Practical Implementation Library
Worked Case Studies
These worked scenarios show how screening outputs should be used in real decision workflows. Each case includes assumptions, control checks, and follow-up actions so teams can move from numbers to defensible decisions.
Nigeria SME Threshold Screening
A trading company with NGN 86 million turnover and NGN 18 million assessable profit wants to confirm whether it stays in the 0% CIT screening branch.
Assumptions
- Annual turnover is validated from reviewed management accounts.
- Sector is not Professional Services.
- No unresolved classification dispute exists for bundled contracts.
Control Checks
- Run threshold check with validated turnover and sector.
- Archive report with supporting schedules and sign-off date.
- Set a quarterly trigger to rerun if turnover exceeds the planning band.
Outcome
Outcome remains in the zero-CIT screening branch under this tool model, with documentation retained for audit defensibility.
Nigeria Levy Exposure Planning
A services company with NGN 148 million turnover needs an estimate of development levy exposure for board cash planning.
Assumptions
- Assessable profit provided by finance is NGN 42 million.
- Input data reflects the same reporting period as turnover.
- Estimate is for planning and not a final filing computation.
Control Checks
- Apply levy branch only after turnover threshold is exceeded.
- Test sensitivity band with +10% and -10% assessable-profit scenarios.
- Record uncertainty notes for adviser escalation before filing.
Outcome
Estimated development levy is NGN 1.68 million in the base case under the current tool formula.
UK FIG Eligibility Timeline Check
A founder arriving in the UK on 12 July 2026 needs to confirm whether a full 10-year non-resident history triggers 4-year FIG relief in the tool.
Assumptions
- Arrival date is captured from verified travel/legal records.
- All ten prior years are supported by residency evidence.
- No unresolved split-year or treaty complexity is pending.
Control Checks
- Complete all ten timeline years explicitly before submission.
- Confirm arrival date is on/after 6 April 2026 in this model.
- Archive outcome with timeline evidence for adviser review.
Outcome
Tool returns eligibility with an exact relief-end date, supporting payroll and compensation timeline planning.
Cross-Border Planning Pack
A globally active operator needs one board-ready pack combining Nigeria company screening and UK personal timeline screening.
Assumptions
- Both tools use data from the same reporting window.
- Open legal questions are explicitly marked as unresolved.
- Outputs are used as briefing artifacts before final advisory sign-off.
Control Checks
- Run both tools and export PDF reports on the same date.
- Attach assumptions log and unresolved issue register.
- Route high-impact uncertainties to external adviser review.
Outcome
Leadership receives a single traceable decision pack with clearer risk boundaries and next actions.
Primary Source Set
These cases are educational examples and should be validated against primary institutional materials before final filing decisions.