Subsidiary calculations
| Basic-rate CGT calculation | |||
| F27 + F38 + F41 + F42 - F23 | var0 |
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| F28A x 3% | var1 |
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| F28A + F49A | var2 |
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| Lower of F49C or £4,300 minus F49A | var3 |
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| F49C minus £4,300 | var4 |
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| F49E x 3% | var5 |
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| Allowances and reliefs given in terms of tax | |||
| Married couple's allowance | var6 |
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| Married couple's surplus allowance | var7 |
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| Additional personal allowance | var8 |
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| Widow's bereavement allowance - £1,900 | var9 |
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| Maintenance and alimony | var10 |
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| Total | var11 |
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| Tax paid at source | |||
| Employment | var12 |
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| Self-employment | var13 |
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| Partnerships | var14 |
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| UK land & property | var15 |
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| Foreign income | var16 |
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| Trusts, settlements or estate income | var17 |
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| UK savings | var18 |
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| UK pensions, retirement annuities & benefits | var19 |
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| Other income | var20 |
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| Total | var21 |
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| var22 | var23 | Page 9 of 10 |