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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1 .Taxes can be either capital taxes or revenue taxes, although some taxes are neither type of tax.Which is the correct classification for the following three taxes?Value added tax Inheritance tax National insurance contributions
A Neither type Revenue tax Capital tax B Revenue tax Capital tax Neither type C Capital tax Neither type Revenue tax D Neither type Capital tax Revenue tax
2 .Having graduated from a university in the UK Patrick is now working full-time overseas. He now wishes to be non-resident in the UK but expects to visit the UK to visit friends.What is the maximum number of days Patrick can spend in the UK and be nonresident?
A 15 B 45 C 90 D 120
3 .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...
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A 40% B 45% C 50% D 60%
5 .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
7 .Alphonso, who is self-employed, opened a personal pension scheme for the first time in the tax year 2013–14 and made pension contributions of ￡56,000 in that year. He made further contributions of ￡17,000 for the tax year 2014–15.What is the maximum amount of pension contributions that Alphonso can make for the tax year 2015–16 without incurring an annual allowance tax charge?
A ￡23,000 B ￡40,000 C ￡57,000 D ￡63,000
8 .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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