2025年ACCAF6（UKTaxation）模拟试卷个人所得税练习

2025年ACCAF6（UKTaxation）模拟试卷个人所得税练习考试时间：______分钟总分：______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.---试卷答案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