Which classes of national insurance contribution is an employer responsible for paying?
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1 .On 14 July 2014 Ray made a gift of ￡5,000 to his daughter, Wanda. On 17 October 2015 he made another gift of ￡6,700 to Wanda.What is the value of the potentially exempt transfer to Wanda made on 17 October 2015?
A ￡700 B ￡2,700 C ￡3,700 D ￡6,700
2 .Heng is a wealthy 45 year old who would like to reduce the potential inheritance tax liability on her estate when she dies.Which of the following actions will NOT achieve Heng’s aim of reducing the potential inheritance tax liability on her estate when she dies?
A Changing the terms of her will so that the residue of her estate goes to her grandchildren rather than her children B Making lifetime gifts to trusts up to the value of the nil rate band every seven years C Changing the terms of her will so that the residue of her estate goes to her husband rather...
3 .Chan died on 8 December 2015, having made a lifetime cash gift of ￡500,000 to a trust on 16 October 2014. Chan paid the inheritance tax arising from this gift.Who will be responsible for paying the additional inheritance tax arising from the gift made to the trust as a result of Chan’s death, and when will this be due?
A The trustees on 30 June 2016 B The personal representatives of Chan’s estate on 8 June 2016 C The personal representatives of Chan’s estate on 30 June 2016 D The trustees on 8 June 2016
4 .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
5 .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
7 .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
8 .By which date must an employer provide employees with a form P60 for the tax year 2015–16?
A 5 April 2016 B 19 May 2016 C 31 May 2016 D 6 July 2016
9 .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
10 .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
