• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Chapter 2 Example 15

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Chapter 2 Example 15

  • This topic has 3 replies, 2 voices, and was last updated 2 years ago by AvatarJillyB.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • February 12, 2024 at 2:06 am #700095
    Avatarilham9089
    Participant
    • Topics: 301
    • Replies: 190
    • ☆☆☆

    In this question, the individual is a high rate taxpayer yet we extend both the basic rate and high rate bands due to the gift aid donation. Isn’t this incorrect as extending both the BR and HR bands applies only when the taxable income is that of an additional rate taxpayer and in the case of a high rate taxpayer we would only extend the BR band?

    February 13, 2024 at 2:46 pm #700229
    AvatarJillyB
    Keymaster
    • Topics: 0
    • Replies: 899
    • ☆☆☆☆

    True but the rules says you extend both – so do it in the exam please

    February 17, 2024 at 6:30 am #700532
    Avatarilham9089
    Participant
    • Topics: 301
    • Replies: 190
    • ☆☆☆

    Do we also extend the basic rate band if the taxpayer is a basic rate taxpayer, because chapter 12 example 6 that is how it is done. However the notes say that the relief is automatic for a basic rate taxpayer so could you clarify if we should extend the BR band for a basic rate taxpayer on a gift aid payment

    February 19, 2024 at 9:59 am #700665
    AvatarJillyB
    Keymaster
    • Topics: 0
    • Replies: 899
    • ☆☆☆☆

    If the tax payer is BR then the relief is automatic. If they are HR/AR then extend the rate bands to give them further relief.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Gyette on The Finance Function in the Digital Age – CIMA E1
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • AllisonHoang on MA Chapter 2 Questions Sources of Data
  • zuluthanda1@gmail.com on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in

Cookies
We serve cookies. If you think that's ok, just click "Accept all". You can also choose what kind of cookies you want by clicking "Settings". Read our cookie policy
Settings Accept all
Cookies
Choose what kind of cookies to accept. Your choice will be saved for one year. Read our cookie policy
  • Necessary
    These cookies are not optional. They are needed for the website to function.
  • Statistics
    In order for us to improve the website's functionality and structure, based on how the website is used.
  • Experience
    In order for our website to perform as well as possible during your visit. If you refuse these cookies, some functionality will disappear from the website.
  • Marketing
    By sharing your interests and behavior as you visit our site, you increase the chance of seeing personalized content and offers.
Save Accept all