Good morning all, I have a non-UK resident client who has received UK salary (nominal) and dividends in 2017/2018. I use Iris software which is calculating a zero income tax liability on a salary of £8,160 and dividends of £25,000 and I believe this to be incorrect. The rules at S811 ITA 2007 (and at SAIM1170) indicate that the liability should be limited to the lower of the tax due on the salary without receiving the benefit of the personal allowance, or the tax due on the dividends without them being treated as disregarded income, which in this case would be the latter option, £1,249.50 (as being lower than £1,632.00). I can't understand why Iris is calculating a zero liability and, on speaking with them, they say they are following HMRC guidance and that they use an HMRC calculator which gives the same result. They also state that this is not an exclusion case. Am I missing anything? What do you think? Thank you in advance.