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Personal Pension contributions

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Personal Pension contributions

  • This topic has 0 replies, 1 voice, and was last updated 8 years ago by teriki13.
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  • June 6, 2017 at 4:20 am #390748
    teriki13
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    • Topics: 26
    • Replies: 22
    • ☆

    Q) When calculating adjusted net income, which one of the following do we deduct from the net income?

    1) Gross amounts of personal pension contributions PAID during the tax year, or
    2) Gross amounts of personal pension contributions PAID THAT ATTRACTS TAX RELIEF (i.e. higher of £3600 or relevant earnings)?

    Q) Another doubt that I have, when calculating the adjusted income to determine the restriction of the annual allowance, do we add

    1) Gross amounts of personal pension contributions PAID during the tax year, or
    2) Gross amounts of personal pension contributions PAID THAT ATTRACTS TAX RELIEF (i.e. higher of £3600 or relevant earnings)

    to the net income figure?

    I am asking all this because I do not want to lose any marks over any silly mistakes. I am really nervous about the F6 exam and I am trying to revise as many topics as possible at the moment. Please help me out here.

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