（财会考证）ACCACAT考试F6税务主观题练习.docxVIP

ACCACAT考试F6税务主观题练习 1、Patience was born on 31 December 1954. She retired on 31 December 2014, and on that date ceased employment and self-employment. The following information is available in respect of the tax year 2014–15: Employment (1) Patience was employed by a private school as a teacher. From 6 April to 31 December 2014, she was paid a salary of ￡3,750 per month. (2) During the period 6 April to 31 December 2014, Patience contributed 6% of her monthly gross salary of ￡3,750 into her employer’s HM Revenue and Customs’ (HMRC’s) registered occupational pension scheme. Patience’s employer co