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來 樣 UKTaxsystemandits Typesof Taxevasionandtax EthicalandprofessionalUKTaxsystemandits Ethicalandprofessional Theaccountanthasaresponsibilitytoadvisethe Ifthe actforthe andinformthe inwriting.終止服務(wù)+ Reportthe Officer.匯報給洗錢相關(guān)機(jī)構(gòu) Theaccountantmustnotdisclosetothe -off'.不能向客戶通風(fēng)報信FiscalyearandUKUKresidenttest-Inorder1stAutomaticoverseastest2ndAutomaticUKtest3rdSufficientUKSpouse/civilpartnerorchild(under18)intheUK(excludesparents)-HouseinUKwhichisusedduringtaxyear-ngsubstantiveworkinUK-InUKformorethan90daysineitherof2previoustaxyears-前兩年任一年>90MoretimeinUKthaninanyothercountryintaxyear-FiscalyearandUKresidentUKresidenttest-Inorder3rdSufficientUKtiesDaysinPreviouslyNotPreviouslyAutomaticallyNotAutomaticallyNot16-Rif4UKAutomaticallyNot46-Rif3UKRif4UK91-Rif2UKRif3UK121-Rif1UKRif2UKAutomaticallyAutomaticallyUKresidentWhichofthefollowingwillNOTcauseHarpertobetreatedasautomaticallyUKresidentforthetaxyearHarperspending192daysintheUKduringthetaxyearHarperrentingahouseintheUKtoliveinandthenoccupyingit(asheronlyhome)throughoutthetaxyearHarperacceptinga15-monthcontractforafulltimejobintheUKon6AprilHarper’shusbandlivingintheUKthroughoutthetaxyear2019/20andHarperstayingwithhimwhenshevisitstheUK以只有D不是；UKresidentIncertaincircumstancesanindividualisautomaticallynotresidentintheWhichofthefollowingtwoindividuals,ifeither,isautomaticallynotresidentintheUKforthetaxyearEric,whohasneverpreviouslybeenresidentintheUK.Inthetaxyear2019/20,hewasintheUKfor40Fran,whowasresidentintheUKforthetwotaxyearspriortothetaxyear2019/20.Inthetaxyear2019/20,shewasintheUKfor18days.EricFranBothEricandNeitherEricnorF這個人之前是UKresident，本年度在英國少于16天才符合條件，但是他待了18天，不符合，所以onlyE本題問的是哪一個不是自動判定為UKresident的條件，3個條件分別是大于183天，唯一的家在英國，英國有全職工作，所以只有D不是；ProformaofcalculatingindividualetaxNon-savingSavingDividendTradingXEmploymentXPropertybusinessXXXTotalXXXLess:QualifyinginterestNetXXXLess:alTaxableXXXeTaxLess:TaxsufferedatsourceeTaxXSavingeTaxablesavinge Bank Buildingsociety Gilts(e.g.Treasury InterestfromNationalSaving&InvestmentExemptsavings InterestfromSaving sissuedbyNationalSavingsandInvestmentBank efrominvestmentsmadethroughindividualsavingsaccounts(ISAs)(within20000) PremiumDividendExemptdividend SharedividendsfromISATaxabledividend OtherProformaofcalculatingindividualetaxNon-savingSavingDividendTradingXEmploymentXPropertybusinessXXXTotalXXXLess:QualifyinginterestNetXXXLess:alTaxableXXXeTaxLess:TaxsufferedatsourceeTaxXalCalculationof StdPA=￡12,500 WhenAdjustednete(ANI)isabove100000,PAwillbereducedANI=nete-tradingloss-grossgiftaiddonation-gross Adjustednete≥AdjustedPA=12500-1/2*(adjustednete-100000) Adjustednete≥￡125,000,PA=0ProformaofcalculatingindividualetaxNon-savingSavingDividendTradingXEmploymentXPropertybusinessXXXTotalXXXLess:QualifyinginterestNetXXXLess:alTaxableXXXeTaxLess:TaxsufferedatsourceeTaxXTaxliability -NSI,SI,DI 階梯計算-即使同一種收入，也被37500和150000 順序計算-先算NSI，再算SI，最后算DI SI-5000startrateband；500/1000nilrate DI-2000nilrate 根據(jù)PPS&GiftaiddonationAdditional￡150,001andHigher￡37,501toBasic￡1to al Anindividualcanelecttotransfer￡1250oftheir alallowancetotheirspouse/civilpartner. Thespouse/civilpartnerreceivingthetransferisentitledtoataxreducerof TransferablenilratebandChildbenefitetaxchargeJointlyownedMarch2020考官報告DaneandZaraareamarriedcouple.Theyjointlyownaresidentialpropertywhichislettotenants.Inthetaxyear2019-20thepropertybusinessefromthepropertyis￡20,000.Daneowns25%ofthepropertyandZaraownstheother75%.Noelectionhasbeenmadeinrelationtotheownershipoftheproperty.Zaraearnsemploymenteof￡65,000andDanereceives￡1,788ofchildbenefitinthetaxyear2019-20.Danehasnoothere.WhichTWOofthefollowingstatementsaretrueinrelationtoZara’setaxliabilityforthetaxyear2019-20?Zara’staxableeisZaracanreduceheretaxliabilitybyclaimingthetransferable alallowance(the“marriageallowance”)ItwouldbebeneficialtoZaraifthecoupleweretomakeajointelectiontoHMRevenueandCustoms(HMRC)specifyingtheiractualownershipshareintheresidentialpropertyAchildbenefitchargeof￡1,788willbeaddedtoZara’setaxMarch2020考官報 electionhasbeenmadeProformaofcalculatingindividualetaxNon-savingSavingDividendTradingXEmploymentXPropertybusinessXXXTotalXXXLess:QualifyinginterestNetXXXLess:alTaxableXXXeTaxLess:Taxsufferedatsource-eTaxXPAYEisthesystemusedforcalculatingandcollectingetaxandClass1NICfrompaymentsmadetoemployees. PAYE PenaltyforlatefillingPAYE EmployeetaxProformaofcalculatingindividualetaxNon-savingSavingDividendTradingXEmploymentXPropertybusinessXXXTotalXXXLess:QualifyinginterestNetXXXLess:alTaxableXXXeTaxLess:Taxsufferedatsource-eTaxXEmploymentEmploymentvsself- ￡Salary Commission/ Benefitsin Employment XEmploymente-DeductionTravelexpensespermanent temporary ≤24 SitebasedEmploymente-age Reimbursementofthe -total *centain Authorisedallowance-specialcalculationmethodbasedonbusiness :FY2019/20:Upto10,000businesOver10,000

Employmente-Other Subscriptionstoprofessional Donationtocharityunderpayrollgivingscheme:charitable ContributiontoregisteredoccupationalpensionEmploymente-Useofassetsbenefitandgiftsofassets-背 ，useofasset有時間分?jǐn)偅琯ift無時間分LivingmodationandlivingmodationexpenseLivingmodationbenefit-notjobGeneralchargeAdditionalchargeRentpaidbyLivingmodation

Employmente-Livingmodationbenefit-notjobEmploymente-LivingmodationAriseonlivingmodationexpense Heating,lighting,orcleaning;(expensepaid) Repairingmaintainingordecorating(expense Theprovisionoffurniture(20%ofthecost,timeNotjobrelated：costtoJobrelated:lowerofcosttoemployerand10%netEmploymente-CarbenefitandFuelCarbenefit=X%*(listprice–capitalcontribution)*timeproportion–paymentbyemployeeforuseofthe X>95g/km,increaseby1%forevery5g/kmincrease,round Dieselcars：+ Listprice,notactualpurchase CapitalcontributionuptoFuelbenefit=X%*Employmente-LoanDifferenceofinterests-Benefit=Interestshouldpay-interestactuallypayShouldpay: StrictActual StrictLoanamount<10000,Employmente-OtherGeneralrulesforotherbenefits-costtoExempt Canteenavailabletoall Qualifyingremovalexpensesupto￡8,000 Carparkingspacesatornear ceofwork. cenurseries Contributionstowardsadditionalhousehold Long alovernightProformaofcalculatingindividualetaxNon-savingSavingDividendTradingXEmploymentXPropertybusinessXXXTotalXXXLess:QualifyinginterestNetXXXLess:alTaxableXXXeTaxLess:Taxsufferedatsource-eTaxXPropertybusiness￡RentaleXXLess:AllowableexpensesPropertyeXPropertybusinesse-ExpenseAgent’sfees&AdvertisingCounciltaxpaidbylandlordWaterratespaidbyRepairs&Redecorations(RevenueExpenditure)Motorexpenses(canalsouseapproved allowances)Theactualamountcanbere cedby ageallowanceEg:actualexpense600,and1200 (1200*0.45)Interestonaloantopurchasetheproperty cementfurniturereliefPropertybusinesse-RentaGrossrentale(beforedeductinganyexpense)vs Grossrentale≤￡7,500PBIisthelowerof: Propertybusinesse= Propertybusinesse=normal Grossrentale>￡7,500PBIisthelowerof: Propertybusinesse=normal Propertybusinesse=alternativecalculation=grossrent-7500Propertybusinesse-RentaGrossrentale(beforedeductinganyexpense)vsOn6April2019,MelindarentedoutafurnishedroominherhousetoJennyatarentof￡720amonth.Jenny torenttheroomonthesametermsuntil5July toliveinthehouseandpaidforallofthelivingexpenses,of￡175amonthrelatedtotheroomrentedouttoWhatisMelinda'spropertyeforthetaxyear2019-20,assumingthatanybeneficialelectionsaremade?A.￡1,140B.￡0C.￡6,540Propertybusinesse-FHL SeparatetheFHLandotherlettingsunderthepropertybusinesse. LossreliefcanonlybesetagainstefromthesameFHL Capitalallowancesareavailableonfurnitureinsteadofthe cementfurniturerelief RelevantearningsforpensionRE=Tradee+employmente+ Financecost-100%deductfromrentalPropertybusinesse-Loss￡RentaleLess Propertye X Currentyearrelief-againstotherproperty Carryforwardyearrelief-againstfutureproperty ProformaofcalculatingindividualetaxNon-savingSavingDividendTradingXEmploymentXPropertybusinessXXXTotalXXXLess:QualifyinginterestNetXXXLess:alTaxableXXXeTaxLess:Taxsufferedatsource-eTaxXTradingTradingStatementofprofitorlossforyearended31MayGross￡￡OtherBankinterestWagesandsalariesRentandMotorexpenses–carsownedbybusinessMotorexpenses–costofleasedcarCO2emissions130g/kmEntertainmentexpenses–OfficeFinanceInterestpayableonNetTrading commencedtradingon1January2019.The incurredthefollowingexpenditurepriorto1January2019:￡30NovemberInitialmarket6JuneResearchinto31JulyEntertainingcustomersand15DecemberDonationtolocalfairinexchangeforWhatistheamountofLili 'sdeductiblepre-tradingexpenditureinrespectoftheyearended31December2018?Tradinge-CapitalrateShortPrivateused(businessTWDVXTransfertoXWDAXTWDVXTradinge-Basic Incontinuingyears- Openingyears-BP1/2/3&overlap Closingyears-BP2020.5.312020.5.31BPLast:2019.6.30-BPLast:2019.6.30- 2020.9.30Tradinge-LossreliefGenerallossreliefCurrentyearAgainsttotaleorderofNSISI①PAcannotbe②OnlyoneCarryforwardreliefcannotbeclaimedbeforetheccurrentyearreliefandcarrybackrelief.FactorstobeTimevalue:quickearlysoonTaxsavingAsearlyaspossible/aseraliestandMostbeneficial/favourable/efficientCarrybackAgainsttotale(inorderofNSISIDI)①Carrybackonlyone②PAcannotbe③CarryforwardAgainsttradingTradinge-LossSpecialloss Earlytradeloss

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