Not sure if this is the right place to post this. I have a Scottish taxpayer with income of £122948 before personal allowances. Personal allowance is abated down to £376 giving taxable income of £122572. She has pension annual allowance excess of £6924 so I would expect additional tax of £2838.84 ( 41%)
IRIS comes up with £2885.14 and have run this through the HMRC checker which gets the same figure. I thought that the charge was not increased by losing the remaining personal allowance and even if it was the HMRC figure would be too low.
Have I missed something obvious? if I change her to a UK take payer the charge comes out at £6924 @ 40%
Any help appreciated.