Adjusted Net Income vs Adjusted Total Income

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May 21, 2017 at 11:27 pm #387343
alaccountancy
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Hi Sir

Is the only difference between ATI and ANI:

ATI does not deduct any gift aid payments, whereas ANI deducts both grossed up gift aid and grossed up pension payments?

Thank you.
May 22, 2017 at 11:41 am #387416
Tax Tutor
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Yes, that’s correct for purposes of F6 exam – just make sure you know when to use each one
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