Wanted to know from where Qualifying loam interest, losses are subtracted from Non Saving, Saving or Dividend or total and secondly to calculate Tax Liability from where PAYE, Interest and dividend subtracted?
Same rule as for the deduction of the PA, firstly from non savings, then savings and finally if relevant from dividend income as well of course as deducting in your total column. When deducting tax credits from tax liability to derive tax payable you should always firstly deduct the dividend tax credit as this does not create a tax repayment. The other deductions may then be made in any order