1. avatar says

    In example 17, I assume taxable income of £96,000 makes him an additional rate taxpayer. We have given 20% relief at source and how come we haven’t applied the 25% relief in extending the bands by 25%? We have increased the bands by the gross amount which was 20%


  2. avatar says

    In Example 16 when calculating ANI we deduct gift aid payments from Net Income, to realise that ANI > £120,000 and thus PA = Nil.

    So in example 15 we didn’t deduct gross gift aid payment from net income, why is this? I assume because net income was below the £100,000 limit?


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