2018年ACCA考试F6考官报告例题讲解

　　2018年ACCA考试F6考官报告例题讲解

        Example 1

　　Since2012, Sergey has lived in job-related accommodation provided by his employerfor Sergey’s personal security. Hehas an annual gross salary of £60,000 for the tax year 2016-17.

　　Throughout the tax year 2016-17, Sergey’s employer paid for heating,cleaning and lighting the accommodationat a cost of £7,000. His employer also provided Sergey with furniture on 6April 2016 at a cost of £10,000.

　　What is the amount assessable on Sergey in the tax year2016-17 in relation to the furniture, heating,cleaning and lighting costs?

　　A £6,000

　　B £9,000

　　C £7,000

　　D £8,000

　　答案：A

　　答案解析：

　　当公司提供给员工的住宿补贴是和工作相关的，这些补贴的上限是10%的净收入(去掉住宿成本)，此题中上限即为10%*£60,000= £6,000。

　　同学们选择最多的错误答案为B，如果题中给出的住宅补贴不是与工作相关的，B即为正确答案。

　　Example 2

　　Certainindividuals are required to complete a self-assessment tax return. The taxpayermust sign a declaration that theinformation given on the tax return and any supplementary pages is correctand complete to the best of the taxpayer’s knowledge.

　　Which of the following statements is FALSE?

　　A The tax return comprises a main returnform, together with supplementary pages for particular sources of income

　　B Partnerships must filea separate return and account for each partner’s tax through this return

　　C If HM Revenue andCustoms (HMRC) calculates the tax for the taxpayer, it merely does so based on the information provided and does not judge theaccuracy of it

　　D An employee who onlyhas employment income, with the tax collected under PAYE, is not required to complete a tax return

　　答案：B

　　答案解析：

　　每对伴侣中的个人需要将伴侣收入的各自部分填在他们各自的退税表中(eachpartner must include their share of partnership profits on their own personaltax return, not the partnership tax return