2025年ACCAF6（UKTaxation）历年真题个人所得税真题

2025年ACCAF6（UKTaxation）历年真题个人所得税真题考试时间：______分钟总分：______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.试卷答案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: