每日一练F6 (UK) 答案回复可见
<p>4 Pi Casso has been a self-employed artist since 1990, making up her accounts to 30 June. Pi’s tax liabilities for the<br/>tax years 2005–06, 2006–07 and 2007–08 are as follows:<br/>2005–06 2006–07 2007–08<br/>£ £ £<br/>Income tax liability 3,240 4,100 2,730<br/>Class 2 national insurance contributions 109 109 114<br/>Class 4 national insurance contributions 1,240 1,480 990<br/>Capital gains tax liability – 4,880 –<br/>No income tax has been deducted at source.<br/>Required:<br/>(a) Prepare a schedule showing the payments on account and balancing payments that Pi will have made or will<br/>have to make during the period from 1 July 2007 to 31 March 2009, assuming that Pi makes any<br/>appropriate claims to reduce her payments on account.<br/>Note: your answer should clearly identify the relevant due date of each payment. (7 marks)<br/>(b) State the implications if Pi had made a claim to reduce her payments on account for the tax year 2007–08<br/>to nil. (2 marks)<br/>(c) Advise Pi of the latest date by which her self-assessment tax return for the tax year 2007–08 should be<br/>submitted if she wants HM Revenue and Customs (HMRC) to prepare the self-assessment tax computation<br/>on her behalf. (3 marks)<br/>(d) State the date by which HMRC will have to notify Pi if they intend to enquire into her self-assessment tax<br/>return for the tax year 2007–08 and the possible reasons why such an enquiry would be made. (3 marks)<br/>(15 marks)</p><p></p><p>4 (a) Due date Tax year Payment £<br/>31 July 2007 2006–07 Second payment on account 2,240<br/>31 January 2008 2006–07 Balancing payment 5,980<br/>31 January 2008 2007–08 First payment on account 1,860<br/>31 July 2008 2007–08 Second payment on account 1,860<br/>31 January 2009 2007–08 Balancing payment Nil<br/>31 January 2009 2008–09 First payment on account 1,860<br/>(1) The second payment on account for 2006–07 is based on Pi’s income tax and Class 4 NIC liability for 2005–06. It is<br/>therefore £2,240 (3,240 + 1,240 = 4,480 x 50%).<br/>(2) The balancing payment for 2006–07 is £5,980 (4,100 + 1,480 + 4,880 = 10,460 less the payments on account<br/>of 4,480 (2,240 x 2)).</p><p>8J–UKAC<br/>Paper F6UK<br/>8J–UKAD<br/>Paper F6UK<br/>(3) Pi will make a claim to reduce her total payments on account for 2007–08 to £3,720 (2,730 + 990), so each payment<br/>will be £1,860 (3,720 x 50%).<br/>(4) The balancing payment for 2007–08 is £Nil (3,720 less the payments on account of 3,720 (1,860 x 2)).<br/>(5) The first payment on account for 2008–09 is based on Pi’s income tax and Class 4 NIC liability for 2007–08. It is<br/>therefore £1,860 (2,730 + 990 = 3,720 x 50%).<br/>(b) (1) If Pi’s payments on account for 2007–08 were reduced to nil, then she would be charged interest on the payments due<br/>of £1,860 from the relevant due date to the date of payment.<br/>(2) A penalty of up to £3,720 will be charged if the claim to reduce the payments on account to nil was made fraudulently<br/>or negligently.<br/>(c) (1) Unless the return is issued late, the latest date that Pi can submit a paper based self-assessment tax return for 2007–08<br/>is 31 October 2008.<br/>(2) If Pi completes a paper based tax return by 31 October 2008 then HMRC will prepare a self-assessment tax computation<br/>on her behalf.<br/>(3) Alternatively, Pi has until 31 January 2009 to file her self-assessment tax return for 2007–08 online. A self-assessment<br/>tax computation is then automatically provided as part of the filing process.<br/>(d) (1) If HMRC intend to enquire into Pi’s 2007–08 tax return they will have to notify her within twelve months of the date<br/>that they receive the return.<br/>(2) HMRC have the right to enquire into the completeness and accuracy of any return and such an enquiry may be made<br/>on a completely random basis.<br/>(3) However, enquiries are generally made because of a suspicion that income has been undeclared or because deductions<br/>have been incorrectly claimed.</p> 谢啦~~ 多谢 kankan <p>thx</p> 谢谢 好好学习！！！天天向上！！ rw mm buhui tks <p>这道题我做不来，先看一看！！！！oyeah</p> <p>谢谢！！！</p>页:
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