F6知识点:
第一章UK TAX SYSTEM
Taxation function: encourage economic, social and environmental behaviour Structure: 税务由HMRC管理Human revenue and customs 英国税务及海关总署
Source of law 立法Finance Act每年更新税率
Tax year: April 6th to April 5th
Tax evasion is illegal 逃税非法 & Tax avoidance is legal 合理避税合法
第二章Computation of taxable income and income tax liability
1.Resident判定
UK resident individuals UK & overa income都交税
Non‐UK resident individuals 仅UK income交税
5 UK Ties:
安东尼 沃克▲考试提供表格：
Days in UK Previously resident Not previously resident < 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 3 UK ties(or more) 91 to 120 Resident if 2 UK ties(or more) Resident if 2 UK ties(or more) 121 to 182 Resident if 1 UK ties(or more) Resident if 1 UK ties(or more) 183 Automatically resident Automatically resident
1. Types of income
Non ‐saving income Trade income
Employment income
Property income
Savings income Taxed income (20% tax 已扣)
Bank interest
Building society interest Interest received gross (未扣税)
Government stocks (gilts 债券) interest
National saving & invest bank interest Dividend income 10% tax 已扣
This tax credit is not refundable. Exempt income 免税收入，回答题目时必须注明时免税收入，不写没分
Interest from Saving Certificates issued by National Savings and Investment
Bank(UK 国民储蓄和投资银行：储蓄账户免税，投资账户收税)国民储蓄券 Statutory redundancy money 裁员补偿
Betting and gaming winnings 博彩奖金（收其他税，不收个税） Scholarships 奖学金
Interest on damages for personal injuries 个人受伤赔偿，包括工资补贴等 in UK < 16D
in UK < 46D, not resident in past 3 tax years
Full time overa work & in UK < 90D
in UK >183D only home in UK Full time work in UK UK Hou in u
Substantive work in UK > 90D in either two past tax years more time in UK than overa Family
manlyLocal authority grant 地方补助
Income from investments made through new individual savings accounts (NISAs) NISA有3种, 每个Tax year overall subscription limit is 15,000。超出投资限额的收益交税。
✧Cash NISA
✧Stocks and shares NISA
✧Combined NISA
NISA投资账户的分红和利息收入免税，Disposal免收资本利得税CGT。
2.Personal allowance
▲考试提供表格（不提供右列计算公式）：
the family man
1948‐4‐6之后出生 10,000>100,000，PA=10,000‐超过部分/2（楼下适用）1938‐4‐6~1948‐4‐5出生 1
0,500When net income>27000,
Restriction=1/2(net income‐27000)，但>10,000 1938‐4‐6之前出生 10,660
*10,000额度先从Non‐saving收入抵扣，然后saving收入，最后dividend收入
*调整净收入需扣trading loss, gross gift aid and gross personal pension contributions，当捐钱捐物后，应税收入会减少！同时税基会延长！（双重优惠） 3.Computing tax payable
Tax liability = income tax on taxable income
Tax payable = tax liability
Less
Tax already deducted at source (e.g. PAYE) on incomes received net Tax rates: ▲考试提供表格
Lower rate band Basic rate band Higher rate band Additional rate 4.Gift aid
堵车英文The gift aid donation is paid net of 20%.
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Tax relief: By extending the donor’s basic rate band and higher rate band
Basic rate limit: 31,865+(charitable payments x 100/80)
Higher rate limit: 150,000+(charitable payments x 100/80)
Adjusted net income中需扣除charitable gifts
5.Qualifying interest to deduct from total income
Loan to buy plant and machinery for u in partnership or employment
Loan to invest in partnership
Loan to buy interest in employee controlled company
Loan to invest in co‐operative
6.Jointly hold property: 50:50对分，除非向HMRC备案有其他分配方案。
7.Child benefit income tax charge儿童津贴▲考试提供表格（不提供计算公式） Adjusted net income ≤50,000 tax‐free payment
50,000‐60,000 Child benefit x【(X‐50,000)/100】%
Adjusted net income >60,000 chargeable
8.Income tax computation
taffy第三章Employment income 雇佣收入
1.Employment vs Self‐employment: “Contract of rvice” vs “Contract for rvices”
2.Types of income
3.Basis
Earnings are treated as received at the earlier of: 取早的时间点
The date that the amount is paid 实际支付的时间
The date when the person becomes entitled to payment 应该支付的时间
举例：如果是director，那么会考虑更多的因素，如：取最早的时间点
实际支付时间 应当支付时间 公司入账时间
金额于财年关账日前决定，则记为关账日金额计算至上期关账日前的某天
待摊费用属于Tax on earnings from employment income is collected as PAYE system.（税后）
4.Allowable deduction
General rule: Expenditures wholly exclusively and necessarily for the performance of duties of employment are deductible. 为了工作的是可扣除的 Contribution to approved occupational pension scheme is deductible. 职位养老金 Subscription to professional bodies, if relevant to the duties of the employment is deductible. 工作需要产生的会员费
Work at home, then can claim a deduction for an appropriate proportion of his or her expenditure on lighting, heating and the phone bills. 在家办公的水电煤电话费 Donations to charity under payroll deduction scheme 慈善捐赠
Any Travel to a temporary workplace 差旅费用
Expens giving private benefits are not deductible.个人利益的，不可扣除。
5.Mileage Allowance 交通补贴
前提：own cars for business purpos▲考试提供表格
≤10,000 miles 45p per mile
rstart
> 10,000 miles 25p per mile (= 4500+超出10,000部分x 0.25)
第四章Taxable and exempt benefits: PAYE system (pay as you earn)
Two different categories of employee
P9D，通常Earn<8500
P11D，满足以下任意条件
Earning>8,500, including potential benefits but before allowable deductions, or
A director of the company大西洋城 美剧
*除非董事Earn < 8500；Own < 5% shares; and/or work full‐time for the company *if needed，需要time in proportion
mr right是什么意思
1.Vouchers and credit card
Taxable benefit应税福利计价
Monetary vouchers代金券Face value票面价值
Non‐monetary vouchers实物券服务券cost to gain voucher雇主获得的成本
U of a company credit card amount charged to the card不含利息卡费Vouchers wholly ud for job No asssable benefit不计入应税额
2.Accommodation
Taxable benefit应税福利 Definition
Job Related – no need Necessary for the proper performance of duties; or
In force, a special threat to the employee’s curity; or
