Aubrey has made pension contributions of ￡33,000 a year for the last five years. He plans to make pension contributions of ￡113,000 for the tax year 2015–16.What is the amount of the excess contribution subject to the annual allowance tax charge in the tax year 2015–16?
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1 .Which one of the following people would be treated as automatically non-resident in the UK for the tax year 2015–16?
A Anna, who stayed in the UK for 15 days during the tax year 2015–16 B Barbara, who was not previously UK resident and stayed in the UK for 50 days during the tax year 2015–16 C Carol, who was UK resident for the tax year 2013–14 and stayed in the UK for 40 days during the tax year 2015–16 D...
2 .Matt’s net income for the tax year 2015–16 is ￡116,000.What is the highest effective marginal rate of income tax that Matt will suffer in the tax year 2015-16?
A 40% B 45% C 50% D 60%
3 .Frank is full-time employed. His gross salary for the tax year 2015–16 was ￡29,360. During the tax year 2015–16 his employer paid ￡3,617 income tax for Frank via PAYE.How much income tax is payable by Frank under self-assessment for the tax year 2015–16?
A ￡135 B ￡2,255 C ￡3,752 D ￡5,872
4 .Which TWO of the following items of expenditure are deductible in the calculation of an individual’s taxable income?(1) A contribution into a personal pension scheme(2) A charitable gift aid donation(3) A contribution into an employer’s HM Revenue and Customs’ registered occupational pension scheme(4) A charitable donation made under the payroll deduction scheme
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