4.Calculate the amount of personal allowance available. 5.Understand the impact of the transferable amount of personal allowance for spouses and civil partners. 6.Compute the amount of income tax payable. 7.Explain the treatment of interest paid for a qualifying purpose. 8.Understanding the treatment of gift donations and charitable giving. 9.Explain and compute the child benefit tax charge. 10.Understand the treatment of property owned jointly by a married couple, or by a couple in a civil partnership. 11.Understand how a married couple or a couple in a civil partnership can minimize their tax liabilities. 12.Basic income tax planning. 13.Recognise the factors that determine whether an engagement is treated as employment or self-employment. 14.Recognise the basis of assessment for employment income 15.Recognise the income assessable. 16.Recognise the allowable deductions,including traveling expenses 17.Discuss the use of the statutory approved mileage allowances. 18.Understand the treatment of charitable giving. 19.Explain the PAYE system,how benefits can be payrolled,and the purpose of form Pl1D. 20.Explain and compute the amount of benefits assessable. 21.Recongnise the circumstances in which real time reporting late filling penalties will be imposed on an employer and the amount of penalty which is charged. 22.Explain and compute the relief given for contributions to personal pension schemes and to occupational pension schemes. 23.Compute property business profits. 24.Explain the treatment of furnished holiday lettings. 25.Understand rent-a-room relief. 26.Compute the amount assessable when a premium is received for the grant of a short lease. 27.Understand how relief for a property business loss is given. 28.Describe and apply the badges of trade. 29.Recognise the expenditure that is allowable in calculating the 6
6 4.Calculate the amount of personal allowance available. 5.Understand the impact of the transferable amount of personal allowance for spouses and civil partners. 6.Compute the amount of income tax payable. 7.Explain the treatment of interest paid for a qualifying purpose. 8.Understanding the treatment of gift donations and charitable giving. 9.Explain and compute the child benefit tax charge. 10.Understand the treatment of property owned jointly by a married couple, or by a couple in a civil partnership. 11.Understand how a married couple or a couple in a civil partnership can minimize their tax liabilities. 12.Basic income tax planning. 13.Recognise the factors that determine whether an engagement is treated as employment or self-employment. 14.Recognise the basis of assessment for employment income. 15.Recognise the income assessable. 16.Recognise the allowable deductions, including traveling expenses. 17.Discuss the use of the statutory approved mileage allowances. 18.Understand the treatment of charitable giving. 19.Explain the PAYE system, how benefits can be payrolled, and the purpose of form P11D. 20.Explain and compute the amount of benefits assessable. 21.Recongnise the circumstances in which real time reporting late filling penalties will be imposed on an employer and the amount of penalty which is charged. 22.Explain and compute the relief given for contributions to personal pension schemes and to occupational pension schemes. 23.Compute property business profits. 24.Explain the treatment of furnished holiday lettings. 25.Understand rent-a-room relief. 26.Compute the amount assessable when a premium is received for the grant of a short lease. 27.Understand how relief for a property business loss is given. 28.Describe and apply the badges of trade. 29.Recognise the expenditure that is allowable in calculating the
tax-adjusted trading profit. 30.Explain and compute the assessable profits using the cash basis for small businesses. 31.Recognise the relief that can be obtained for pre-trading expenditure. 32.Capital allowances. 33.Define plant and machinery for capital allowances purposes. 34.Compute writing down allowances,first year allowances and the annual investment allowance. 35.Compute capital allowances for motor cars. 36.Compute balancing allowance and balancing charges. 37.Recognise the treatment of short life assets. 38.Recognise the treatment of assets included in the special rate pool. 39.Recognise the basis of assessment for self-employment income. 40.Compute the assessable profits on commencement and on cessation. 41.Recognise the factors that will influence the choice of accounting date 42.Relief for trading losses. 43.Understand how trading losses can be carried forward. 44.Understand how trading losses can be claimed against total income and chargeable gains,and the restriction that can apply. 45.Explain and compute terminal loss relief. 46.Recognise the factors that will influence the choice of loss relief claim. 47.Partnership and limited liability partnerships. 48.Explain and compute how a partnership is assessed to tax. 49.Explain and compute the assessable profits for each partner following a change in the profit-sharing ratio. 50.Explain and compute the assessable profits for each partner following a change in the membership of the partnership. 51.Describe the alternative loss relief claims that are available to partners. 思政元素： 本部分介绍英国，美国个人所得税的内容及其计算方法。个人所得税与每人息息 相关，可以将其作为思政教育的载体。英国个人所得税的专项扣除较少，仅有专项贷 款利息和个人减免2项，2000年0ECD(经济合作发展组织)的资料显示，发达国家个 7
7 tax-adjusted trading profit. 30.Explain and compute the assessable profits using the cash basis for small businesses. 31.Recognise the relief that can be obtained for pre-trading expenditure. 32.Capital allowances. 33.Define plant and machinery for capital allowances purposes. 34.Compute writing down allowances, first year allowances and the annual investment allowance. 35.Compute capital allowances for motor cars. 36.Compute balancing allowance and balancing charges. 37.Recognise the treatment of short life assets. 38.Recognise the treatment of assets included in the special rate pool. 39.Recognise the basis of assessment for self-employment income. 40.Compute the assessable profits on commencement and on cessation. 41.Recognise the factors that will influence the choice of accounting date. 42.Relief for trading losses. 43.Understand how trading losses can be carried forward. 44.Understand how trading losses can be claimed against total income and chargeable gains, and the restriction that can apply. 45.Explain and compute terminal loss relief. 46.Recognise the factors that will influence the choice of loss relief claim. 47.Partnership and limited liability partnerships. 48.Explain and compute how a partnership is assessed to tax. 49.Explain and compute the assessable profits for each partner following a change in the profit-sharing ratio. 50.Explain and compute the assessable profits for each partner following a change in the membership of the partnership. 51.Describe the alternative loss relief claims that are available to partners. 思政元素： 本部分介绍英国,美国个人所得税的内容及其计算方法。个人所得税与每人息息 相关，可以将其作为思政教育的载体。英国个人所得税的专项扣除较少，仅有专项贷 款利息和个人减免 2 项，2000 年 OECD(经济合作发展组织)的资料显示，发达国家个