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Extra info for ACCA - F6 - Taxation FA 2010: Study Text

Example text

The age allowance is reduced by £1 for every £2 that adjusted net income exceeds £22,900 but is generally not reduced below the amount of the personal allowance. An individual aged 65-74 receives an age allowance of £9,490 instead of the personal allowance of £6,475. An individual aged 75 or over receives a higher age allowance of £9,640 instead of the personal allowance of £6,475. If the individual's adjusted net income exceeds £22,900 the age allowance is reduced by £1 for each £2 by which adjusted net income exceeds £22,900.

4 Additional rate The additional rate of tax is 50% for 2010/11 for non-savings and saving income. 5% for 2010/11 for dividend income. The additional rate of tax applies to taxable income in excess of £150,000. Question Additional rate In 2010/11, Julian has employment income of £148,000, receives bank interest of £5,000 and dividends of £18,000. Calculate Julian’s tax liability for 2010/11. 2 Steps in the income tax computation We now summarise the steps required in a full income tax computation and then show examples of the different computations you might be asked to prepare in the examination.

3 Ordinary residence A person who is resident in the UK will be ordinarily resident in the UK where his residence in the UK is of a habitual nature. Ordinary residence implies a greater degree of permanence than residence. A person who is resident in the UK and who goes abroad for a period which does not include a complete tax year is regarded as remaining resident and ordinarily resident in the UK throughout the period of absence. 4 Tax consequences Generally, a UK resident is liable to UK income tax on his UK and overseas income whereas a non-resident is liable to UK income tax only on income arising in the UK.

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