示例#1
0
        private static void AddIncomeTax(decimal payeSalary, decimal privatePension, decimal statePension, RentalIncomeForTax rentalIncome, TaxResult result)
        {
            var taxBands = TaxBands.InitialEngland2020();

            taxBands.UpdatePersonalAllowance(payeSalary, privatePension, statePension, rentalIncome?.GetIncomeToPayTaxOn() ?? 0);
            taxBands = UpdateTaxResultWithIncome(result, payeSalary, IncomeType.Salary, taxBands);
            taxBands = UpdateTaxResultWithIncome(result, privatePension, IncomeType.PrivatePension, taxBands);
            taxBands = UpdateTaxResultWithIncome(result, statePension, IncomeType.StatePension, taxBands);
            UpdateTaxResultWithIncome(result, rentalIncome?.GetIncomeToPayTaxOn() ?? 0, IncomeType.RentalIncome, taxBands, rentalIncome?.GetNetIncome(),
                                      rentalIncome?.TaxDeductibleFinancingCosts() ?? 0);
        }
示例#2
0
        private static TaxBands UpdateTaxResultWithIncome(TaxResult result, decimal incomeToCalcTaxOn, IncomeType incomeType, TaxBands taxBands, decimal?incomeToRecord = null, decimal financingCosts = 0)
        {
            decimal incomeTracker = incomeToCalcTaxOn;

            if (incomeToRecord.HasValue && incomeToRecord != incomeToCalcTaxOn)
            {
                result.AddIncomeFor(incomeToRecord.Value, incomeType);
            }
            else
            {
                result.AddIncomeFor(incomeTracker, incomeType);
            }

            decimal totalTaxPaid = 0;

            if (incomeTracker > taxBands.ExtraHighBand)
            {
                var extraHighBand = (incomeTracker - taxBands.ExtraHighBand) * .45m;
                totalTaxPaid += extraHighBand;
                result.AddIncomeTax(extraHighBand, incomeType);
                incomeTracker = taxBands.ExtraHighBand;
            }

            if (incomeTracker > taxBands.HigherBand)
            {
                var higherBandTax = (incomeTracker - taxBands.HigherBand) * .4m;
                totalTaxPaid = higherBandTax;
                result.AddIncomeTax(higherBandTax, incomeType);
                incomeTracker = taxBands.HigherBand;
            }

            if (incomeTracker > taxBands.PersonalAllowance)
            {
                var lowerBandTax = (incomeTracker - taxBands.PersonalAllowance) * .2m;
                totalTaxPaid += lowerBandTax;
                result.AddIncomeTax(lowerBandTax, incomeType);
            }

            if (IncomeType.RentalIncome == incomeType)
            {
                var taxCredit       = financingCosts * .2m;
                var usableTaxCredit = Math.Min(taxCredit, totalTaxPaid);
                result.AddRentalTaxCredit(usableTaxCredit);
            }

            return(taxBands.Subtract(incomeToCalcTaxOn));
        }