很多備考ACCA考試的考生都知道F6考試大綱有更新，那么該如何應對變化呢?接下來就和幫考網一起去了解下吧!

Income tax：

PA ￡12,500 ANI > ￡125,000 無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%抵減income tax liability

Pension lifetime allowance￡1,055,000

CGT：

AE ￡12,000

ER條件中的一-年變為兩年

Gain稅率為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

考題不會涉及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內容了，希望能夠幫到大家!幫考網在此預祝各位取得滿意的成績，如需了解更多相關內容，請持續關注幫考網!