2025年ACCAF6（UKTaxation）模擬試卷個(gè)人所得稅練習(xí)考試時(shí)間：______分鐘總分：______分姓名：______Question1:MrandMrsSmith,whoaremarriedandhavebeenresidentsoftheUKfortheentiretaxyear2024/25,havetwochildren,aged8and5.MrsSmithisateacherwithasalaryof￡32,000perannum,subjecttoPAYE.MrSmithisself-employedandhasprofitsof￡150,000beforeallowablebusinessexpenses,whichhedeclaresonhisSelfAssessmentreturn.Theirotherincomeandexpensesareasfollows:*Bankinterest:￡2,500*Dividendincome(fromUKcompanies):￡4,000*Propertyrentreceived:￡12,000perannum,less￡4,000allowedexpenses(e.g.,mortgageinterest,repairs).*MrSmith'sallowablebusinessexpenses:￡35,000*Familyhomevaluedat￡750,000.Theyownitfreehold.*Endowmentpolicyproceedsreceived:￡10,000(policytakenout10yearsagofor￡5,000premiumpaid).*MrSmithmadeadonationof￡1,000toaregisteredcharityduringtheyear.CalculatethetotalincomeforMrandMrsSmithforthetaxyear2024/25.Showallcalculations.Question2:DrEmilyJones,asingleperson,isaconsultantearning￡60,000perannumgross,paidmonthly.Sheis45yearsold.Forthetaxyear2024/25,sheclaimstheStatePensionof￡180perweek.Shehasa￡3,000savingsaccountearning2%interestperannumandholds￡8,000ofsharesinaUKcompany,fromwhichshereceived￡500individendsduringtheyear.Shealsoreceived￡1,000inrentalincomefromapropertysheownsinLondon,less￡400allowableexpenses.DrJoneshasnootherincomeorrelevantreliefs.CalculateDrJones'totaltaxableincome,herPersonalAllowance,heractualtaxduefortheyear,andhertaxpayableviaPAYEfortheyear2024/25.AssumethestandardPersonalAllowanceis￡12,570,theBasicRateis20%,theHigherRateis40%,andtheAdditionalRateis45%.IgnoreChildTaxCreditandWorkingTaxCredit.Assumehertaxcodeis1257Lthroughouttheyear.Question3:Considerthefollowingindividuals'situationsforthetaxyear2024/25:*MrA:Single,UKresident,age60.Histotaltaxableincomeis￡80,000.HehasaStatePensionof￡150perweek.*MrB:Single,UKresident,age32.Histotaltaxableincomeis￡95,000.HehasnoStatePensionorotherrelevantincome/expenditure.*MsC:Widowed,UKresident,age78.Hertotaltaxableincomeis￡65,000.ShehasaStatePensionof￡200perweek.*MrD:Single,UKnon-resident(abroadfortheentiretaxyear).HistotalUKsourcedtaxableincomeis￡150,000.Foreachindividual(MrA,MrB,MsC,MrD),calculatetheirtotalincomefortaxpurposes,theirapplicablePersonalAllowance(orstateifnoneisavailable),andtheirtotaltaxchargeablefortheyear2024/25.AssumethestandardPersonalAllowanceis￡12,570,theBasicRateis20%,theHigherRateis40%,andtheAdditionalRateis45%.AssumeUKsourcedsavingsincomeistaxedat20%andUKsourceddividendincomeistaxedat7.5%,32.5%,and38.1%rateswithintheapplicabledividendallowance(￡2,000standard,￡5,000higherrate,￡10,000additionalrate).Question4:MrDavidLee,aUKresidentandsoledirectorof"CitySolutionsLtd",receivedasalaryof￡50,000fromthecompanyin2024/25.ThecompanyalsomadedividenddistributionstoMrLeeof￡25,000duringtheyear.CitySolutionsLtdhasnootherUKsourcedincomeorexpenses.AssumetheUKdividendallowanceforthetaxyearis￡2,000,andthedividendtaxratesare7.5%,32.5%,and38.1%asperQuestion3.CalculateMrLee'stotalincomeforthetaxyear2024/25.Calculatetheamountofincometaxdueonhissalaryanddividendsseparately.AssumethePersonalAllowanceforMrLeeisfullyavailable(￡12,570),theBasicRateforincometaxis20%,theHigherRateis40%,andtheAdditionalRateis45%.Question5:MrsSarahGreen,aUKresident,isapartnerinalimitedpartnership,"Green&PartnersLLP".Forthetaxyear2024/25,thepartnershipdistributedprofitsof￡60,000toher.Sheisalsoadirectorofaprivatecompanyreceivingadividendof￡15,000.Herotherincomeincludes￡3,000bankinterestand￡1,000inpropertyrent(after￡500expenses).AssumeMrsGreenhasnootherincome,expenses,orreliefs.Hertotaltaxableincomefromallsources(excludingtheLLPprofit)is￡28,000.AssumetheUKdividendallowanceforthetaxyearis￡2,000,andthedividendtaxratesare7.5%,32.5%,and38.1%asperQuestion3.Assumehertotalincomefromallsources(includingtheLLPprofit)fallswithintheBasicandHigherRatetaxbandsfortheyear2024/25(￡50,270-￡150,000).CalculatethetotalincometaxchargeableonMrsGreen'sUKsourcedincomeforthetaxyear2024/25.Showthetaxcalculatedonhersalary(ifany),partnershipprofit,dividend,interest,andrentseparately.Question6:MrAlanThompsonisaUKresidentandreceivedthefollowingincomeduringthetaxyear2024/25:*SalaryfromEmployersLtd:￡45,000(paidmonthly,taxcode1257L)*PensionincomefromaUKregisteredscheme:￡10,000perannum*DividendincomefromUKsources:￡4,000*RentalincomefromapropertyintheUK:￡8,000perannum,lessallowableexpensesof￡2,500*InterestonaUKsavingsaccount:￡600MrThompsonhasnootherincomeorrelevantreliefs.AssumethestandardPersonalAllowanceis￡12,570,theBasicRateis20%,theHigherRateis40%,theAdditionalRateis45%.AssumeUKsavingsincomeistaxedat20%withinthePersonalAllowance.AssumeUKdividendincomeistaxedat7.5%,32.5%,and38.1%rateswithintheapplicabledividendallowance(￡2,000standard,￡5,000higherrate,￡10,000additionalrate).CalculateMrThompson'stotaltaxableincomeforthetaxyear2024/25.CalculatehisactualtaxduefortheyearandhistaxoverpaidorunderpaidviaPAYE.Assumehistaxcodeis1257Lthroughouttheyearandthetaxyearis2024/25.IgnoreanyYear-EndSettlementcalculationsunlessspecificallyrequested.Question7:MrandMrsJohnson,amarriedcoupleandUKresidents,receivedthefollowingincomeandbenefitsduringthetaxyear2024/25:MrJohnson:*Salary:￡40,000*Companycarbenefit:Value￡5,000(allowancepercentage18%)*Shareoptionsreceived:Value￡8,000(notyetexercised)MrsJohnson:*Salary:￡25,000*Companycarbenefit:Value￡3,000(allowancepercentage15%)*ChildTaxCredit(received￡1,500peryear,paidmonthly):￡1,500*StatePension:￡180perweekeachTheyhavetwochildren,aged7and3.Theirotherincomeandexpensesareminimalanddonotaffecttheirtaxposition.CalculatethetotalincomeforMrandMrsJohnsonforthetaxyear2024/25.Calculatethetotaltaxchargeableontheircombinedincome.AssumethestandardPersonalAllowanceis￡12,570,theBasicRateis20%,theHigherRateis40%,andtheAdditionalRateis45%.AssumethePersonalAllowanceissharedequallybetweenthem.AssumethechildelementofChildTaxCreditis￡2,470peryear.Question8:DrSarahAdamsisaUKresidentmedicalspecialist.Forthetaxyear2024/25,shereceivedthefollowing:*SalaryfromHospitalLtd:￡120,000perannum*Consultingfees(paidintoaseparatebankaccount):￡30,000*Interestonsavingsaccount:￡1,200*Dividendincome:￡6,000fromaUKinvestmentfund*Shecontributed￡3,000toaregisteredpensionscheme.*Shereceived￡2,000inmedicalresearchgrants.DrAdamsissingleand50yearsold.AssumethestandardPersonalAllowanceis￡12,570,theBasicRateis20%,theHigherRateis40%,theAdditionalRateis45%.AssumeUKsavingsincomeistaxedat20%withinthePersonalAllowance.AssumeUKdividendincomeistaxedat7.5%,32.5%,and38.1%rateswithintheapplicabledividendallowance(￡2,000standard,￡5,000higherrate,￡10,000additionalrate).Assumepensioncontributionsaretax-deductible.CalculateDrAdams'totalincomeforthetaxyear2024/25.Calculatehertotalincometaxchargeablefortheyear,includingtaxonpensioncontributions.Ignoreanyspecificpensiontaxratesbeyondthebasicincometaxrates.---試卷答案Question1:*TotalIncomeCalculation:*Salary(MrSmith):￡32,000*BankInterest:￡2,500*DividendIncome:￡4,000*PropertyRent:￡12,000*PropertyExpenses:(￡4,000)*EndowmentPolicy:￡10,000(Assumefullytaxableunlessspecifiedotherwise)*Donation:(￡1,000)(Taxreliefallowable)*TotalGrossIncome:￡32,000+￡2,500+￡4,000+￡12,000+￡10,000=￡60,500*AllowableBusinessExpenses(MrSmith):(￡35,000)*TotalIncomeforTaxPurposes:￡60,500-￡35,000=￡25,500*TaxableIncomeCalculation:*GrossIncome:￡60,500*LessDonationRelief:(￡1,000)*TaxableIncomeBeforeAllowance:￡60,500-￡1,000=￡59,500*PersonalAllowanceCalculation:*BasicAllowance:￡12,570*AgeAllowance:￡2,570(asMrSmithis60)*TotalAllowance:￡12,570+￡2,570=￡15,140*CheckHighIncomedisregard:(￡50,270)(MrSmith's￡32ksalary+￡25.5kotherincome=￡57.5k,belowdisregardthreshold)*AllowablePersonalAllowance:￡15,140*TaxableIncome(ChargeableIncome):￡59,500-￡15,140=￡44,360*IncomeTaxCalculation:*Taxonfirst￡50,270ofchargeableincomeat0%:￡0*Taxonnext￡44,360-￡50,270=￡-5,910(Nofurtherincomefallsintohigherbands)*TotalIncomeTaxDue:￡0Question2:*TotalGrossIncomeCalculation:*ConsultancyIncome:￡60,000*SavingsInterest:￡2,500*2%=￡50*DividendIncome:￡500*RentalIncome:￡1,000*TotalGrossIncome:￡60,000+￡50+￡500+￡1,000=￡61,550*TaxableIncomeCalculation:*GrossIncome:￡61,550*LessSavingsAllowance(oninterest￡50):(￡50)*LessDividendAllowance(on￡500):(￡500)*TaxableIncomeBeforeAllowance:￡61,550-￡50-￡500=￡61,000*PersonalAllowanceCalculation:*BasicAllowance:￡12,570*CheckHighIncomedisregard:(￡50,270)(DrJones'totalincome￡61,550isbelowdisregardthreshold)*AllowablePersonalAllowance:￡12,570*TaxableIncome(ChargeableIncome):￡61,000-￡12,570=￡48,430*IncomeTaxCalculation:*Taxonfirst￡12,570at0%:￡0*Taxonnext￡48,430-￡12,570=￡35,860at20%:￡35,860*20%=￡7,172*TotalIncomeTaxDue:￡7,172*PAYETaxCalculation:*AnnualTaxDue:￡7,172*MonthlyPAYEDeduction:￡7,172/12=￡597.67(approx)*TaxPayableviaPAYE(Yearly):￡7,172Question3:*MrA:*TotalIncome:￡80,000*StatePension:￡180/week*52=￡9,360*TotalIncome(includingStatePensionfortax):￡80,000+￡9,360=￡89,360*PersonalAllowanceCalculation:*BasicAllowance:￡12,570*AgeAllowance:￡2,570(asMrAis60)*TotalAllowance:￡12,570+￡2,570=￡15,140*CheckHighIncomedisregard:(￡50,270)(MrA's￡80kincome+￡9.36kStatePension=￡89.36k,belowdisregardthreshold)*AllowablePersonalAllowance:￡15,140*TaxableIncome:￡89,360-￡15,140=￡74,220*TaxChargeable:*￡50,270at0%:￡0*￡74,220-￡50,270=￡23,950at40%:￡23,950*40%=￡9,580*TotalTaxChargeable:￡9,580*MrB:*TotalIncome:￡95,000*PersonalAllowanceCalculation:*BasicAllowance:￡12,570*CheckHighIncomedisregard:(￡50,270)(MrB'sincome￡95kisbelowdisregardthreshold)*AllowablePersonalAllowance:￡12,570*TaxableIncome:￡95,000-￡12,570=￡82,430*TaxChargeable:*￡50,270at0%:￡0*￡82,430-￡50,270=￡32,160at40%:￡32,160*40%=￡12,864*TotalTaxChargeable:￡12,864*MsC:*TotalIncome:￡65,000*StatePension:￡200/week*52=￡10,400*TotalIncome(includingStatePensionfortax):￡65,000+￡10,400=￡75,400*PersonalAllowanceCalculation:*BasicAllowance:￡12,570*AgeAllowance:￡2,570(asMsCis78)*TotalAllowance:￡12,570+￡2,570=￡15,140*CheckHighIncomedisregard:(￡50,270)(MsC's￡65kincome+￡10.4kStatePension=￡75.4k,belowdisregardthreshold)*AllowablePersonalAllowance:￡15,140*TaxableIncome:￡75,400-￡15,140=￡60,260*TaxChargeable:*￡50,270at0%:￡0*￡60,260-￡50,270=￡9,990at40%:￡9,990*40%=￡3,996*TotalTaxChargeable:￡3,996*MrD:*UKSourcedIncome:￡150,000*Non-ResidentRules:MrDisnon-resident.Generally,onlyUKsourcedincomeistaxed.UKsavingsincome(￡0assumed)andUKrentalincome(￡150,000)aretaxed.*TaxableIncome(Non-Resident):￡150,000*PersonalAllowance:Non-residentsarenotentitledtotheUKPersonalAllowance.*TaxChargeable:*AssumeallUKsourcedincomeissavingsincomeforthiscalculation(Dividendincomenotspecified).Taxsavingsincomeat20%.*Taxon￡150,000at20%:￡150,000*20%=￡30,000*TotalTaxChargeable:￡30,000Question4:*TotalIncomeCalculation:*MrLee'sSalary:￡50,000*MrLee'sDividendIncome:￡25,000*TotalGrossIncome:￡50,000+￡25,000=￡75,000*TaxableIncomeCalculation:*GrossIncome:￡75,000*LessDividendAllowance(on￡25,000):(￡2,000)*TaxableIncomeBeforeAllowance:￡75,000-￡2,000=￡73,000*PersonalAllowanceCalculation:*BasicAllowance:￡12,570*CheckHighIncomedisregard:(￡50,270)(MrLee's￡50ksalary+￡25kdividends=￡75k,belowdisregardthreshold)*AllowablePersonalAllowance:￡12,570*TaxableIncome(ChargeableIncome):￡73,000-￡12,570=￡60,430*IncomeTaxCalculation:*Taxonfirst￡12,570at0%:￡0*Taxonnext￡60,430-￡12,570=￡47,860at40%:￡47,860*40%=￡19,144*TotalIncomeTaxDue(Salary+Dividends):￡19,144*TaxCalculation-Salary:*Taxon￡50,000at40%:￡50,000*40%=￡20,000*TaxCalculation-Dividends:*TaxableDividendIncome:￡25,000-￡2,000=￡23,000*Taxonfirst￡2,000at7.5%:￡2,000*7.5%=￡150*Taxonnext￡23,000-￡2,000=￡21,000at32.5%:￡21,000*32.5%=￡6,825*TotalTaxonDividends:￡150+￡6,825=￡6,975*TotalTaxChargeable(Salary+Dividends):￡20,000+￡6,975=￡26,975Question5:*TotalIncomeCalculation:*MrsGreen'sSalary(AssumeUKsourced):￡50,000(ImpliedfrompreviousQ4context,ifnotUKsourced,taxis0)*MrsGreen'sDividendIncome:￡15,000*MrsGreen'sInterestIncome:￡3,000*MrsGreen'sRentalIncome:￡1,000*TotalGrossIncome:￡50,000+￡15,000+￡3,000+￡1,000=￡69,000*TaxableIncomeCalculation:*GrossIncome:￡69,000*LessDividendAllowance(on￡15,000):(￡2,000)*LessSavingsAllowance(on￡3,000interest):(￡300)(Assuming￡3,000iswithinthebasicrateband)*TaxableIncomeBeforeAllowance:￡69,000-￡2,000-￡300=￡66,700*PersonalAllowanceCalculation:*BasicAllowance:￡12,570*CheckHighIncomedisregard:(￡50,270)(Assuming￡50kisfromsalary,￡69ktotalisbelowdisregardthreshold)*AllowablePersonalAllowance:￡12,570*TaxableIncome(ChargeableIncome):￡66,700-￡12,570=￡54,130*IncomeTaxCalculation:*Taxonfirst￡12,570at0%:￡0*Taxonnext￡54,130-￡12,570=￡41,560at40%:￡41,560*40%=￡16,624*TotalIncomeTaxDue:￡16,624*TaxCalculation-Salary:*Taxon￡50,000at40%:￡50,000*40%=￡20,000*TaxCalculation-Dividends:*TaxableDividendIncome:￡15,000-￡2,000=￡13,000*Taxonfirst￡2,000at7.5%:￡2,000*7.5%=￡150*Taxonnext￡13,000-￡2,000=￡11,000at32.5%:￡11,000*32.5%=￡3,575*TotalTaxonDividends:￡150+￡3,575=￡3,725*TaxCalculation-Interest:*Taxon￡3,000at20%:￡3,000*20%=￡600*TaxCalculation-Rental:*Taxon￡1,000at40%:￡1,000*40%=￡400*TotalTaxChargeable(Salary+Dividends+Interest+Rent):￡20,000+￡3,725+￡600+￡400=￡24,725Question6:*TotalGrossIncomeCalculation:*Salary:￡45,000*PensionIncome:￡10,000*DividendIncome:￡4,000*RentalIncome:￡8,000*InterestIncome:￡600*TotalGrossIncome:￡45,000+￡10,000+￡4,000+￡8,000+￡600=￡67,600*TaxableIncomeCalculation:*GrossIncome:￡67,600*LessDividendAllowance(on￡4,000):(￡2,000)*LessSavingsAllowance(on￡600interest):(￡60)(Assuming￡600iswithinthebasicrateband)*TaxableIncomeBeforeAllowance:￡67,600-￡2,000-￡60=￡65,540*PersonalAllowanceCalculation:*BasicAllowance:￡12,570*CheckHighIncomedisregard:(￡50,270)(MrThompson'stotalincome￡67.6kisbelowdisregardthreshold)*AllowablePersonalAllowance:￡12,570*TaxableIncome(ChargeableIncome):￡65,540-￡12,570=￡52,970*IncomeTaxCalculation:*Taxonfirst￡12,570at0%:￡0*Taxonnext￡52,970-￡12,570=￡40,400at40%:￡40,400*40%=￡16,160*TotalIncomeTaxDue:￡16,160*PAYETaxCalculation:*AnnualTaxDue:￡16,160*MonthlyPAYEDeduction(Code1257Limplies￡12,570personalallowanceused,taxcodecomponentsare1257(1000)0L0):Thecode1257Lmeans￡12,570allowanceused,andtaxiscalculatedontheremainderatthestandardrate.The'1000'partisoftencontextspecificorrelatestopreviousyearadjustments,butthecorecalculationforthecurrentyeartaxisbasedonthe￡12,570allowancebeingused.ThequestionasksfortaxpayableviaPAYE,whichistheannualamountduebasedonthecodeandincome.*TaxPayableviaPAYE(Yearly):￡16,160Question7:*TotalIncomeCalculation:*MrJohnsonSalary:￡40,000*MrJohnsonCarBenefit:￡5,000*18%=￡900*MrsJohnsonSalary:￡25,000*MrsJohnsonCarBenefit:￡3,000*15%=￡450*MrJohnsonStatePension:￡180/week*52=￡9,360*MrsJohnsonStatePension:￡180/week*52=￡9,360*ChildTaxCredit(Received￡1,500/year):￡1,500(Note:Thisisataxcreditreceived,notpartoftheirchargeableincomesubjecttotax).*TotalGrossIncome:*Salaries:￡40,000+￡25,000=￡65,000*CarBenefits:￡900+￡450=￡1,350*StatePensions:￡9,360+￡9,360=￡18,720*Total:￡65,000+￡1,350+￡18,720=￡84,070*TaxableIncomeCalculation:*GrossIncome:￡84,070*LessChildTaxCredit(nottaxable):(￡1,500)*TaxableIncomeBeforeAllowance:￡84,070-￡1,500=￡82,570*PersonalAllowanceCalculation:*BasicAllowance:￡12,570*AgeAllowances:MrA(60):￡2,570;MrsC(78):￡2,570.TotalAgeAllowance:￡2,570+￡2,570=￡5,140*TotalAllowance:￡12,570+￡5,140=￡17,710*CheckHighIncomedisregard(Combined):(￡50,270)(MrJ￡40k+MrJSp￡9.36k+MrsJ￡25k+MrsJSp￡9.36k=￡83.72k,belowdisregardthreshold)*AllowablePersonalAllowance:￡17,710*TaxableIncome(ChargeableIncome):￡82,570-￡17,710