2025年ACCAF6（UKTaxation）歷年真題個(gè)人所得稅真題考試時(shí)間：______分鐘總分：______分姓名：______Question1:MrandMrsSmith,whoaremarriedanddomiciledintheUK,havetwochildren,aged8and11.Theyliveatasingleaddress.Forthetaxyear2024/25,theirfinancialdetailsareasfollows:*MrSmith'ssalary:￡45,000*MrsSmith'ssalary:￡32,000*StatePensionreceivedbyMrSmith:￡10,000*DividendincomereceivedbyMrsSmith:￡6,000(dividendsarereceivedafterbasicratetaxcredithasbeenapplied)*Interestincome:￡1,500(heldinacashISA)*Rentalincomefromapropertytheyown:￡12,000perannum,netofallowableexpenses(includingmortgageinterestof￡8,000,repairsof￡1,500,andlettingagentfeesof￡1,000).Thepropertyistheirmainresidence.*Theymadecharitabledonationsduringtheyeartotaling￡2,500,whichwerepaiddirectlyfromtheirbankaccounts.*Theyclaimthechildren'spersonalallowances.*MrSmithpays￡3,000peryearincontributionstoaregisteredcompanypensionscheme.*MrsSmithpays￡500permonthintoapersonalsavingsaccount(PRA).Thefollowinginformationappliesforthetaxyear2024/25:*PersonalAllowance:￡12,570reducedby￡1forevery￡2ofincomeabove￡100,000.*BasicRateTax:20%*HigherRateTax:40%*AdditionalHigherRateTax:45%*PersonalAllowanceallowance:￡50,270*BasicRatetaxband:￡50,270to￡125,140*HigherRatetaxband:￡125,140to￡150,000*AdditionalHigherRatetaxband:￡150,000andabove*DividendAllowance:￡1,000(dividendsreceivedbyanindividualwithinthesameUKtaxyear)*BasicRateDividendTax:8.75%*HigherRateDividendTax:33.75%*AdditionalHigherRateDividendTax:39.35%*CapitalGainsAllowance:￡12,300*CapitalGainsTaxRates:10%(basicrate)or20%(higherrate)onallowablegains,dependingontheindividual'sincometaxrateband.*Children'sAllowance:￡1,000perchildperyear.Required:(a)CalculatethetotalincomeofMrandMrsSmithforthetaxyear2024/25.(b)CalculatethetotalpersonalallowancesavailabletoMrandMrsSmithforthetaxyear2024/25.(c)DeterminethetaxableincomeforMrandMrsSmithforthetaxyear2024/25.(d)CalculatetheincometaxdueonMrandMrsSmith'scombinedtaxableincomeforthetaxyear2024/25.(e)CalculatethedividendtaxdueonMrsSmith'sdividendincomeforthetaxyear2024/25.(f)CalculatetheCapitalGainsTax(ifany)arisingfromtherentalincomeforthetaxyear2024/25.(g)CalculatethetaxreliefMrandMrsSmithareentitledtoclaimontheirpensioncontributionsandcharitabledonationsforthetaxyear2024/25.(h)CalculateMrandMrsSmith'stotaltaxliability(incometaxplusdividendtax)forthetaxyear2024/25.Question2:MrJones,aUKresidentanddomiciliary,isapartnerinalimitedliabilitypartnership(LLP).Forthetaxyear2024/25,hereceivesthefollowingfromtheLLP:*Profitdistributedasapartner'sshare:￡80,000*SalarychargedtothepartnershipforMrJones:￡50,000*Healsoreceives￡10,000dividendincomefromanothercompanyinwhichheisashareholder.MrJoneshasthefollowingexpensesrelatedtohisworkasapartnerintheLLP:*ProfessionalfeespaidthroughtheLLPbankaccount:￡8,000*Businesstravelexpenses:￡3,000(substantiatedreceipts)*Subscriptionstoprofessionalbodies:￡600TheLLPitselfpays￡2,000peryeartowardsMrJones'scontributionstoaregisteredcompanypensionscheme.Forthetaxyear2024/25,thefollowingtaxrulesapply:*Partnershipincomeisdistributedtopartnersandisassessableasincomeinthepartner'shands.*Partnerscandeductallowablebusinessexpensesincurredintheproductionoftheirshareofthepartnership'sincome.*Salariespaidtopartnersaregenerallyallowableexpensesagainstthepartnership'sincome.*Dividendincomereceivedbyanindividualistreatedseparatelyfromtheirincomefromemploymentorself-employmentandissubjecttodividendtaxrates.*ThesalaryofapartnerinanLLPistreatedasremunerationandissubjecttoincometaxandNationalInsuranceContributions(NICs)viatheSelf-Assessmentsystem.*allowablebusinessexpensesforpartnersdonotincludesubscriptionstoprofessionalbodiesunlesstheyarespecificallyrequiredbythepartnershipagreementforbusinesspurposes.Required:(a)CalculateMrJones'stotalincomeforthetaxyear2024/25,distinguishingbetweenpartnershipincome,salary,anddividendincome.(b)IdentifyandcalculatethetotalallowablebusinessexpensesforMrJonesforthetaxyear2024/25.(c)CalculateMrJones'sincometaxliabilityonhispartnershipincomeandsalaryforthetaxyear2024/25.(d)CalculateMrJones'sdividendtaxliabilityforthetaxyear2024/25.(e)CalculatethepensiontaxreliefavailabletoMrJonesforthepensioncontributionsmadebytheLLPforthetaxyear2024/25.(f)Discusswhetherthesubscriptionfeesof￡600areanallowablebusinessexpenseforMrJonesforthetaxyear2024/25.Providearationaleforyouranswerbasedonthegiventaxrules.(g)AssumingMrJonesisemployedpart-timeelsewhereandhassufficienttaxableincome,calculatehistotaltaxliabilityforthetaxyear2024/25,combiningincometaxonpartnershipsalary,incometaxonemploymentincome(ifany),anddividendtax.Question3:ThefollowinginformationrelatestothetaxaffairsofMsGreenforthetaxyear2024/25:*MsGreenisasingleUKresidentandnon-domiciliary.*Sheworksasaconsultantandhasthefollowingincome:*Consultancyfees:￡60,000*IncomefromrentingoutapropertysheownsintheUK:￡15,000perannum(netof￡7,000mortgageinterest,￡1,000repairs,￡500lettingagentfees).Thispropertyisnothermainresidence.*InterestincomefromaUKsavingsaccount:￡2,000*Shehasthefollowingexpensesrelatedtoherconsultancywork:*Homeofficeexpenses:Sheusesadedicatedroomforwork.Theroom'sannualrentis￡1,200,andhertotalhomeinsuranceis￡300.Sheestimatessheusestheroomforwork25%ofthetime.*Businesstravel:￡4,000(allsubstantiated)*Subscriptionstoindustry-specificsoftware:￡1,200*MsGreenpaid￡4,000incontributionstoapersonalpensionschemeduringtheyear.*Shemadecharitabledonationsof￡1,500,paidviaadirectdebitfromherbankaccount.*Shereceived￡5,000individendsfromsharesheldinaUKcompany.Forthetaxyear2024/25,thefollowingtaxrulesapply:*PersonalAllowance:￡12,570*BasicRateTax:20%*HigherRateTax:40%*AdditionalHigherRateTax:45%*PersonalAllowanceallowance:￡100,000*BasicRatetaxband:￡100,001to￡125,140*HigherRatetaxband:￡125,141to￡150,000*AdditionalHigherRatetaxband:￡150,001andabove*DividendAllowance:￡1,000*BasicRateDividendTax:8.75%*HigherRateDividendTax:33.75%*AdditionalHigherRateDividendTax:39.35%*CapitalGainsAllowance:￡12,300*CapitalGainsTaxRates:10%(basicrate)or20%(higherrate)onallowablegains.*Allowablehomeofficeexpenses:45%ofactualcostswhereadedicatedroomisusedforwork.*Subscriptionstoindustry-specificsoftwarearegenerallyallowablebusinessexpenses.Required:(a)CalculateMsGreen'stotalincomeforthetaxyear2024/25.(b)CalculatethetotalpersonalallowanceavailabletoMsGreenforthetaxyear2024/25.(c)CalculateMsGreen'staxableincomeforthetaxyear2024/25.(d)CalculatetheincometaxdueonMsGreen'staxableincomeforthetaxyear2024/25.(e)CalculatetheallowablehomeofficeexpensesforMsGreenforthetaxyear2024/25.(f)CalculatethetotalallowablebusinessexpensesforMsGreenforthetaxyear2024/25.(g)CalculatetheCapitalGainsTax(ifany)arisingfromtherentalincomeforthetaxyear2024/25.(h)CalculatethetaxreliefavailabletoMsGreenonherpensioncontributionsandcharitabledonationsforthetaxyear2024/25.(i)CalculatethedividendtaxdueonMsGreen'sdividendincomeforthetaxyear2024/25.(j)CalculateMsGreen'stotaltaxliability(incometaxplusdividendtax)forthetaxyear2024/25.試卷答案Question1:(a)TotalIncomeCalculation:*Salaries:￡45,000(Mr)+￡32,000(Mrs)=￡77,000*StatePension:￡10,000(Mr)*DividendIncome:￡6,000(Mrs)*InterestIncome:￡1,500(tax-freeinISA)*RentalIncome:￡12,000*TotalGrossIncome:￡77,000+￡10,000+￡6,000+￡12,000=￡105,000(b)TotalPersonalAllowancesCalculation:*BasicAllowance:￡12,570*Reductionduetoincome(￡105,000):￡105,000-￡100,000=￡5,000*Reductionamount:￡5,000*(1/2)=￡2,500*ReducedAllowance:￡12,570-￡2,500=￡10,070*Children'sAllowances:2children*￡1,000=￡2,000*TotalPersonalAllowances:￡10,070+￡2,000=￡12,070(c)TaxableIncomeCalculation:*GrossIncome:￡105,000*LessPersonalAllowances:￡12,070*TaxableIncome:￡105,000-￡12,070=￡92,930(d)IncomeTaxCalculation:*Upto￡50,270(PersonalAllowanceallowance):Tax@0%=￡0*￡50,270to￡125,140(BasicRateband):(￡92,930-￡50,270)*20%=￡42,660*20%=￡8,532*TotalIncomeTax:￡0+￡8,532=￡8,532(e)DividendTaxCalculation:*TaxableDividends:￡6,000-￡1,000(DividendAllowance)=￡5,000*TaxRate:￡5,000fallswithintheBasicRateband(astotalincomeexcludingdividendsis￡92,930,below￡150,000).Tax@8.75%=￡5,000*8.75%=￡437.50(f)CapitalGainsTaxCalculation:*AllowableGains:￡12,000(RentalIncome)-(￡7,000MortgageInterest+￡1,000Repairs+￡500AgentFees)=￡12,000-￡8,500=￡3,500*LessCapitalGainsAllowance:￡3,500-￡12,300=￡0*CapitalGainsTax:￡0(Nogainaroseafterallowance)(g)TaxReliefCalculation:*PensionContributions:￡3,000(Mr)+￡0(Mrs-notdeductibleondividendincome)=￡3,000*CharitableDonations:￡2,500(canbeclaimedasadeductionagainstincometax)*TotalRelief:￡3,000(pension)+￡2,500(charity)=￡5,500(h)TotalTaxLiabilityCalculation:*TotalIncomeTax:￡8,532*DividendTax:￡437.50*TotalTaxLiability:￡8,532+￡437.50=￡8,969.50Question2:(a)TotalIncomeCalculation:*PartnershipIncome(TreatedasSalary):￡80,000*EmploymentSalary:￡50,000*DividendIncome:￡10,000*TotalGrossIncome:￡80,000+￡50,000+￡10,000=￡140,000(b)AllowableBusinessExpensesCalculation:*ProfessionalFees:￡8,000*BusinessTravel:￡3,000*TotalAllowableExpenses:￡8,000+￡3,000=￡11,000(c)IncomeTaxLiabilityonPartnershipSalaryandEmploymentIncomeCalculation:*TotalGrossIncome:￡140,000*LessAllowableExpenses:￡11,000*TaxableIncome:￡140,000-￡11,000=￡129,000*PersonalAllowance:￡12,570(astotalincomeisbelow￡100,000)*TaxableIncomesubjecttotax:￡129,000-￡12,570=￡116,430*TaxCalculation:*Upto￡50,270:Tax@0%=￡0*￡50,270to￡125,140:(￡116,430-￡50,270)*20%=￡66,160*20%=￡13,232*￡125,141to￡129,000:(￡129,000-￡125,140)*40%=￡3,860*40%=￡1,544*TotalIncomeTax(Partnership&Employment):￡0+￡13,232+￡1,544=￡14,776(d)DividendTaxLiabilityCalculation:*TaxableDividends:￡10,000*DividendAllowance:￡1,000*TaxableDividends:￡10,000-￡1,000=￡9,000*TaxRate:￡9,000fallswithintheHigherRateband(totalincomeincludingdividendsis￡150,000).Tax@33.75%=￡9,000*33.75%=￡3,037.50(e)PensionTaxReliefCalculation:*PensionContributions:￡2,000(LLPpayment)*TaxableIncome(from(c)):￡129,000*HigherRateband:￡125,141to￡150,000*ContributionwithinHigherRateband:￡2,000(asit'slessthanthebandwidth)*TaxRelief:￡2,000*40%=￡800(f)AllowabilityofSubscriptionFeesDiscussion:*Thesubscriptionsarefor"industry-specificsoftware".Generally,subscriptionsforsoftwarerequiredforthebusinessareallowableexpenses.Thequestiondoesnotstatetheywereforpersonaluseornon-businesspurposes.Therefore,assumingtheyweregenuinelyforbusinessuse,the￡600wouldtypicallybeconsideredanallowablebusinessexpense.(g)TotalTaxLiabilityCalculation(MrJones):*IncomeTax(Partnership&Employment):￡14,776*DividendTax:￡3,037.50*TotalTaxLiability:￡14,776+￡3,037.50=￡17,813.50Question3:(a)TotalIncomeCalculation:*ConsultancyFees:￡60,000*RentalIncome:￡15,000*InterestIncome:￡2,000*DividendIncome:￡5,000*TotalGrossIncome:￡60,000+￡15,000+￡2,000+￡5,000=￡82,000(b)TotalPersonalAllowanceCalculation:*BasicAllowance:￡12,570*Reductionduetoincome(￡82,000):￡82,000-￡100,000=￡0(Noreductionappliesasincomeisbelow￡100,000)*ReducedAllowance:￡12,570*Children'sAllowance:￡0(MsGreenissingle)*TotalPersonalAllowances:￡12,570(c)TaxableIncomeCalculation:*GrossIncome:￡82,000*LessPersonalAllowances: