For
DPTC claims where the applicant is single and has no
dependants, the notional income tax calculation should follow
1. to
5. and
7. only.
Note Tax changes announced in the annual Autumn budget come
into operation in the next tax assessment year. The decision maker
should apply them immediately for all cases where the date of
application is on or after 6 April.
Date of application is 14.11.98, which falls in the 1998/99 tax
year, and the applicant is entitled to a personal allowance of
£4,195 and an additional personal allowance of £1,900 in
that year. The assessment period is from 1.5.98 to 31.10.98 (184
days).
£
1) Chargeable income) ) ) ) ) ) 6,000.00
2) Less personal tax allowance
Taxable income 3885.27
Notional income tax is calculated as follows
3) First £4,300 on a pro rata basis
4) Remainder of taxable income
5) Total 3) and 4) ) ) ) ) ) ) 828.57
6) Less 15% of additional personal
7) Notional income tax) ) ) ) ) ) 684.90
