【TX-UK】2020年6月ACCATX(F6)Taxation(TX)复习笔记5

1、【TX-UK 2020 年 6 月 ACCA TX (F6) Taxation (TX)复习笔记5ACCA Taxation-United Kingdom - 59. Trading Income: Basis Period调整时间：前三后一特殊调，其余全部CYB1. In Continuing Years 持续经营年度Has been trading for many years.CYB: Current Year BasisEnd of Period of account落在哪个税务年度就在哪个Tax Year核算°2. Opening YearsFocus on Basic P

2、eriod (BP) 13#BP1From commencement date to the next 5 April开始经营日到第一个4月5日#BP2, 3 conditions1若在第二个tax year中找到Accounting date且曰期 距 beginning date12 monthsBP2=First 12 months from beginning date.若在第二个tax year中找至U Accounting date且日期 距 beginning date>12 monthsBP2二从 Accounting date 往回推的 12 months3若在第二个t

3、ax year中找不到Accounting dateBP2二第二个tax year的长度#BP3二End of the period of Account 往回推 12 个月Note: OverlapBPI3中出现的计算重叠:overlap relief期初正常计算，结业时扣除*overlap的亏损(loss)不可以累加：ex. BP1 出现 loss,若BP2与BP1有重叠 则BP2不计算重叠的loss部分3. Closing/Cessation year<1结业时间早于5 Apm与上一taxyear合并计算2：结业时间晚于5 AprilT最后一段全部计入计算Closing year记

4、得减去期初的overlap reliefTask 10 Trading LossNote: Review loss of PBI调整完金额+时间之后，如果出现loss的操作1. General Loss Relief#General loss relief methodsMethodsCurrent year loss relief: Total net income before PA 2 Carry back loss relief: Total net income, only 1 year 3 Carry forward loss relief: future Trading Inco

5、me, 8 不可为了节约PA而少做loss relief,减完再考虑PARules组合方案Carry forward不可以早于current and back之前做，其余均可 Principals to choosePrinciple to choosei Time Value, as soon as possible, quick, earliestBack + current + carry forwardPA wastage3 Tax saving-Taxable income related#Cap on Income tax relief抵减上限(题目陷阱)Current year

6、and carry back loss reliefHigher of:(£50,000t er ncome (25% x (Total Income - pension contribution)Other income:除 Trading Income 之外的 Income 部分Trading loss>£50,000 时才需要考虑 capTotal income<PA,一般不考虑 loss relief 抵减2. Special Loss Relief#Early trade loss relief开始trade的前4年中产生loss,可以按FIFO的顺序

7、抵减 之前三年的 Total net income Before PA.开始trade之前的年度可能有Non-trading income#Terminal loss ReliefBP last(cession)的 loss 可按：LIFO的顺序抵减前三年的Trading Profit区分：BP last loss: overlap profit 用于调增亏损-做 General loss relief: current + carry back 1 year 抵减 ：2：Terminal loss:结业日往前推12 months内产生的loss以6 April分为两半Penultimate:倒数第二二Loss of Final FY + loss of Penu