Payments on Account Exceptions: £1,000 and 80%

Test the strict under-£1,000 and more-than-80%-outside-SA boundaries without rounding them away.

Decision boundary

Exactly £1,000 and exactly 80% do not pass these exceptions by themselves.

What to check

• Use the relevant amount after exclusions.
• Use assessed tax and source deductions for the 80% share.
• Confirm the result on the HMRC statement.

Official source

Open GOV.UK payments-on-account guidance

Use the existing calculator