题目内容

Abena has made the following gross contributions to her personal pension scheme over the past three tax years:
What is the maximum gross contribution which Abena can make to her personal pension scheme for the tax year 2015–16 without giving rise to an annual allowance charge?

A. £63,000
B. £40,000
C. £65,000
D. £55,000

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Triangle Ltd is registered for value added tax (VAT) and uses the annual accounting scheme.
For the year ended 31 December 2015, the net VAT payable by Triangle Ltd was £73,500.
For the year ended 31 December 2014, the net VAT payable by Triangle Ltd was £47,700.
What monthly payments on account of VAT must Triangle Ltd make in respect of the year ended 31 December 2015 prior to submitting its VAT return for that year?

A. Nine monthly payments of £7,350
B. Nine monthly payments of £4,770
C. Ten monthly payments of £4,770
D. Ten monthly payments of £7,350

In certain circumstances an individual is automatically not resident in the UK.
Which of the following two individuals, if either, is automatically not resident in the UK for the tax year 2015–16?
Eric, who has never previously been resident in the UK. In the tax year 2015–16, he was in the UK for 40 days.
Fran, who was resident in the UK for the two tax years prior to the tax year 2015–16. In the tax year 2015–16, she was in the UK for 18 days.

A. Eric only
B. Fran only
C. Both Eric and Fran
D. Neither Eric nor Fran

社区卫生服务中心(乡镇卫生院)下属的社区卫生服务站(村卫生室)举办的健康讲座是否也可以计入社区卫生服务中心(乡镇卫生院)的健康讲座次数?

Which of the following statements concerning self-assessment tax returns for individuals is true?

A. Individuals with tax payable of less than £1,000 for a tax year are not required to file a tax return
B. Individuals are only required to file a tax return for a tax year if they receive a notice to deliver from HM Revenue and Customs (HMRC)
C. All individuals who submit a tax return on time are able to have their tax payable calculated by HM Revenue and Customs (HMRC)
D. The tax return for an individual covers income tax, class 1, class 2 and class 4 national insurance contributions and capital gains tax liabilities

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