acca f6税法考试所给的税率有哪些 有大神知道吗 急求！

acca f6税法考试所给的税率有哪些 有大神知道吗 急求！

TAX RATES AND ALLOWANCES
The following tax rates and allowances are to be used in answering the questions.
Income tax
Normal Dividend
rates rates
Basic rate £1 – £31,865 20% 10%
Higher rate £31,866 to £150,000 40% 32·5%
Additional rate £150,001 and over 45% 37·5%
A starting rate of 10% applies to savings income where it falls within the first £2,880 of taxable income.
Personal allowance
Personal allowance
Born on or after 6 April 1948 £10,000
Born between 6 April 1938 and 5 April 1948 £10,500
Born before 6 April 1938 £10,660
Income limit
Personal allowance £100,000
Personal allowance (born before 6 April 1948) £27,000
Residence status
Days in UK Previously resident Not previously resident
Less than 16 Automatically not resident Automatically not resident
16 to 45 Resident if 4 UK ties (or more) Automatically not resident
46 to 90 Resident if 3 UK ties (or more) Resident if 4 UK ties
91 to 120 Resident if 2 UK ties (or more) Resident if 3 UK ties (or more)
121 to 182 Resident if 1 UK tie (or more) Resident if 2 UK ties (or more)
183 or more Automatically resident Automatically resident
Child benefit income tax charge
Where income is between £50,000 and £60,000, the charge is 1% of the amount of child benefit received for every
£100 of income over £50,000.
Car benefit percentage
The relevant base level of CO2 emissions is 95 grams per kilometre.
The percentage rates applying to petrol cars with CO2 emissions up to this level are:
75 grams per kilometre or less 5%
76 grams to 94 grams per kilometre 11%
95 grams per kilometre 12%
2Car fuel benefit
The base figure for calculating the car fuel benefit is £21,700.
New individual savings accounts (NISAs)
The overall investment limit is £15,000.
Pension scheme limit
Annual allowance – 2014–15 £40,000
– 2011–12 to 2013–14 £50,000
The maximum contribution that can qualify for tax relief without any earnings is £3,600.
Authorised mileage allowances: cars
Up to 10,000 miles 45p
Over 10,000 miles 25p
Capital allowances: rates of allowance
Plant and machinery
Main pool 18%
Special rate pool 8%
Motor cars
New cars with CO2 emissions up to 95 grams per kilometre 100%
CO2 emissions between 96 and 130 grams per kilometre 18%
CO2 emissions over 130 grams per kilometre 8%
Annual investment allowance
Rate of allowance 100%
Expenditure limit £500,000
Cap on income tax reliefs
Unless otherwise restricted, reliefs are capped at the higher of £50,000 or 25% of income.
Corporation tax
Financial year 2012 2013 2014
Small profits rate 20% 20% 20%
Main rate 24% 23% 21%
Lower limit £300,000 £300,000 £300,000
Upper limit £1,500,000 £1,500,000 £1,500,000
Standard fraction 1/100 3/400 1/400
Marginal relief
Standard fraction x (U – A) x N/A
3 [P.T.O.Value added tax (VAT)
Standard rate 20%
Registration limit £81,000
Deregistration limit £79,000
Inheritance tax: tax rates
£1 – £325,000 Nil
Excess – Death rate 40%
– Lifetime rate 20%
Inheritance tax: taper relief
Years before death Percentage
reduction
Over 3 but less than 4 years 20%
Over 4 but less than 5 years 40%
Over 5 but less than 6 years 60%
Over 6 but less than 7 years 80%
Capital gains tax
Rates of tax – Lower rate 18%
– Higher rate 28%
Annual exempt amount £11,000
Entrepreneurs’ relief – Lifetime limit £10,000,000
– Rate of tax 10%
National insurance contributions
(Not contracted out rates)
Class 1 Employee £1 – £7,956 per year Nil
£7,957 – £41,865 per year 12%
£41,866 and above per year 12%
Class 1 Employer £1 – £7,956 per year Nil
£7,957 and above per year 13·8%
Employment allowance £2,000
Class 1A 13·8%
Class 2 £2·75 per week
Small earnings exemption limit £5,885
Class 4 £1 – £7,956 per year Nil
£7,957 – £41,865 per year 9%
£41,866 and above per year 2%
Rates of interest (assumed)
Official rate of interest 3·25%
Rate of interest on underpaid tax 3%
Rate of interest on overpaid tax 0·5%