很多备考ACCA考试的考生都知道F6考试大纲有更新，那么该如何应对变化呢?接下来就和帮考网一起去了解下吧!

Income tax：

PA £12,500 ANI > £125,000 无PA

Basic rate band £37, 500

Transferable amount of personal allowance £1,250

Income tax liability reduce £250

Car benefit：

50 grams per kilometer or less 16%

51 grams to 75 grams per kilometre19%

76 grams to 94 grams per kilometre22%

95 grams per kilometer 23%

Van benefit £3,430

Van fuel benefit £655

Fuel benefit £24,100

Capital allowance AIA 1,000,000

Special rate pool WDA 6%

Property income finance costs :25%直接扣;75%* 20%抵减income tax liability

Pension lifetime allowance£1,055,000

CGT：

AE £12,000

ER条件中的一-年变为两年

Gain税率为10% , lifetime limit: £10 million

NIC：

Class 1和Class 4 £8,632 以下nil

Class 2 £3 per week

Trading profit < £6,365不用交Class 2

IHT：

Residence nil rate band £1 50,000

17.4.6之前去世可transfer £150,000

考题不会涉及19/20之前的年份使用Residence nil rate band

For example:

Martin is self-employed, and for the year ended 5 April 2017 his trading profit was $109,400. During the tax year 2016-17, Martin made a gift aid donation of $800 (gross) to a national charity.

What amount of personal allowance will Martin be entitled to for the tax year 2016-17?

A. $11,000

B. $6,700

C. $6,300

D. $0

以上就是今天分享的全部内容了，希望能够帮到大家!帮考网在此预祝各位取得满意的成绩，如需了解更多相关内容，请持续关注帮考网!