《2016年12月份ACCA考试F6 UK模拟测试题目》.docx

Fundamentals Level – Skills Module Time allowed Reading and planning: 15 minutes Writing: 3 hours ALL FIVE questions are compulsory and MUST be attempted. Rates of tax and tables are printed on pages 2–4. Do NOT open this paper until instructed by the supervisor. During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. Paper F6 (UK) Taxation (United Kingdom) Tuesday 12 June 2012 The Association of Chartered Certified Accountants SUPPLEMENTARY INSTRUCTIONS 1. Calculations and workings need only be made to the nearest ￡. 2. All apportionments should be made to the nearest month. 3. All workings should be shown. 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 – ￡35,000 20 10 Higher rate ￡35,001 to ￡150,000 40 32·5 Additional rate ￡150,001 and over 50 42·5 A starting rate of 10% applies to savings income where it falls within the first ￡2,560 of taxable income. Personal allowance Personal allowance Standard ￡7,475 Personal allowance 65 – 74 ￡9,940 Personal allowance 75 and over ￡10,090 Income limit for age related allowances ￡24,000 Income limit for standard personal allowance ￡100,000 Car benefit percentage The base level of CO2 emissions is 125 grams per kilometre. A rate of 5% applies to petrol cars with CO2 emissions of 75 grams per kilometre or less, and a rate of 10% applies where emissions are between 76 and 120 grams per kilometre. Car fuel benefit The base figure for calculating the car fuel benefit is ￡18,800. Individual savings accounts (ISAs) The overall investment limit is ￡10,680, of which ￡5,340 can be invested in a cash ISA. Pension scheme limit Annual allowance ￡50,000 The maximum contribution that can qualify for tax relief without any earnings is ￡3,600. Authorised mileage all