2025年ACCAF6（UKTaxation）模拟测试卷个人所得税模拟.docxVIP

2025年ACCAF6（UKTaxation）模拟测试卷个人所得税模拟

考试时间：______分钟总分：______分姓名：______

Question1:

Assumethefollowingdetailsforanindividualforthetaxyear2024/25:

-Annualsalary:￡45,000

-Employercontributes￡500permonthtoaqualifyingpensionscheme(personalcontributionis￡100permonth)

-Interestreceivedfromasavingsaccount:￡800

-Dividendsreceivedfromshares:￡1,200

-Rentreceivedfromproperty:￡9,000peryear(propertyisownedpersonally)

-GiftAiddonationsmadetoaregisteredcharity:￡1,000

Calculatetheindividualstotaltaxableincomeforthetaxyear2024/25.Providethecalculationclearlyshowingeachcomponentofincomeconsideredandexcludedfromthetaxbase.Assumetheindividualissingleandhasnoothersourcesofincomeordeductions.Thebasicpersonalallowancefor2024/25is￡12,570,andthehigherratethresholdis￡50,270.Thedividendallowancefor2024/25is￡1,000.

Question2:

Anindividual,marriedandlivingwiththeirspouse,hasthefollowingfinancialdetailsforthetaxyear2024/25:

-Annualsalary:￡95,000

-Employercontributes￡1,000permonthtoaqualifyingpensionscheme(personalcontributionis￡200permonth)

-Propertyownedjointlywiththespouse,generatingrentof￡12,000peryear.Thepropertyisletoutbytheindividualalone,butthetaxliabilityissharedwiththeirspouse.

-Interestreceivedfromasavingsaccount:￡600

-Dividendsreceivedfromshares:￡2,500

-Theindividualmakes￡2,000ingiftaiddonationstoaregisteredcharity.

Calculatethetotaltaxchargeableontheindividualsshareofthepropertyincomeforthetaxyear2024/25.Showallcalculations,includingthecalculationofthepropertysannualallowablerentandtheapplicationofthebasicrateandhigherratetaxbands.Assumetheindividualstotalincome(excludingpropertyincome)iswithinthehigherrateband.Theindividualandtheirspousearenotblind.

Question3:

Anindividualisemployedandreceivedthef