2025年ACCAF6（UKTaxation）冲刺押题个人所得税练习.docxVIP

2025年ACCAF6（UKTaxation）冲刺押题个人所得税练习

考试时间：______分钟总分：______分姓名：______

Instructions:Pleaseanswerallthequestionsinthespacesprovided.

Question1:

Assumethefollowingfactsforthetaxyear2024/25:

*IndividualAissingleandunder65.

*Astotalincomeis￡50,000.

*Areceives￡2,000individends,qualifyingforthedividendallowance.

*Aclaimsthebasicpersonalallowance.

*Thedividendallowancefor2024/25is￡1,000.

*Thehigherrateofincometaxis40%andtheadditionalrateis45%.

*Thedividendtaxratesare7.5%,32.5%,and38%.

CalculateAstotalincometaxliabilityforthetaxyear2024/25.

Question2:

IndividualBismarriedandunder65.BandBsspousearebothemployed.Forthetaxyear2024/25:

*Bstotalincome(includingsalaryandpension)is￡120,000.

*Bsspousestotalincome(includingsalaryandpension)is￡80,000.

*BothBandBsspouseclaimthebasicpersonalallowance.

*Thestandardpersonalallowancefor2024/25is￡12,570.

*ThemarriageallowanceisavailableandBsspousehasunusedbasicpersonalallowanceof￡9,270.

*Thebasicrateofincometaxis20%,thehigherrateis40%,andtheadditionalrateis45%.

CalculatethetotalincometaxliabilityforBandBsspouseforthetaxyear2024/25,assumingBtransfers10%oftheirpersonalallowancetoBsspouse.

Question3:

IndividualCisself-employedandunder65.Cstradingaccountforthetaxyear2024/25shows:

*Grosstradingincome:￡150,000

*Allowablebusinessexpenses(including￡20,000capitalexpenditureonequipment,allowablefor5-yearwrite-down):￡70,000

Calsohasotherincome:

*Interestincome:￡3,000

*Dividendincome:￡5,000(fromacompanywithintheUK)

Cclaimsthebasicpersonalallowanceandthedividendallowance.Thebasicrateofincometaxis20%,thehigherrateis40%,andtheadditionalrateis45%.Thedividendallowancefor2024/25is￡1,000.CalculateCstotalincometaxandNationalInsuranc