| Attribute | Value | En. example | En. tag | RTags |
| Type | Main | eaten | VVPp | VVN |
| Auxiliary | has (eaten) | VP(Ind)PrS3 | VPZ | |
The value auxiliary verb is not represented directly in the tagset, but is implied by the use of `VP' (for primary auxiliaries) and `VM' (for modal auxiliaries). Alongside the principal values of Main and Auxiliary verbs, it would have been useful to add a third, intermediate category of semi-auxiliaries, for expressions such as `be going to', `have to', `have got to', and `be able to'. However, for simplicity, this category has been omitted from the tagset.