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By:
Peter Perry
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Decks in this class (30)
CH 1 - Introduction to the UK Tax System
List exempt income
1
cards
CH 2 - Calculating the Income Tax Liability
What are main rates in 2023 24
1
cards
CH 3 - The Taxation of Interest
When is it beneficial to allocate...
1
cards
CH 4 - The Taxation of Dividend Income
When pa is not allocated to nsi b...
1
cards
CH 5 - Relief for Married Couples
What reliefs for married couples ...
1
cards
CH 6 - Deductible Payments
What is cap on the total amount o...,
Ptwhat type of loans includes qua...,
When qualifying interest on loan ...
3
cards
CH 7 - Scottish Taxpayers (no cards)
1
cards
CH 8 - Introduction to SA
When individual needs to notify h...,
How are penalities for missing de...,
What is the maximum penalty for d...
22
cards
CH 9 - Payment Dates, Interst and Penalties
What are payment dates for sa,
What are penalties for late payments,
When the taxpayer s only grounds ...
3
cards
CH 10 - Self-Assessment - Furtehr Aspects
When payment on account for sa ar...,
When hmrc will issue repayment in...,
How repayments are identified wit...
5
cards
CH 11 - Intro. to Employment Income & Benefits
Describe rulles for taxed employe...,
Describe rulles for taxed directo...,
Name the case which determined ho...
6
cards
CH 12 - Company Car and Fuel Beneifts
What is the maximum capital contr...,
What is maximum based on emissions,
When 4 supplement for diesel cars...
5
cards
CH 13 - Living Accommodation - Taxable Benefits
When a job related accommodation ...,
What benefit for rented accomodat...,
How is amount of accommodation be...
5
cards
CH 14 - Loans to employees and use of assets
When is loan made to an employee ...,
How bik is calculated on loan adv...,
When strict method of caluclating...
5
cards
CH 15 - Miscellaneous Benefits and Other Points
Employment benefitswhen van is ex...,
When van is taxable benefit,
What is the benefit amount for pr...
15
cards
CH 16 - Expenses of employment
When deduction of expenses is all...,
When temporary work place is no l...,
When deduction for client enterta...
5
cards
CH 17 - Introduction to PAYE
How else can employer report bene...,
Is readily convertible asset subj...,
What is the maximum amount of tax...
3
cards
CH18 - Operations of the PAYE system
When fps eps needs to be reported...,
When is paye due,
When paye can be paid quarterly
8
cards
CH 19 - PAYE - Penalties and Interest
What penalty percentage is charge...,
By when late payment penalties mu...,
What penalties can be charged for...
6
cards
CH 20 & 21 - Class 1 NIC
What constitues earnings fro nic ...,
When no class 1 secondary nic is ...,
How hmrc prevents manipulation of...
4
cards
CH 22 - Class 1a & 1b NIC
What is exemption amount on taxab...,
What is bezair about benefits inc...,
When class 1a doesn t get paid an...
13
cards
CH 23 - Termination Payments
When a termination payment other ...,
When a termination payment is ful...,
Which termination payments are on...
8
cards
CH 24 - Employed or Self-Employed
Complete sentence employee is hir...,
With whom rests responsibility to...,
In cas of doubt over determining ...
9
cards
CH 25 - Off-Payroll Working
When off payroll working rulles a...,
When a corporate entity will be s...,
How to determin whether the clien...
8
cards
CH 26 & 27 - Pension Schemes
Describe a retirement benefits by...,
What are the maximum contribution...,
How tax relief is given to a pers...
12
cards
CH 28 - Introduction to Share Schemes
List 4 main types of tax advantag...,
What is a share option,
List 3 reasons for setting up a s...
6
cards
CH 29 - Share Incentive Plans (SIPs)
How share incentive plans are adm...,
What types of shares can be aware...,
How are a charge to income tax ar...
5
cards
CH 30 - Company Share Options (CSOPs)
Who can benefit from company shar...,
What are conditions for csops,
What is tax ni position on csops ...
5
cards
CH 31 - Non-Tax Advantaged Share Option Schemes
What tax applies to non tax advan...,
What happens should in the agreem...
2
cards
CH 32 - Enterprise Managemetn Incentives (EMIs)
What are criteria fo emis share o...,
What are prohibited trades for em...,
What happens on exercise of the a...
8
cards
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