50000},{"$f":"Calcs!E8","v":0},0,{"$f":"Calcs!T8","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A9","v":"2013/14"},{"$f":"Calcs!D9","v":0},{"$f":"Calcs!H9","v":50000},{"$f":"Calcs!I9","v":50000},{"$f":"Calcs!E9","v":0},0,{"$f":"Calcs!T9","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A10","v":"2014/15"},{"$f":"Calcs!D10","v":0},{"$f":"Calcs!H10","v":40000},{"$f":"Calcs!I10","v":40000},{"$f":"Calcs!E10","v":0},0,{"$f":"Calcs!T10","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A11","v":"2015/16 (pre 9.7.15)"},{"$f":"Calcs!D11","v":0},{"$f":"Calcs!H11","v":80000},"NA",{"$f":"Calcs!E11","v":0},0,{"$f":"Calcs!T11","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A12","v":"2015/16 (post 8.7.15)"},{"$f":"Calcs!D12","v":0},{"$f":"IF(Calcs!F11 = \"N\",\"40,000.00\",IF(Calcs!H12<>0,FIXED(Calcs!H12) & \"*\",\"0.00\"))","v":"40,000.00*"},{"$f":"Calcs!I12","v":40000},{"$f":"Calcs!E12","v":0},0,{"$f":"Calcs!T12","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A13","v":"2016/17"},{"$f":"Calcs!D13","v":0},{"$f":"Calcs!H13","v":40000},{"$f":"Calcs!I13","v":40000},{"$f":"Calcs!E13","v":0},0,{"$f":"Calcs!T13","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A14","v":"2017/18"},{"$f":"Calcs!D14","v":0},{"$f":"Calcs!H14","v":40000},{"$f":"Calcs!I14","v":40000},{"$f":"Calcs!E14","v":0},0,{"$f":"Calcs!T14","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A15","v":"2018/19"},{"$f":"Calcs!D15","v":0},{"$f":"Calcs!H15","v":40000},{"$f":"Calcs!I15","v":40000},{"$f":"Calcs!E15","v":0},0,{"$f":"Calcs!T15","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A16","v":"2019/20"},{"$f":"Calcs!D16","v":0},{"$f":"Calcs!H16","v":40000},{"$f":"Calcs!I16","v":40000},{"$f":"Calcs!E16","v":0},0,{"$f":"Calcs!T16","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A17","v":"2020/21"},{"$f":"Calcs!D17","v":0},{"$f":"Calcs!H17","v":40000},{"$f":"Calcs!I17","v":40000},{"$f":"Calcs!E17","v":0},0,{"$f":"Calcs!T17","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A18","v":"2021/22"},{"$f":"Calcs!D18","v":0},{"$f":"Calcs!H18","v":40000},{"$f":"Calcs!I18","v":40000},{"$f":"Calcs!E18","v":0},0,{"$f":"Calcs!T18","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A19","v":"2022/23"},{"$f":"Calcs!D19","v":0},{"$f":"Calcs!H19","v":40000},{"$f":"Calcs!I19","v":40000},{"$f":"Calcs!E19","v":0},0,{"$f":"Calcs!T19","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A20","v":"2023/24"},{"$f":"Calcs!D20","v":0},{"$f":"Calcs!H20","v":60000},{"$f":"Calcs!I20","v":60000},{"$f":"Calcs!E20","v":0},0,{"$f":"Calcs!T20","v":0},{"$f":"Calcs!L23","v":60000}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A21","v":"2024/25"},{"$f":"Calcs!D21","v":0},{"$f":"Calcs!H21","v":60000},{"$f":"Calcs!I21","v":60000},{"$f":"Calcs!E21","v":0},"2,000.00 from 2023/24",{"$f":"Calcs!T21","v":0},{"$f":"Calcs!P23","v":60000}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A22","v":"2025/26"},{"$f":"Calcs!D22","v":0},{"$f":"Calcs!H22","v":60000},{"$f":"Calcs!I22","v":60000},{"$f":"Calcs!E22","v":0},0,{"$f":"Calcs!T22","v":0},{"$f":"Calcs!S23","v":60000}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[{"$f":"Calcs!A23","v":"2026/27"},{"$f":"Calcs!D23","v":0},{"$f":"Calcs!H23","v":60000},{"$f":"Calcs!I23","v":60000},{"$f":"Calcs!E23","v":0},"8,000.00 from 2023/24",{"$f":"Calcs!T23","v":0},{"$f":"Calcs!I23","v":60000}]
[null,null,null,null,null,"3,000.00 from 2025/26"]
[null,null,null,null,null,0]
[null,{"$f":"IF(maxCheck=TRUE,\"Maximum additional \" & IF(AND(Inv_Emp=\"\",show_taper=0),\"\",LOWER(Inv_Emp) & \" \") & \"gross contribution payable by 05/04/20\" & RIGHT(currentYear,2) & \":\",IF(excess<=0,\"Based on the data entered, the proposed contribution may be paid.\",\"Based on the data entered, the proposed contribution will result in a tax charge.\"))","v":"Maximum additional gross contribution payable by 05/04/2027:"},null,null,null,null,null,{"$f":"IF(maxCheck=TRUE,H67+H70+H73+H76,\"\")","v":240000}]
[]
[{"$f":"\"Your client must have sufficient relevant UK earnings to make this contribution. \"& IF(AND(maxCheck=TRUE,tapercount>0),\"When determining the maximum contribution that can be made, this calculation has taken into account the effect this contribution has on the tapered annual allowance. \",\"\")","v":"Your client must have sufficient relevant UK earnings to make this contribution. "}]
[{"$f":"IF(TODAY()<DATE(20&RIGHT(currentYear,2),4,6),\"\",\"Results correct as at 5th April 20\" & RIGHT(currentYear,2) &\". Please contact Quilter for new tax-year version\")","v":""}]

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[]
[null,null,"Taper overview"]
[]
[]
[]
["Tax year ","Net income","Salary sacrifice or flexible remuneration","Money purchase schemes",null,null,"Defined benefit or Cash Balance Pension Input","Taxable lump sum death benefit",null,"Threshold income","Adjusted income",null,"Applicable annual allowance"]
[null,null,null,"Relief at source contributions","Net pay arrangements or other reliefs","Employer contributions"]
["2016/17",{"$f":"'Taper Input'!B12","v":0},{"$f":"'Taper Input'!C12","v":0},{"$f":"'Taper Input'!D12","v":0},{"$f":"'Taper Input'!E12","v":0},{"$f":"'Taper Input'!F12","v":0},{"$f":"'Taper Input'!G12","v":0},{"$f":"'Taper Input'!H12","v":0},null,{"$f":"'Taper Input'!J12","v":0},{"$f":"'Taper Input'!K12","v":0},null,{"$f":"'Taper Input'!L12","v":40000}]
["2017/18",{"$f":"'Taper Input'!B13","v":0},{"$f":"'Taper Input'!C13","v":0},{"$f":"'Taper Input'!D13","v":0},{"$f":"'Taper Input'!E13","v":0},{"$f":"'Taper Input'!F13","v":0},{"$f":"'Taper Input'!G13","v":0},{"$f":"'Taper Input'!H13","v":0},null,{"$f":"'Taper Input'!J13","v":0},{"$f":"'Taper Input'!K13","v":0},null,{"$f":"'Taper Input'!L13","v":40000}]
["2018/19",{"$f":"'Taper Input'!B14","v":0},{"$f":"'Taper Input'!C14","v":0},{"$f":"'Taper Input'!D14","v":0},{"$f":"'Taper Input'!E14","v":0},{"$f":"'Taper Input'!F14","v":0},{"$f":"'Taper Input'!G14","v":0},{"$f":"'Taper Input'!H14","v":0},null,{"$f":"'Taper Input'!J14","v":0},{"$f":"'Taper Input'!K14","v":0},null,{"$f":"'Taper Input'!L14","v":40000}]
["2019/20",{"$f":"'Taper Input'!B15","v":0},{"$f":"'Taper Input'!C15","v":0},{"$f":"'Taper Input'!D15","v":0},{"$f":"'Taper Input'!E15","v":0},{"$f":"'Taper Input'!F15","v":0},{"$f":"'Taper Input'!G15","v":0},{"$f":"'Taper Input'!H15","v":0},null,{"$f":"'Taper Input'!J15","v":0},{"$f":"'Taper Input'!K15","v":0},null,{"$f":"'Taper Input'!L15","v":40000}]
["2020/21",{"$f":"'Taper Input'!B16","v":0},{"$f":"'Taper Input'!C16","v":0},{"$f":"'Taper Input'!D16","v":0},{"$f":"'Taper Input'!E16","v":0},{"$f":"'Taper Input'!F16","v":0},{"$f":"'Taper Input'!G16","v":0},{"$f":"'Taper Input'!H16","v":0},null,{"$f":"'Taper Input'!J16","v":0},{"$f":"'Taper Input'!K16","v":0},null,{"$f":"'Taper Input'!L16","v":40000}]
["2021/22",{"$f":"'Taper Input'!B17","v":0},{"$f":"'Taper Input'!C17","v":0},{"$f":"'Taper Input'!D17","v":0},{"$f":"'Taper Input'!E17","v":0},{"$f":"'Taper Input'!F17","v":0},{"$f":"'Taper Input'!G17","v":0},{"$f":"'Taper Input'!H17","v":0},null,{"$f":"'Taper Input'!J17","v":0},{"$f":"'Taper Input'!K17","v":0},null,{"$f":"'Taper Input'!L17","v":40000}]
["2022/23",{"$f":"'Taper Input'!B18","v":0},{"$f":"'Taper Input'!C18","v":0},{"$f":"'Taper Input'!D18","v":0},{"$f":"'Taper Input'!E18","v":0},{"$f":"'Taper Input'!F18","v":0},{"$f":"'Taper Input'!G18","v":0},{"$f":"'Taper Input'!H18","v":0},null,{"$f":"'Taper Input'!J18","v":0},{"$f":"'Taper Input'!K18","v":0},null,{"$f":"'Taper Input'!L18","v":40000}]
["2023/24",{"$f":"'Taper Input'!B19","v":0},{"$f":"'Taper Input'!C19","v":0},{"$f":"'Taper Input'!D19","v":0},{"$f":"'Taper Input'!E19","v":0},{"$f":"'Taper Input'!F19","v":0},{"$f":"'Taper Input'!G19","v":0},{"$f":"'Taper Input'!H19","v":0},null,{"$f":"'Taper Input'!J19","v":0},{"$f":"'Taper Input'!K19","v":0},null,{"$f":"'Taper Input'!L19","v":60000}]
["2024/25",{"$f":"'Taper Input'!B20","v":0},{"$f":"'Taper Input'!C20","v":0},{"$f":"'Taper Input'!D20","v":0},{"$f":"'Taper Input'!E20","v":0},{"$f":"'Taper Input'!F20","v":0},{"$f":"'Taper Input'!G20","v":0},{"$f":"'Taper Input'!H20","v":0},null,{"$f":"'Taper Input'!J20","v":0},{"$f":"'Taper Input'!K20","v":0},null,{"$f":"'Taper Input'!L20","v":60000}]
["2025/26",{"$f":"'Taper Input'!B21","v":0},{"$f":"'Taper Input'!C21","v":0},{"$f":"'Taper Input'!D21","v":0},{"$f":"'Taper Input'!E21","v":0},{"$f":"'Taper Input'!F21","v":0},{"$f":"'Taper Input'!G21","v":0},{"$f":"'Taper Input'!H21","v":0},null,{"$f":"'Taper Input'!J21","v":0},{"$f":"'Taper Input'!K21","v":0},null,{"$f":"'Taper Input'!L21","v":60000}]
["2026/27",{"$f":"'Taper Input'!B22","v":0},{"$f":"'Taper Input'!C22","v":0},{"$f":"'Taper Input'!D22","v":0},{"$f":"'Taper Input'!E22","v":0},{"$f":"'Taper Input'!F22","v":0},{"$f":"'Taper Input'!G22","v":0},{"$f":"'Taper Input'!H22","v":0},null,{"$f":"'Taper Input'!J22","v":0},{"$f":"'Taper Input'!K22","v":0},null,{"$f":"'Taper Input'!L22","v":60000}]
["New 2026/27",{"$f":"B18","v":0},{"$f":"C18+IF(AND(Inv_Emp=\"Employer\",empsalsac = TRUE),Results!H79)","v":0},{"$f":"D18+IF(Inv_Emp=\"Investor\",Results!H79)","v":0},{"$f":"E18","v":0},{"$f":"F18+IF(Inv_Emp=\"Employer\",Results!H79)","v":0},{"$f":"G18","v":0},{"$f":"H18","v":0},null,{"$f":"MAX(B19+C19-D19-H19,0)","v":0},{"$f":"B19+E19+F19+G19-H19","v":0},null,{"$f":"Calcs!B23-IF(J19>Threshold,MIN(MAX(INT((FLOOR(K19-Adjusted,2))/2),0),TaperMaxDeduction))","v":60000}]
[null,null,null,null,null,"   "]
[{"$f":"IFERROR(\"The '\" & A19 & \"' row shows how the applicable annual allowance will change if an additional gross \" & LOWER(LEFT(inv_emp_full,8)) & \" contribution of £\" & FIXED(Results!H79) & \" is made\",\"\")","v":"The 'New 2026/27' row shows how the applicable annual allowance will change if an additional gross  contribution of £240,000.00 is made"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null," "]

{"sheet":"Notes","index":5,"n_rows":28,"n_cols":1,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[]
["Notes"]
[]
[]
[]
[]
["Maximum contribution"]
[]
[]
["Carry forward"]
[]
[]
["Carry forward available for 2008/09 - 2011/12, inclusive"]
[]
[]
["2011/12 - Straddling tax year"]
[]
[]
["2015/16 - Pre and post alignment tax year"]
[]
[]
["Tapered annual allowance"]
[]
[]
[]
[]
[]
["Contribution limits"]

{"sheet":"Error Page","index":6,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":false,"merged":[[0,0,0,7],[64,1,64,7],[9,2,9,3],[10,2,10,4],[16,2,16,6],[1,2,1,7]]}
[]
[null,null,"Error"]
[]
[]
[null,null,"We are sorry but an error has occurred with this tool."]
[null,null,"Error code: ",1004]
[null,null,"Things you should try:"]
[null,null,"Please reopen this tool from our website."]
[null,null,"When using this tool please ensure that:"]
[null,null,"1. Macros are enabled"]
[null,null,"2. Protected view is disabled"]
[null,null,"Please view the Excel Help files (press F1) or  for further information about how to do this"]
[]
[null,null,"Please note that this tool has been tested on Windows 11, Microsoft 365 for enterprise."]
[null,null,"Compatibility with other operating systems or versions of Excel or is not guaranteed."]
[]
[null,null,"If you are still experiencing problems using this tool, please contact technicalsolutionspensions@quilter.com"]

{"sheet":"Comments","index":7,"n_rows":5,"n_cols":8,"rows_kept":5,"cut":false,"hidden":true,"merged":[]}
[{"$f":"'Taper Input'!B10","v":"(1) Net income"},{"$f":"'Taper Input'!C10","v":"(2) Salary sacrifice or flexible remuneration"},{"$f":"'Taper Input'!D11","v":"(3) Relief at source contributions"},{"$f":"'Taper Input'!E11","v":"(4) Net pay arrangements or other reliefs"},{"$f":"'Taper Input'!F11","v":"(5) Employer contributions"},{"$f":"'Taper Input'!G10","v":"(6) Defined benefit or Cash Balance Pension Input"},{"$f":"'Taper Input'!H10","v":"(7) Taxable lump sum death benefit"},{"$f":"'Taper Input'!E24","v":0}]
["In general, this will be a person’s total taxable income. It will be made up of things like salary, benefits in kind, dividends, rental income. It will not include things like salary sacrifice, net pay arrangements or the first £30,000 of a redundancy payment as these are not taxable.\n\nIf your client has complicated finances, you may need to refer them to their accountant to work out the net income. The definition in legislation is ‘net income for the tax year is calculated under steps 1 and 2 of section 23 of the Income Tax Act 2007’.\n","If your client has made a pension contribution via a new salary sacrifice or flexible remuneration arrangement that started on or after 9 July 2015, you need to add the value of the sacrifice/flexible remuneration here.\n\nThis may include agreements that have to be agreed each year or any increases made to a long standing agreement after 8th July 2015.\n\nDon’t forget that as this value will now be paid by the employer as a pension contribution instead of being paid to your client, it needs to be included in the employer contribution box too.\n","This is where the pension scheme adds 20% tax relief to any personal contributions that are made on behalf of a member. \n\nEnter the total gross contributions made via relief at source to a UK or overseas pension scheme.","Net pay arrangement - This is where a pension contribution is deducted from gross salary. Tax relief is gained by way of not paying income tax in the first place, however unlike a salary sacrifice, national insurance is still calculated on the gross salary. \n\nOther reliefs – This is where you make a claim for tax relief directly from HMRC because the scheme doesn’t offer any or enough tax relief.  \n\nWhat to enter in box - Enter the gross total of:\n• contributions paid by the net pay arrangement. \n• amount of a claim for excess relief for a net pay arrangement.\n• contributions where a claim is made because the pension scheme does not offer any or enough tax relief.","Enter the gross employer contributions made to a UK pension scheme.\n\nEnter the gross employer contributions made to an overseas pension scheme where contributions for a member started before 6 April 2006 which corresponds with a UK registered pension scheme.\n\nDon’t forget that if your client has a salary sacrifice or flexible remuneration arrangement, this needs to be included here.","Enter the pension input for any defined benefit or cash balance scheme.\nThe input amount for a defined benefit or cash balance is not the total contributions into the scheme, instead it relates to the increase in benefits within the scheme.\n\nFor information on how to work out the pension input please see the below sites.\n\nDefined benefit: Go to www.gov.uk website, search for ptm053301\n\nCash balance: Go to www.gov.uk website, search for ptm053400\n\n","Enter the value of any lump sum death benefit paid from a pension scheme that was taxable.\n\nFor details of which lump sum death benefits are taxable please go to www.gov.uk website, search for ptm073010\n","The type of contribution made will affect your clients threshold and adjusted income, which in turn may affect the annual allowance. For example :\n• An investor contribution will reduce the threshold income.\n• A normal employer contribution will increase the adjusted income.\n\nIf the threshold and adjusted income are changed this could mean the tapered annual allowance:\n• applies where it didn’t before\n• no longer applies where it did before\n• increases or decreases\n"]
[]
["(1) Net income"]
["In general, this will be a person’s total taxable income. It will be made up of things like salary, benefits in kind, dividends, rental income. It will not include things like salary sacrifice, net pay arrangements or the first £30,000 of a redundancy payment as these are not taxable.\n\nIf your client has complicated finances, you may need to refer them to their accountant to work out the net income. The definition in legislation is ‘net income for the tax year is calculated under steps 1 and 2 of section 23 of the Income Tax Act 2007’.\n"]

{"sheet":"UPDATE TO NEW YEAR","index":8,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"Calcs","index":9,"n_rows":78,"n_cols":30,"rows_kept":78,"cut":false,"hidden":true,"merged":[[33,10,33,11],[42,4,42,5]]}
["2026/27",null,null,null,null,null,null,"T",null,"T-3",null,null,null,"T-2",null,null,null,"T-1",null,null,"Explanations/Wording functions (up to column Y)",null,null,null,null,"Checks for  errors","Threshold income","Adjusted Income","Taper minimum","Max deduction"]
["Before 2008/09","Max Annual Allowance","Max Carry Over","Contributions","Excess over Annual Allowance","RPS member?","min row which affects allowance","Annual Allowance","Available","Brought forward","Used","Available","excess","Brought forward","Used","Available","excess","Used","Available","taxable excess","t-3","t-2","t-1","Is Tick Box ticked","Wording for taper calcs","Taper Input - If employer contribution less than salary sacrifice","Changes after March 2020 Budget"]
["2008/09",235000,50000,{"$f":"Input!B17","v":0},{"$f":"MAX(0,D3-H3)","v":0},"Y",1,{"$f":"IF(F3=\"Y\",B3,0)","v":235000},{"$f":"IF(F3=\"N\",0,MAX(C3-D3,0))","v":50000},null,null,null,null,null,null,null,null,null,null,{"$f":"E3","v":0},null,null,null,{"$f":"IFERROR(VLOOKUP(A3,$E$26:$F$31,2,FALSE),FALSE)","v":false},{"$f":"IF(AND(A3=currentYear,X3=TRUE),1,0)","v":0}]
["2009/10",245000,50000,{"$f":"Input!B18","v":0},0,"Y",2,{"$f":"IF(F4=\"Y\",B4,0)","v":245000},{"$f":"IF(F4=\"N\",0,MAX(C4-D4,0))","v":50000},null,null,null,null,null,null,null,null,null,{"$f":"I3-R4","v":50000},{"$f":"E4","v":0},null,null,null,{"$f":"IFERROR(VLOOKUP(A4,$E$26:$F$31,2,FALSE),FALSE)","v":false},0]
["2010/11",255000,50000,{"$f":"Input!B19","v":0},0,"Y",3,{"$f":"IF(F5=\"Y\",B5,0)","v":255000},{"$f":"IF(F5=\"N\",0,MAX(C5-D5,0))","v":50000},null,null,null,null,{"$f":"S4","v":50000},null,{"$f":"N5-O5","v":50000},{"$f":"M5-O5","v":0},null,{"$f":"I4-R5","v":50000},{"$f":"E5","v":0},null,null,null,false,0]
["2011/12 (pre 14.10.11)",255000,0,{"$f":"Input!B20","v":0},0,"Y",1,{"$f":"IF(F6=\"Y\",MAX(B6-D7,B6-B7),0)","v":255000},null,{"$f":"P5","v":50000},{"$f":"IF(F6=\"Y\",MIN(E6,J6),0)","v":0},{"$f":"J6-K6","v":50000},{"$f":"E6-K6","v":0},{"$f":"S5","v":50000},{"$f":"MIN(M6,N6)","v":0},{"$f":"N6-O6","v":50000},{"$f":"M6-O6","v":0},{"$f":"MIN(I5,Q6)","v":0},{"$f":"I5-R6","v":50000},{"$f":"Q6-R6","v":0},{"$f":"IF(K6=0,\"\",FIXED(K6)&\" from \"&A3)","v":""},{"$f":"IF(O6=0,\"\",FIXED(O6)&\" from \"&A4)","v":""},{"$f":"IF(R6=0,\"\",FIXED(R6)&\" from \"&A5)","v":""},false,0]
["2011/12 (post 13.10.11)",50000,50000,{"$f":"Input!B21","v":0},0,"Y",1,{"$f":"IF(F7=\"Y\",B7,0)","v":50000},{"$f":"IF(F7=\"N\",0,MAX(C7-(D6+D7),0))","v":50000},{"$f":"L6","v":50000},0,{"$f":"J7-K7","v":50000},0,{"$f":"P6","v":50000},0,{"$f":"N7-O7","v":50000},{"$f":"M7-O7","v":0},{"$f":"MIN(S6,Q7)","v":0},{"$f":"S6-R7","v":50000},0,{"$f":"IF(K7=0,\"\",FIXED(K7)&\" from \"&A3)","v":""},{"$f":"IF(O7=0,\"\",FIXED(O7)&\" from \"&A4)","v":""},{"$f":"IF(R7=0,\"\",FIXED(R7)&\" from \"&A5)","v":""},false,0]
["2012/13",50000,50000,{"$f":"Input!B22","v":0},0,"Y",2,{"$f":"IF(F8=\"Y\",B8,0)","v":50000},{"$f":"IF(F8=\"N\",0,MAX(C8-D8,0))","v":50000},{"$f":"P7","v":50000},0,{"$f":"J8-K8","v":50000},0,{"$f":"S7","v":50000},0,{"$f":"N8-O8","v":50000},{"$f":"M8-O8","v":0},{"$f":"MIN(I7,Q8)","v":0},{"$f":"I7-R8","v":50000},0,{"$f":"IF(K8=0,\"\",FIXED(K8)&\" from \"&A4)","v":""},{"$f":"IF(O8=0,\"\",FIXED(O8)&\" from \"&A5)","v":""},{"$f":"IF(R8=0,\"\",FIXED(R8)&\" from \"&LEFT(A7,7))","v":""},false,0]
["2013/14",50000,50000,{"$f":"Input!B23","v":0},0,"Y",3,{"$f":"IF(F9=\"Y\",B9,0)","v":50000},{"$f":"IF(F9=\"N\",0,MAX(C9-D9,0))","v":50000},{"$f":"P8","v":50000},0,{"$f":"J9-K9","v":50000},0,{"$f":"S8","v":50000},0,{"$f":"N9-O9","v":50000},{"$f":"M9-O9","v":0},{"$f":"MIN(I8,Q9)","v":0},{"$f":"I8-R9","v":50000},0,{"$f":"IF(K9=0,\"\",FIXED(K9)&\" from \"&A5)","v":""},{"$f":"IF(O9=0,\"\",FIXED(O9)&\" from \"&LEFT(A7,7))","v":""},{"$f":"IF(R9=0,\"\",FIXED(R9)&\" from \"&A8)","v":""},false,0]
["2014/15",40000,40000,{"$f":"Input!B24","v":0},0,"Y",4,{"$f":"IF(F10=\"Y\",B10,0)","v":40000},{"$f":"IF(F10=\"N\",0,MAX(C10-D10,0))","v":40000},{"$f":"P9","v":50000},0,{"$f":"J10-K10","v":50000},0,{"$f":"S9","v":50000},0,{"$f":"N10-O10","v":50000},{"$f":"M10-O10","v":0},{"$f":"MIN(I9,Q10)","v":0},{"$f":"I9-R10","v":50000},0,{"$f":"IF(K10=0,\"\",FIXED(K10)&\" from \"&LEFT(A7,7))","v":""},{"$f":"IF(O10=0,\"\",FIXED(O10)&\" from \"&A8)","v":""},{"$f":"IF(R10=0,\"\",FIXED(R10)&\" from \"&A9)","v":""},false,0]
["2015/16 (pre 9.7.15)",80000,0,{"$f":"Input!B25","v":0},0,"Y",6,{"$f":"IF(F11=\"Y\",B11,0)","v":80000},null,50000,0,50000,0,50000,0,50000,0,{"$f":"MIN(I10,Q11)","v":0},{"$f":"I10-R11","v":40000},0,{"$f":"IF(K11=0,\"\",FIXED(K11)&\" from \"&A8)","v":""},{"$f":"IF(O11=0,\"\",FIXED(O11)&\" from \"&A9)","v":""},{"$f":"IF(R11=0,\"\",FIXED(R11)&\" from \"&A10)","v":""},false,0]
["2015/16 (post 8.7.15)",40000,{"$f":"H12","v":40000},{"$f":"Input!B26","v":0},0,"Y",6,{"$f":"IF(F12=\"N\",0,IF(F11=\"N\",B12,MAX(MIN(B12,H11-D11),0)))","v":40000},{"$f":"IF(F12=\"N\",0,MAX(C12-D12,0))","v":40000},{"$f":"L11","v":50000},0,{"$f":"J12-K12","v":50000},0,{"$f":"P11","v":50000},0,{"$f":"N12-O12","v":50000},{"$f":"M12-O12","v":0},{"$f":"MIN(S11,Q12)","v":0},{"$f":"S11-R12","v":40000},0,{"$f":"IF(K12=0,\"\",FIXED(K12)&\" from \"&A8)","v":""},{"$f":"IF(O12=0,\"\",FIXED(O12)&\" from \"&A9)","v":""},{"$f":"IF(R12=0,\"\",FIXED(R12)&\" from \"&A10)","v":""},false,0]
["2016/17",40000,40000,{"$f":"Input!B27","v":0},0,"Y",7,{"$f":"'Taper Input'!L12","v":40000},40000,{"$f":"P12","v":50000},0,{"$f":"J13-K13","v":50000},0,{"$f":"S12","v":40000},0,{"$f":"N13-O13","v":40000},{"$f":"M13-O13","v":0},{"$f":"MIN(I12,Q13)","v":0},{"$f":"I12-R13","v":40000},0,{"$f":"IF(K13=0,\"\",FIXED(K13)&\" from \"&A9)","v":""},{"$f":"IF(O13=0,\"\",FIXED(O13)&\" from \"&A10)","v":""},{"$f":"IF(R13=0,\"\",FIXED(R13)&\" from \"&LEFT(A12,7))","v":""},false,0,{"$f":"'Taper Input'!$F12<'Taper Input'!$C12","v":false},110000,150000,10000,{"$f":"H13-AC13","v":30000}]
["2017/18",40000,40000,{"$f":"Input!B28","v":0},0,"Y",8,{"$f":"'Taper Input'!L13","v":40000},40000,{"$f":"P13","v":40000},0,{"$f":"J14-K14","v":40000},0,40000,0,40000,{"$f":"M14-O14","v":0},0,40000,0,{"$f":"IF(K14=0,\"\",FIXED(K14)&\" from \"&A10)","v":""},{"$f":"IF(O14=0,\"\",FIXED(O14)&\" from \"&LEFT(A12,7))","v":""},{"$f":"IF(R14=0,\"\",FIXED(R14)&\" from \"&A13)","v":""},false,0,{"$f":"'Taper Input'!$F13<'Taper Input'!$C13","v":false},110000,150000,10000,30000]
["2018/19",40000,40000,{"$f":"Input!B29","v":0},0,"Y",9,{"$f":"'Taper Input'!L14","v":40000},40000,40000,0,40000,0,40000,0,40000,0,0,40000,0,{"$f":"IF(K15=0,\"\",FIXED(K15)&\" from \"&LEFT(A12,7))","v":""},{"$f":"IF(O15=0,\"\",FIXED(O15)&\" from \"&A13)","v":""},"",false,0,{"$f":"'Taper Input'!$F14<'Taper Input'!$C14","v":false},110000,150000,10000,30000]
["2019/20",40000,40000,{"$f":"Input!B30","v":0},0,"Y",11,{"$f":"'Taper Input'!L15","v":40000},40000,40000,0,40000,0,{"$f":"S15","v":40000},0,{"$f":"N16-O16","v":40000},0,0,40000,0,{"$f":"IF(K16=0,\"\",FIXED(K16)&\" from \"&A13)","v":""},"","",false,0,{"$f":"'Taper Input'!$F15<'Taper Input'!$C15","v":false},110000,150000,10000,30000]
["2020/21",40000,40000,{"$f":"Input!B31","v":0},{"$f":"MAX(0,D17-H17)","v":0},"Y",12,{"$f":"'Taper Input'!L16","v":40000},40000,{"$f":"P16","v":40000},{"$f":"IF(F17=\"Y\",MIN(E17,J17),0)","v":0},{"$f":"J17-K17","v":40000},{"$f":"E17-K17","v":0},40000,{"$f":"MIN(M17,N17)","v":0},40000,{"$f":"M17-O17","v":0},0,40000,{"$f":"Q17-R17","v":0},"","","",false,0,{"$f":"'Taper Input'!$F16<'Taper Input'!$C16","v":false},200000,240000,4000,36000]
["2021/22",40000,{"$f":"H18","v":40000},{"$f":"Input!B32","v":0},0,"Y",13,{"$f":"'Taper Input'!L17","v":40000},40000,40000,0,40000,0,40000,0,40000,0,0,40000,0,"","","",{"$f":"IFERROR(VLOOKUP(A18,$E$26:$F$41,2,FALSE),FALSE)","v":false},0,{"$f":"'Taper Input'!$F17<'Taper Input'!$C17","v":false},200000,240000,4000,36000]
["2022/23",40000,40000,{"$f":"Input!B33","v":0},0,"Y",14,{"$f":"'Taper Input'!L18","v":40000},40000,40000,0,40000,0,40000,0,40000,0,{"$f":"MIN(I18,Q19)","v":0},{"$f":"I18-R19","v":40000},0,"","","",false,{"$f":"IF(AND(A19=currentYear,X19=TRUE),1,0)","v":0},{"$f":"'Taper Input'!$F18<'Taper Input'!$C18","v":false},200000,240000,4000,36000]
["2023/24",60000,60000,{"$f":"Input!B34","v":0},0,"Y",15,{"$f":"'Taper Input'!L19","v":60000},{"$f":"IF(F20=\"N\",0,MAX(C20-D20,0))","v":60000},40000,0,40000,0,40000,0,40000,0,{"$f":"MIN(I19,Q20)","v":0},{"$f":"I19-R20","v":40000},0,"","",{"$f":"IF(R20=0,\"\",FIXED(R20)&\" from \"&A19)","v":""},false,{"$f":"IF(AND(A20=currentYear,X20=TRUE),1,0)","v":0},{"$f":"'Taper Input'!$F19<'Taper Input'!$C19","v":false},200000,260000,10000,50000]
["2024/25",60000,60000,{"$f":"Input!B35","v":0},0,"Y",16,{"$f":"'Taper Input'!L20","v":60000},{"$f":"IF(F21=\"N\",0,MAX(C21-D21,0))","v":60000},40000,0,40000,0,40000,0,40000,0,{"$f":"MIN(I20,Q21)","v":0},{"$f":"I20-R21","v":60000},0,"",{"$f":"IF(O21=0,\"\",FIXED(O21)&\" from \"&A19)","v":""},{"$f":"IF(R21=0,\"\",FIXED(R21)&\" from \"&A20)","v":""},false,{"$f":"IF(AND(A21=currentYear,X21=TRUE),1,0)","v":0},{"$f":"'Taper Input'!$F20<'Taper Input'!$C20","v":false},200000,260000,10000,50000]
["2025/26",60000,60000,{"$f":"Input!B36","v":0},0,"Y",17,{"$f":"'Taper Input'!L21","v":60000},{"$f":"IF(F22=\"N\",0,MAX(C22-D22,0))","v":60000},40000,0,40000,0,{"$f":"S21","v":60000},0,{"$f":"N22-O22","v":60000},0,{"$f":"MIN(I21,Q22)","v":0},{"$f":"I21-R22","v":60000},0,{"$f":"IF(K22=0,\"\",FIXED(K22)&\" from \"&A19)","v":""},{"$f":"IF(O22=0,\"\",FIXED(O22)&\" from \"&A20)","v":""},{"$f":"IF(R22=0,\"\",FIXED(R22)&\" from \"&A21)","v":""},false,{"$f":"IF(AND(A22=currentYear,X22=TRUE),1,0)","v":0},{"$f":"'Taper Input'!$F21<'Taper Input'!$C21","v":false},200000,260000,10000,50000]
["2026/27",60000,60000,{"$f":"Input!B37","v":0},{"$f":"MAX(0,D23-H23)","v":0},"Y",18,{"$f":"newTapered","v":60000},{"$f":"IF(F23=\"N\",0,MAX(C23-D23,0))","v":60000},{"$f":"P22","v":60000},{"$f":"IF(F23=\"Y\",MIN(E23,J23),0)","v":0},{"$f":"J23-K23","v":60000},{"$f":"E23-K23","v":0},{"$f":"S22","v":60000},{"$f":"MIN(M23,N23)","v":0},{"$f":"N23-O23","v":60000},{"$f":"M23-O23","v":0},{"$f":"MIN(I22,Q23)","v":0},{"$f":"I22-R23","v":60000},{"$f":"Q23-R23","v":0},{"$f":"IF(K23=0,\"\",FIXED(K23)&\" from \"&A20)","v":""},{"$f":"IF(O23=0,\"\",FIXED(O23)&\" from \"&A21)","v":""},{"$f":"IF(R23=0,\"\",FIXED(R23)&\" from \"&A22)","v":""},false,{"$f":"IF(AND(A23=currentYear,X23=TRUE),1,0)","v":0},{"$f":"'Taper Input'!$F22<'Taper Input'!$C22","v":false},200000,260000,10000,50000]
[]
[]
["Taper Calcs",null,"Adjusted for Max contribution",null,null,"Tick box link",{"$f":"COUNTIF(F27:F41,\"TRUE\")","v":0}]
["carry forward available",{"$f":"J23+N23+I22","v":180000},{"$f":"B27","v":180000},null,"2016/17",{"$f":"IF(INDIRECT(G27)=$A$60,TRUE,FALSE)","v":false},{"$f":"\"Taper\"&COUNTA($E$27:E27)","v":"Taper1"}]
["already input",{"$f":"SUM('Taper Input'!D22:G22)","v":0},{"$f":"B28","v":0},null,"2017/18",{"$f":"IF(INDIRECT(G28)=$A$60,TRUE,FALSE)","v":false},{"$f":"\"Taper\"&COUNTA($E$27:E28)","v":"Taper2"}]
["threshold",{"$f":"'Taper Input'!J22","v":0},{"$f":"Overview!J19","v":0},null,"2018/19",{"$f":"IF(INDIRECT(G29)=$A$60,TRUE,FALSE)","v":false},{"$f":"\"Taper\"&COUNTA($E$27:E29)","v":"Taper3"}]
["adjusted",{"$f":"'Taper Input'!K22","v":0},{"$f":"Overview!K19","v":0},null,"2019/20",{"$f":"IF(INDIRECT(G30)=$A$60,TRUE,FALSE)","v":false},{"$f":"\"Taper\"&COUNTA($E$27:E30)","v":"Taper4"}]
["tapered",{"$f":"'Taper Input'!L22","v":60000},{"$f":"Overview!M19","v":60000},null,"2020/21",{"$f":"IF(INDIRECT(G31)=$A$60,TRUE,FALSE)","v":false},{"$f":"\"Taper\"&COUNTA($E$27:E31)","v":"Taper5"}]
["Before goal seek, max contribution (as flex remuneration)",{"$f":"IF(empsalsac=TRUE,I23+P23+S23+L23,0)","v":0},null,null,"2021/22",{"$f":"IF(INDIRECT(G32)=$A$60,TRUE,FALSE)","v":false},{"$f":"\"Taper\"&COUNTA($E$27:E32)","v":"Taper6"}]
["additional investor cont",{"$f":"IF(AND(Inv_Emp=\"Investor\",maxCheck=TRUE),MAX(IF(AND(B29>Threshold,B30>Adjusted,TaperMax+B27-B28<B29-Threshold),B31,TaperMax)+B27-B28,0),0)","v":0},null,null,"2022/23",{"$f":"IF(INDIRECT(G33)=$A$60,TRUE,FALSE)","v":false},{"$f":"\"Taper\"&COUNTA($E$27:E33)","v":"Taper7"}]
["additional employer cont",null,null,null,"2023/24",{"$f":"IF(INDIRECT(G34)=$A$60,TRUE,FALSE)","v":false},{"$f":"\"Taper\"&COUNTA($E$27:E34)","v":"Taper8"}]
["new threshold",{"$f":"MAX(0,B29-B33+IF(empsalsac=TRUE,newEmp,0))","v":0},null,null,"2024/25",{"$f":"IF(INDIRECT(G35)=$A$60,TRUE,FALSE)","v":false},{"$f":"\"Taper\"&COUNTA($E$27:E35)","v":"Taper9"}]
["new adjusted",{"$f":"B30+B34","v":0},null,null,"2025/26",{"$f":"IF(INDIRECT(G36)=$A$60,TRUE,FALSE)","v":false},{"$f":"\"Taper\"&COUNTA($E$27:E36)","v":"Taper10"}]
["new tapered",{"$f":"TaperMax-IF(B35>Threshold,MIN(MAX((FLOOR(B36-Adjusted,2))/2,0),TaperMaxDeduction))","v":60000},null,null,"2026/27",{"$f":"IF(INDIRECT(G37)=$A$60,TRUE,FALSE)","v":false},{"$f":"\"Taper\"&COUNTA($E$27:E37)","v":"Taper11"}]
["excess",{"$f":"(B28+B33+B34)-(B27+B37)","v":-240000}]
[]
["need to goal seek?",{"$f":"AND((B29+B32)>Threshold,maxCheck=TRUE,Inv_Emp = \"Employer\",excess<=0)","v":false}]
["maximum cont?",true]
["Wording for taper cal",{"$f":"IF((SUM(Y3:Y1006)*maxCheck)=1,\"Who will make the contribution? Select on the right to change.\",\"\")","v":""},{"$f":"\"If the wording shows it will display as: \"&\"Who will make the contribution?\"&\" Currently set to \"&B43&\". Click buttons to the right to change.\"","v":"If the wording shows it will display as: Who will make the contribution? Currently set to . Click buttons to the right to change."}]
["Inv_Emp input",{"$f":"IF(inv_emp_full=0,\"\",inv_emp_full)","v":""},null,null,{"$f":"\"For year \"&currentYear&\" the annual allowance parameters are:\"","v":"For year 2026/27 the annual allowance parameters are:"}]
["Inv_emp",{"$f":"LEFT(B43,8)","v":""},null,null,"Threshold income",{"$f":"VLOOKUP(currentYear,A2:AA$24,27,FALSE)","v":200000}]
["Employer",{"$f":"A45=B43","v":false},null,null,"Adjusted Income",{"$f":"VLOOKUP(currentYear,$A$2:$AC$24,28,FALSE)","v":260000}]
["Employer - Salary Sacrifice or Flexible Remuneration",{"$f":"A46=B43","v":false},null,null,"Taper max",{"$f":"VLOOKUP(currentYear,$A$2:$AC$24,2,FALSE)","v":60000}]
["Is blank?",{"$f":"IF(show_taper=1,IF(Inv_Emp=\"Investor\",\"false\",IF(Inv_Emp = \"Employer\",\"False\",\"True\")),\"False\")","v":"False"},null,null,"Taper min",{"$f":"VLOOKUP(currentYear,$A$2:$AC$24,29,FALSE)","v":10000}]
["Is contribution drop down selected?",false,null,null,"Max deduction on taper",{"$f":"VLOOKUP(currentYear,$A$2:$AD$24,30,FALSE)","v":50000}]
["Show Taper Calc Row?",{"$f":"SUM(Y12:Y49)*maxCheck","v":0}]
["Is Employer Contribution less than Salary Sacrifice?",{"$f":"IF(COUNTIF(Z13:Z17,\"TRUE\")>0,TRUE,FALSE)","v":false}]
["Is Relief at Source > Net Income?",{"$f":"'Taper Input'!D16>'Taper Input'!B16","v":false}]
["Count of taper tick boxes selected",{"$f":"COUNTIF(F27:F34,TRUE)","v":0}]
["CurrentInvEmp",{"$f":"\"Currently set to \"&B43","v":"Currently set to "}]
[]
[]
["Investor"]
["Employer"]
["Employer - Salary Sacrifice or Flexible Remuneration"]
[]
["Calculate Tapered AA"]
["N/A"]
["£ column wording year",{"$f":"_xlfn.XLOOKUP(_xlfn.XLOOKUP(currentYear,A2:A26,G2:G26)-3,G:G,A:A)","v":"2023/24"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Taper Input table - linked picture","Inputs - please keep column widths to 10.89"]
[null,"Tax year","Threshold limit","Adjusted limit","Max. reduction","Min. TAA"]
[null,"23/24 onwards",200000,260000,50000,10000]
[null,"20/21 to 22/23",200000,240000,36000,4000]
[null,"16/17 to 19/20",110000,150000,30000,10000]
[null,"Test"]