The original net amount on the Main Element and the amount needed to gross this up, if directed to a separate Target Element, can each be treated in a different way for tax and National Insurance. For example, the main element could be taxable and not attract National Insurance, but National Insurance must be calculated on the Gross up amount due from tax.

If there is a Target Element, its statutory accumulator tax and National Insurance flags are used.

Note: To enable the Target Element to act in the same way as the Main Element, their tax and National Insurance flags must correspond.