NRPs x2 and old rules calculator

cathy02

"PWC has more than one NRP
160 If the PWC has more than one NRP, divide the adult personal allowance, family
premium or special higher rate family premium if applicable, by the number of NRPs
involved."


Saw this and wondered if it applies if PWC has two NRPs and one NRP may not have a CSA case (not sure about this)
Also does anyone know if there is an old rules calculator anywhere please, been looking for about an hour but can't find one.

kelloggs36

If there is not a CSA case then there will be no splitting of the personal allowance etc. This only appllies to the PWC allowances to determine the exempt income.

fivalentine

if you are referring to the maintenance requirement calculation, then if there is a potential other assesment unit (nrp) then the allowances are split ie PWC has 2 kids and 2 NRPs but only claims off one then there is another potential au. However if 2 kids and one NRP is dead there is no other potential au.

hope that helps