— TrustChecked and retained

A calc your compliance officer can check.

See the key figures, follow the workings and review the inputs behind each result.

Reviewing us for your firm? See the page for networks and compliance teams.

— 01

Correctness

126 regression cases: HMRC-published, derived by us, and third-party. Exact-match tests.

Our public regression table covers pension, investment-bond and care calculations. It includes HMRC-published examples, independently derived statutory and official-guidance cases, and third-party cases: published worked examples and an industry calculator’s outputs on fictional inputs. Monetary expectations are checked as exact integer equality in pence, not a rounding band, with one stated exception: for the eight industry-calculator cases (GFH-01 to GFH-08) the per-segment gain is compared to the whole pound, because that calculator reports it in whole pounds. Their total gain and allowance figures are still matched exactly, in pence. A mismatch fails the regression test. Sources and deferred cases are listed in §06.

Additional tests cover statutory boundaries, rounding and allowance interactions, using independently derived expectations.

Method: PTM 057100 · IPTM 3830 · IPTM 3820

— 02

Replayability

Retained inputs and rule versions, checked by replay.

Every filed calculation retains its full inputs, engine and configuration versions, date and intermediate steps on its audit record, so the working can be checked later. A replay reports any difference or unavailable version rather than substituting today’s rules. The annex is written for the client file and can be shared with the client. It stays a clean planning illustration: the key figures first, any material warnings beside them, then the step-by-step working, citing the HMRC manual sections it follows on the pension and bond annexes; the general planning disclaimer appears once after the workings. Every page carries your firm’s name and FCA attribution (where an FCA firm reference number is set), the page number and the preparation date. On Pro and Firm the annex also carries your logo and brand colour where set, and, if your firm owner turns it on, the preparer’s name. The tool and configuration versions are not printed on the annex: they stay, with the full inputs and the intermediate steps, on the audit record and in your firm’s audit export. A saved annex prints its Calculation ID on the first page; the example annexes below are made from example inputs for a placeholder firm and show the placeholder Calculation ID SAMPLE01.

See an example annex (PDF, placeholder firm, example inputs): annual allowance · investment bond top-slicing relief.

— 03

Separation

AI extracts the figures. Code calculates the tax. Never the other way around.

The LLM lifts figures from a document and shows them to you with their source; you approve before any calc runs. The engine itself is pure TypeScript — no network, no randomness, no model access, no hidden state. The separation is enforced by the codebase, not by intention.

Named sub-processors + data locations: /privacy §4 →

— 04

The TSR rule

The post-2021/22 top-slicing rule, applied by gain date.

“The amount of personal savings allowance and the starting rate for savings are recalculated based on total income in the year with only the sliced gain included.”

HMRC, Insurance Policyholder Taxation Manual IPTM3820 → (opens in a new tab)·For gains arising on or after 6 April 2021

IPTM3820 recalculates the personal savings allowance and the starting rate for savings at the notional income used inside the relief; HMRC's manual adopted that wording in a 2023 rewrite of the page. ParaplanAI applies the post-2021/22 rule by default — every step appears on the annex under its IPTM 3820 reference — and the IPTM corpus tests it before every release.

— 05

Retention

Short-lived source files. Your firm controls its records.

Source PDFs are scheduled for deletion after 24 hours. Extracted figures have separate retention limits, and filed calculations follow the window your firm sets (six years by default). Your firm can delete clients and calculations after confirmation, and archive policies while preserving their history.

— 01 · Source documents

24 hours

Uploaded PDFs, including provider packs, are scheduled for deletion after 24 hours. Automated cleanup runs hourly and retries failed removals. Keep your own copy if you need the original.

— 02 · Your records

You decide

Your firm controls client and calculation deletion and the retention window for filed calculations (six years by default). Policies can be archived to keep their history, or deleted. Keep your own FCA record; deletion requires confirmation and the appropriate access.

— 03 · Output PDFs

With the record

Filed compliance annexes stay with their calculation under your firm’s retention policy. Deleting a calculation also schedules its files for erasure. Export the annex first if you need a copy.

Retention details

Unconfirmed extracted content is scheduled for removal after 90 days; confirmed content follows your firm’s retention window from confirmation. Raw extraction responses have a 30-day window. Unfiled calculations have a 90-day window, and draft PDF copies normally have a 30-day window. Cleanup is processed in batches and retried if a removal fails, so a scheduled deadline is not a promise of deletion at that exact instant.

Data-minimisation page →

— 06

Calculation checks

Published, derived and third-party test cases. With their sources.

126 regression cases · exact-match testsBuild revision: 5a1ccb9+ 6 deferred · documented

These 126 regression cases are the pension, bond and care subset shown below, with their expected results and source references. A source manual can underpin a derived case without publishing that exact example. Deferred and superseded rows are marked separately and are not included in the regression count. Find a mismatch? info@paraplanai.co.uk. Confirmed mismatches are fixed, re-checked and noted in the changelog below.

Method: HMRC PTM and IPTM manuals · IPTM3820 · Care Act 2014 / CSCAR Regs 2014 · Open Government Licence v3.0

A selection of the HMRC worked examples our tests reproduce, with their inputs and figures, is on the accuracy page.

PTM · Pension Annual Allowance, Carry Forward, Tapered AA, MPAA, LSA / LSDBA, LTA History, TTFAC · 34 rows

Family	ID	What it tests	Source / derivation	Expected (summary)	Status
PTM	PTM-EX-01	Basic Standard AA - No Taper, No Carry Forward View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 100000, "adjustedIncome": 100000, "relevantUKEarnings": 100000, "currentYearPIA_DC": 45000, "currentYearPIA_DB": 0, "priorUnusedAA": {}, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": false }, "expected": { "standardAA": 60000, "applicableAA": 60000, "taperActive": false, "carryForwardAvailable": 0, "totalAllowance": 60000, "effectivePIA": 45000, "excess": 0, "aaChargeAmount": 0, "unusedAAThisYear": 15000 } } matched	PTM051100, PTM053100	standardAA: £60,000.00applicableAA: £60,000.00taperActive: falsecarryForwardAvailable: £0.00 … +5 more	matched
PTM	PTM-EX-02	Carry Forward from Prior 3 Years View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 150000, "adjustedIncome": 150000, "relevantUKEarnings": 150000, "currentYearPIA_DC": 58000, "currentYearPIA_DB": 0, "priorUnusedAA": { "2022-23": 10000, "2023-24": 15000, "2024-25": 8000 }, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": false }, "expected": { "standardAA": 60000, "applicableAA": 60000, "carryForwardAvailable": 33000, "totalAllowance": 93000, "effectivePIA": 58000, "excess": 0, "aaChargeAmount": 0 } } matched	PTM055100, PTM055200	standardAA: £60,000.00applicableAA: £60,000.00carryForwardAvailable: £33,000.00totalAllowance: £93,000.00 … +3 more	matched
PTM	PTM-EX-03	Tapered Annual Allowance, Taper Active, No CF View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 280000, "adjustedIncome": 280000, "relevantUKEarnings": 280000, "currentYearPIA_DC": 55000, "currentYearPIA_DB": 0, "priorUnusedAA": {}, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": false }, "expected": { "standardAA": 60000, "taperActive": true, "applicableAA": 50000, "carryForwardAvailable": 0, "totalAllowance": 50000, "effectivePIA": 55000, "excess": 5000, "aaChargeAmount": 2250 } } matched	PTM057100, PTM057200	standardAA: £60,000.00taperActive: trueapplicableAA: £50,000.00carryForwardAvailable: £0.00 … +4 more	matched
PTM	PTM-EX-04	Tapered AA with Carry Forward Interaction View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 300000, "adjustedIncome": 300000, "relevantUKEarnings": 300000, "currentYearPIA_DC": 58000, "currentYearPIA_DB": 0, "priorUnusedAA": { "2023-24": 12000, "2024-25": 5000 }, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": false }, "expected": { "standardAA": 60000, "taperActive": true, "applicableAA": 40000, "carryForwardAvailable": 17000, "totalAllowance": 57000, "effectivePIA": 58000, "excess": 1000, "aaChargeAmount": 450 } } matched	PTM057100, PTM055100	standardAA: £60,000.00taperActive: trueapplicableAA: £40,000.00carryForwardAvailable: £17,000.00 … +4 more	matched
PTM	PTM-EX-05	MPAA triggered — DC cap applies; carry forward remains available for the default and alternative annual-allowance tests View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 150000, "adjustedIncome": 150000, "relevantUKEarnings": 150000, "currentYearPIA_DC": 42000, "currentYearPIA_DB": 50000, "priorUnusedAA": { "2024-25": 8000 }, "mpaaTriggeredThisYear": true, "mpaaTriggeredInPrior": false }, "expected": { "standardAA": 60000, "applicableAA": 60000, "mpaaActive": true, "dcAfterMPAA": 10000, "dbUnaffected": 50000, "effectivePIA": 60000, "carryForwardAvailable": 8000, "totalAllowance": 68000, "mpaaDefaultChargeableAmount": 24000, "mpaaAlternativeChargeableAmount": 32000, "mpaaAlternativeAA": 50000, "excess": 32000, "aaChargeAmount": 14400 } } matched	PTM056510; PTM055100; FA 2004 ss.227B–227C	standardAA: £60,000.00applicableAA: £60,000.00mpaaActive: truedcAfterMPAA: £10,000.00 … +9 more	matched
PTM	PTM-EX-05B	MPAA triggered — the alternative chargeable amount applies when DC contributions exceed the MPAA alongside DB input; no taxable income is stated, so the charge rests on the engine’s fallback estimate of taxable income View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 60000, "adjustedIncome": 60000, "relevantUKEarnings": 60000, "currentYearPIA_DC": 15000, "currentYearPIA_DB": 20000, "priorUnusedAA": {}, "mpaaTriggeredThisYear": true, "mpaaTriggeredInPrior": false }, "expected": { "standardAA": 60000, "applicableAA": 60000, "mpaaActive": true, "dcAfterMPAA": 10000, "dbUnaffected": 20000, "carryForwardAvailable": 0, "totalAllowance": 60000, "mpaaDefaultChargeableAmount": 0, "mpaaAlternativeChargeableAmount": 5000, "mpaaAlternativeAA": 50000, "excess": 5000, "aaChargeAmount": 2000 } } matched	PTM056510	standardAA: £60,000.00applicableAA: £60,000.00mpaaActive: truedcAfterMPAA: £10,000.00 … +8 more	matched
PTM	PTM-EX-05C	MPAA triggered — the alternative chargeable amount applies, DC and DB input both employer-funded, adjusted income £60,000, net income £25,000 and taxable income £12,430 stated View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 25000, "adjustedIncome": 60000, "existingTaxableIncome": 12430, "bandExtensionGross": 0, "relevantUKEarnings": 25000, "currentYearPIA_DC": 15000, "currentYearMemberDC": 0, "currentYearPIA_DB": 20000, "priorUnusedAA": {}, "mpaaTriggeredThisYear": true, "mpaaTriggeredInPrior": false }, "expected": { "standardAA": 60000, "applicableAA": 60000, "mpaaActive": true, "dcAfterMPAA": 10000, "dbUnaffected": 20000, "carryForwardAvailable": 0, "totalAllowance": 60000, "mpaaDefaultChargeableAmount": 0, "mpaaAlternativeChargeableAmount": 5000, "mpaaAlternativeAA": 50000, "excess": 5000, "aaChargeAmount": 1000 } } matched	PTM056510; PTM056130; FA 2004 s.227(4A)–(4B), s.228ZA(4)–(5)	standardAA: £60,000.00applicableAA: £60,000.00mpaaActive: truedcAfterMPAA: £10,000.00 … +8 more	matched
PTM	PTM-EX-05D	MPAA triggered — the same input at net income £55,000, so the excess over the cap is charged at the higher rate View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 55000, "adjustedIncome": 90000, "existingTaxableIncome": 42430, "bandExtensionGross": 0, "relevantUKEarnings": 55000, "currentYearPIA_DC": 15000, "currentYearMemberDC": 0, "currentYearPIA_DB": 20000, "priorUnusedAA": {}, "mpaaTriggeredThisYear": true, "mpaaTriggeredInPrior": false }, "expected": { "standardAA": 60000, "applicableAA": 60000, "mpaaActive": true, "dcAfterMPAA": 10000, "dbUnaffected": 20000, "carryForwardAvailable": 0, "totalAllowance": 60000, "mpaaDefaultChargeableAmount": 0, "mpaaAlternativeChargeableAmount": 5000, "mpaaAlternativeAA": 50000, "excess": 5000, "aaChargeAmount": 2000 } } matched	PTM056510; PTM056130; FA 2004 s.227(4A)–(4B), s.228ZA(4)–(5)	standardAA: £60,000.00applicableAA: £60,000.00mpaaActive: truedcAfterMPAA: £10,000.00 … +8 more	matched
PTM	PTM-EX-06	MPAA Already Active in Prior Year View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 150000, "adjustedIncome": 150000, "relevantUKEarnings": 150000, "currentYearPIA_DC": 8000, "currentYearPIA_DB": 30000, "priorUnusedAA": {}, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": true }, "expected": { "mpaaActive": true, "dcAfterMPAA": 8000, "dbUnaffected": 30000, "effectivePIA": 38000, "carryForwardAvailable": 0, "totalAllowance": 60000, "excess": 0, "aaChargeAmount": 0 } } matched	PTM056510	mpaaActive: truedcAfterMPAA: £8,000.00dbUnaffected: £30,000.00effectivePIA: £38,000.00 … +4 more	matched
PTM	PTM-EX-08	Taper Reaches Minimum Floor (£10k for 2023/24+) View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 380000, "adjustedIncome": 380000, "relevantUKEarnings": 380000, "currentYearPIA_DC": 15000, "currentYearPIA_DB": 0, "priorUnusedAA": {}, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": false }, "expected": { "standardAA": 60000, "applicableAA": 10000, "taperActive": true, "totalAllowance": 10000, "effectivePIA": 15000, "excess": 5000, "aaChargeAmount": 2250 } } matched	PTM057100	standardAA: £60,000.00applicableAA: £10,000.00taperActive: truetotalAllowance: £10,000.00 … +3 more	matched
PTM	PTM-EX-10	Multiple Schemes - Combined PIA View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 170000, "adjustedIncome": 170000, "relevantUKEarnings": 170000, "currentYearPIA_DC": 35000, "currentYearPIA_DB": 28000, "priorUnusedAA": {}, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": false }, "expected": { "effectivePIA": 63000, "applicableAA": 60000, "totalAllowance": 60000, "excess": 3000, "aaChargeAmount": 1350 } } matched	FA 2004 s.229; PTM051100, PTM053100	effectivePIA: £63,000.00applicableAA: £60,000.00totalAllowance: £60,000.00excess: £3,000.00 … +1 more	matched
PTM	PTM-EX-11	2022/23 - £40k AA with £4k Floor Taper View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2022-23", "thresholdIncome": 250000, "adjustedIncome": 250000, "relevantUKEarnings": 250000, "currentYearPIA_DC": 22000, "currentYearPIA_DB": 0, "priorUnusedAA": {}, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": false }, "expected": { "standardAA": 40000, "taperActive": true, "applicableAA": 35000, "totalAllowance": 35000, "effectivePIA": 22000, "excess": 0, "aaChargeAmount": 0 } } matched	PTM051100, PTM057100	standardAA: £40,000.00taperActive: trueapplicableAA: £35,000.00totalAllowance: £35,000.00 … +3 more	matched
PTM	PTM-EX-12	2023/24 - First Year of £60k AA View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2023-24", "thresholdIncome": 180000, "adjustedIncome": 180000, "relevantUKEarnings": 180000, "currentYearPIA_DC": 48000, "currentYearPIA_DB": 0, "priorUnusedAA": {}, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": false }, "expected": { "standardAA": 60000, "applicableAA": 60000, "totalAllowance": 60000, "effectivePIA": 48000, "excess": 0, "aaChargeAmount": 0, "unusedAAThisYear": 12000 } } matched	PTM051100	standardAA: £60,000.00applicableAA: £60,000.00totalAllowance: £60,000.00effectivePIA: £48,000.00 … +3 more	matched
PTM	PTM-EX-13	Carry Forward Partially Consumed View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 165000, "adjustedIncome": 165000, "relevantUKEarnings": 165000, "currentYearPIA_DC": 75000, "currentYearPIA_DB": 0, "priorUnusedAA": { "2022-23": 6000, "2023-24": 9000, "2024-25": 7000 }, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": false }, "expected": { "carryForwardAvailable": 22000, "totalAllowance": 82000, "effectivePIA": 75000, "excess": 0, "aaChargeAmount": 0 } } matched	PTM055100, PTM055200	carryForwardAvailable: £22,000.00totalAllowance: £82,000.00effectivePIA: £75,000.00excess: £0.00 … +1 more	matched
PTM	PTM-EX-14	AA Charge - Multi-Scheme High PIA View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 175000, "adjustedIncome": 175000, "relevantUKEarnings": 175000, "currentYearPIA_DC": 52000, "currentYearPIA_DB": 22000, "priorUnusedAA": {}, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": false }, "expected": { "effectivePIA": 74000, "applicableAA": 60000, "totalAllowance": 60000, "excess": 14000, "aaChargeAmount": 6300 } } matched	PTM051100; FA 2004 ss.227, 229; PTM056110	effectivePIA: £74,000.00applicableAA: £60,000.00totalAllowance: £60,000.00excess: £14,000.00 … +1 more	matched
PTM	PTM-EX-15	MPAA triggered in a prior year, no DC contributions and £55,000 DB input: no alternative test View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 55000, "adjustedIncome": 55000, "relevantUKEarnings": 55000, "currentYearPIA_DC": 0, "currentYearPIA_DB": 55000, "priorUnusedAA": {}, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": true }, "expected": { "mpaaActive": true, "mpaaDefaultChargeableAmount": 0, "mpaaAlternativeChargeableAmount": 0, "excess": 0, "aaChargeAmount": 0 } } matched	FA 2004 s.227ZA(1)(b); PTM056510	mpaaActive: truempaaDefaultChargeableAmount: £0.00mpaaAlternativeChargeableAmount: £0.00excess: £0.00 … +1 more	matched
PTM	PTM-EX-16	Unused annual allowance after the MPAA: £30,000 post-trigger DC contributions and no DB input View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 50000, "adjustedIncome": 50000, "relevantUKEarnings": 50000, "currentYearPIA_DC": 30000, "currentYearPIA_DB": 0, "priorUnusedAA": {}, "mpaaTriggeredThisYear": true, "mpaaTriggeredInPrior": false }, "expected": { "mpaaActive": true, "unusedAAThisYear": 50000 } } matched	FA 2004 s.228A(8); PTM055100	mpaaActive: trueunusedAAThisYear: £50,000.00	matched
PTM	PTM-EX-17	Taper reduction rounds down to the nearest whole pound: adjusted income £260,001 View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "thresholdIncome": 260001, "adjustedIncome": 260001, "relevantUKEarnings": 260001, "currentYearPIA_DC": 0, "currentYearPIA_DB": 0, "priorUnusedAA": {}, "mpaaTriggeredThisYear": false, "mpaaTriggeredInPrior": false }, "expected": { "taperActive": true, "applicableAA": 60000 } } matched	FA 2004 s.228ZA(2)	taperActive: trueapplicableAA: £60,000.00	matched
PTM	PTM-EX-18	MPAA trigger year: only the £3,800 of post-trigger DC contributions is tested against the MPAA (engine input; the calculators do not yet collect the post-trigger split) View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2022-23", "thresholdIncome": 50000, "adjustedIncome": 50000, "relevantUKEarnings": 50000, "currentYearPIA_DC": 6600, "currentYearPIA_DB": 0, "currentYearPostTriggerDC": 3800, "priorUnusedAA": {}, "mpaaTriggeredThisYear": true, "mpaaTriggeredInPrior": false }, "expected": { "mpaaActive": true, "applicableAA": 40000, "dcAfterMPAA": 3800, "effectivePIA": 6600, "mpaaAlternativeAA": 36000, "mpaaDefaultChargeableAmount": 0, "mpaaAlternativeChargeableAmount": 0, "excess": 0, "aaChargeAmount": 0, "unusedAAThisYear": 33400 } } matched	Recast from PTM056540 Example (Bruce, 2017-18) to 2022-23 — not HMRC’s own figures; FA 2004 s.227F(2)–(4)	mpaaActive: trueapplicableAA: £40,000.00dcAfterMPAA: £3,800.00effectivePIA: £6,600.00 … +6 more	matched
PTM	PTM-EX-19	MPAA trigger year: cash balance input apportioned to the post-trigger days, with post-trigger DC above the MPAA (engine input; the calculators do not yet collect the post-trigger split) View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2023-24", "thresholdIncome": 50000, "adjustedIncome": 50000, "relevantUKEarnings": 50000, "currentYearPIA_DC": 35000, "currentYearPIA_DB": 0, "currentYearPostTriggerDC": 14655.74, "priorUnusedAA": {}, "mpaaTriggeredThisYear": true, "mpaaTriggeredInPrior": false }, "expected": { "mpaaActive": true, "applicableAA": 60000, "dcAfterMPAA": 10000, "effectivePIA": 30344.26, "mpaaAlternativeAA": 50000, "mpaaDefaultChargeableAmount": 0, "mpaaAlternativeChargeableAmount": 4655.74, "excess": 4655.74, "aaChargeAmount": 1808, "unusedAAThisYear": 29655.74 } } matched	Recast from PTM056540 Example (Dwayne, 2016-17) to 2023-24 — not HMRC’s own figures; FA 2004 s.227F(2)–(4)	mpaaActive: trueapplicableAA: £60,000.00dcAfterMPAA: £10,000.00effectivePIA: £30,344.26 … +6 more	matched
PTM	PTM-EX-09	DB PIA from opening/closing capital values (16x factor, 2025-26 CPI revaluation) View inputs and all expected results Regression example data, in its recorded units. { "input": { "openingAnnualPension": 5000, "openingLumpSum": 25000, "closingAnnualPension": 5500, "closingLumpSum": 27000 }, "taxYear": "2025-26", "expected": { "openingCapitalValue": 105000, "revaluedOpeningCapitalValue": 106785, "closingCapitalValue": 115000, "pensionInputAmount": 8215, "capitalValuationFactor": 16 } } matched	PTM053100, PTM053301, FA 2004 s.235	openingCapitalValue: £105,000.00revaluedOpeningCapitalValue: £106,785.00closingCapitalValue: £115,000.00pensionInputAmount: £8,215.00 … +1 more	matched
PTM	PTM-LSA-01	PCLS within unused LSA — no excess View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "event": { "kind": "PCLS", "lumpSumAmount": 200000, "eventDate": "2025-06-01" }, "prior": { "lsaUsedToDate": 0, "lsdbaUsedToDate": 0, "hasTransitionalCertificate": false }, "protection": { "kind": "none" } }, "expected": { "lsaStandard": 268275, "lsaConsumedThisEvent": 200000, "lsaConsumedCumulative": 200000, "lsaRemaining": 68275, "lsaExcess": 0, "lsaExceeded": false } } matched	PTM171000, PTM176100; F(2)A 2023 Sch 9	lsaStandard: £268,275.00lsaConsumedThisEvent: £200,000.00lsaConsumedCumulative: £200,000.00lsaRemaining: £68,275.00 … +2 more	matched
PTM	PTM-LSA-02	PCLS exceeds remaining LSA after prior usage View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "event": { "kind": "PCLS", "lumpSumAmount": 100000, "eventDate": "2025-09-15" }, "prior": { "lsaUsedToDate": 200000, "lsdbaUsedToDate": 200000, "hasTransitionalCertificate": false }, "protection": { "kind": "none" } }, "expected": { "lsaStandard": 268275, "lsaConsumedThisEvent": 68275, "lsaConsumedCumulative": 268275, "lsaRemaining": 0, "lsaExcess": 31725, "lsaExceeded": true } } matched	PTM171000, PTM176100; F(2)A 2023 Sch 9	lsaStandard: £268,275.00lsaConsumedThisEvent: £68,275.00lsaConsumedCumulative: £268,275.00lsaRemaining: £0.00 … +2 more	matched
PTM	PTM-LSDBA-01	PCLS consumes LSDBA in lock-step with LSA View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2025-26", "event": { "kind": "PCLS", "lumpSumAmount": 200000, "eventDate": "2025-06-01" }, "prior": { "lsaUsedToDate": 0, "lsdbaUsedToDate": 0, "hasTransitionalCertificate": false }, "protection": { "kind": "none" } }, "expected": { "lsdbaStandard": 1073100, "lsdbaConsumedThisEvent": 200000, "lsdbaConsumedCumulative": 200000, "lsdbaRemaining": 873100, "lsdbaExcess": 0, "lsdbaExceeded": false } } matched	PTM172000; F(2)A 2023 Sch 9	lsdbaStandard: £1,073,100.00lsdbaConsumedThisEvent: £200,000.00lsdbaConsumedCumulative: £200,000.00lsdbaRemaining: £873,100.00 … +2 more	matched
PTM	PTM-LTA-0607	2006/07 standard LTA (A-Day) is £1,500,000 View inputs and all expected results Regression example data, in its recorded units. { "input": { "date": "2006-06-01" }, "expected": { "standardLtaPounds": 1500000 } } matched	HMRC Lifetime Allowance Statistics; published LTA-history tables	standardLtaPounds: £1,500,000.00	matched
PTM	PTM-LTA-0708	2007/08 standard LTA is £1,600,000 View inputs and all expected results Regression example data, in its recorded units. { "input": { "date": "2007-06-01" }, "expected": { "standardLtaPounds": 1600000 } } matched	HMRC Lifetime Allowance Statistics; published LTA-history tables	standardLtaPounds: £1,600,000.00	matched
PTM	PTM-LTA-0809	2008/09 standard LTA is £1,650,000 View inputs and all expected results Regression example data, in its recorded units. { "input": { "date": "2008-06-01" }, "expected": { "standardLtaPounds": 1650000 } } matched	HMRC Lifetime Allowance Statistics; published LTA-history tables	standardLtaPounds: £1,650,000.00	matched
PTM	PTM-LTA-0910	2009/10 standard LTA is £1,750,000 View inputs and all expected results Regression example data, in its recorded units. { "input": { "date": "2009-06-01" }, "expected": { "standardLtaPounds": 1750000 } } matched	HMRC Lifetime Allowance Statistics; published LTA-history tables	standardLtaPounds: £1,750,000.00	matched
PTM	PTM-LTA-1011	2010/11 standard LTA is £1,800,000 (A-Day peak) View inputs and all expected results Regression example data, in its recorded units. { "input": { "date": "2010-06-01" }, "expected": { "standardLtaPounds": 1800000 } } matched	HMRC Lifetime Allowance Statistics; published LTA-history tables	standardLtaPounds: £1,800,000.00	matched
PTM	PTM-LTA-1112	2011/12 standard LTA is £1,800,000 (peak held; clean join to 2010/11) View inputs and all expected results Regression example data, in its recorded units. { "input": { "date": "2011-06-01" }, "expected": { "standardLtaPounds": 1800000 } } matched	gov.uk Pension schemes rates and allowances; PTM081000	standardLtaPounds: £1,800,000.00	matched
PTM	PTM-LTA-1213	2012/13 standard LTA steps down to £1,500,000 View inputs and all expected results Regression example data, in its recorded units. { "input": { "date": "2012-06-01" }, "expected": { "standardLtaPounds": 1500000 } } matched	gov.uk Pension schemes rates and allowances; PTM081000	standardLtaPounds: £1,500,000.00	matched
PTM	PTM-LTA-2021	2020/21 standard LTA is £1,073,100 (the abolition basis) View inputs and all expected results Regression example data, in its recorded units. { "input": { "date": "2020-06-01" }, "expected": { "standardLtaPounds": 1073100 } } matched	gov.uk Pension schemes rates and allowances; PTM081000	standardLtaPounds: £1,073,100.00	matched
PTM	PTM-TTFAC-DB-01	Pre-2024 death benefit: the standard LSDBA deduction includes the benefit in full and applies 100% to prior events View inputs and all expected results Regression example data, in its recorded units. { "input": { "taxYear": "2024-25", "preApril2024Events": [ { "eventKind": "PCLS", "ltaCrystallised": 300000, "actualTFC": 60000 }, { "eventKind": "DEATH_BENEFIT_pre75", "ltaCrystallised": 300000, "actualTFC": 60000 } ] }, "expected": { "lsdbaDefaultUsedPounds": 600000, "deathBenefitLsdbaContributionPounds": 300000 } } matched	FA 2024 Sch 9 paras 126(3)(b), 126(4)(a)(ii), 126(4A) and 129(4A); FA 2004 ss.216 (BCE 7), 219(4), as at 5 April 2024; PTM174200 Example 3	LSDBA previously used: £600,000Death-benefit contribution: £300,000	matched
PTM	PTM-EX-07	PTM-EX-07 The combined-reading fixture is not accepted. The current method warns about the relevant-UK-earnings relief limit but does not reduce pension input for the annual-allowance test. No specialist review of the alternative is recorded; it remains a future modelling question. v2	PTM044100; PTM051100	—	v2

IPTM · Investment Bond Chargeable Event Gain & Top-Slicing Relief · 28 rows

Family	ID	What it tests	Source / derivation	Expected (summary)	Status
IPTM	IPTM-HMRC-01	HMRC IPTM3850 Example 1 (Amanda) — onshore single event, no PA withdrawal View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "onshore", "taxYear": "2022-23", "gain": 50000, "completeYears": 5, "nonSavingsIncome": 45000, "savingsIncome": 0 }, "expected": { "topSlicing.annualEquivalent": 10000, "topSlicing.taxAttributableToGain": 8846, "topSlicing.notionalTaxOnSlice": 846, "topSlicing.relievedLiability": 4230, "topSlicing.topSlicingRelief": 4616, "topSlicing.psaStep3": 500, "topSlicing.psaStep4": 500 } } matched	HMRC IPTM3850 worked Example 1 (verbatim)	topSlicing.annualEquivalent: £10,000.00topSlicing.taxAttributableToGain: £8,846.00topSlicing.notionalTaxOnSlice: £846.00topSlicing.relievedLiability: £4,230.00 … +3 more	matched
IPTM	IPTM-HMRC-EX3	HMRC IPTM3850 Example 3 (Mike) — onshore single event, PA withdrawn View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "onshore", "taxYear": "2022-23", "gain": 150000, "completeYears": 5, "nonSavingsIncome": 50000, "savingsIncome": 0 }, "expected": { "topSlicing.annualEquivalent": 30000, "topSlicing.taxWithGain": 44960, "topSlicing.taxWithoutGain": 12460, "topSlicing.taxAttributableToGain": 32500, "topSlicing.relievedLiability": 29000, "topSlicing.topSlicingRelief": 3500, "topSlicing.psaStep3": 0, "topSlicing.psaStep4": 500, "topSlicing.srbStep3": 0, "topSlicing.srbStep4": 0 } } matched	HMRC IPTM3850 worked Example 3 (verbatim)	topSlicing.annualEquivalent: £30,000.00topSlicing.taxWithGain: £44,960.00topSlicing.taxWithoutGain: £12,460.00topSlicing.taxAttributableToGain: £32,500.00 … +6 more	matched
IPTM	IPTM-DERIVED-01	Onshore basic-rate slice with PSA recalc — relief offsets full attributable tax View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "onshore", "taxYear": "2023-24", "gain": 60000, "completeYears": 6, "nonSavingsIncome": 35000, "savingsIncome": 0 }, "expected": { "topSlicing.annualEquivalent": 10000, "topSlicing.psaStep4": 1000, "topSlicing.notionalTaxOnSlice": 0 } } matched	Derived, not an HMRC-published example: IPTM3820	topSlicing.annualEquivalent: £10,000.00topSlicing.psaStep4: £1,000.00topSlicing.notionalTaxOnSlice: £0.00	matched
IPTM	IPTM-DERIVED-02	Offshore, basic-rate slice — s.531(1) deemed-tax credit clamps the notional slice tax to £0 View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "offshore", "taxYear": "2023-24", "gain": 40000, "completeYears": 5, "nonSavingsIncome": 30000, "savingsIncome": 0 }, "expected": { "topSlicing.annualEquivalent": 8000, "topSlicing.psaStep4": 1000, "topSlicing.notionalTaxOnSlice": 0, "topSlicing.relievedLiability": 0 } } matched	IPTM3820 (author-constructed)	topSlicing.annualEquivalent: £8,000.00topSlicing.psaStep4: £1,000.00topSlicing.notionalTaxOnSlice: £0.00topSlicing.relievedLiability: £0.00	matched
IPTM	IPTM-DERIVED-03	PSA recalc divergence: full-gain pushes to higher rate, slice stays basic View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "onshore", "taxYear": "2025-26", "gain": 60000, "completeYears": 6, "nonSavingsIncome": 35000, "savingsIncome": 0 }, "expected": { "topSlicing.psaStep3": 500, "topSlicing.psaStep4": 1000 } } matched	Derived, not an HMRC-published example: IPTM3820 (canonical post-2021/22 PSA recalculation case)	topSlicing.psaStep3: £500.00topSlicing.psaStep4: £1,000.00	matched
IPTM	IPTM-DERIVED-04	Additional-rate member, no PSA, no SRB View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "offshore", "taxYear": "2025-26", "gain": 100000, "completeYears": 10, "nonSavingsIncome": 200000, "savingsIncome": 5000 }, "expected": { "topSlicing.psaStep3": 0, "topSlicing.psaStep4": 0, "topSlicing.srbStep3": 0, "topSlicing.srbStep4": 0, "topSlicing.annualEquivalent": 10000 } } matched	IPTM3820 + IPTM3870 (author-constructed)	topSlicing.psaStep3: £0.00topSlicing.psaStep4: £0.00topSlicing.srbStep3: £0.00topSlicing.srbStep4: £0.00 … +1 more	matched
IPTM	IPTM-EX-03-OFFSHORE	IPTM3820 Step-4 PSA recalculation — offshore: PSA £500 → £1,000, relief unchanged (s.531(1) credit floors the relieved liability at £0) View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "offshore", "taxYear": "2025-26", "gain": 60000, "completeYears": 6, "nonSavingsIncome": 35000, "savingsIncome": 0 }, "expected": { "topSlicing.psaStep3": 500, "topSlicing.psaStep4": 1000, "topSlicing.srbStep3": 0, "topSlicing.srbStep4": 0, "topSlicing.taxWithoutGain": 4486, "topSlicing.taxWithGain": 25332, "topSlicing.taxAttributableToGain": 8846, "topSlicing.relievedLiability": 0, "topSlicing.topSlicingRelief": 8846, "liability.taxAfterTSR": 16486, "liability.netAdditionalTaxDue": 12000 } } matched	Constructed offshore example, not an HMRC-published example: IPTM3820 (post-2021/22 PSA recalculation)	topSlicing.psaStep3: £500.00topSlicing.psaStep4: £1,000.00topSlicing.srbStep3: £0.00topSlicing.srbStep4: £0.00 … +7 more	matched
IPTM	IPTM-EX-03-ONSHORE	IPTM3820 Step-4 PSA recalculation — onshore sibling: PSA divergence masked by the 20% slice credit View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "onshore", "taxYear": "2025-26", "gain": 60000, "completeYears": 6, "nonSavingsIncome": 35000, "savingsIncome": 0 }, "expected": { "topSlicing.psaStep3": 500, "topSlicing.psaStep4": 1000, "topSlicing.srbStep3": 0, "topSlicing.srbStep4": 0, "topSlicing.taxWithoutGain": 4486, "topSlicing.taxWithGain": 13332, "topSlicing.taxWithGainForRelief": 13332, "topSlicing.taxAttributableToGain": 8846, "topSlicing.relievedLiability": 0, "topSlicing.topSlicingRelief": 8846 } } matched	Constructed onshore example: IPTM3820; real-main allocation follows HMRC MTR Stage 5 c5.66i–c5.66t / c5.73	topSlicing.psaStep3: £500.00topSlicing.psaStep4: £1,000.00topSlicing.srbStep3: £0.00topSlicing.srbStep4: £0.00 … +6 more	matched
IPTM	IPTM-DERIVED-05	Non-taxpayer + large offshore gain sliced into allowances — net £0 via top-slicing View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "offshore", "taxYear": "2025-26", "gain": 100000, "completeYears": 10, "nonSavingsIncome": 0, "savingsIncome": 0 }, "expected": { "topSlicing.annualEquivalent": 10000, "topSlicing.taxWithoutGain": 0, "topSlicing.taxWithGain": 26332, "topSlicing.taxAttributableToGain": 8846, "topSlicing.notionalTaxOnSlice": 0, "topSlicing.relievedLiability": 0, "topSlicing.topSlicingRelief": 8846, "topSlicing.psaStep3": 500, "topSlicing.psaStep4": 1000, "topSlicing.srbStep3": 5000, "topSlicing.srbStep4": 5000, "liability.netAdditionalTaxDue": 17486 } } matched	Derived, not an HMRC-published example: IPTM3820; IPTM3830; ITTOIA 2005 ss.535–537. No HMRC-published worked example covers this case	topSlicing.annualEquivalent: £10,000.00topSlicing.taxWithoutGain: £0.00topSlicing.taxWithGain: £26,332.00topSlicing.taxAttributableToGain: £8,846.00 … +8 more	matched
IPTM	IPTM-DRV-W3-01	Offshore bond: savings interest retained in Step 4 shifts the slice band View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "offshore", "taxYear": "2024-25", "gain": 42000, "completeYears": 6, "nonSavingsIncome": 43000, "savingsIncome": 6000 }, "expected": { "topSlicing.annualEquivalent": 7000, "topSlicing.taxAttributableToGain": 8146, "topSlicing.notionalTaxOnSlice": 1146, "topSlicing.relievedLiability": 6876, "topSlicing.topSlicingRelief": 1270, "topSlicing.psaStep3": 500, "topSlicing.psaStep4": 500 } } matched	Derived, not an HMRC-published example: ITTOIA 2005 ss.535(8), 536(1); IPTM3820	topSlicing.annualEquivalent: £7,000.00topSlicing.taxAttributableToGain: £8,146.00topSlicing.notionalTaxOnSlice: £1,146.00topSlicing.relievedLiability: £6,876.00 … +3 more	matched
IPTM	IPTM-DRV-W3-02	Savings interest retained — onshore credit clamp masks the band shift View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "onshore", "taxYear": "2024-25", "gain": 30000, "completeYears": 6, "nonSavingsIncome": 20000, "savingsIncome": 900 }, "expected": { "topSlicing.annualEquivalent": 5000, "topSlicing.taxAttributableToGain": 126, "topSlicing.notionalTaxOnSlice": 0, "topSlicing.relievedLiability": 0, "topSlicing.topSlicingRelief": 126, "topSlicing.psaStep3": 500, "topSlicing.psaStep4": 1000 } } matched	Derived, not an HMRC-published example: ITTOIA 2005 ss.535(8), 536(1); IPTM3820	topSlicing.annualEquivalent: £5,000.00topSlicing.taxAttributableToGain: £126.00topSlicing.notionalTaxOnSlice: £0.00topSlicing.relievedLiability: £0.00 … +3 more	matched
IPTM	IPTM-DRV-W3-03	Onshore gain with savings interest — complete five-step calculation View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "onshore", "taxYear": "2025-26", "gain": 50000, "completeYears": 10, "nonSavingsIncome": 40000, "savingsIncome": 6000 }, "expected": { "topSlicing.taxWithGain": 15732, "topSlicing.taxWithGainForRelief": 15732, "topSlicing.taxWithoutGain": 6586, "topSlicing.taxAttributableToGain": 9146, "topSlicing.annualEquivalent": 5000, "topSlicing.notionalTaxOnSlice": 146, "topSlicing.relievedLiability": 1460, "topSlicing.topSlicingRelief": 7686, "topSlicing.psaStep3": 500, "topSlicing.psaStep4": 500, "liability.netAdditionalTaxDue": 1560 } } matched	Derived, not an HMRC-published example: ITTOIA 2005 ss.535(8), 536(1) Step 2; IPTM3820/3840; HMRC MTR v1.5.1a Stage 5 c5.52h, c5.66q/t/u, c5.67/69/70/73	topSlicing.taxWithGain: £15,732.00topSlicing.taxWithGainForRelief: £15,732.00topSlicing.taxWithoutGain: £6,586.00topSlicing.taxAttributableToGain: £9,146.00 … +7 more	matched
IPTM	IPTM-DRV-W6-01	Pre-2021/22 rule: Step 1 personal savings allowance carries unchanged into Step 4 View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "offshore", "taxYear": "2020-21", "gain": 30000, "completeYears": 10, "nonSavingsIncome": 35000, "savingsIncome": 0 }, "expected": { "topSlicing.annualEquivalent": 3000, "topSlicing.notionalTaxOnSlice": 0, "topSlicing.relievedLiability": 0, "topSlicing.psaStep3": 500, "topSlicing.psaStep4": 500 } } matched	Derived, not an HMRC-published example: IPTM3820, for gains before 6 April 2021	topSlicing.annualEquivalent: £3,000.00topSlicing.notionalTaxOnSlice: £0.00topSlicing.relievedLiability: £0.00topSlicing.psaStep3: £500.00 … +1 more	matched
IPTM	ABRDN-OFFSHORE-01	Aberdeen Techzone published offshore worked example 1 View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "offshore", "taxYear": "2026-27", "gain": 60000, "completeYears": 10, "nonSavingsIncome": 25270, "savingsIncome": 500 }, "expected": { "topSlicing.taxWithGain": 21640, "topSlicing.taxWithoutGain": 2540, "topSlicing.taxAttributableToGain": 7100, "topSlicing.annualEquivalent": 6000, "topSlicing.notionalTaxOnSlice": 0, "topSlicing.relievedLiability": 0, "topSlicing.topSlicingRelief": 7100 } } matched	Third-party published example: Aberdeen Techzone top-slicing-relief guidance, offshore worked example 1	topSlicing.taxWithGain: £21,640.00topSlicing.taxWithoutGain: £2,540.00topSlicing.taxAttributableToGain: £7,100.00topSlicing.annualEquivalent: £6,000.00 … +3 more	matched
IPTM	TECHZONE-JACK-S530	Aberdeen Techzone “Jack” — restricted deemed-tax credit under s.530(3)–(5) View inputs and all expected results Regression example data, in its recorded units. { "input": { "bondType": "onshore", "taxYear": "2026-27", "gain": 80000, "completeYears": 8, "nonSavingsIncome": 10570, "savingsIncome": 0 }, "expected": { "liability.onshoreCredit": 15600, "liability.taxAfterTSR": 0, "liability.netAdditionalTaxDue": 0, "topSlicing.taxAttributableToGain": 6960, "topSlicing.topSlicingRelief": 6960 } } matched	Third-party published example: Aberdeen Techzone top-slicing-relief guidance, “Jack”; ITTOIA 2005 s.530(3)–(5)	liability.onshoreCredit: £15,600.00liability.taxAfterTSR: £0.00liability.netAdditionalTaxDue: £0.00topSlicing.taxAttributableToGain: £6,960.00 … +1 more	matched
IPTM	GFH-01-single	Single premium, no withdrawals — full surrender gain SV−P. View inputs and all expected results Regression example data, in its recorded units. { "input": { "policyStartDate": "2014-05-01", "eventDate": "2024-05-01", "eventType": "full_surrender", "numberOfSegments": 100, "surrenderValuePounds": 150000, "premiums": [ { "pounds": 100000, "date": "2014-05-01" } ], "withdrawals": [] }, "expected": { "fullSurrenderGainPounds": 50000, "gainPerSegmentPoundsFloor": 500, "completeYears": 10, "currentAllowanceRemainingPounds": 55000 } } matched	Industry chargeable-event-gain calculator, fictional inputs; method IPTM3500–3560	fullSurrenderGainPounds: £50,000.00gainPerSegmentPoundsFloor: £500.00completeYears: 10currentAllowanceRemainingPounds: £55,000.00	matched
IPTM	GFH-02-topup	Top-up premium (2 premiums); gain unchanged, premiums aggregated; N from first premium. View inputs and all expected results Regression example data, in its recorded units. { "input": { "policyStartDate": "2017-04-01", "eventDate": "2022-05-01", "eventType": "full_surrender", "numberOfSegments": 100, "surrenderValuePounds": 350000, "premiums": [ { "pounds": 150000, "date": "2017-04-01" }, { "pounds": 50000, "date": "2019-04-01" } ], "withdrawals": [] }, "expected": { "fullSurrenderGainPounds": 150000, "gainPerSegmentPoundsFloor": 1500, "completeYears": 5, "currentAllowanceRemainingPounds": 55000 } } matched	Industry chargeable-event-gain calculator, fictional inputs; method IPTM3500–3560	fullSurrenderGainPounds: £150,000.00gainPerSegmentPoundsFloor: £1,500.00completeYears: 5currentAllowanceRemainingPounds: £55,000.00	matched
IPTM	GFH-03-excess	Regular withdrawals breaching 5% → excess events years 4-9 (prior tax years); year-10 excess absorbed into the surrender. View inputs and all expected results Regression example data, in its recorded units. { "input": { "policyStartDate": "2014-06-01", "eventDate": "2024-06-01", "eventType": "full_surrender", "numberOfSegments": 100, "surrenderValuePounds": 100000, "premiums": [ { "pounds": 200000, "date": "2014-06-01" } ], "withdrawals": [ { "pounds": 15000, "date": "2015-06-01" }, { "pounds": 15000, "date": "2016-06-01" }, { "pounds": 15000, "date": "2017-06-01" }, { "pounds": 15000, "date": "2018-06-01" }, { "pounds": 15000, "date": "2019-06-01" }, { "pounds": 15000, "date": "2020-06-01" }, { "pounds": 15000, "date": "2021-06-01" }, { "pounds": 15000, "date": "2022-06-01" }, { "pounds": 15000, "date": "2023-06-01" } ] }, "expected": { "fullSurrenderGainPounds": 5000, "gainPerSegmentPoundsFloor": 50, "completeYears": 10, "currentAllowanceRemainingPounds": 10000 } } matched	Industry chargeable-event-gain calculator, fictional inputs; method IPTM3500–3560	fullSurrenderGainPounds: £5,000.00gainPerSegmentPoundsFloor: £50.00completeYears: 10currentAllowanceRemainingPounds: £10,000.00	matched
IPTM	GFH-04-under5pct	Regular withdrawals UNDER 5% → no excess; withdrawals added back to the gain. View inputs and all expected results Regression example data, in its recorded units. { "input": { "policyStartDate": "2015-07-01", "eventDate": "2024-07-01", "eventType": "full_surrender", "numberOfSegments": 100, "surrenderValuePounds": 130000, "premiums": [ { "pounds": 100000, "date": "2015-07-01" } ], "withdrawals": [ { "pounds": 4000, "date": "2016-07-01" }, { "pounds": 4000, "date": "2017-07-01" }, { "pounds": 4000, "date": "2018-07-01" }, { "pounds": 4000, "date": "2019-07-01" }, { "pounds": 4000, "date": "2020-07-01" }, { "pounds": 4000, "date": "2021-07-01" }, { "pounds": 4000, "date": "2022-07-01" }, { "pounds": 4000, "date": "2023-07-01" } ] }, "expected": { "fullSurrenderGainPounds": 62000, "gainPerSegmentPoundsFloor": 620, "completeYears": 9, "currentAllowanceRemainingPounds": 18000 } } matched	Industry chargeable-event-gain calculator, fictional inputs; method IPTM3500–3560	fullSurrenderGainPounds: £62,000.00gainPerSegmentPoundsFloor: £620.00completeYears: 9currentAllowanceRemainingPounds: £18,000.00	matched
IPTM	GFH-05-midyear	Mid-year surrender (not on an anniversary) with excess history; all excess in prior tax years. View inputs and all expected results Regression example data, in its recorded units. { "input": { "policyStartDate": "2013-03-10", "eventDate": "2024-09-15", "eventType": "full_surrender", "numberOfSegments": 50, "surrenderValuePounds": 90000, "premiums": [ { "pounds": 200000, "date": "2013-03-10" } ], "withdrawals": [ { "pounds": 16000, "date": "2014-03-10" }, { "pounds": 16000, "date": "2015-03-10" }, { "pounds": 16000, "date": "2016-03-10" }, { "pounds": 16000, "date": "2017-03-10" }, { "pounds": 16000, "date": "2018-03-10" }, { "pounds": 16000, "date": "2019-03-10" }, { "pounds": 16000, "date": "2020-03-10" }, { "pounds": 16000, "date": "2021-03-10" }, { "pounds": 16000, "date": "2022-03-10" }, { "pounds": 16000, "date": "2023-03-10" } ] }, "expected": { "fullSurrenderGainPounds": 0, "gainPerSegmentPoundsFloor": 0, "completeYears": 11, "currentAllowanceRemainingPounds": 10000 } } matched	Industry chargeable-event-gain calculator, fictional inputs; method IPTM3500–3560	fullSurrenderGainPounds: £0.00gainPerSegmentPoundsFloor: £0.00completeYears: 11currentAllowanceRemainingPounds: £10,000.00	matched
IPTM	GFH-06-fees-topup	Fee-inclusive withdrawals + a top-up; multiple premiums and a withdrawal history. View inputs and all expected results Regression example data, in its recorded units. { "input": { "policyStartDate": "2016-08-01", "eventDate": "2024-08-01", "eventType": "full_surrender", "numberOfSegments": 200, "surrenderValuePounds": 280000, "premiums": [ { "pounds": 120000, "date": "2016-08-01" }, { "pounds": 60000, "date": "2018-02-01" } ], "withdrawals": [ { "pounds": 7000, "date": "2017-08-01" }, { "pounds": 7000, "date": "2018-08-01" }, { "pounds": 7000, "date": "2019-08-01" }, { "pounds": 7000, "date": "2020-08-01" }, { "pounds": 7000, "date": "2021-08-01" }, { "pounds": 7000, "date": "2022-08-01" }, { "pounds": 7000, "date": "2023-08-01" } ] }, "expected": { "fullSurrenderGainPounds": 149000, "gainPerSegmentPoundsFloor": 745, "completeYears": 8, "currentAllowanceRemainingPounds": 29000 } } matched	Industry chargeable-event-gain calculator, fictional inputs; method IPTM3500–3560	fullSurrenderGainPounds: £149,000.00gainPerSegmentPoundsFloor: £745.00completeYears: 8currentAllowanceRemainingPounds: £29,000.00	matched
IPTM	GFH-07-20yr-cap	25-year-old bond — the 5% allowance is capped at 20 years per premium. View inputs and all expected results Regression example data, in its recorded units. { "input": { "policyStartDate": "1999-04-20", "eventDate": "2024-04-20", "eventType": "full_surrender", "numberOfSegments": 100, "surrenderValuePounds": 400000, "premiums": [ { "pounds": 100000, "date": "1999-04-20" } ], "withdrawals": [ { "pounds": 6000, "date": "2001-04-20" }, { "pounds": 6000, "date": "2002-04-20" }, { "pounds": 6000, "date": "2003-04-20" }, { "pounds": 6000, "date": "2004-04-20" }, { "pounds": 6000, "date": "2005-04-20" }, { "pounds": 6000, "date": "2006-04-20" }, { "pounds": 6000, "date": "2007-04-20" }, { "pounds": 6000, "date": "2008-04-20" }, { "pounds": 6000, "date": "2009-04-20" }, { "pounds": 6000, "date": "2010-04-20" }, { "pounds": 6000, "date": "2011-04-20" }, { "pounds": 6000, "date": "2012-04-20" }, { "pounds": 6000, "date": "2013-04-20" }, { "pounds": 6000, "date": "2014-04-20" }, { "pounds": 6000, "date": "2015-04-20" }, { "pounds": 6000, "date": "2016-04-20" }, { "pounds": 6000, "date": "2017-04-20" }, { "pounds": 6000, "date": "2018-04-20" }, { "pounds": 6000, "date": "2019-04-20" }, { "pounds": 6000, "date": "2020-04-20" }, { "pounds": 6000, "date": "2021-04-20" }, { "pounds": 6000, "date": "2022-04-20" }, { "pounds": 6000, "date": "2023-04-20" } ] }, "expected": { "fullSurrenderGainPounds": 406000, "gainPerSegmentPoundsFloor": 4060, "completeYears": 25, "currentAllowanceRemainingPounds": 0 } } matched	Industry chargeable-event-gain calculator, fictional inputs; method IPTM3500–3560	fullSurrenderGainPounds: £406,000.00gainPerSegmentPoundsFloor: £4,060.00completeYears: 25currentAllowanceRemainingPounds: £0.00	matched
IPTM	GFH-08-segment-division	Non-round per-segment division (12 segments). the calculator floors the per-segment gain to whole pounds; our engine keeps pence. View inputs and all expected results Regression example data, in its recorded units. { "input": { "policyStartDate": "1997-09-01", "eventDate": "2024-02-10", "eventType": "full_surrender", "numberOfSegments": 12, "surrenderValuePounds": 362493, "premiums": [ { "pounds": 30000, "date": "1997-09-01" }, { "pounds": 120000, "date": "1998-09-01" } ], "withdrawals": [] }, "expected": { "fullSurrenderGainPounds": 212493, "gainPerSegmentPoundsFloor": 17707, "completeYears": 26, "currentAllowanceRemainingPounds": 150000 } } matched	Industry chargeable-event-gain calculator, fictional inputs; method IPTM3500–3560	fullSurrenderGainPounds: £212,493.00gainPerSegmentPoundsFloor: £17,707.00completeYears: 26currentAllowanceRemainingPounds: £150,000.00	matched
IPTM	IPTM-HMRC-EX2	IPTM-HMRC-EX2 Covered by separate multi-event tests: HMRC’s Amanda example (2022/23, employment income and two onshore gains) is reproduced there with the sum-of-slices method. It sits outside this single-event table harness. covered	IPTM3850 Example 2; IPTM3840	—	covered
IPTM	IPTM-EX-01	IPTM-EX-01 Time Apportionment Rules (non-residence years) — out of scope for v1; require period-of-residence tracking inputs. out of scope	IPTM-deferred	—	out of scope
IPTM	IPTM-EX-02	IPTM-EX-02 This legacy example is classified no-source and is not accepted as calculation ground truth. No authoritative number set or specialist review is recorded. Other published examples do not validate this row. no HMRC source	No authoritative worked-example number set	—	no HMRC source
IPTM	IPTM-EX-03	IPTM-EX-03 Superseded — author's primary markdown example is degenerate (notional income £57,500 stays in higher rate, PSA recalc has no rate-band effect; markdown explicitly notes 'PSA recalculation made NO DIFFERENCE'). Replaced by constructed IPTM-EX-03-OFFSHORE + IPTM-EX-03-ONSHORE. superseded	IPTM-deferred	—	superseded
IPTM	IPTM-EX-05	IPTM-EX-05 Multiple chargeable events are covered by separate tests of the sum-of-slices method, including HMRC IPTM3850 Example 2. This row sits outside the single-event table harness. covered	IPTM3840; IPTM3850 Example 2	—	covered

Care · Local Authority Means-Test (England, Wales, Scotland, Northern Ireland) · 70 rows

Family	ID	What it tests	Source / derivation	Expected (summary)	Status
Care	CARE-ENG-01	England residential — 1p above the upper limit self-funds View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 23250.01, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0, "assessableCapital": 23250.01, "flagsInclude": [ "self-funder-above-upper-capital-limit", "chc-screen-not-indicated" ], "lineKindsInclude": [ "funding_position", "capital", "upper_capital_limit", "lower_capital_limit", "chc_signpost" ], "lineKindsAbsent": [ "tariff_income", "income_floor", "aa_prompt", "aa_stop_rule", "s117", "deprivation_caution", "dpa", "fnc" ] } } matched	CSCAR Regs 2014 reg 12; DHSC LA circular 2026-27 (UCL £23,250)	position: "self_funder"tariffIncomeWeekly: £0.00assessableCapital: £23,250.01flagsInclude: ["self-funder-above-upper-capital-limit","chc-screen-not-indicated"] … +2 more	matched
Care	CARE-ENG-02	England residential — exactly at the upper limit is in the tariff band (£36/wk) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 23250, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 36, "flagsInclude": [ "tariff-band" ], "lineValues": { "tariff_income": 36, "income_floor": 31.8, "upper_capital_limit": 23250, "lower_capital_limit": 14250 } } } matched	CSCAR Regs 2014 regs 12, 25: ceil((23,250 − 14,250) / 250) = 36 steps	position: "tariff_band"tariffIncomeWeekly: £36.00flagsInclude: ["tariff-band"]lineValues: {"tariff_income":36,"income_floor":31.8,"upper_capital_limit":23250,"lower_capital_limit":14250}	matched
Care	CARE-ENG-03	England residential — exactly at the lower limit: income-assessed, no tariff View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 14250, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "flagsInclude": [ "income-assessed" ], "lineValues": { "income_floor": 31.8 }, "lineKindsAbsent": [ "tariff_income" ] } } matched	CSCAR Regs 2014 reg 25 (tariff only above the lower limit); DHSC LA circular 2026-27 (PEA £31.80)	position: "income_assessed"tariffIncomeWeekly: £0.00flagsInclude: ["income-assessed"]lineValues: {"income_floor":31.8} … +1 more	matched
Care	CARE-ENG-04	England residential — £20,000 mid-band tariff (£23/wk) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 20000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 23, "lineValues": { "tariff_income": 23 } } } matched	CSCAR Regs 2014 reg 25: ceil((20,000 − 14,250) / 250) = 23 steps	position: "tariff_band"tariffIncomeWeekly: £23.00lineValues: {"tariff_income":23}	matched
Care	CARE-ENG-05	England residential — 1p above the lower limit rounds up to one £1 step View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 14250.01, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 0, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 1, "lineValues": { "tariff_income": 1 } } } matched	CSCAR Regs 2014 reg 25 (£1 per £250 or part)	position: "tariff_band"tariffIncomeWeekly: £1.00lineValues: {"tariff_income":1}	matched
Care	CARE-ENG-06	England nursing — self-funder still gets FNC £267.68 (not means-tested) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "nursing", "age": 60, "nonPropertyCapital": 100000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0, "lineValues": { "fnc": 267.68 }, "lineAnnualValues": { "fnc": 13919.36 } } } matched	GOV.UK 9 Mar 2026: FNC standard £267.68/wk from 1 Apr 2026; NHS Standing Rules	position: "self_funder"tariffIncomeWeekly: £0.00lineValues: {"fnc":267.68}lineAnnualValues: {"fnc":13919.36}	matched
Care	CARE-ENG-07	England residential — qualifying occupant disregards the £300k home View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 10000, "propertyValue": 300000, "propertyQualifyingOccupant": true, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 200, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "flagsInclude": [ "property-disregarded-qualifying-occupant" ], "lineKindsAbsent": [ "tariff_income" ] } } matched	CSCAR Regs 2014 Sch 2 para 4 (qualifying-occupant disregard)	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00flagsInclude: ["property-disregarded-qualifying-occupant"] … +1 more	matched
Care	CARE-ENG-08	England residential — 12-week disregard window excludes the home View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 20000, "propertyValue": 300000, "propertyQualifyingOccupant": false, "within12WeekDisregard": true, "dpaInterest": false, "weeklyIncome": 200, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 23, "assessableCapital": 20000, "flagsInclude": [ "property-disregarded-twelve-week-disregard" ], "afterDisregard": { "position": "self_funder", "assessableCapital": 290000, "propertySaleExpenseDeduction": 30000 } } } matched	CSCAR Regs 2014 Sch 2 para 2 (12-week property disregard); after the window the home counts at 90% (CSCAR Regs 2014 reg 20(a))	position: "tariff_band"tariffIncomeWeekly: £23.00assessableCapital: £20,000.00flagsInclude: ["property-disregarded-twelve-week-disregard"] … +1 more	matched
Care	CARE-ENG-09	England — CHC indicated for a £500k self-funder (independent of means) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 500000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "yes", "intensity": "yes", "complexity": "yes", "unpredictability": "yes" } }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0, "flagsInclude": [ "chc-screen-indicated" ], "lineKindsInclude": [ "chc_signpost" ] } } matched	National Framework for NHS Continuing Healthcare (DHSC) — CHC is not means-tested	position: "self_funder"tariffIncomeWeekly: £0.00flagsInclude: ["chc-screen-indicated"]lineKindsInclude: ["chc_signpost"]	matched
Care	CARE-ENG-10	England — s.117 aftercare line on top of a computed position View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 30000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": true, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0, "flagsInclude": [ "s117-aftercare-flagged" ], "lineKindsInclude": [ "s117" ] } } matched	Mental Health Act 1983 s.117 (aftercare free, not means-tested)	position: "self_funder"tariffIncomeWeekly: £0.00flagsInclude: ["s117-aftercare-flagged"]lineKindsInclude: ["s117"]	matched
Care	CARE-ENG-11	England — recent gifts raise the deprivation caution View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 12000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 200, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": true, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "flagsInclude": [ "recent-gifts-deprivation-caution" ], "lineKindsInclude": [ "deprivation_caution" ] } } matched	CSCAR Regs 2014 reg 22; statutory guidance Annex E (deprivation of assets)	position: "income_assessed"tariffIncomeWeekly: £0.00flagsInclude: ["recent-gifts-deprivation-caution"]lineKindsInclude: ["deprivation_caution"]	matched
Care	CARE-ENG-12	England home care — home never counted; £30k savings self-fund View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "home_care", "age": 80, "nonPropertyCapital": 30000, "propertyValue": 200000, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0, "assessableCapital": 30000, "flagsInclude": [ "property-disregarded-home-care-setting" ], "lineKindsAbsent": [ "income_floor", "aa_prompt", "aa_stop_rule" ] } } matched	Care and Support statutory guidance Annex B (main residence disregarded for non-residential care)	position: "self_funder"tariffIncomeWeekly: £0.00assessableCapital: £30,000.00flagsInclude: ["property-disregarded-home-care-setting"] … +1 more	matched
Care	CARE-ENG-13	England home care — tariff band with MIG floor and an AA prompt at 80 View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "home_care", "age": 80, "nonPropertyCapital": 18000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 15, "flagsInclude": [ "mig-single-adult-basis", "aa-unclaimed-prompt" ], "lineValues": { "tariff_income": 15, "income_floor": 241.45, "aa_prompt": 114.6 }, "lineKindsAbsent": [ "aa_stop_rule" ], "lineAnnualValues": { "aa_prompt": 5959.2 } } } matched	DHSC LA circular 2026-27 (MIG PC-age+ £241.45); DWP rates 2026/2027 (AA higher £114.60); ceil((18,000 − 14,250) / 250) = 15	position: "tariff_band"tariffIncomeWeekly: £15.00flagsInclude: ["mig-single-adult-basis","aa-unclaimed-prompt"]lineValues: {"tariff_income":15,"income_floor":241.45,"aa_prompt":114.6} … +2 more	matched
Care	CARE-ENG-14	England residential — counted home makes a self-funder; DPA rate surfaced View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 20000, "propertyValue": 250000, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": true, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0, "assessableCapital": 245000, "lineKindsInclude": [ "dpa" ], "dpaBasisPoints": 465, "lineValues": { "property_sale_expense_deduction": 25000 } } } matched	Care and Support (Deferred Payment) Regulations 2014 reg 9; LGA tracker: 4.65% for 1 July–31 December 2026; home valued less 10% for sale expenses: CSCAR Regs 2014 reg 20(a)	position: "self_funder"tariffIncomeWeekly: £0.00assessableCapital: £245,000.00lineKindsInclude: ["dpa"] … +2 more	matched
Care	CARE-SCO-01	Scotland residential — 1p above £36,750 self-funds; FPC still paid View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "scotland", "setting": "residential", "age": 60, "nonPropertyCapital": 36750.01, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0, "lineValues": { "free_personal_care": 260.3 } } } matched	CRAG 2026 via Care Information Scotland (limits from 6 Apr 2026); Community Care (PC&NC) (Scotland) Amendment Regs 2026 (FPC £260.30)	position: "self_funder"tariffIncomeWeekly: £0.00lineValues: {"free_personal_care":260.3}	matched
Care	CARE-SCO-02	Scotland residential — exactly at the upper limit: tariff band £56/wk View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "scotland", "setting": "residential", "age": 60, "nonPropertyCapital": 36750, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 56, "lineValues": { "tariff_income": 56, "income_floor": 37.65, "upper_capital_limit": 36750, "lower_capital_limit": 22750 } } } matched	CRAG 2026: ceil((36,750 − 22,750) / 250) = 56 steps; PEA £37.65	position: "tariff_band"tariffIncomeWeekly: £56.00lineValues: {"tariff_income":56,"income_floor":37.65,"upper_capital_limit":36750,"lower_capital_limit":22750}	matched
Care	CARE-SCO-03	Scotland residential — exactly at the lower limit: income-assessed, no tariff View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "scotland", "setting": "residential", "age": 60, "nonPropertyCapital": 22750, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "lineKindsAbsent": [ "tariff_income" ] } } matched	CRAG 2026 via Care Information Scotland (lower limit £22,750 from 6 Apr 2026)	position: "income_assessed"tariffIncomeWeekly: £0.00lineKindsAbsent: ["tariff_income"]	matched
Care	CARE-SCO-04	Scotland nursing — tariff band plus FPC and free nursing care lines View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "scotland", "setting": "nursing", "age": 60, "nonPropertyCapital": 30000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 29, "lineValues": { "free_personal_care": 260.3, "free_nursing_care": 117.1 }, "lineAnnualValues": { "free_personal_care": 13535.6, "free_nursing_care": 6089.2 } } } matched	Community Care (PC&NC) (Scotland) Amendment Regs 2026 (£260.30 + £117.10 from 1 Apr 2026); ceil((30,000 − 22,750) / 250) = 29	position: "tariff_band"tariffIncomeWeekly: £29.00lineValues: {"free_personal_care":260.3,"free_nursing_care":117.1}lineAnnualValues: {"free_personal_care":13535.6,"free_nursing_care":6089.2}	matched
Care	CARE-SCO-05	Scotland home care — free personal care at all ages View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "scotland", "setting": "home_care", "age": 60, "nonPropertyCapital": 50000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "free_personal_care", "tariffIncomeWeekly": 0, "flagsInclude": [ "scotland-home-care-free-personal-care" ], "lineKindsAbsent": [ "capital", "upper_capital_limit", "tariff_income" ] } } matched	Community Care and Health (Scotland) Act 2002; COSLA charging guidance 2026-27	position: "free_personal_care"tariffIncomeWeekly: £0.00flagsInclude: ["scotland-home-care-free-personal-care"]lineKindsAbsent: ["capital","upper_capital_limit","tariff_income"]	matched
Care	CARE-SCO-06	Scotland — an unsure CHC answer maps to the consider level View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "scotland", "setting": "residential", "age": 60, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 200, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "unsure", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "flagsInclude": [ "chc-screen-consider" ] } } matched	Hospital Based Complex Clinical Care guidance (Scottish Government)	position: "income_assessed"tariffIncomeWeekly: £0.00flagsInclude: ["chc-screen-consider"]	matched
Care	CARE-WAL-01	Wales residential — 1p above the £50,000 single limit self-funds View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 60, "nonPropertyCapital": 50000.01, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0 } } matched	gov.wales charging guidance; Age Cymru fs10w May 2026 §5	position: "self_funder"tariffIncomeWeekly: £0.00	matched
Care	CARE-WAL-02	Wales residential — exactly £50,000: the LA assists, no tariff, MIA floor View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 60, "nonPropertyCapital": 50000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "lineValues": { "income_floor": 46.35, "upper_capital_limit": 50000 }, "lineKindsAbsent": [ "lower_capital_limit", "tariff_income" ] } } matched	Age Cymru fs10w May 2026 §5 (cliff edge) + §10 (Minimum Income Amount £46.35)	position: "income_assessed"tariffIncomeWeekly: £0.00lineValues: {"income_floor":46.35,"upper_capital_limit":50000}lineKindsAbsent: ["lower_capital_limit","tariff_income"]	matched
Care	CARE-WAL-03	Wales nursing — dated 2026/27 FNC components remain separate View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "nursing", "calculationDate": "2026-08-03", "age": 60, "nonPropertyCapital": 60000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0, "flagsInclude": [ "wales-fnc-rate-published-subject-to-review" ], "lineKindsInclude": [ "fnc", "fnc_social_services_incidental", "fnc_combined" ], "lineValues": { "fnc": 236.99, "fnc_social_services_incidental": 9.61, "fnc_combined": 246.6 }, "lineAnnualValues": { "fnc": 12323.48, "fnc_social_services_incidental": 499.72, "fnc_combined": 12823.2 } } } matched	Vale of Glamorgan Council Charging Policy 2026/27 (dated 1 Apr 2026): all-Wales LHB/NHS component £236.99/week plus separately labelled Social Services FNC incidental component £9.61/week, expressly subject to review by Health; Welsh Government FNC Interim Policy Statement confirms the all-Wales/payment structure	position: "self_funder"tariffIncomeWeekly: £0.00flagsInclude: ["wales-fnc-rate-published-subject-to-review"]lineKindsInclude: ["fnc","fnc_social_services_incidental","fnc_combined"] … +2 more	matched
Care	CARE-WAL-04	Wales home care — £25,000 savings is above the £24,000 limit, but the £100 cap still binds (charged, not self-funding) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "home_care", "age": 60, "nonPropertyCapital": 25000, "propertyValue": 150000, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "charged_capped", "tariffIncomeWeekly": 0, "assessableCapital": 25000, "lineValues": { "max_weekly_charge": 100, "upper_capital_limit": 24000 }, "flagsInclude": [ "charged-at-capped-maximum-weekly-charge" ] } } matched	Care and Support (Charging) (Wales) Regulations 2015, regs 7(1), 11(1)–(2)(b); Welsh Government non-residential charging guidance: £24,000 capital limit and £100 weekly cap	position: "charged_capped"tariffIncomeWeekly: £0.00assessableCapital: £25,000.00lineValues: {"max_weekly_charge":100,"upper_capital_limit":24000} … +1 more	matched
Care	CARE-WAL-05	Wales home care — £20,000 savings: assisted, capped at £100/wk View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "home_care", "age": 60, "nonPropertyCapital": 20000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "lineValues": { "max_weekly_charge": 100 }, "lineKindsAbsent": [ "income_floor", "tariff_income" ] } } matched	gov.wales charging guidance (assistance at/below £24,000; £100/wk maximum charge)	position: "income_assessed"tariffIncomeWeekly: £0.00lineValues: {"max_weekly_charge":100}lineKindsAbsent: ["income_floor","tariff_income"]	matched
Care	CARE-WAL-06	Wales — CHC indicated routes to the local health board View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 60, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 200, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "yes", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "flagsInclude": [ "chc-screen-indicated" ] } } matched	Continuing NHS Healthcare: National Framework for Wales	position: "income_assessed"tariffIncomeWeekly: £0.00flagsInclude: ["chc-screen-indicated"]	matched
Care	CARE-NI-01	NI residential — £20,000 mid-band tariff with the NI PEA View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "northern_ireland", "setting": "residential", "age": 60, "nonPropertyCapital": 20000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 23, "lineValues": { "tariff_income": 23, "income_floor": 36.62 } } } matched	DoH NI Circular HSC (CHU) 1/2026, dated 12 March 2026: limits £23,250/£14,250, tariff £1 per £250, personal expenses allowance £36.62 from 6 April 2026	position: "tariff_band"tariffIncomeWeekly: £23.00lineValues: {"tariff_income":23,"income_floor":36.62}	matched
Care	CARE-NI-02	NI nursing — self-funder still gets the £100 RNCC View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "northern_ireland", "setting": "nursing", "age": 60, "nonPropertyCapital": 30000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0, "lineValues": { "fnc": 100 }, "lineAnnualValues": { "fnc": 5200 } } } matched	nidirect: the HSC trust pays £100/wk towards the nursing element where needs are assessed	position: "self_funder"tariffIncomeWeekly: £0.00lineValues: {"fnc":100}lineAnnualValues: {"fnc":5200}	matched
Care	CARE-NI-03	NI home care — trust-discretionary position, no figures claimed View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "northern_ireland", "setting": "home_care", "age": 80, "nonPropertyCapital": 40000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "discretionary", "tariffIncomeWeekly": 0, "flagsInclude": [ "ni-home-care-discretionary" ], "lineKindsAbsent": [ "aa_prompt", "capital", "upper_capital_limit" ] } } matched	nidirect / DoH NI: most community care not charged; free at 75+ or on a means-tested benefit	position: "discretionary"tariffIncomeWeekly: £0.00flagsInclude: ["ni-home-care-discretionary"]lineKindsAbsent: ["aa_prompt","capital","upper_capital_limit"]	matched
Care	CARE-NI-04	NI residential — benefit in payment surfaces the trust-funded 28-day stop rule View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "northern_ireland", "setting": "residential", "age": 70, "nonPropertyCapital": 30000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0, "flagsInclude": [ "disability-benefit-in-payment" ], "lineKindsInclude": [ "aa_stop_rule" ], "lineKindsAbsent": [ "aa_prompt" ] } } matched	SS (Attendance Allowance) Regs 1991 regs 7-8 (28-day stop; continues for self-funders)	position: "self_funder"tariffIncomeWeekly: £0.00flagsInclude: ["disability-benefit-in-payment"]lineKindsInclude: ["aa_stop_rule"] … +1 more	matched
Care	CARE-ENG-15	England home care — age 66, confirmed below Pension Credit age: working-age minimum income guarantee View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "home_care", "age": 66, "reachedStatePensionAge": false, "nonPropertyCapital": 18000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 15, "flagsInclude": [ "mig-single-adult-basis" ], "lineValues": { "tariff_income": 15, "income_floor": 120.4 }, "lineKindsAbsent": [ "aa_prompt", "aa_stop_rule" ], "warningsAbsent": [ "SPA_AMBIGUOUS_AT_66" ] } } matched	DHSC local-authority circular 2026/27: minimum income guarantee bands by Pension Credit age; State Pension age transition from 66 to 67	position: "tariff_band"tariffIncomeWeekly: £15.00flagsInclude: ["mig-single-adult-basis"]lineValues: {"tariff_income":15,"income_floor":120.4} … +2 more	matched
Care	CARE-ENG-16	England home care — age 66, confirmed at State Pension age: pensioner minimum income guarantee View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "home_care", "age": 66, "reachedStatePensionAge": true, "nonPropertyCapital": 18000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 15, "flagsInclude": [ "mig-single-adult-basis", "aa-unclaimed-prompt" ], "lineValues": { "tariff_income": 15, "income_floor": 241.45, "aa_prompt": 114.6 }, "lineKindsAbsent": [ "aa_stop_rule" ], "warningsAbsent": [ "SPA_AMBIGUOUS_AT_66" ] } } matched	DHSC local-authority circular 2026/27: minimum income guarantee bands by Pension Credit age	position: "tariff_band"tariffIncomeWeekly: £15.00flagsInclude: ["mig-single-adult-basis","aa-unclaimed-prompt"]lineValues: {"tariff_income":15,"income_floor":241.45,"aa_prompt":114.6} … +2 more	matched
Care	CARE-ENG-17	England home care — age 66, status unanswered: working-age minimum income guarantee with an explicit warning View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "home_care", "age": 66, "nonPropertyCapital": 18000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 15, "flagsInclude": [ "mig-single-adult-basis" ], "lineValues": { "tariff_income": 15, "income_floor": 120.4 }, "lineKindsAbsent": [ "aa_prompt", "aa_stop_rule" ], "warningsInclude": [ "SPA_AMBIGUOUS_AT_66" ] } } matched	DHSC local-authority circular 2026/27. Derived boundary case: missing age-status evidence uses the higher modelled charge, without an Attendance Allowance prompt	position: "tariff_band"tariffIncomeWeekly: £15.00flagsInclude: ["mig-single-adult-basis"]lineValues: {"tariff_income":15,"income_floor":120.4} … +2 more	matched
Care	CARE-ENG-18	England residential — £25,000 home, nothing else: 90% counts, tariff band View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 0, "propertyValue": 25000, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 33, "assessableCapital": 22500, "lineValues": { "property_sale_expense_deduction": 2500, "tariff_income": 33, "income_floor": 31.8 }, "lineKindsAbsent": [ "property_secured_debt" ] } } matched	CSCAR Regs 2014 (SI 2014/2672) reg 20(a) (legislation.gov.uk, read 2026-09-24); DHSC LA circular 2026-27 limits. (22,500 − 14,250) / 250 = 33	position: "tariff_band"tariffIncomeWeekly: £33.00assessableCapital: £22,500.00lineValues: {"property_sale_expense_deduction":2500,"tariff_income":33,"income_floor":31.8} … +1 more	matched
Care	CARE-ENG-19	England residential — 12-week window, then £300,000 home at 90% View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 80, "nonPropertyCapital": 10000, "propertyValue": 300000, "propertyQualifyingOccupant": false, "within12WeekDisregard": true, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "reachedStatePensionAge": true, "admissionDate": "2026-10-01" }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineKindsAbsent": [ "property_sale_expense_deduction", "property_secured_debt" ], "afterDisregard": { "position": "self_funder", "assessableCapital": 280000, "propertySaleExpenseDeduction": 30000 } } } matched	CSCAR Regs 2014 Sch 2 para 2 and reg 20(a). After the window: 10,000 + 300,000 − 30,000 = 280,000	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineKindsAbsent: ["property_sale_expense_deduction","property_secured_debt"] … +1 more	matched
Care	CARE-ENG-20	England residential — mortgage secured on the home is deducted after the 10% View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 60, "nonPropertyCapital": 5000, "propertyValue": 200000, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "propertySecuredDebt": 50000 }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0, "assessableCapital": 135000, "lineValues": { "property_sale_expense_deduction": 20000, "property_secured_debt": 50000 } } } matched	CSCAR Regs 2014 reg 20(a)-(b). 200,000 − 20,000 − 50,000 + 5,000 = 135,000	position: "self_funder"tariffIncomeWeekly: £0.00assessableCapital: £135,000.00lineValues: {"property_sale_expense_deduction":20000,"property_secured_debt":50000}	matched
Care	CARE-SCO-07	Scotland residential — £100,000 home counts at £90,000 View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "scotland", "setting": "residential", "age": 60, "nonPropertyCapital": 0, "propertyValue": 100000, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "self_funder", "tariffIncomeWeekly": 0, "assessableCapital": 90000, "lineValues": { "property_sale_expense_deduction": 10000 } } } matched	National Assistance (Assessment of Resources) Regs 1992 (SI 1992/2977) reg 23(1); CRAG (Scotland) para 06014	position: "self_funder"tariffIncomeWeekly: £0.00assessableCapital: £90,000.00lineValues: {"property_sale_expense_deduction":10000}	matched
Care	CARE-SCO-08	Scotland — CHC indicators point to hospital-based care, not a CHC checklist View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "scotland", "setting": "residential", "age": 60, "nonPropertyCapital": 0, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "yes", "intensity": "yes", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "flagsInclude": [ "chc-screen-indicated" ], "lineLabelIncludes": { "chc_signpost": "Hospital Based Complex Clinical Care" }, "lineLabelExcludes": { "chc_signpost": "checklist" } } } matched	Scottish Government DL(2015)11 Hospital Based Complex Clinical Care (from 1 June 2015)	position: "income_assessed"tariffIncomeWeekly: £0.00flagsInclude: ["chc-screen-indicated"]lineLabelIncludes: {"chc_signpost":"Hospital Based Complex Clinical Care"} … +1 more	matched
Care	CARE-WAL-07	Wales residential — Savings Credit £13.16, qualifying income £230.00 (not above the guarantee): disregard £5.75 (para 40(1)(b)) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 88, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 251.16, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 13.16, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 52.1 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-award" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Financial Assessment) (Wales) Regs 2015 (SI 2015/1844) Sch 1 para 40 (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); MIA £46.35. QI £230.00: Savings Credit 60% × (£230.00 − £208.07) = £13.16; guarantee credit £238.00 − £230.00 = £8.00; total income £251.16. Disregard min(£13.16, £5.75) = £5.75; retained £46.35 + £5.75 = £52.10.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":52.1} … +3 more	matched
Care	CARE-WAL-08	Wales residential — Savings Credit £2.36, qualifying income £212.00: the disregard is the award, £2.36 (para 40(1)(a)) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 86, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 240.36, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 2.36, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 48.71 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-award" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Financial Assessment) (Wales) Regs 2015 (SI 2015/1844) Sch 1 para 40 (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); MIA £46.35. QI £212.00: Savings Credit 60% × £3.93 = £2.36; guarantee credit £26.00; total £240.36. Retained £46.35 + £2.36 = £48.71.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":48.71} … +3 more	matched
Care	CARE-WAL-09	Wales residential — Savings Credit £3.00, qualifying income £213.07: disregard £3.00, not £5.75 View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 85, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 241, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 3, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 49.35 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-award" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Financial Assessment) (Wales) Regs 2015 (SI 2015/1844) Sch 1 para 40 (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); MIA £46.35. QI £213.07: Savings Credit 60% × £5.00 = £3.00; guarantee credit £24.93; total £241.00. Retained £46.35 + £3.00 = £49.35.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":49.35} … +3 more	matched
Care	CARE-WAL-10	Wales residential — no Savings Credit, 88, qualifying income £320.00 (above the guarantee): flat £5.75 (para 40(2)) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 88, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 320, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 0, "pcQualifyingIncomeAboveGuarantee": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 52.1 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-flat-above-guarantee" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Financial Assessment) (Wales) Regs 2015 (SI 2015/1844) Sch 1 para 40 (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); MIA £46.35. Limb (2) applies whether or not Savings Credit is paid. Retained £46.35 + £5.75 = £52.10.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":52.1} … +3 more	matched
Care	CARE-WAL-11	Wales residential — no Savings Credit, 64, qualifying income above the guarantee: nil (para 40(2)(b) needs 65) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 64, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 320, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 0, "pcQualifyingIncomeAboveGuarantee": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 46.35 }, "flagsAbsent": [ "savings-credit-disregard-applied", "savings-credit-disregard-not-calculated" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelExcludes": { "income_floor": "Savings Credit" } } } matched	Care and Support (Financial Assessment) (Wales) Regs 2015 (SI 2015/1844) Sch 1 para 40 (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); MIA £46.35. Neither limb applies: no Savings Credit, and under 65. Retained £46.35.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":46.35} … +3 more	matched
Care	CARE-WAL-12	Wales residential — Savings Credit £5.75, qualifying income not stated: £5.75 (both limbs give £5.75) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 88, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 243.75, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 5.75 }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 52.1 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-either-limb" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Financial Assessment) (Wales) Regs 2015 (SI 2015/1844) Sch 1 para 40 (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); MIA £46.35. An award of at least £5.75 gives £5.75 whether qualifying income is at or above the guarantee (every recipient is 65 or over, SPCA 2002 s.3(1)(a)). Retained £52.10.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":52.1} … +3 more	matched
Care	CARE-WAL-13	Wales residential — Savings Credit £5.74, qualifying income not above the guarantee: £5.74 View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 88, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 243.74, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 5.74, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 52.09 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-award" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Financial Assessment) (Wales) Regs 2015 (SI 2015/1844) Sch 1 para 40 (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); MIA £46.35. QI £217.63: Savings Credit 60% × £9.56 = £5.736, a part-penny rounded up in the claimant's favour (State Pension Credit Regs 2002 reg 7(4)) = £5.74; guarantee credit £20.37; total £243.74. Retained £46.35 + £5.74 = £52.09.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":52.09} … +3 more	matched
Care	CARE-WAL-14	Wales residential — no Savings Credit, 70, qualifying income exactly £238.00 (not exceeding the guarantee): nil View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 70, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 238, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 0, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 46.35 }, "flagsAbsent": [ "savings-credit-disregard-applied", "savings-credit-disregard-not-calculated" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelExcludes": { "income_floor": "Savings Credit" } } } matched	Care and Support (Financial Assessment) (Wales) Regs 2015 (SI 2015/1844) Sch 1 para 40 (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); MIA £46.35. 'Not exceeding' includes equality, so limb (2) does not apply; no award, so limb (1) gives nil. Retained £46.35.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":46.35} … +3 more	matched
Care	CARE-WAL-15	Wales residential — no Savings Credit, 70, qualifying income £238.01 (1p above the guarantee): flat £5.75 View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 70, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 238.01, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 0, "pcQualifyingIncomeAboveGuarantee": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 52.1 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-flat-above-guarantee" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Financial Assessment) (Wales) Regs 2015 (SI 2015/1844) Sch 1 para 40 (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); MIA £46.35. 1p above the guarantee brings in limb (2). Retained £52.10.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":52.1} … +3 more	matched
Care	CARE-WAL-16	Wales residential — Savings Credit ticked but no award or qualifying-income fact: Minimum Income Amount only, disregard not calculated, warning View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 91, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 220, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "receivesSavingsCredit": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 46.35 }, "flagsInclude": [ "savings-credit-disregard-not-calculated" ], "flagsAbsent": [ "savings-credit-disregard-applied" ], "warningsInclude": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "the Savings Credit disregard has not been calculated" } } } matched	Care and Support (Financial Assessment) (Wales) Regs 2015 (SI 2015/1844) Sch 1 para 40 (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); MIA £46.35. The facts that size the disregard are missing, so no flat £5.75 is substituted: the floor line states £46.35 with the disregard not calculated and the warning states both limbs.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":46.35} … +4 more	matched
Care	CARE-WAL-17	Wales residential — 85, no Savings Credit facts entered: Minimum Income Amount only, disregard not calculated, warning View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "wales", "setting": "residential", "age": 85, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 46.35 }, "flagsInclude": [ "savings-credit-disregard-not-calculated" ], "flagsAbsent": [ "savings-credit-disregard-applied" ], "warningsInclude": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "the Savings Credit disregard has not been calculated" } } } matched	Care and Support (Financial Assessment) (Wales) Regs 2015 (SI 2015/1844) Sch 1 para 40 (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); MIA £46.35. Aged 65 or over, so limb (2) may apply; the qualifying-income fact is missing. Floor £46.35 with the disregard not calculated, plus the warning.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":46.35} … +4 more	matched
Care	CARE-NI-05	NI residential — £20,000 home alone counts at £18,000: tariff £15 View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "northern_ireland", "setting": "residential", "age": 60, "nonPropertyCapital": 0, "propertyValue": 20000, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "tariff_band", "tariffIncomeWeekly": 15, "assessableCapital": 18000, "lineValues": { "property_sale_expense_deduction": 2000, "tariff_income": 15 } } } matched	HPSS (Assessment of Resources) Regs (NI) 1993 (SR 1993/127) reg 23(1); DoH NI CRAG para 6.011. (18,000 − 14,250) / 250 = 15	position: "tariff_band"tariffIncomeWeekly: £15.00assessableCapital: £18,000.00lineValues: {"property_sale_expense_deduction":2000,"tariff_income":15}	matched
Care	CARE-NI-06	NI — CHC indicators point to the hospital-setting question, not a CHC checklist View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "northern_ireland", "setting": "nursing", "age": 60, "nonPropertyCapital": 0, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": false, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "yes", "intensity": "no", "complexity": "no", "unpredictability": "no" } }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "flagsInclude": [ "chc-screen-indicated" ], "lineLabelIncludes": { "chc_signpost": "setting other than a hospital" }, "lineLabelExcludes": { "chc_signpost": "checklist" } } } matched	DoH NI Circular HSC (ECCU) 1/2021 (single eligibility question from 11 February 2021)	position: "income_assessed"tariffIncomeWeekly: £0.00flagsInclude: ["chc-screen-indicated"]lineLabelIncludes: {"chc_signpost":"setting other than a hospital"} … +1 more	matched
Care	CARE-ENG-21	England residential — qualifying income £238.00 (not above the guarantee), Savings Credit £17.96: disregard £7.30 (para 40(1)) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 88, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 255.96, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 17.96, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 39.1 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-award" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £31.80. QI £238.00: Savings Credit 60% × (£238.00 − £208.07) = £17.96 (a part-penny rounded up, PC Regs reg 7(4)); guarantee credit nil; total income £255.96. Disregard min(£17.96, £7.30) = £7.30; retained £31.80 + £7.30 = £39.10.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":39.1} … +3 more	matched
Care	CARE-ENG-22	England residential — Savings Credit £3.00, qualifying income £213.07: disregard the whole award, £3.00 (para 40(1)) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 85, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 241, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 3, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 34.8 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-award" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £31.80. QI £213.07: Savings Credit 60% × (£213.07 − £208.07) = £3.00; guarantee credit £238.00 − £213.07 = £24.93; total income £241.00. Disregard min(£3.00, £7.30) = £3.00; retained £31.80 + £3.00 = £34.80.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":34.8} … +3 more	matched
Care	CARE-ENG-23	England residential — Savings Credit exactly £7.30, qualifying income £220.23: disregard £7.30 View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 86, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 245.3, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 7.3, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 39.1 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-award" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £31.80. QI £220.23: Savings Credit 60% × (£220.23 − £208.07) = £7.30 (7.296p rounded up, reg 7(4)); guarantee credit £17.77; total income £245.30. Disregard min(£7.30, £7.30) = £7.30; retained £39.10.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":39.1} … +3 more	matched
Care	CARE-ENG-24	England residential — Savings Credit £7.29, qualifying income £220.22: disregard £7.29 (1p below the limit) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 86, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 245.29, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 7.29, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 39.09 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-award" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £31.80. QI £220.22: Savings Credit 60% × (£220.22 − £208.07) = £7.29; guarantee credit £17.78; total income £245.29. Disregard min(£7.29, £7.30) = £7.29; retained £31.80 + £7.29 = £39.09.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":39.09} … +3 more	matched
Care	CARE-ENG-25	England residential — no Savings Credit, 70, qualifying income exactly £238.00: no disregard (not exceeding the guarantee) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 70, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 238, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 0, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 31.8 }, "flagsAbsent": [ "savings-credit-disregard-applied", "savings-credit-disregard-not-calculated" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ] } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £31.80. QI £238.00 is not in excess of the guarantee, so para 40(2) does not apply, and no Savings Credit is paid, so para 40(1) gives nil; retained £31.80.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":31.8} … +2 more	matched
Care	CARE-ENG-26	England residential — no Savings Credit, 70, qualifying income £238.01: flat £7.30 (para 40(2), 1p above the guarantee) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 70, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 238.01, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 0, "pcQualifyingIncomeAboveGuarantee": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 39.1 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-flat-above-guarantee" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £31.80. QI £238.01 exceeds the guarantee and the person is 65 or over, so para 40(2) gives a flat £7.30 whether or not Savings Credit is paid; retained £31.80 + £7.30 = £39.10.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":39.1} … +3 more	matched
Care	CARE-ENG-27	England residential — 67, full new State Pension £241.30 only, no Savings Credit: flat £7.30 (para 40(2)) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 67, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 241.3, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 0, "pcQualifyingIncomeAboveGuarantee": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 39.1 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-flat-above-guarantee" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £31.80. QI £241.30 (the full new State Pension, 2026-27) exceeds £238.00 and the person is 65 or over; Savings Credit cannot be paid (State Pension age reached after 5 April 2016), and para 40(2) gives a flat £7.30 whether or not it is; retained £39.10.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":39.1} … +3 more	matched
Care	CARE-ENG-28	England residential — 64, qualifying income £250.00, no Savings Credit: no disregard (para 40(2) needs 65) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 64, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 0, "pcQualifyingIncomeAboveGuarantee": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 31.8 }, "flagsAbsent": [ "savings-credit-disregard-applied", "savings-credit-disregard-not-calculated" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ] } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £31.80. QI £250.00 exceeds the guarantee but the person is under 65, so para 40(2) does not apply, and no Savings Credit is paid; retained £31.80.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":31.8} … +2 more	matched
Care	CARE-ENG-29	England residential — 65, qualifying income £240.00, no Savings Credit: flat £7.30 (para 40(2), below State Pension age) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 65, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 240, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 0, "pcQualifyingIncomeAboveGuarantee": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 39.1 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-flat-above-guarantee" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £31.80. QI £240.00 exceeds the guarantee and the person has attained 65, so para 40(2) gives a flat £7.30 although no Savings Credit is paid; retained £39.10.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":39.1} … +3 more	matched
Care	CARE-ENG-30	England residential — 85, qualifying income £278.00, Savings Credit £1.96: flat £7.30 (para 40(2), not the award) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 85, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 279.96, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 1.96, "pcQualifyingIncomeAboveGuarantee": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 39.1 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-flat-above-guarantee" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £31.80. QI £278.00: Savings Credit £17.96 − 40% × (£278.00 − £238.00) = £17.96 − £16.00 = £1.96 (PC Regs reg 7(1), (4)); total income £279.96. QI exceeds the guarantee and the person is 65 or over, so para 40(2) gives £7.30, not the award; retained £39.10.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":39.1} … +3 more	matched
Care	CARE-ENG-31	England care at home — 84, qualifying income £300.00, no Savings Credit: MIG plus the flat £7.30 (para 40(2)) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "home_care", "age": 84, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 300, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 0, "pcQualifyingIncomeAboveGuarantee": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 248.75 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-flat-above-guarantee" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06), applied to care at home in place of the full disregard in the statutory guidance (Annex C, paragraph 30); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); MIG (Pension Credit age and over) £241.45. QI £300.00 exceeds the guarantee and the person is 65 or over; retained £241.45 + £7.30 = £248.75.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":248.75} … +3 more	matched
Care	CARE-ENG-32	England care at home — Savings Credit £4.16, qualifying income £215.00: MIG plus the award, £4.16 (para 40(1)) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "home_care", "age": 84, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 242.16, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 4.16, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 245.61 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-award" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06), applied to care at home in place of the full disregard in the statutory guidance (Annex C, paragraph 30); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); MIG (Pension Credit age and over) £241.45. QI £215.00: Savings Credit 60% × (£215.00 − £208.07) = £4.16 (4.158p rounded up, reg 7(4)); guarantee credit £23.00; total income £242.16. Disregard min(£4.16, £7.30) = £4.16; retained £241.45 + £4.16 = £245.61.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":245.61} … +3 more	matched
Care	CARE-ENG-33	England residential — Savings Credit ticked but no award or qualifying-income fact: Personal Expenses Allowance only, disregard not calculated, warning View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "england", "setting": "residential", "age": 88, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "receivesSavingsCredit": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 31.8 }, "flagsInclude": [ "savings-credit-disregard-not-calculated" ], "flagsAbsent": [ "savings-credit-disregard-applied" ], "warningsInclude": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "the Savings Credit disregard has not been calculated" }, "lineLabelExcludes": { "income_floor": "Minimum Income Amount" } } } matched	Care and Support (Charging and Assessment of Resources) Regs 2014 (SI 2014/2672) Sch 1 para 40, amounts as amended by SI 2026/213 reg 2(4) (legislation.gov.uk, version valid from 2026-04-06); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £31.80. The facts that size the disregard are missing, so no flat £7.30 is substituted: the floor line states £31.80 with the disregard not calculated and the warning states both limbs.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":31.8} … +5 more	matched
Care	CARE-SCO-09	Scotland residential — no Savings Credit, 88, qualifying income £300.00: flat £8.95 (para 28G, above the guarantee) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "scotland", "setting": "residential", "age": 88, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 300, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 0, "pcQualifyingIncomeAboveGuarantee": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 46.6 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-flat-above-guarantee" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	National Assistance (Assessment of Resources) Regs 1992 (SI 1992/2977) Sch 3 para 28G, amounts substituted by SSI 2026/42 reg 2(4) (legislation.gov.uk); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £37.65. QI £300.00 exceeds the guarantee and the person is 65 or over, so the flat £8.95 applies whether or not Savings Credit is paid; retained £37.65 + £8.95 = £46.60.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":46.6} … +3 more	matched
Care	CARE-SCO-10	Scotland residential — Savings Credit £3.00, qualifying income £213.07: disregard the whole award, £3.00 (para 28G) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "scotland", "setting": "residential", "age": 85, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 241, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 3, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 40.65 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-award" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	National Assistance (Assessment of Resources) Regs 1992 (SI 1992/2977) Sch 3 para 28G, amounts substituted by SSI 2026/42 reg 2(4) (legislation.gov.uk); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £37.65. QI £213.07: Savings Credit 60% × (£213.07 − £208.07) = £3.00; guarantee credit £24.93; total income £241.00. Disregard min(£3.00, £8.95) = £3.00; retained £37.65 + £3.00 = £40.65.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":40.65} … +3 more	matched
Care	CARE-SCO-11	Scotland residential — Savings Credit ticked but no award or qualifying-income fact: Personal Expenses Allowance only, disregard not calculated, warning View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "scotland", "setting": "residential", "age": 88, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "receivesSavingsCredit": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 37.65 }, "flagsInclude": [ "savings-credit-disregard-not-calculated" ], "flagsAbsent": [ "savings-credit-disregard-applied" ], "warningsInclude": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "the Savings Credit disregard has not been calculated" }, "lineLabelExcludes": { "income_floor": "Minimum Income Amount" } } } matched	National Assistance (Assessment of Resources) Regs 1992 (SI 1992/2977) Sch 3 para 28G, amounts substituted by SSI 2026/42 reg 2(4) (legislation.gov.uk); standard minimum guarantee £238.00 single (State Pension Credit Regs 2002 reg 6(1) as up-rated by SI 2026/148 art 29); qualifying income per SPCA 2002 s.15 and PC Regs reg 9 (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income (PC Regs reg 15(6)); PEA £37.65. The facts that size the disregard are missing, so no flat £8.95 is substituted: the floor line states £37.65 with the disregard not calculated and the warning states both limbs.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":37.65} … +5 more	matched
Care	CARE-NI-07	Northern Ireland residential — no Savings Credit, 88, qualifying income £300.00: flat £5.75 (para 27H, above the guarantee) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "northern_ireland", "setting": "residential", "age": 88, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 300, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 0, "pcQualifyingIncomeAboveGuarantee": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 42.37 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-flat-above-guarantee" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	HPSS (Assessment of Resources) Regs (NI) 1993 (SR 1993/127) Sch 3 para 27H, amounts from SR 2010/65 reg 7; DoH NI Circular HSC (CHU) 1/2026; standard minimum guarantee £238.00 single (SR 2026/59, as in Great Britain); qualifying income as for Pension Credit (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income; PEA £36.62. QI £300.00 exceeds the guarantee and the person is 65 or over, so the flat £5.75 applies whether or not Savings Credit is paid; retained £36.62 + £5.75 = £42.37.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":42.37} … +3 more	matched
Care	CARE-NI-08	Northern Ireland residential — Savings Credit £3.00, qualifying income £213.07: disregard the whole award, £3.00 (para 27H) View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "northern_ireland", "setting": "residential", "age": 85, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 241, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "savingsCreditAwardWeekly": 3, "pcQualifyingIncomeAboveGuarantee": false }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 39.62 }, "flagsInclude": [ "savings-credit-disregard-applied", "savings-credit-disregard-basis-award" ], "warningsAbsent": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "plus the Savings Credit disregard" } } } matched	HPSS (Assessment of Resources) Regs (NI) 1993 (SR 1993/127) Sch 3 para 27H, amounts from SR 2010/65 reg 7; DoH NI Circular HSC (CHU) 1/2026; standard minimum guarantee £238.00 single (SR 2026/59, as in Great Britain); qualifying income as for Pension Credit (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income; PEA £36.62. QI £213.07: Savings Credit 60% × (£213.07 − £208.07) = £3.00; guarantee credit £24.93; total income £241.00. Disregard min(£3.00, £5.75) = £3.00; retained £36.62 + £3.00 = £39.62.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":39.62} … +3 more	matched
Care	CARE-NI-09	Northern Ireland residential — Savings Credit ticked but no award or qualifying-income fact: Personal Expenses Allowance only, disregard not calculated, warning View inputs and all expected results Regression example data, in its recorded units. { "input": { "nation": "northern_ireland", "setting": "residential", "age": 88, "nonPropertyCapital": 10000, "propertyValue": 0, "propertyQualifyingOccupant": false, "within12WeekDisregard": false, "dpaInterest": false, "weeklyIncome": 250, "receivesDisabilityBenefit": true, "s117Aftercare": false, "recentGifts": false, "chc": { "natureHealthDriven": "no", "intensity": "no", "complexity": "no", "unpredictability": "no" }, "receivesSavingsCredit": true }, "expected": { "position": "income_assessed", "tariffIncomeWeekly": 0, "assessableCapital": 10000, "lineValues": { "income_floor": 36.62 }, "flagsInclude": [ "savings-credit-disregard-not-calculated" ], "flagsAbsent": [ "savings-credit-disregard-applied" ], "warningsInclude": [ "CARE_SAVINGS_DISREGARD_NOT_CALCULATED" ], "lineLabelIncludes": { "income_floor": "the Savings Credit disregard has not been calculated" }, "lineLabelExcludes": { "income_floor": "Minimum Income Amount" } } } matched	HPSS (Assessment of Resources) Regs (NI) 1993 (SR 1993/127) Sch 3 para 27H, amounts from SR 2010/65 reg 7; DoH NI Circular HSC (CHU) 1/2026; standard minimum guarantee £238.00 single (SR 2026/59, as in Great Britain); qualifying income as for Pension Credit (excludes Pension Credit itself); savings £10,000, so no Pension Credit deemed income; PEA £36.62. The facts that size the disregard are missing, so no flat £5.75 is substituted: the floor line states £36.62 with the disregard not calculated and the warning states both limbs.	position: "income_assessed"tariffIncomeWeekly: £0.00assessableCapital: £10,000.00lineValues: {"income_floor":36.62} … +5 more	matched

— 07

Methodology

Open-question defaults

Where HMRC is ambiguous, we record the reading we apply.

Seven points were open when the engine was designed. Two of them have since been resolved from HMRC's manual. For each of the other five we record the reading we apply, why we chose it and the alternative reading, and keep that record available on request. Ask us for that record before your firm adopts the output.

Questions? info@paraplanai.co.uk →

— 08

Professional responsibility

A calculation tool. Not a substitute for the adviser.

ParaplanAI is a calculation tool, not a provider of financial or tax advice. The regulated adviser using it retains full professional responsibility for every figure that reaches a client file — which is why every calculation is independently verifiable against the cited HMRC method shown on this page.

ParaplanAI does not hold separate professional-indemnity insurance. The tool’s assurance is its transparency: every step shown, every HMRC reference cited, every filed result retained with the inputs and rule versions needed to check it. The adviser’s own review and their firm’s PI cover are the professional backstop.

— 09

Verified against

Every calculation, and the primary source it's checked against.

Each calculation family is built and tested against the HMRC manual section and the Act below. The references link to the gov.uk manual and to legislation.gov.uk. The pension and bond annexes print HMRC manual codes beside their working; the Acts are listed here, not on the annex.

Annual allowance · carry forward · taper · MPAA

PTM051100 · PTM055100 · PTM057100 · PTM056510

Defined-benefit pension input amount

PTM053301 · FA 2004 s.235

Lump sum / lump sum & death benefit allowance

PTM171000 · PTM172000 · FA 2024 Sch 9

Chargeable-event gain (investment bond)

ITTOIA 2005 ss.461–546 · IPTM3500

Top-slicing relief — post-2021/22 PSA/SRB recalc

ITTOIA 2005 ss.535–537 · IPTM3820 · FA 2020 s.37

Multiple gains in a tax year (aggregation)

IPTM3840 · ITTOIA 2005 s.536

HMRC manual text reused under the Open Government Licence v3.0.

— 10

Changelog

What changed, and when. Real edits only.

Selected changes to the rules, the configuration and their verification, newest first. A date appears only when one of them actually changed, never for a cosmetic refresh. Each saved calculation records the engine and configuration versions it used. From 27 September 2026, where a change moved a figure, the entry says which earlier results it affects. The audit record of a filed calculation keeps the figures it was filed with.

11 Oct 2026

Annual allowance charge: the charge is now worked on the excess rounded down to whole pounds, as HMRC's own tax calculation does (the excess figure itself is still shown in pounds and pence). The charge can fall by up to 48p; it never rises, and an excess under £1 is not charged. Example: a £4,655.74 excess in 2023-24 for a taxpayer outside Scotland with £50,000 of income is charged on £4,655: £54.00 at 20% and £1,754.00 at 40%, £1,808.00 in all; it was £1,808.29.

Affected: Annual allowance charges worked before this date show the earlier charge, up to 48p higher, wherever they appear: in the public calculators (on screen, printed or saved as an image), on the workbench, in the guided workflow or in an annex. The excess figure and the allowance are unchanged. Working the calculation again gives the new charge.

HMRC Calculate Tax and NIC Stage 25 (c25.9) · FA 2004 s.227

2 Oct 2026

Annual allowance workbench: a trading loss entered in the taper breakdown now comes off threshold income as well as adjusted income, up to the net income entered. Example: 2025-26, a taxpayer outside Scotland with net income of £215,000 before a £20,000 trading loss and £70,000 of employer contributions. Threshold income is now £195,000, so the taper does not apply: the annual allowance is £60,000 and the charge on the £10,000 excess is £4,500.00 (it was £5,625.00, on a tapered allowance of £57,500).

Affected: Annual allowance workbench calculations and annexes made before this date with a trading loss entered in the taper breakdown. Others are unchanged. Working the calculation again gives the new figures.

PTM057100 · FA 2004 s.228ZA · ITA 2007 s.24

2 Oct 2026

Chargeable event gain calculator: the 5% allowance shown as remaining now adds back gains already charged on earlier excess events. Example: £100,000 of premiums, £30,000 withdrawn, £20,000 of earlier excess gains and 4 complete years. £25,000 of allowance has built up, so £15,000.00 remains (it showed £0.00).

Affected: Results of the public chargeable event gain calculator, on screen or printed, before this date where earlier excess gains were entered. That calculator does not produce an annex. Other results are unchanged.

IPTM3560 · IPTM7620 · ITTOIA 2005 s.507

2 Oct 2026

Chargeable event gain calculator: where earlier excess gains are entered, the withdrawal planner now asks for the policy year of the most recent one and top-slices a new excess gain over the years since then, not since the policy started. Until that year is given, it shows no tax figure for a part withdrawal and marks no route “Least tax now”. Example: an onshore bond in 2025-26 with £100,000 of premiums, £60,000 withdrawn, a £20,000 excess gain in policy year 8 and nine complete years, and a further £40,000 withdrawal for a taxpayer with £45,000 of other income. The £30,000 gain is now sliced over 2 years and the extra tax is £3,692.00 (it showed £0.00, slicing over 10 years).

Affected: Results of the public chargeable event gain calculator's withdrawal planner, on screen or printed, before this date where earlier excess gains were entered. That calculator does not produce an annex. Other results are unchanged.

IPTM7560 · IPTM3830 · ITTOIA 2005 s.536

1 Oct 2026

When a client has more than one lifetime allowance event before 6 April 2024, the standard 25% transitional deduction from the lump sum allowance and the lump sum and death benefit allowance is now taken on the combined amount, rounded once, instead of on each event rounded separately. This can move the remaining allowances by up to half a penny for each event; a single event is unaffected. Example: two events of £100,000.02 each in 2023-24. 25% of the combined £200,000.04 is £50,000.01 (it was £50,000.02), so £218,274.99 of the £268,275 lump sum allowance remains (it was £218,274.98).

Affected: Remaining lump sum allowance and lump sum and death benefit allowance figures worked before this date for a client with more than one lifetime allowance event before 6 April 2024, by up to half a penny for each event. A client with a single event is unaffected.

FA 2024 Sch 9 paras 125–126, 129(4A)

28 Sep 2026

Annual allowance charge: each rate band's share of the charge is now rounded down to the penny before the bands are added, as HMRC's own tax calculation does. A charge can fall by up to 1p for each rate band it spans. Example: a £4,655.74 excess in 2023-24 for a taxpayer outside Scotland with £50,000 of income is charged £54.00 at 20% and £1,754.29 at 40% (£1,754.296 rounded down), £1,808.29 in all; it was £1,808.30.

Affected: Annual allowance charges worked before this date show the earlier charge, up to 1p higher for each rate band it spans, wherever they appear: in the public calculators (on screen, printed or saved as an image), on the workbench, in the guided workflow or in an annex. The excess figure and the allowance are unchanged. Working the calculation again gives the new charge.

HMRC Calculate Tax and NIC Stage 25 · FA 2004 s.227

27 Sep 2026

Pension withdrawal tax and wrapper tax comparison calculators: the tax-free part of an uncrystallised funds pension lump sum is now capped at the permitted maximum (the lower of the lump sum allowance and the lump sum and death benefit allowance still available), instead of always being 25% of the payment; anything above the cap is taxed as pension income. Example: a £1.2m lump sum in 2026-27 with no other income and no allowance used before, for a taxpayer outside Scotland. 25% is £300,000, more than the £268,275 lump sum allowance, so £268,275 is tax-free and the other £31,725 is taxed at 45% (£14,276.25), taking the tax from £391,203 to £405,479.25.

Affected: Pension withdrawal tax and wrapper tax comparison results from before this date where a quarter of an uncrystallised funds pension lump sum was more than the permitted maximum tax-free amount. Other results are unchanged.

PTM063300

8 Aug 2026

Top-slicing relief corrected to HMRC's current executable method, superseding independent-liability subtraction: Gift Aid still reduces adjusted net income but does not extend the TSR rate bands; one personal allowance, personal savings allowance and starting-rate-band set is selected at each TSR level, used against other income first, and the gain or slice is then rate-walked.

HMRC MTR v1.5.1a · Tester v1.5.4 · ITTOIA 2005 ss.535–536 · ITA 2007 s.58

13 Jul 2026

2026-27 tax-year configuration verified (AA £60,000; taper floor £10,000; MPAA £10,000; LSA £268,275; LSDBA £1,073,100).

PTM055100 · PTM056510 · PTM057100 · FA 2024 Sch 9

3 Jul 2026

2025-26 tax-year configuration re-verified (annual allowance £60,000; taper floor £10,000; MPAA £10,000; LSA £268,275; LSDBA £1,073,100).

F(2)A 2023 ss.20–22 · FA 2024 Sch 9

10 Jun 2026

2025-26 tax-year configuration verified (AA £60,000; taper floor £10,000; MPAA £10,000; LSA £268,275; LSDBA £1,073,100).

F(2)A 2023 ss.20–22 · FA 2024 Sch 9

10 Jun 2026

MPAA + carry-forward interaction clarified: carry forward survives the MPAA but is never added to the MPAA itself; it stays available for the default chargeable amount and the alternative annual allowance.

PTM055100 · PTM056510

4 Jun 2026

DB pension input amount: a separate automatic lump sum is taken at face value (1×), not multiplied by 16.

PTM053301 · FA 2004 s.234

26 May 2026

DB pension input amount: the opening value is revalued by the prior-September CPI before subtraction.

PTM053301 · FA 2004 s.235

26 May 2026

Multiple chargeable events in a tax year are aggregated by the sum-of-slices method.

IPTM3840 · ITTOIA 2005 s.536

7 May 2026

Top-slicing relief Step-4 PSA/SRB recalculation applied for gains arising on or after 6 April 2021.

IPTM3820

— Next

Try it

Run a checked example yourself.

The top-slicing relief calculator starts on a worked example from the regression table above. Change the figures to your own case. No sign-up needed.

Open the top-slicing relief calculator →
Start free → — 3 calculations a month per user, no card required.

— More

Privacy notice — what we collect, how long we keep it, who else sees it.
Terms of service — the planning-only output, retention promises, billing.
Security — controls, sub-processors, breach-notification commitment.
Data minimisation — what we hold and why, what the calc engine never reads, and how long for.
Data Processing Agreement — a summary of our UK GDPR Art. 28 terms for firms, and how to request the signed agreement.
Help & support — contact channels and how calculation-error reports are handled.