Practice Question 11 – Carl

Hello,

I have just worked through Practice Question 11 – Carl.

In the first year the following was an addition;

1 Dec 2019 Purchased a motor car with CO2
emissions of 170 g/km for £16,600 for use by the sales
manager.

This went into a Special Rate Pool because of the emissions.

The following year it was disposed of;

1 Dec 2020 Sold the motor car purchased on 1 December 2019 for £12,000.

There was nothing else in this pool, so at the end of the year there was a balance left on this pool of £3604.00

I have then put in a balancing adjustment in of -£3604 to bring this pool to £0 and added £3604 into allowances.

On checking my answer in the notes the £3604 has been WDA @ 6% but this will then leave a balance on a pool with nothing else in there and only £216 going to allowances.

Please could you confirm the correct answer as I am not sure where I have gone wrong.

Thank you