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GROWTH RATE.

This will give you a rough estimate of the future value of your Bond. No charges are taken into account, so a growth rate net of charges would be appropriate, and a “reduction in yield” figure taken from a formal illustration might be a guide when considering which appropriate net growth rate to use.

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TERM.

This allows you to select an appropriate planning period to meet your client’s needs.

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TARGET CHARGEABLE GAIN.

Allows you to set a maximum level, which you might not wish to exceed when planning an assignment or withdrawal. For instance, entering the current personal tax allowance might help ensure that your client has sufficient policy segments to assign, allowing a non tax payer to encash at a level that will not trigger a tax charge. Alternatively, other levels might be selected, which, if exceeded might result in a higher rate of tax being paid.

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INFLATION RATE.

This will allow you to see the effect of increasing the target chargeable gain by a fixed amount per annum over the term you have selected. If you wish the target chargeable gain to be a fixed amount, the inflation rate may be set at zero. No other calculations will be affected by this.

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NUMBER OF POLICY SEGMENTS
IN BOND AT OUTSET.

These can be entered in order to see their effect on the efficiency and flexibility of the Policy. CLIAI allows a maximum of 99,999 segments to be selected.

The final 3 columns in the calculator will always show if greater flexibility can be achieved for the size of policy and target chargeable gain you wish to consider by selecting the maximum number of segments.

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CLIENT PREMIUM.

Please input your specific client's premium here. The results based on this specific premium will be shown at the bottom of the table below.

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GAIN PER SEGMENT.

Red fields indicate segment sizes higher than the predicted size of the projected target chargeable gain.

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VALUE REALISED.

Green fields indicate where 99,999 segments would be more beneficial than the number selected.

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INITIAL PREMIUM.

This column shows a list of example premiums, your specific client premium will be shown in the last row below this table.

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INCOME TAX RATES AND ALLOWANCES 2014/15.

 
 
Personal Allowance
£10,000
Personal Allowance for people born between 06/04/38 and 05/04/48
£10,500
Personal Allowance for people born before 06/04/38
£10,660
Income limit for allowances for those born before 06/04/48
£27,000
Income limit for Personal Allowance
£100,000
 
 
 
 
 
 
Rate
Taxable Income Band
Starting rate for Savings
10%
£0 - £2,800
Basic rate
20%
£0 - £31,865
Higher rate
40%
£32,011 - £150,000
Additional rate
45%
Over £150,000
 
 
 

INPUT YOUR DATA

Information
Information
Information
Yes No
Information
Information
Information
All fields mandatory

YOUR RESULTS

TARGET CHARGEABLE GAIN
AT OUTSET
FUTURE
Income Tax Rates and Allowances 2014/15
Information
INITIAL PREMIUM
Information
FUTURE BOND VALUE
SEGMENT SIZE
at outset
future
GAIN
PER
SEGMENT
Information
max no of segments encashed
total gain
value realised
IF 99,999 SEGMENTS SELECTED
segments encashed
total gain
value
realised
Information
CLIENT
PREMIUM

YOUR RESULTS

TARGET CHARGEABLE GAIN
AT OUTSET
FUTURE
INITIAL PREMIUM
FUTURE BOND VALUE
SEGMENT SIZE
at outset
future
GAIN PER SEGMENT
10 SEGMENTS SELECTED
max no of segments encashed
total gain
value realised
IF 99,999 SEGMENTS SELECTED
segments encashed
total gain
value realised
PREMIUM
       
"No" limited to
max segments
"Yes" limited to
max segments
       
       
       
Maximum no of segments  
Based on 99,999 Segments
"No" limited to
max segments
"Yes" limited to
max segments
       
       
       

 

 

Segment Size Gain per
segment
Maximum Segments
which may
be Encashed
at outset Future