By which date must an employer provide employees with a form P60 for the tax year 2015–16?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Which of the following are NOT deducted when calculating the value of a person’s chargeable estate for inheritance tax purposes?(1) An outstanding repayment mortgage(2) Funeral expenses(3) An outstanding interest-only mortgage(4) An outstanding endowment mortgage(5) A verbal promise to pay a friend’s debt(6) Credit card debts
A 1, 2 and 6 B 4 and 5 C 3 and 5 D 1, 3 and 4
2 .Andrew has been trading for many years. His adjusted trading profits for the tax year 2015–16 are ￡25,000.What is the total amount of national insurance contributions will be payable by Andrew for the tax year 2015–16?
A ￡1,534 B ￡1,677 C ￡2,250 D ￡2,393
3 .Which classes of national insurance contribution is an employer responsible for paying?
A Both class 2 and class 4 B Class 1 only C Both class 1 and class 1A D Class 2 only
4 .By which date must an employer submit forms P11D for the tax year 2015–16 to HM Revenue and Customs to avoid a late filing penalty?
A 31 May 2016 B 6 July 2016 C 19 July 2016 D 22 July 2016
6 .Andrea received a gross salary of ￡72,000 in the tax year 2015–16. She also received property income of ￡800 per month from an investment property that she has held for many years. On 20 September 2016 Andrea submitted her self-assessment tax return for the tax year 2015–16.What is the due date of payment of the balance of tax due on Andrea’s return for the tax year 2015–16?
A 31 January 2017 B 20 June 2017 C 30 September 2017 D 31 January 2018
7 .Angela submitted her self-assessment tax return for the tax year 2015–16 on 20 September 2016. On 31 December 2015 she found an error in her return.What is the time limit for Andrea to correct her return for the tax year 2015–16?
A 31 January 2017 B 20 September 2017 C 30 September 2017 D 31 January 2018
8 .Abdul’s tax liabilities for the tax years 2014–15 and 2015–16 are as follows: 2014–15 2015–16 ￡ ￡ Income tax payable 300 2,400 Class 4 national insurance contributions 320 1,260 Capital gains tax liability 240 0 ———— ———— 860 3,660 ———— ———— What payment on account will Abdul have to make on 31 July 2016 in respect of his tax liability for the tax year 2015–16?
A ￡310 B ￡1,830 C ￡430 D Nil
9 .For the tax year 2015–16, what are the latest dates by which a taxpayer, who does not wish to incur a penalty, should file a self-assessment tax return on paper or online?
A Paper tax return 31 October 2016; Online tax return 31 January 2018 B Paper tax return 31 October 2016; Online tax return 31 January 2017 C Paper tax return 31 October 2017; Online tax return 31 January 2017 D Paper tax return 31 October 2017; Online tax return 31 January 2018
10 .Mammoth Ltd commenced trading on 1 January 2013. The company’s profits have been as follows: Period ￡ Year ended 31 December 2013 524,000 Year ended 31 December 2014 867,000 Year ended 31 December 2015 912,000 Throughout all of these periods, Mammoth Ltd had one related 51% group company.What is the first year for which Mammoth Ltd will be required to pay its corporation tax liability by quarterly instalments?
A Year ended 31 December 2014 B None of the years ended 31 December 2013, 2014 or 2015 C Year ended 31 December 2015 D Year ended 31 December 2013
