Income tax proforma

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Last updated: March 21, 2025

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	Answer
Form of income	employment
Form of income	trading
Form of income	property
Form of income	interest
Form of income	dividend
=	total income
less:	gifts of assets to charity
less:	qualifying loan interest
=	net income
less:	personal allowance
=	taxable income
use tax rates for:	NSI SI DI
potentially add	tax on transition profits
=	income tax liability
potentially add	child benefit tax charge
potentially less	marriage allowance
potentially less	relief for finance costs on residential property income
potentially less	double tax relief (lower of overseas tax and UK tax)
=	income tax liability
less:	tax deducted at source (PAYE)
=	income tax payable

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