2025年ACCAF6（UKTaxation）历年真题个人所得税模拟.docxVIP

2025年ACCAF6（UKTaxation）历年真题个人所得税模拟

考试时间：______分钟总分：______分姓名：______

Question1:

AssumetheUKtaxyearis2024/25.David,aUKresident,hasthefollowingincomeandexpensesforthetaxyear:

*Salary:￡95,000

*AnnualBonus:￡10,000

*Interestfromasavingsaccount:￡1,200

*DividendsfromsharesinaUKcompany:￡3,000

*Rentreceivedfromlettingaresidentialproperty:￡12,000(incorporating￡2,000formaintenanceandrepairs)

*Pensioncontributions:￡8,000(paidviasalarydeduction)

*Charitabledonations:￡1,000(madeviaPAYEcode)

Davidhasastandardpersonalallowanceof￡12,450.Thebasicrateofincometaxis20%,thehigherrateis40%,andtheadditionalrateis45%.Thedividendallowanceis￡2,000,andthedividendtaxcreditis7.5%.Thepropertyincomeallowanceis￡1,000.

CalculateDavidstotalincomeforUKtaxpurposesforthe2024/25taxyear.Showallcalculations.

Question2:

Sarah,aUKresident,isemployedasadirectorofaprivatelimitedcompany.FortheUKtaxyear2024/25,thecompanypaysherthefollowing:

*Salary:￡150,000

*Bonus:￡50,000

*Dividends:￡30,000

Assumethecompanyoperateswithinthesmallprofitsthresholdforcorporationtax.Sarahsincometaxcodeis1250L.Thebasicrateofincometaxis20%,thehigherrateis40%,andtheadditionalrateis45%.Herpersonalallowanceis￡12,450(notreducedduetoincomelevel).Thedividendallowanceis￡2,000,andthedividendtaxcreditis7.5%.

CalculateSarahstotalincometaxliabilityforthe2024/25taxyear.Showallcalculations.

Question3:

Mark,aUKresident,isself-employed.FortheUKtaxyear2024/25,hisaccountsshow:

*GrossTurnover:￡250,000

*BusinessExpenses(incorporating￡10,000capitalexpenditureonequipmentwithanestimatedusefullifeof5years):￡140,000

*PrivateUseofBusinessVehicle(basedondistancetest):￡8,000

MarkclaimstheSelfEmploymentIncomeAllowance(SEIA)of￡12,570.Thebasicrateof