First, you will need to decide which method you will use to calculate deductions such as PAYE and NICs - this process is known as running your payroll.

These taxpayers must figure their taxes fairly accurately, possibly without the benefit of all the receipts and paperwork that help in calculating income and deductions.

To the Editor: Re "Charity Begins at Schedule A" (Op-Ed, April 15): Ian Ayres and Barry Nalebuff would have the Internal Revenue Service add the role of national conscience to its duties by requiring taxpayers to calculate charitable deductions as a percentage of income.

This module aims to develop life skills in money management including calculating income and deductions from income, making decisions on saving and spending and preparing a personal budget.

The payroll module automates the pay process by gathering data on employee time and attendance, calculating various deductions and taxes, and generating periodic pay cheques and employee tax reports.

This optional method of calculating deductions affects individuals and corporate taxpayers who own property subject to MACRS and repair or improve property used in a trade or business.

The test applies only to earned income and has a two tier system in calculating deductions.

Probably most of them could calculate, compute and make logical deductions as fast, maybe faster, than any Lensman, including himself.