Is it me, or is the latest version of SA110 Tax Calculation Summary Notes 2016-17 (dated 12/17) available here:
https://www.gov.uk/government/publications/self-assessment-tax-calculation-summary-sa110
absolutely riddled with errors?
There are many boxes which refer to other boxes that are incorrectly numbered. For example:
Section 9, page TCSN 17, box A269 (gift aid payments) is labelled "from A115", but box A115 is Net Income. By comparison with the previous year's Tax Calculation Summary, box A269 should be copied from box A117 rather than A115.
Section 20, page TCSN 42, box J1 (adjusted net income for Child Benefit tax charge) is labelled "from A119", but A119 is "amount for extending basic rate band". J1 should actually be copied from A121.
There's a pattern here - new boxes have been inserted, causing later boxes to be renumbered, but the references to the renumbered boxes haven't been updated.
The examples I've given are just a few of the many that I've found.
Aside from that issue, many of the formulae describing the calculations for allocating income to the various bands in section 22 seem complete rubbish, with unmatched or misplaced parentheses, missing words, etc. For example:
Page TCSN 46, Box L4 is labelled "Lower of (L2 minus L3) HR band (£118000)", which makes no sense. I think it's supposed to say "Lower of (L2 minus L3) and HR band (£118000)".
box L11 is labelled "Lower of (L10 band (SR band (£5000) + A138))", which again is nonsensical. I think it's supposed to say "Lower of L10 and (SR band (£5000) + A138)".
Again, those are just a few of the many such errors I've noticed.
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