2025年ACCAF6（UKTaxation）練習(xí)題個人所得稅真題考試時間：______分鐘總分：______分姓名：______Part1:MultipleChoiceQuestions1.Ataxpayerisemployedandalsoreceivesrentalincome.WhichofthefollowingstatementsiscorrectregardingthetaxtreatmentoftheirincomeintheUKforthetaxyear2024/25?a)BothemploymentincomeandrentalincomearesubjecttoIncomeTaxatthesamebasicrate.b)EmploymentincomeissubjecttoIncomeTax,butrentalincomemaybeexemptifitisthetaxpayer'smainresidence.c)EmploymentincomeissubjecttoIncomeTax,andrentalincomeisalwaystreatedasaseparateincomestreamfortaxpurposes.d)BothemploymentincomeandrentalincomearepotentiallyexemptfromIncomeTaxifthetotalincomeisbelowthePersonalAllowancethreshold.2.Asingletaxpayerearned￡35,000fromemploymentduringthetaxyear2024/25.Theyreceived￡2,000ininterestfromasavingsaccountand￡3,000individendsfromsharesheldwithinanIndividualSavingsAccount(ISA).WhatisthetotalamountofincomesubjecttoIncomeTaxforthistaxpayer?a)￡35,000b)￡37,000c)￡38,000d)￡41,0003.WhichofthefollowingbenefitsprovidedbyanemployertoanemployeeisgenerallytaxableintheUK?a)Acompanycarprovidedforprivateuse,subjecttoafairmarketvaluecalculation.b)Acontributiontowardsanemployee'sprivatemedicalinsurancepremiumpaidbytheemployer.c)Apaymenttowardstheemployee'stuitionfeesforacourserelevanttotheiremployment.d)Asubsidisedlunchprovideddailybytheemployer'scanteen.4.AtaxpayerclaimstheAnnualExemptionfortheirmainresidenceontheirIncomeTaxreturn.Whichofthefollowingstatementsiscorrect?a)TheAnnualExemptionappliestobothemploymentincomeandrentalincome.b)TheAnnualExemptionisonlyavailableforemploymentincome.c)TheAnnualExemptionisspecifictoeitheremploymentincomeorrentalincome,butnotboth.d)TheAnnualExemptionisnotavailableifthetaxpayerhasanyrentalincome.5.Ataxpayerhastaxableincomeof￡50,000.WhichofthefollowingstatementsiscorrectregardingtheirIncomeTaxliabilityforthetaxyear2024/25?a)TheywillpayIncomeTaxatarateof20%ontheentire￡50,000.b)TheywillpayIncomeTaxatarateof20%onthefirst￡50,000and40%onanyincomeabove￡50,000.c)TheywillpayIncomeTaxatarateof20%ontheportionofincomeuptotheHigherRatethresholdand40%ontheportionabovetheHigherRatethreshold.d)TheywillnotpayanyIncomeTaxastheirincomeisbelowthePersonalAllowancethreshold.Part2:ShortAnswerQuestions1.Explaintheconceptof'IncomeTaxAllowances'intheUKtaxsystem.DescribethemainPersonalAllowanceanditspotentiallimitations.2.Ataxpayerisself-employedandprovidesconsultancyservices.Describethekeydifferencesbetweenthetaxtreatmentofemploymentincomeandself-employedincomefortheUKtaxsystem.3.Whatisthe'DividendAllowance'intheUKforthetaxyear2024/25?Howdoesitaffectthetaxliabilityofashareholderreceivingdividends?4.DescribetheprocessofcalculatingIncomeTaxforanemployeewithtwojobs.Includetheconceptofthe'PersonalAllowancetaper'inyourexplanation.5.Explaintheconceptof'TaxCredits'foremployeesintheUK.Describethetwomaintypesoftaxcreditsavailable.Part3:CalculationQuestions1.Amarriedtaxpayerwithtwochildrenhasthefollowingincomeforthetaxyear2024/25:*Employmentincome:￡45,000*Rentalincome(fromapropertytheyownandlivein):￡8,000*Interestincome:￡1,500*Dividendincome:￡2,000(heldinanon-ISAaccount)CalculatethetotalIncomeTaxliabilityforthistaxpayer,takingintoaccounttheAnnualExemption,PersonalAllowance,BasicRate,HigherRate,AdditionalRate,andDividendAllowance.2.Anemployeeisprovidedwithacompanycarforprivateuse.Thecarhasalistpriceof￡25,000andaprivateusemileageof8,000milesduringthetaxyear2024/25.Theemployerprovidesacashalternativefortheprivateuseofthecar.Calculatethetaxablebenefitfortheemployeeusingtheappropriatemethodforthetaxyear2024/25.3.Ataxpayerisself-employedandhasthefollowingincomeandexpensesforthetaxyear2024/25:*Grossincomefromconsultancyservices:￡60,000*Businessexpenses:￡25,000CalculatethetaxableprofitforthistaxpayerandtheirIncomeTaxliability,assumingtheirtotaltaxableincome(excludingtheself-employedprofit)is￡30,000.Part4:CaseStudyQuestions1.Ataxpayerisahighearnerwithemploymentincomeof￡150,000andsignificantinvestmentincome.Theyarealsoconsideringinvestinginapropertytogeneraterentalincome.Discussthepotentialtaximplicationsofdifferentinvestmentoptionsforthistaxpayer.Providerecommendationsonhowtheycouldpotentiallyminimisetheirtaxliability.2.Anemployeeisofferedanewjobwithahighersalarybutalsoacompanycar.Theycurrentlydonothaveacarandrelyonpublictransport.Evaluatethefinancialandtaximplicationsofacceptingthenewjobofferforthisemployee.Considerfactorssuchasthetaxablebenefitofthecompanycar,changesintheiroverallincome,andpotentialchangesintheirlivingcosts.3.Ataxpayerisconsideringdonatingmoneytoacharitableorganisation.TheyareahigherratetaxpayerandwanttoknowifmakingadonationwouldreducetheirIncomeTaxliability.ExplaintherulessurroundingcharitabledonationsandtheirtaxtreatmentintheUK.Calculatethepotentialtaxsavingforthistaxpayeriftheydonate￡5,000toaregisteredcharity.試卷答案Part1:MultipleChoiceQuestions1.b解析：employmentincomeissubjecttoIncomeTax,andrentalincomemaybeexemptifitisthetaxpayer'smainresidence.工資收入需要繳納所得稅，而租金收入如果房產(chǎn)是納稅人主要住所則可能免稅。2.b解析：Totalincomeis￡35,000(employment)+￡2,000(interest)=￡37,000.DividendsheldinanISAaretax-free.總收入為￡35,000+￡2,000=￡37,000。存于ISA中的股息免稅。3.a解析：Acompanycarprovidedforprivateuse,subjecttoafairmarketvaluecalculation,isataxablebenefit.用于私人用途的公司車（根據(jù)公允價值計算）是應(yīng)稅福利。4.c解析：TheAnnualExemptionisspecifictoeitheremploymentincomeorrentalincome,butnotboth.年度免稅額針對的是工資收入或租金收入中的一種，而非兩者。5.c解析：IncomeTaxispaidat20%ontheportionofincomeuptotheHigherRatethreshold(￡50,000in2024/25)and40%ontheportionabovetheHigherRatethreshold.所得稅按20%的稅率征收，適用于不超過較高稅率門檻（2024/25年為￡50,000）的部分，超過部分的40%征收。Part2:ShortAnswerQuestions1.IncomeTaxAllowancesaredeductionsfromataxpayer'stotalincomebeforeIncomeTaxiscalculated.ThemainPersonalAllowanceisatax-freethresholduptoacertainlevelofincome.Forthetaxyear2024/25,thestandardPersonalAllowanceis￡12,570.However,thisallowanceisreducedby￡1forevery￡2ofincomeearnedabove￡100,000(thePersonalAllowancetaper).Additionally,thePersonalAllowanceiscompletelywithdrawnifthetaxableincomeexceeds￡125,140.ThereisalsoaBasicAllowanceforcertainjobs,butitislowerthanthePersonalAllowance.解析：IncomeTax允許是指從納稅人總收入中扣除的金額，計算所得稅之前的扣除。主要的PersonalAllowance是在一定收入水平內(nèi)的免稅額度。2024/25納稅年度，標(biāo)準(zhǔn)PersonalAllowance為￡12,570。然而，該免稅額度會隨著收入超過￡100,000而每增加￡2減少￡1（PersonalAllowance損退）。此外，如果應(yīng)稅收入超過￡125,140，PersonalAllowance將完全被取消。還有一個BasicAllowance，但低于PersonalAllowance。2.EmploymentincomeisearnedfromworkingforanemployerandissubjecttoIncomeTaxandNationalInsuranceContributions(NICs)paidbytheemployer.Self-employedincomeisearnedfromrunningabusinessorprovidingservicesasanindependentcontractor.Self-employedindividualsareresponsibleforcalculatingandpayingtheirownIncomeTaxandNICs,aswellasmakingestimatedtaxpaymentsquarterly.解析：工資收入是受雇于雇主所獲得的收入，需要繳納所得稅和由雇主繳納的國家保險繳費(fèi)（NICs）。自雇收入是從事業(yè)務(wù)或作為獨(dú)立承包商提供服務(wù)所獲得的收入。自雇人士負(fù)責(zé)計算和繳納自己的所得稅和NICs，以及按季度進(jìn)行預(yù)估稅款的繳納。3.TheDividendAllowanceforthetaxyear2024/25is￡2,000.ThisallowanceallowsindividualstoreceivedividendsuptoacertainamountwithoutpayinganyIncomeTaxonthem.AnydividendsreceivedabovetheDividendAllowancearetaxedatdividendtaxrates(10%,20%,32.5%,35%,or38.1%dependingontheindividual'sincomelevel).解析：2024/25納稅年度的股息允許為￡2,000。該允許額允許個人在一定金額內(nèi)接收股息，而無需繳納任何所得稅。超過股息允許額的股息將按股息稅率（根據(jù)個人收入水平，稅率為10%、20%、32.5%、35%或38.1%）征稅。4.AnemployeewithtwojobswillonlybeabletoclaimthePersonalAllowanceagainsttheirfirstjobiftheirtotaltaxableincomefrombothjobsexceeds￡100,000.ThisisduetothePersonalAllowancetaper.Ifthetotaltaxableincomeis￡100,000orless,theemployeecanclaimthePersonalAllowanceonbothjobs.Thetaxcalculationinvolvesapplyingthecorrecttaxratestoeachjob'sincome,takingintoaccountthePersonalAllowanceandanyothertaxreliefsordeductionstheemployeemaybeentitledto.解析：有兩位雇員的員工只能對其第一份工作聲稱PersonalAllowance，如果他們從兩份工作的總收入超過￡100,000。這是由于PersonalAllowance損退。如果總收入為￡100,000或更低，員工可以在兩份工作上聲稱PersonalAllowance。稅收計算涉及將正確的稅率應(yīng)用于每份工作的收入，并考慮PersonalAllowance以及員工可能有權(quán)享有的任何其他稅收減免或扣除。5.TaxCreditsarepaymentsmadebythegovernmenttosupplementanemployee'sIncomeTax.Therearetwomaintypes:theWorkingTaxCredit(WTC)andtheChildTaxCredit(CTC).WTCisavailabletoworkingindividualswithalowincome,andithelpstoreducetheirIncomeTaxliability.CTCisavailabletoparentsorguardianswithchildrenunder16(orunder20iftheyareinfull-timeeducation),anditprovidesaregularpaymenttosupporttheirchildren.解析：稅收抵免是由政府向雇員補(bǔ)充所得稅的付款。主要有兩種：工作稅收抵免（WTC）和兒童稅收抵免（CTC）。WTC可供低收入工作者獲得，有助于減少他們的所得稅負(fù)債。CTC可供有16歲以下（或20歲以下，如果他們在全日制教育中）兒童的父母或監(jiān)護(hù)人獲得，它提供定期付款以支持他們的孩子。Part3:CalculationQuestions1.PersonalAllowance:￡12,570(standardrate)AnnualExemption:￡11,000(forthemainresidence)Taxableincomefromemployment:￡45,000-￡12,570(PersonalAllowance)=￡32,430Taxablerentalincome:￡8,000-￡11,000(AnnualExemption)=￡0(exemptasit'sthemainresidence)Taxableinterestincome:￡1,500Taxabledividendincome:￡0(taxedwithintheDividendAllowanceof￡2,000)Totaltaxableincome:￡32,430(employment)+￡1,500(interest)=￡33,930IncomeTaxcalculation:*BasicRate(20%)onthefirst￡50,000ofthetotaltaxableincome:￡50,000*20%=￡10,000*BasicRate(20%)ontheremaining￡8,930(￡33,930-￡24,000):￡8,930*20%=￡1,786TotalIncomeTaxliability:￡10,000+￡1,786=￡11,786解析：PersonalAllowance為￡12,570（標(biāo)準(zhǔn)稅率）。AnnualExemption為￡11,000（主要住所）。工資收入的應(yīng)稅收入為￡45,000-￡12,570=￡32,430。租金收入為免稅。利息收入的應(yīng)稅收入為￡1,500。股息收入在￡2,000的允許額內(nèi)免稅?？倯?yīng)稅收入為￡32,430+￡1,500=￡33,930。所得稅計算：基本稅率（20%）對總應(yīng)稅收入的前￡50,000部分征稅：￡50,000*20%=￡10,000?；径惵剩?0%）對剩余的￡8,930(￡33,930-￡24,000)征稅：￡8,930*20%=￡1,786?？偹枚愗?fù)債為￡10,000+￡1,786=￡11,786。2.Method1:Calculatethepercentageofthelistpriceusedforprivateuse:8,000/24,000=1/3.Fairmarketvalueforprivateuse:￡25,000*1/3=￡8,333.33.Taxablebenefit:￡8,333.33*55%(applicablepercentagefor2024/25)=￡4,583.33.解析：方法1：計算用于私人用途的清單價格的百分比：8,000/24,000=1/3。私人用途的公允價值：￡25,000*1/3=￡8,333.33。應(yīng)稅收益：￡8,333.33*55%（2024/25年適用的百分比）=￡4,583.33。3.Taxableprofit:￡60,000(grossincome)-￡25,000(businessexpenses)=￡35,000.Totaltaxableincome:￡35,000(self-employedprofit)+￡30,000(otherincome)=￡65,000.PersonalAllowance:￡12,570(standardrate).TaxableincomesubjecttoHigherRate:￡65,000-￡12,570=￡52,430.IncomeTaxcalculation:*BasicRate(20%)onthefirst￡50,000:￡50,000*20%=￡10,000*HigherRate(40%)ontheremaining￡2,430(￡52,430-￡50,000):￡2,430*40%=￡972TotalIncomeTaxliability:￡10,000+￡972=￡10,972解析：應(yīng)稅利潤：￡60,000-￡25,000=￡35,000。總應(yīng)稅收入：￡35,000+￡30,000=￡65,000。PersonalAllowance為￡12,570。應(yīng)稅收入適用較高稅率的金額：￡65,000-￡12,570=￡52,430。所得稅計算：基本稅率（20%）對前￡50,000征稅：￡50,000*20%=￡10,000。較高稅率（40%）對剩余的￡2,430(￡52,430-￡50,000)征稅：￡2,430*40%=￡972?？偹枚愗?fù)債為￡10,000+￡972=￡10,972。Part4:CaseStudyQuestions1.Thehighearnerhassignificantincomefromemployment(￡150,000)andpotentialinvestmentincome.Theirtaxliabilityislikelyhighduetothehigherincomelevels.Investmentincomecanbeintheformofdividendsorinterest,whicharesubjecttoIncomeTaxatdifferentratestowages.Iftheyinvestinapropertytogeneraterentalincome,thisincomeisalsosubjecttoIncomeTax,buttheymaybeabletodeductallowablebusinessexpenses.However,thepropertymayalsogeneratecapitalgainsifsoldforaprofit.Thehighearnercouldpotentiallyminimisetheirtaxliabilitybyinvestingintax-efficientwrapperssuchasISAsforstocksandsharesorusingaSelf-InvestedPersonalPension(SIPP)forlargerinvestments.Theycouldalsoconsiderinvestinginassetsthatgenerateincomethatistaxedatlowerrates,suchascertaintypesofbondsorinvestmentfunds.Additionally,theycouldexplorethepotentialfortaxreliefonbusinessexpensesiftheyareself-employedorrunabusinessfromhome.解析：高收入者有來自就業(yè)的顯著收入(￡150,000)和潛在的投資收入。由于收入水平較高，他們的稅收負(fù)擔(dān)可能很高。投資收入可以是股息或利息的形式，這些收入在工資的不同稅率下征收所得稅。如果他們投資于房產(chǎn)以產(chǎn)生租金收入，這種收入也需繳納所得稅，但他們可能能夠扣除允許的業(yè)務(wù)費(fèi)用。然而，如果房產(chǎn)以盈利的價格出售，也可能產(chǎn)生資本利得。高收入者可以通過投資于稅收高效的包裝（如ISA中的股票和股份或使用SIPP進(jìn)行較大投資）來潛在地最小化他們的稅收負(fù)擔(dān)。他們還可以考慮投資于產(chǎn)生較低稅率收入的資產(chǎn)，例如某些類型的債券或投資基金。此外，如果他們是自雇人士或在家庭中經(jīng)營業(yè)務(wù)，他們可以探索業(yè)務(wù)費(fèi)用的稅收減免的可能性。2.Thenewjobofferwithahighersalarywouldincreasetheemployee'soverallincome,potentiallypushingthemintoahighertaxbracketandincreasingtheirIncomeTaxliability.Thetaxablebenefitofthecompanycarwouldalsoincreasetheirtotaltaxableincome,furtherincreasingtheirtaxbill.Theemployeewouldneedtoweightheadditionalincomeagainstthehighertaxpaymentsandthec