Higher-rate income tax calculation
								TAX Ω
Deduct basic-rate limit & multiply by higher rate tax	var0	F51	var1	F52			x 17%=	var2	F53
Higher-rate CGT calculation
Basic-rate limit (adjusted)			var3	F53A
EITHER					var4	F53B	x 17%=	var5	F53C
OR (if there are entries in both F27 and F53B see help)								var6	F53D
Extra tax on savings income
Adjustment to find amount above higher-rate limit	var7	F54	var8	F55	var9	F56
Extra income tax	var10	F57	var11	F58			x 3%=	var12	F59
Income tax due								var13	F60
CGT adjustments	var14	F60A	var15	F60B
Capital gains tax due								var16	F60C

Further deductions from income tax
Top-slicing relief				var17	F61
VCT & EIS subscriptions	var18	F62	x 20%=	var19	F63
Mortgage interest relief given at source				var20	F64
Allowances and reliefs given in terms of tax x 15%				var21	F65
Notional tax				var22	F66
Tax credit relief on foreign income etc				var23	F67
Total deductions				var24	F68
Income tax due after allowances & reliefs						var25	F69

var26

var27

Page 5 of 10