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Clarification

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Clarification

  • This topic has 1 reply, 2 voices, and was last updated 1 month ago by JillyB.
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  • April 18, 2023 at 4:40 pm #683145
    krrish2005
    Participant
    • Topics: 43
    • Replies: 108
    • ☆☆

    Sir i have some doubts to clarify
    First
    In calculation of adjusted net income
    Gross personal pension contribution includes contribution by employee only or also by employer

    Second
    The rate band extension using gross personal pension contribution uses only employee contribution or both employee and employer??

    April 19, 2023 at 2:19 pm #683202
    JillyB
    Moderator
    • Topics: 0
    • Replies: 347
    • ☆☆☆

    First:Employee contributions only

    Second: this is not applicable as an employee would pay their pension contributions at source gaining tax relief there. If an employee makes a further contribution into a personal pension plan which is unlikely is he is in his employers scheme, then its the employees contribution that extedns the BR and HR bands

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