OpenAccountants

openaccountants/skills/uk-income-tax-sa100.md

uk-income-tax-sa100.md458 lines19.8 KB

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1	---
2	name: uk-income-tax-sa100
3	description: >
4	Use this skill whenever asked about UK income tax for individuals filing SA100 Self Assessment. Trigger on phrases like "income tax UK", "SA100", "personal allowance", "tax bands", "tax computation", "marriage allowance", "savings allowance", "dividend allowance", "Scottish tax rates", "payments on account", "tax reducers", "tax relief", or any question about computing a UK individual's income tax liability. Covers personal allowance (including taper), income tax bands for rUK and Scotland, marriage allowance, savings and dividend allowances, tax reducers, the final tax computation, and payments on account. ALWAYS read this skill before touching any UK income tax return work.
5	version: 2.0
6	jurisdiction: GB
7	tax_year: 2024-25
8	category: international
9	depends_on:
10	- income-tax-workflow-base
11	---
12
13	# UK Income Tax (SA100) -- Individual Tax Computation Skill v2.0
14
15	---
16
17	## Section 1 -- Quick Reference
18
19	\| Field \| Value \|
20	\|---\|---\|
21	\| Country \| United Kingdom \|
22	\| Tax \| Income Tax (rUK rates or Scottish rates) \|
23	\| Currency \| GBP only \|
24	\| Tax year \| 6 April 2024 -- 5 April 2025 \|
25	\| Primary legislation \| Income Tax Act 2007 (ITA 2007); ITEPA 2003; ITTOIA 2005 \|
26	\| Supporting legislation \| Finance Act 2024; Finance Act 2025; Scotland Act 2016; TMA 1970 \|
27	\| Tax authority \| HM Revenue & Customs (HMRC) \|
28	\| Filing portal \| HMRC Self Assessment Online \|
29	\| Filing deadline (online) \| 31 January 2026 \|
30	\| Contributor \| Open Accountants Community \|
31	\| Validated by \| Pending -- UK-qualified accountant (ACA/ACCA/CTA) \|
32	\| Skill version \| 2.0 \|
33
34	### Income Tax Bands -- England, Wales, Northern Ireland (rUK) [T1]
35
36	\| Band \| Taxable Income \| Rate \|
37	\|---\|---\|---\|
38	\| Personal allowance \| GBP 0 -- 12,570 \| 0% \|
39	\| Basic rate \| GBP 12,571 -- 50,270 \| 20% \|
40	\| Higher rate \| GBP 50,271 -- 125,140 \| 40% \|
41	\| Additional rate \| Over GBP 125,140 \| 45% \|
42
43	### Scottish Income Tax Bands (2024/25) [T1]
44
45	\| Band \| Taxable Income \| Rate \|
46	\|---\|---\|---\|
47	\| Personal allowance \| GBP 0 -- 12,570 \| 0% \|
48	\| Starter rate \| GBP 12,571 -- 14,876 \| 19% \|
49	\| Basic rate \| GBP 14,877 -- 26,561 \| 20% \|
50	\| Intermediate rate \| GBP 26,562 -- 43,662 \| 21% \|
51	\| Higher rate \| GBP 43,663 -- 75,000 \| 42% \|
52	\| Advanced rate \| GBP 75,001 -- 125,140 \| 45% \|
53	\| Top rate \| Over GBP 125,140 \| 48% \|
54
55	Scottish rates apply ONLY to non-savings, non-dividend income. Savings and dividends always use UK-wide rates.
56
57	### Key Allowances and Thresholds [T1]
58
59	\| Item \| Amount \|
60	\|---\|---\|
61	\| Personal allowance \| GBP 12,570 \|
62	\| PA taper threshold \| GBP 100,000 adjusted net income \|
63	\| PA fully withdrawn \| GBP 125,140 \|
64	\| Basic rate band \| GBP 37,700 \|
65	\| Personal savings allowance (basic rate) \| GBP 1,000 \|
66	\| Personal savings allowance (higher rate) \| GBP 500 \|
67	\| Personal savings allowance (additional rate) \| GBP 0 \|
68	\| Starting rate for savings band \| GBP 5,000 (reduced by non-savings income above PA) \|
69	\| Dividend allowance \| GBP 500 \|
70	\| Marriage allowance transfer \| GBP 1,260 (tax reducer GBP 252) \|
71	\| Annual pension allowance \| GBP 60,000 \|
72
73	### Dividend Rates [T1]
74
75	\| Band \| Rate \|
76	\|---\|---\|
77	\| Within basic rate band \| 8.75% \|
78	\| Within higher rate band \| 33.75% \|
79	\| Within additional rate band \| 39.35% \|
80
81	### Conservative Defaults [T1]
82
83	\| Ambiguity \| Default \|
84	\|---\|---\|
85	\| Unknown residency \| UK resident (but STOP if genuinely unclear) \|
86	\| Unknown Scottish status \| rUK rates \|
87	\| Unknown income category \| Non-savings income \|
88	\| Unknown pension contribution method \| Relief at source \|
89	\| Unknown marriage allowance eligibility \| Do not apply \|
90
91	---
92
93	## Section 2 -- Required Inputs and Refusal Catalogue
94
95	### Required Inputs
96
97	Minimum viable -- P60 (employment income), self-employment profit from SA103, and confirmation of residency status and Scottish taxpayer status.
98
99	Recommended -- P11D (benefits in kind), bank interest certificates, dividend vouchers, pension contribution statements, Gift Aid records, prior year SA302 (tax calculation).
100
101	Ideal -- all supplementary pages (SA103, SA105, SA106), complete records of all income sources, prior year payments on account made.
102
103	### Refusal Catalogue
104
105	R-UK-IT-1 -- Non-resident or split-year treatment. "Non-resident and split-year cases have different rules and may involve the remittance basis. Out of scope. Escalate."
106
107	R-UK-IT-2 -- Non-domiciled individuals. "The remittance basis for non-doms requires specialist advice. Out of scope."
108
109	R-UK-IT-3 -- Trust income. "Income from trusts (SA107) has specific rules. Out of scope."
110
111	R-UK-IT-4 -- Complex pension annual allowance. "Tapered annual allowance, money purchase annual allowance, and carry-forward calculations beyond basic require specialist review. Escalate."
112
113	R-UK-IT-5 -- Capital gains. "Capital gains are computed separately on SA108. This skill covers income tax only."
114
115	---
116
117	## Section 3 -- Transaction Pattern Library
118
119	For SA100, the "transactions" are not bank statement lines but rather income items from various sources flowing into the tax computation. This pattern library maps income types to the correct SA100 section and tax treatment.
120
121	### 3.1 Employment Income Patterns
122
123	\| Source Document \| SA100 Section \| Treatment \| Notes \|
124	\|---\|---\|---\|---\|
125	\| P60 (annual certificate) \| TR3 (Employment) \| Gross pay before PAYE deducted \| PAYE tax goes to "tax deducted" \|
126	\| P45 (leaver certificate) \| TR3 \| Gross pay for period employed \| May need to combine with P60 from new employer \|
127	\| P11D (benefits in kind) \| TR3 \| Add to employment income \| Car benefit, medical insurance, etc. \|
128	\| Tips, bonuses (not on P60) \| TR3 \| Add to employment income \| Must be declared even if not on P60 \|
129	\| Redundancy payment \| TR3 \| First GBP 30,000 exempt. Excess taxable. \| [T2] Confirm composition of payment \|
130	\| Employer pension contribution \| EXCLUDE \| Not taxable income to employee \| Employer contribution does not appear on SA100 \|
131
132	### 3.2 Self-Employment Income Patterns
133
134	\| Source \| SA100 Section \| Treatment \| Notes \|
135	\|---\|---\|---\|---\|
136	\| SA103 taxable trading profit \| TR4 (Self-employment) \| Attach SA103 \| Computed per uk-self-employment-sa103 skill \|
137	\| Multiple self-employments \| TR4 \| Separate SA103 for each trade \| Combined for Class 4 NIC \|
138
139	### 3.3 Savings Income Patterns
140
141	\| Source \| SA100 Section \| Treatment \| Notes \|
142	\|---\|---\|---\|---\|
143	\| Bank interest (UK) \| TR5 (Savings) \| Gross amount \| Most banks pay interest gross since 2016 \|
144	\| Building society interest \| TR5 \| Gross amount \| Same \|
145	\| Government bond interest (gilts) \| TR5 \| Gross amount \| Savings income \|
146	\| NS&I interest (non-ISA) \| TR5 \| Gross amount \| Premium Bond prizes are tax-free \|
147	\| ISA interest \| EXCLUDE \| Tax-free \| Do not include \|
148	\| P2P lending interest \| TR5 \| Gross amount \| Savings income \|
149
150	### 3.4 Dividend Income Patterns
151
152	\| Source \| SA100 Section \| Treatment \| Notes \|
153	\|---\|---\|---\|---\|
154	\| UK company dividends \| TR6 (Dividends) \| Gross dividend \| No tax credit since 2016 \|
155	\| Overseas dividends \| TR6 or SA106 \| Gross amount in GBP \| May have foreign tax credit \|
156	\| Investment fund dividends \| TR6 \| As per tax voucher \| Some funds pay interest distributions \|
157	\| Scrip dividends \| TR6 \| Cash equivalent \| Taxable as dividend \|
158
159	### 3.5 Pension Income Patterns
160
161	\| Source \| SA100 Section \| Treatment \| Notes \|
162	\|---\|---\|---\|---\|
163	\| State pension \| TR5 (Pensions) \| Full amount taxable \| No tax deducted at source \|
164	\| Private/occupational pension \| TR5 \| Gross amount \| PAYE usually deducted \|
165	\| Pension lump sum (25% tax-free) \| Partly TR5 \| Only 75% taxable \| First 25% is tax-free \|
166	\| Drawdown income \| TR5 \| Full amount taxable \| No tax-free element (25% already taken) \|
167
168	### 3.6 Pension Contribution Patterns (Deductions)
169
170	\| Source \| Treatment \| Notes \|
171	\|---\|---\|---\|
172	\| Personal pension (relief at source) \| Gross up: contribution x 100/80. Extends basic rate band. Higher/additional relief via SA100. \| Net contribution already includes 20% basic rate relief claimed by pension provider. \|
173	\| Workplace pension (net pay) \| Already deducted from gross pay. No further claim. \| Already reflected in P60 gross figure. \|
174	\| SIPP contribution \| Same as relief at source \| Gross up for higher rate relief. \|
175
176	### 3.7 Other Income Patterns
177
178	\| Source \| SA100 Section \| Treatment \| Notes \|
179	\|---\|---\|---\|---\|
180	\| Rental income (net) \| TR6 (Property) \| Attach SA105 \| Separate computation \|
181	\| Foreign income \| SA106 \| Separate computation \| May involve double tax relief \|
182	\| Miscellaneous income \| SA101 \| Various \| Catch-all \|
183
184	---
185
186	## Section 4 -- Worked Examples
187
188	### Example 1 -- Basic Rate Taxpayer (Employment Only)
189
190	Input: Employment GBP 35,000. PAYE deducted GBP 4,486. No other income.
191
192	Computation:
193	- Personal allowance: GBP 12,570
194	- Taxable income: 35,000 - 12,570 = GBP 22,430
195	- Tax: 22,430 x 20% = GBP 4,486
196	- Less PAYE: GBP 4,486
197	- Balance: GBP 0
198
199	### Example 2 -- Employment + Self-Employment + Dividends
200
201	Input: Employment GBP 40,000 (PAYE GBP 5,486). Self-employment profit GBP 20,000. Dividends GBP 5,000.
202
203	Computation:
204	- Total income: GBP 65,000
205	- Personal allowance: GBP 12,570
206	- Taxable: GBP 52,430
207	- Non-savings (GBP 60,000 - 12,570 = GBP 47,430): 37,700 x 20% = GBP 7,540. Remaining 9,730 x 40% = GBP 3,892.
208	- Dividends (GBP 5,000 -- all in higher rate band): 500 at 0% (dividend allowance) + 4,500 x 33.75% = GBP 1,518.75
209	- Total tax: 7,540 + 3,892 + 1,518.75 = GBP 12,950.75
210	- Less PAYE: GBP 5,486
211	- Balance via SA: GBP 7,464.75
212	- Class 4 NIC on self-employment: (20,000 - 12,570 would be wrong -- combined profits) -- Class 4 on GBP 20,000 SE profit: min(20,000, 50,270-already used) x 6% -- see SA103 skill for precise calc.
213
214	### Example 3 -- Personal Allowance Taper
215
216	Input: Total income GBP 115,000. GBP 10,000 gross pension contribution (relief at source).
217
218	Computation:
219	- Adjusted net income: 115,000 - 10,000 = GBP 105,000
220	- PA reduction: (105,000 - 100,000) / 2 = GBP 2,500
221	- Personal allowance: 12,570 - 2,500 = GBP 10,070
222	- Basic rate band extended by pension: 37,700 + 10,000 = GBP 47,700
223	- Higher rate threshold: 10,070 + 47,700 = GBP 57,770
224
225	### Example 4 -- Scottish Taxpayer with Savings
226
227	Input: Scottish taxpayer. Employment GBP 50,000. Bank interest GBP 3,000.
228
229	Computation:
230	- Non-savings (Scottish rates): 50,000 - 12,570 = GBP 37,430 taxable
231	- Starter (2,306): 19% = GBP 438.14
232	- Basic (11,685): 20% = GBP 2,337.00
233	- Intermediate (17,101 -- up to 43,662-12,570=31,092): 21% = GBP 3,591.21
234	- Higher (37,430 - 31,092 = 6,338): 42% = GBP 2,661.96
235	- Savings (UK rates): GBP 3,000 -- taxpayer is higher rate
236	- PSA: GBP 500 at 0%
237	- Remaining: GBP 2,500 at 40% = GBP 1,000
238	- Total: 9,028.31 + 1,000 = GBP 10,028.31
239
240	### Example 5 -- Marriage Allowance
241
242	Input: Spouse A income GBP 10,000. Spouse B income GBP 28,000 (basic rate). Election made.
243
244	Computation:
245	- Spouse A: PA reduced to GBP 11,310. Income GBP 10,000 < GBP 11,310. Tax = GBP 0.
246	- Spouse B: Tax = (28,000 - 12,570) x 20% = GBP 3,086. Less marriage allowance reducer GBP 252. Tax = GBP 2,834.
247
248	---
249
250	## Section 5 -- Tier 1 Rules (When Data Is Clear)
251
252	### 5.1 Income Ordering [T1]
253
254	Legislation: ITA 2007, ss 6-22
255
256	Mandatory order: (1) Non-savings income fills bands first. (2) Savings income next. (3) Dividends on top. This ordering is required by law and affects which rates apply.
257
258	### 5.2 Personal Allowance [T1]
259
260	GBP 12,570. Tapers at GBP 1 for every GBP 2 above GBP 100,000 adjusted net income. Fully withdrawn at GBP 125,140. Effective 60% marginal rate in taper zone.
261
262	Adjusted net income = Total income - gross pension contributions - grossed-up Gift Aid.
263
264	### 5.3 Savings Allowance and Starting Rate [T1]
265
266	Personal savings allowance: GBP 1,000 (basic rate), GBP 500 (higher rate), GBP 0 (additional rate). Starting rate for savings: GBP 5,000 at 0%, reduced by GBP 1 for each GBP 1 of non-savings income above PA.
267
268	### 5.4 Dividend Allowance [T1]
269
270	GBP 500 at 0% rate. Uses up the basic rate band -- it is NOT a deduction from income. Dividends above the allowance: 8.75% / 33.75% / 39.35%.
271
272	### 5.5 Marriage Allowance [T1]
273
274	Transfer GBP 1,260 from spouse with income below PA to basic-rate spouse. Reducer = GBP 252 (always at 20%, even for Scottish taxpayers). Recipient must NOT be higher/additional rate.
275
276	### 5.6 Basic Rate Band Extension [T1]
277
278	Extended by: gross pension contributions (relief at source) + grossed-up Gift Aid donations. Example: GBP 4,000 gross pension = basic rate band becomes GBP 41,700.
279
280	### 5.7 Payments on Account [T1]
281
282	Required if prior year SA liability > GBP 1,000 AND less than 80% deducted at source. POA1: 31 January (50% of prior year). POA2: 31 July (50%). Balance: 31 January following year.
283
284	### 5.8 Filing and Penalties [T1]
285
286	Online deadline: 31 January following tax year. Late filing: GBP 100 immediate, then GBP 10/day after 3 months, then 5% of tax at 6 and 12 months. Late payment: 5% at 30 days, 6 months, 12 months.
287
288	---
289
290	## Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)
291
292	### 6.1 Personal Allowance Taper Planning [T2]
293
294	Pension contributions and Gift Aid can reduce adjusted net income below GBP 100,000 to restore the PA. Legitimate planning strategy. Flag for reviewer to confirm contribution amounts are within annual allowance.
295
296	### 6.2 High Income Child Benefit Charge [T2]
297
298	Applies where adjusted net income exceeds GBP 60,000 (from 2024/25). Charge = 1% of child benefit for every GBP 200 of income between GBP 60,000 and GBP 80,000. At GBP 80,000+: 100% clawback. Flag for reviewer to confirm benefit amounts.
299
300	### 6.3 Reducing Payments on Account [T2]
301
302	Client can apply (SA303) to reduce POAs if they expect lower liability. If estimate is too low, HMRC charges interest from original due date. Flag before reducing.
303
304	### 6.4 Pension Annual Allowance [T2]
305
306	GBP 60,000 standard. Tapers to GBP 10,000 for adjusted income over GBP 260,000. 3-year carry forward of unused allowance available. Excess triggers annual allowance charge at marginal rate. Flag for specialist review if near limits.
307
308	### 6.5 Multiple Income Sources Band Allocation [T2]
309
310	When savings and dividends push income across rate band boundaries, the interaction of PSA, dividend allowance, and band extensions can be complex. Flag for reviewer to verify computation.
311
312	---
313
314	## Section 7 -- Excel Working Paper Template
315
316	```
317	SA100 TAX COMPUTATION -- Tax Year 2024/25
318
319	A. INCOME
320	A1. Employment income (P60 gross) ___________
321	A2. Benefits in kind (P11D) ___________
322	A3. Self-employment profit (from SA103) ___________
323	A4. Savings income (bank interest) ___________
324	A5. Dividend income ___________
325	A6. Pension income ___________
326	A7. Property income (from SA105) ___________
327	A8. Other income ___________
328	A9. TOTAL INCOME ___________
329
330	B. DEDUCTIONS FROM TOTAL INCOME
331	B1. Trading losses (sideways relief) ___________
332	B2. Gross pension contributions (for ANI) ___________
333	B3. Gift Aid (grossed up, for ANI) ___________
334	B4. Adjusted net income ___________
335
336	C. PERSONAL ALLOWANCE
337	C1. Standard PA 12,570
338	C2. Taper reduction (if ANI > 100,000) ___________
339	C3. Available PA ___________
340
341	D. TAXABLE INCOME
342	D1. Non-savings taxable ___________
343	D2. Savings taxable ___________
344	D3. Dividend taxable ___________
345	D4. Total taxable ___________
346
347	E. TAX COMPUTATION
348	E1. Tax on non-savings (rUK or Scottish) ___________
349	E2. Tax on savings (with PSA + starting rate) ___________
350	E3. Tax on dividends (with allowance) ___________
351	E4. Total income tax ___________
352	E5. Less: tax reducers (MA, EIS, etc.) ___________
353	E6. Income tax charged ___________
354	E7. Less: PAYE deducted ___________
355	E8. Less: tax on savings at source ___________
356	E9. Less: payments on account ___________
357	E10. TAX DUE / (REFUND) ___________
358
359	F. CLASS 4 NIC (from SA103) ___________
360
361	G. TOTAL DUE (E10 + F) ___________
362
363	REVIEWER FLAGS:
364	[ ] Scottish or rUK rates confirmed?
365	[ ] PA taper checked?
366	[ ] Income ordering correct (non-savings > savings > dividends)?
367	[ ] Marriage allowance eligibility verified?
368	[ ] All T2 items flagged?
369	```
370
371	---
372
373	## Section 8 -- Bank Statement Reading Guide
374
375	SA100 is primarily compiled from official documents (P60, P11D, interest certificates, dividend vouchers) rather than raw bank statements. However, bank statements may be needed to identify:
376
377	\| Item \| What to Look For \|
378	\|---\|---\|
379	\| Undeclared bank interest \| INTEREST PAID lines on personal account \|
380	\| Dividends received \| DIVIDEND lines, share platform payouts \|
381	\| Rental income \| Regular credits from tenants \|
382	\| Pension income \| Monthly credits from pension providers \|
383	\| Gift Aid payments \| Debits to charities \|
384	\| Pension contributions \| Debits to SIPP providers \|
385	\| Student loan repayments \| SLC deductions (informational only -- collected via PAYE) \|
386
387	---
388
389	## Section 9 -- Onboarding Fallback
390
391	If the client cannot provide all documents immediately:
392
393	1. Start with P60 and any SA103 computation
394	2. Ask for bank statements to identify savings interest and dividends
395	3. Apply conservative defaults
396	4. Generate working paper with flags
397	5. Present questions:
398
399	```
400	ONBOARDING QUESTIONS -- UK INCOME TAX (SA100)
401	1. Are you a Scottish taxpayer? (main residence in Scotland)
402	2. Employment income -- do you have your P60 and P11D?
403	3. Self-employment -- have you completed your SA103?
404	4. Bank interest received in the year?
405	5. Dividends received in the year?
406	6. Pension income (state and/or private)?
407	7. Rental income?
408	8. Pension contributions made (personal, not workplace)?
409	9. Gift Aid donations made?
410	10. Married/civil partner -- is marriage allowance being claimed?
411	11. Payments on account already made for 2024/25?
412	12. PAYE tax deducted (from P60)?
413	```
414
415	---
416
417	## Section 10 -- Reference Material
418
419	### Key Legislation
420
421	\| Topic \| Reference \|
422	\|---\|---\|
423	\| Income categorisation \| ITA 2007, ss 6-22 \|
424	\| Personal allowance \| ITA 2007, s35 \|
425	\| PA taper \| ITA 2007, s35(4) \|
426	\| Basic rate band \| ITA 2007, s10 \|
427	\| Savings allowance \| ITA 2007, ss 12A-12B \|
428	\| Dividend allowance \| ITTOIA 2005, s13A \|
429	\| Marriage allowance \| ITA 2007, s55B \|
430	\| Scottish rates \| Scotland Act 2016 \|
431	\| Pension relief \| FA 2004, ss 188-195 \|
432	\| Gift Aid \| ITA 2007, s414 \|
433	\| Payments on account \| TMA 1970, ss 59A-59B \|
434	\| Filing/penalties \| TMA 1970, ss 8-12, 93, 97 \|
435
436	---
437
438	## PROHIBITIONS
439
440	- NEVER compute tax without categorising income as non-savings, savings, or dividends
441	- NEVER apply Scottish rates to savings or dividend income
442	- NEVER apply marriage allowance if recipient is higher/additional rate
443	- NEVER ignore PA taper for adjusted net income above GBP 100,000
444	- NEVER apply PSA to additional rate taxpayers (it is GBP 0)
445	- NEVER treat dividend allowance as a deduction -- it is a 0% rate band
446	- NEVER apply starting rate for savings if non-savings income exceeds GBP 17,570
447	- NEVER compute POAs based on current year -- always prior year SA liability
448	- NEVER advise on non-domiciled or remittance basis -- escalate
449	- NEVER present tax calculations as definitive -- always label as estimated
450
451	---
452
453	## Disclaimer
454
455	This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
456
457	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
458

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About

Use this skill whenever asked about UK income tax for individuals filing SA100 Self Assessment. Trigger on phrases like "income tax UK", "SA100", "personal allowance", "tax bands", "tax computation", "marriage allowance", "savings allowance", "dividend allowance", "Scottish tax rates", "payments on account", "tax reducers", "tax relief", or any question about computing a UK individual's income tax liability. Covers personal allowance (including taper), income tax bands for rUK and Scotland, marriage allowance, savings and dividend allowances, tax reducers, the final tax computation, and payments on account. ALWAYS read this skill before touching any UK income tax return work.

GBty-2025

1 of 6 in the GB workflow: