2025年ACCAF6（UKTaxation）模拟题个人所得税练习.docxVIP

2025年ACCAF6（UKTaxation）模拟题个人所得税练习

考试时间：______分钟总分：______分姓名：______

Question1:

CalculatethetotalincometaxliabilityforMrandMrsSmithforthetaxyear2024/25.Provideadetailedbreakdownofyourcalculationshowingallsteps.

MrSmithisemployedasanofficemanager.Hisannualsalaryis￡45,000.Hereceivedabonusof￡3,000paidinDecember2024.Hehasonechild,aged8,whoqualifiesforthechildrenspersonalallowance.MrSmithpays￡6,000peryearintoaregisteredcompanypensionscheme(SASEP).Heclaims￡1,500peryearforhomeofficeexpenseswhicharenotreimbursedbyhisemployer.Hehasnootherincomeortaxablebenefits.

MrsSmithisafull-timehomemaker.Shereceived￡2,000ininterestfromhersavingsaccountand￡1,500individendsfromherinvestmentportfolio.Sheisamemberofanauthorisedinvestmentplan(SIPP)andcontributed￡5,000duringthetaxyear.Shealsoreceiveda￡500tax-freeredundancypaymentfromapreviousjob.

Theirtotaltaxcodefortheyearis1257L.Assumethestandardpersonalallowanceis￡12,570andthehigherandadditionalratesapplyasfollows:HigherRate40%onincomeover￡50,000,AdditionalRate45%onincomeover￡150,000.Thepersonalallowancestartstobereducedby￡1forevery￡2ofincomeearnedbetween￡100,000and￡125,000.

Question2:

Anindividual,MrJones,receivedthefollowingincomeandbenefitsduringthetaxyear2024/25:

*Annualsalary:￡80,000

*Annualbonus:￡10,000

*Annualinterestfrombankaccount:￡1,200

*Annualdividendsfromcompanyshares(heldpersonally):￡3,000

*Companycarprovidedforprivateuse:Value￡6,000,providedfor12months.ThecarhasaCO2emissionsratingof120g/km.MrJonestravels8,000milesperyearforwork-relatedpurposes,usingthecarforbothworkandprivateuse.

*Annualprofessionalsubscriptions:￡800

*Annualmembershipfeeforaprofessionalbody:￡300

*Work-relatedclothingcosts:￡400

MrJoneshasnoothe