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pension contribution

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › pension contribution

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by Tax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • October 28, 2014 at 3:16 pm #206412
    josy87
    Member
    • Topics: 172
    • Replies: 215
    • ☆☆☆

    Hi Sir
    I am confused about contribution scheme in tax liabilities
    kaplan task 9.
    something the contribution is substrate from the income, sometime it is added to the basic rate band. I would like to know in which case will I substrate from the gross income and which would I treat it like a gift donation.

    about the same case case,
    if income is 51 500

    expenses are 7200 and contribution 3000.
    what would be the tax liabilities?
    I got

    income 51500
    expenses (7200)
    contribution (3000)
    – ————
    41300
    PA (9440)
    ________________
    net 31 860

    31 860 *20% = 6372

    November 3, 2014 at 11:39 am #207377
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    I do not have the Kaplan text to which you refer, but I would suggest you read and work the examples in the OT course notes – chapter 10 Types of pension scheme and chapter 2 payments to charities under the gift aid system explains that personal pension contributions are treated in exactly the same way.
    Your question suggests that you have not understood and are not recognising in a question the difference in treatment of a personal pension scheme contribution as compared to an occupational pension scheme contribution.

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