acca辅助学习22真题f6速记小册子

Chapter1TaxTaxavoidance/ Indirect/Directtax IndirecttaxDirecttax

VATonlyRevenue/Capital 三大收入/Pensione/NIC/Corporationtax（e部分）CapitalIHT/Corporationtax(gainEthicalChapter2etax

例外： 均不属于revenue/Nolongerworkforthe/InformHMRCnolongeractfor不要告诉HMRCwhy和detail非户：Moneylaunderingofficer/户：appropriateUKresident/NonUK判断是automatic

Notpreviousre+游客状态<46Y(若不符合需要进一步查表判断

Onlyfulltime

2Previousre+搬家状态<16天3)海外工作,>90天2）根据days/PreviousUKresident

时间，Previous2years至少一年>90天2）地点，Haveahouse3）人物，Closefamily(spouse&干什么，Substantive5）MoredaysinUKmorethanothercountries前提：PreviousUKresidentetax

TradingeEmploymentePropertybusinessprofitSavingeDividendDeductibleinterestLossrelief（见ChapterNet

ForbusinessLoantoinvestinpartnership/employee-less:PA

（调整：AdjustneteTotalegrossPPCgrossGAD,Adjustednete100K时，每超过2,PA减1)SavingNon-savingSavingNon-saving第二步：按以下思路计

DividendePA,Lossrelief

StartingratelimitSaving

Dividendallowance根据taxableeChildbenefit方式：Adjustednete>50000,每额外1001childbenefitchargeBenefitcharge作为额外的taxliabilityTransferof 1)BotharebasictaxSurplus

Taxliability-250Exempt 1)Betting&Gamingwinning（premiumChapter3Tradinge

Badgesoftrade是为了跟gain区分，用判CapitalOwnertakesgoodsforhisown处理方式：SellingpriceisaddedtotheaccountingCapitaletaxedinanotherway(atsourceorasanothertypeofe)especificallyexemptfrom DeductibleandNon-deductible(NoNon-deductibleexpenditureDeductibleandNon-deductible(NoNon-deductibleexpenditure(needtoaddback/deduct)LegalFinesand√若涉及Proprietor不可以抵减；涉及Employee可以抵减Penaltiesandintereston√Illegal√capital√Profits/lossesonthesaleofnon-√Costofinitialrepairstoimprovean√Costofrestorationofanassetrecingasubsidiary√：restoration/reCostofinitialrepairstoremedynormalwearandtear√Thecostsofregisteringpatentsandmarksare√capitalexp的例外alcostsofobtainingloan√capitalexp的例外Impairmentloanstoemployeeswritten√除非IncurredwhollyandexclusivelyforthepurposesofthetradeUnpaidremunerationandemployeebenefit√Ifexcesswithninemonth,onlydedctiblewhentheyarepaidEntertainingandEntertainingforandgiftsto√Giftsto√Onlyif1、Theycarryaconspicuousadvertisementforthebusiness2、Notfooddrinktobaccoor3、Notcostingmorethan£50perdoneGiftsto√LeasechargesforLeasechargesforcarswithCO2emissionsexceeding130g/km15%oftheleasingcostswillbePatentroyaltiescopyright√Pre-tradingMarketresearch/Advertisingandotherreasonablecost√Anyrevenueexpenditureincurredinthesevenyearsbeforeacommencestotradeistreatedasanexpense,onthedaythatthestartstradingAnycapitalexpenditureistreatedasifboughtonthefirstday,whenthetradecommencesAnycapitalallowanceswillbeclaimedinthefirstcapitalallowancesNational√Exceptforemployer'sSalaryorinterestoncapitalpaidtotrader‘sfamily√Aslongasit'satarm'sSubscriptionsandTrade√Charitable√OnlytheyaresmallandlocalPolitical√Toaneducationalestablishmentorforacharitablepurpose√LegalandprofessionalRelatingtocapitalornon-trading√Legalandprofessionalchargesincurreddefendingthetaxpayer'stitletonon-currentassets√Chargesconnectedwithanactionbreachof√Expensesoftherenewalofaleaseforlessthan50years√>50为capitalChargesfortradedebt√Normalchargesforpreparingaccounts/assistingwiththeselfassessmentoftax√Accountancyexpensesariseasaresultofnegligentorfraudulentconduct√Accountancyexpensesarisenotasaresultofnegligentorfraudulentconduct√Capital

Firstyear Main Specialrate

Singleassetpooly%(businessuse ①y/e5April②TWDV ③AdditionsqualifyingforntLess:④Balancetransferedtomain⑤AdditionsnotqualifyingforLowemissionmotorLess:Lift(forAssetinvolvingnon-businessusebyemployerntBwithrecoverableVATntCwithirrecoverableVATLess:DisposalofspecialratepoolassetDisposalof ntA

X

XXXXXX(若1,000,000(若XX

XXDisposalofnt （X)/120% ⑥WDA@ （x@18%） WDA@6% （x@8%） WDA@ （x@18%） x@18%@TWDV umcapital Note1日期用来提醒自己是否为完整的纳税年度，若不是需要调整AIAWDA/SmallbalanceNote2AIA可以自由分配给mainpoolassetspecialratepoolasset/singlepool，但应该优先抵减specialratepool，递减不完的金额可以转到mainpool/specialratepool/singlepoolNote2必须是employer的partlyuse才需要放到singleassetpool，employee的不需要。CashbasisRevenue(-receivableless:Expense(cashexpenditure;-payable)nocapitalallowancecapitalexp可以直接减去，除了motorcarapprovedageallowance(同Pre-trading开业以前的前七年，合理的费用可以全部在开业当年（firstyear)抵扣合理费用：跟经营有关的费，不包括招待Chapter4BasisCommencement

最近的 a.没有突破开始日，这段期间直接作为b.突破开始日，从开始日向后推按12个月作为 以BP4期初为起点，向前推12个月

两个4.6之间确认Cessation找到Cessationdate,cessationdate2）若上述纳税年度，跟最后的BP同一个纳税年度，则Cessationperiod等于最后BP起始日到Cessationdate2）若上述纳税年度，跟最后的BP不在同一个纳税年度，则Cessationperiod等于最后BP结束日到CessationdateCessationperiodeOverlapprofitLoss归属于较早的BP，不存在"Overlaploss"规律总结：确定accountingperiodend，只要看end处于那个纳税年度，就能确定该BP属于哪个纳税年度 CapitalShare 对于新加入的Partnercommencementrule对于离开的Partner用CessationruleChapter5Trading抵减过去:Terminallossrelief/Earlytradeloss抵减当期：Againstgenerale/Againstcapitalgain抵减未来：Carry刚开业的前四个BP，能对应抵减该年度的前三个BP的generale(e)e(e)抵减未来的1、先考虑以cessationdate为起点的前12个月的组成：46之前+46之后（加overlapprofit）注意：上述两个时间段若为netprofit，则该段的loss为02、找到Ceasationdate所在的期间，抵减本期间利润，得到净loss再抵减前三个BP（Latestyear1、确定earlyyearloss的时候，overlap的loss属于earlieryear2、抵减顺序：Earliestyear、可以选择四种抵减方式：今年；纯今年；纯去年考虑Capitalallowance,尽1、当期/上期generale期capitalgain2、AvailablelossisthelowerofRemaindingtradinglossfollowingyearclaimedagainsttotaleCYchargeablegain-capitalloss-Capitallossb/f(CY=Claimed1、下一期有tradingprofit就要抵减（不能跳过）2、无限carryforward，除非均受到Reliefcap今年的为二者孰大：50Kand25%*(Totale-alpensioncontribution);去年的则tradinge全部抵减，剩下的二者孰大：50Kand25%(Totale-tradinge-alpenisoncontribution)均不能部分抵减，可能会浪费Chapter6Lifetime 超过的话，退休时候领取需额外征税（纯了解明 Tax

Net20%，实际只需交ExpandtaxratebandbygrossHigher 暗线AdditionalchargTotalGrossPC（跟上述加粗相区分）1）Taperallowance(Nete+occupationcontri>150K,每less:Annualallowance 超过2减1，至少还有10K)条件：1）Member2)有剩余Additioncha在Dividende

Unusedannualallowance

Chapter7EmploymentGeneralprincipleWholly,exclusivelyandnecessarilytoperformthedutyEmploymente确 权责发生制非收付实现制AllowabledeductionOccupationalpension(无论是还是员工都可以从各自收入中抵减）2)Subscription年费3)Liability责任 Generalprinciple住：

Basicpart:Higher

Annualvalue（若不是一年需要打折Rent（注意月份数Additionalpart:Costcanbe

1）6年以上2）6年以下,(Cost+Subsequentimprovement-PrivateuseofassetGiftofasset

Higherof

Marketvalue-priceMVwhenfirstuse-Benefitedcharged(历史累计charge的-price行：Car Carbenefit=(listprice-capitalcontribution)*percentage-contribution(notcapitalListprice Capitalcontribution,最多自己掏5000，多了不予抵减注意：1)Dieselcar在上面计算出来的结果基础上+2)以上计算出来的百分 um为注意：1)Dieselcar在上面计算出来的结果基础上+2)以上计算出来的百分 um为2）（（1）求得的数-95）%/5+ （18%对应的是 固定金额：22600*上述注意：1）中断后恢复，中断期间不用打

一旦使用固定福利金额：3430/ 一旦使用固定油费福利：655/age 同cashBusiness1）OrdinaryCommute(N)Approvedageallo1)10K Cheap 见Chapter8

2)Sitevisit(YifNotvirtuallythesameas1) 3)Temporary（Yifnomorethan24month）报销少了，确认NationalinsurancecontributionsummaryGroupSub-groupContentPayerTaxCalculation（税率表有RemarkPrimaryClassPrimaryClassMonetaryearningsbefore(includingsalaries,bonus19thofeachmonththrough￡1-￡8,632per ￡8,633-￡50,000per 12%Morethan50,000per 1Donotincludeexemptemploymentbenefit/Dividend2、Whenanemployeeisadirector,hisclass1NICsarecalculatedasifhehadanannualearningsperiod,regardlessofhowheispaid3、Cannotbedeductedfromemployeese4CollectedthroughPAYEsystem￡1-￡8,632per Class1SecondaryClass￡8,632aboveper 13SecondaryClass1、Canbedeductedfromemployers除Class1已经核算外的noncashbenefit（不包含ageallowance）2、Employmentallowance,totalum3,000（税率表提供）(针对一群雇员而非单个，不适用于one-man)SecondaryClass19,July13.8%3、CollectedthroughPAYEsystem1AthetaxClass1、CanbedeductedbeforetradingeofemployerClassTradingeaftertradingloss(ifany)1balancingpayment￡3persmallprofitthreshold￡6,1、Payableundertheselfassessmentsystem2CannotbedeductedbeforenetClass2paymentofaccountand1payment￡1-￡8,632per ￡8,633-￡50,000per Morethan50,000per Chapter9PropertyPropertybusinesse1）一般的propertybusinesseGeneraldeductionprovisionforgeneralbaddebtAllowabledeductionInsurance/Advertising/Counciltax/Repairs/Specificbaddebt/InterestonloansDisallowablededuction:Capitalexp&Generalbaddebt 关于intereste的处理：25%的interestexp在propertye下面减，剩下在basicrate收入当中减Recement Tenant

P-P×2%×（D-[P-P×2%×)D-1)]×1/D Available210天，实际105天（一半特殊性质：a.没有recementrelief，有capitalb.Relevantearning的一部分c.有rolloverholdover/entrepreliefRentaroom >7500，额外的方式：grossreceipt-<7500,whollyPropertybusinesslosChapter11Capital Exempt 1)TransferofassetbetweenDisposal al Net Capital

2)TransferofassetuponAllowable--alCapitalgainless:RolloverHoldoverreliefCapitalloss-CYloss-PYlossb/fChargeablegainless:Taxable

Entrepreneur满足ER的排前面，一律按照10%计算，不满足的排后面注意：loss/AE,优先抵减不满足ER的capitalgainCondition:公司持有资产一年以上condition:1）新旧资产：Qualifyingasset:land/buildings/fixednt Entrepreneur Wasting

当期不确认rollover但是计算方式一样的，defer(推迟）直到earliestof cement不再生产使用QualifyingassetDepreciatingassetWastingasset

50-

Holdover

cement10年之后 cement处置

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Middle处置吸收合并后的资产，使用partdisposal方式5）收到现金确认capitalgain，使用partShare-Allowable 1）未来30Sharepool(平均Intangiblewasting 会计分摊的方式确定allowable 经典题目见Capitalgain税率：PPRexemptiCapitalgain*(actual+deem)/totalDeemoccupation2）anyreasonupto33)liveelsewhereduetoworkinUK4liveelsewherebecauseofwork2/3/4的前提限制：只要是大前后接着actual/工作出差都可以Letting

Lower

PPRGainonlettingperiodexcludingactual&deemChapter12InheritancePETisexemptwhen Marriageexe

CLTistaxablewhenValueoflessVariousexemption(if)AE@currentyearAE@previousyearNetCLT

X（X) Calculation可使用的Nillrate

Various

SmallgiftexemptionsNormalexpenditureIHT

CLTTax

CLT发生当年的Nilrateband减去七年之内所有的GrossCLT金额CLTlifetimeX

later

GrossCLT=NetCLT+Taxableamount*20/80Taxliability=Taxableamount*20/80

CLTDeathtax/Death 七年内的PET/CLT按照发生时间顺序排序Valueofless:Variousexemption(if)AE@currentyear

X

DeathGrossdeath deductibleexpenseChargeabledeathestate

XXAE@previousNET

（X) Calculation可使用的Nillrate

Deathestate

Calculation可使用的Nillrate当年的Nilrateband减去当年七年之内所有的GrossCLT/PET金XCLT/PET

当年的Nilrateband减去发生当年七年之内所有的GrossCLT/PET金额Xless:Taperless:TaxCLT/PETTaxliabil

X

针对Deathestate中的留给直系亲属的，额外多100,000的Residencenilratenilrateband先减去7年内grossamount再使用long月份+剩下long月份+剩下

Tradinge/propertybusCapitalgain/QCDCapitalallowanceInterest Chapter14Corporationgain直线型(从起点到终点跳跃型(只适用于Chapter15Corporation抵减过去：Carrybackrelief//Terminallossrelief抵减当期：Againstgenerale(含capitalgain）抵减未来：Carry方式抵减该年度期初的前12个月的Totalprofit以终结日为起点的前十二个月loss抵减前3（36个月）的Totalprofitbefore抵减当期的Total下一期有tradinge就要抵减（不能跳过）要点1、必须先抵减当期的profitbefore1、必须先抵减当期的profitbefore抵减TotalebeforeQCD,可能会浪费1无限carryforward,除非用完2、优先抵减那期以前最近期loss当同时出现上期和本loss时候，上期带下来的loss优先抵减236个月，越晚的越先抵2仅可以抵减tradingprofit；可能会浪费QCD3、抵减完以前期间剩减完的继续递延到未来期间3、可能会浪费QCD4、可能会浪费Chapter16Grouploss条件：1)75%direct75%Indirect

条件：1)75%directcontrol2)50%Indirect isaClaimantA-B看成C-B;其中A,C属于同一个group，C是通过上述，C若有 loss，可以通过本 ExcesspropertyeChapter18Valueadd

standard 0 VatCompulsory 发现前个月累计收入超过1）Historical

最晚下个月月初开始成为tax2)Future 最晚发现时点成为tax 继续做生意，必须未来个月不超过通知时间：Deregistration时间开始30Tax 作用在于区分VAT属于那个Basictaxpoint同会计收入确认

Available2)服Actualtax

1)Payment beforebasictax afterbasictaxpoint(14天之