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HMRC internal manual

# How to calculate whether an income figure falls within the daily rate percentage parameter

## Step 1

Note: You will be using the daily rate income figure obtained from the customers returned IYS17 notice and the daily rate figure obtained from ‘Application Correction’ for UY-1.

• make a note of the daily rate figure from the IYS17 notice. This will be figure one
• make a note of the daily rate figure calculated from ‘Correction’ for UY-1. This will be figure two
• subtract figure two from figure one and make a note of this figure
• divide the figure obtained by figure one
• multiply by 100. This will be the difference as a percentage.

For example: The IYS17 figure is 12,000 (figure one). The ‘Correction’ figure is 7,000 (figure two). 12,000 minus 7,000 equals 5,000. You then divide 5,000 by 12,000 (figure one). This equals 0.41. When multiplied by 100, this equates to a percentage difference of 41 percent.

Note: Depending on the parameter as obtained from your manager, you can ascertain whether the percentage change is within the agreed parameter.