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  • Above-average special professional income



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Your total tax payable is the sum of tax on your above-average special professional income and tax on your other income- step 1 explains 'other income'. Your above-average special professional income is the amount of TPI you earned during the year that is more than your average TPI. Where there is no above-average special professional income-that is, TPI is equal to or less than your average TPI-you will pay tax at ordinary rates on your taxable income.

    Last modified: 17 Jun 2005QC 27472