Explain my calculation
Your tax calculation, line by line, with the reason for each figure
HMRC's calculation (the SA302, or View your calculation when you file online) lists income, allowances, bands, National Insurance and what is already paid, then a balance and payments on account. It is right far more often than people think, but it never says why. Upload it or type in its figures, and we rebuild it in the same order with an explanation under every line, the dates each amount is due, and a comparison of our totals with the letter's.
How it works
1. Upload or type
A photo or PDF of the calculation fills the boxes for you; or type each figure from the letter into the boxes. Full-year figures, not monthly.
2. Rebuilt in HMRC's order
Income by source, total, allowances, taxable income, each rate band, Income Tax, Class 4 and Class 2, the Child Benefit charge, the total due, what was already paid, the balance, then the payments on account and their dates.
3. Compared with the letter
Enter the totals the letter shows and we say where ours match and where they differ, and the usual reasons for a difference.
Explain my calculation
Everything stays in your browser. If you upload the letter it goes once to the reader, which returns figures only.
Upload the calculation and the boxes fill in
A photo of each page of the SA302, or the PDF of View your calculation. Check the figures it reads before you use them.
Income on the calculation
All jobs added together, before tax.
From the P60s; the calculation subtracts it near the bottom.
The net profit figure, after expenses.
Construction industry subcontractors only.
From the partnership statement.
Rent less expenses, before any mortgage interest reduction.
The year's entitlement.
Before tax, all providers together.
From the providers' P60s.
Bank and building society interest outside ISAs.
Outside ISAs.
Anything else taxable with no tax taken off.
Reliefs and allowances
The net amount that left your bank. If the letter shows a gross figure, enter 80% of it.
What you gave, not the grossed-up figure.
Only if you are the higher earner and the charge is on the calculation; otherwise 0.
The totals the letter shows
Optional. Type them and we compare line by line.
The total before anything already paid.
The 'minus tax deducted' line.
Enter a repayment as a positive figure too.
If the letter shows them.
Where each figure sits on the letter
Income and profits
The top block: pay from employment, profit from self-employment, UK property, pensions, interest and dividends, each on its own line, then 'Total income received'.
Allowances and taxable income
'Minus Personal Allowance' (smaller if your income is over £100,000 or you gave Marriage Allowance), then 'Total income on which tax is due'.
How the tax is worked out
Each band on its own line: 'Basic rate £X at 20%' and so on, separately for pay and profits, savings and dividends. Then 'Income Tax due', Class 4 and Class 2, any charges, and the total.
What you pay
'Minus tax deducted' for PAYE and CIS, then 'Total to pay' or a repayment, and 'Payments on account for next year' with the two dates. Payments on account you already made for this year appear on your statement, not on the calculation.