Tx notes fa22 Final



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TX-Notes-FA2022

Percentage 
reduction
Over 3 but less than 4 years
20
%
Over 4 but less than 5 years
40
%
Over 5 but less than 6 years
60
%
Over 6 but less than 7 years
80
%
O

cial rate of interest:
2%
Rate of interest on underpaid tax:
3.25%
Rate of interest on overpaid tax:
0.5%
Annual Exempt Amount
£12,300
Rates of tax
Normal rates
– lower rate
10%
higer rate
20%
Residential Property rates 
– lower rate
18%
– higer rate
28%
Business Asset Disposal Relief
– lifetime limit
£1,000,000
– Rate of tax
10%
Investors’ Relief
£10,000,000
– Rate of tax
10%


11
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National Insurance (not contracted out rates) 
1. Calculations and workings need only be made to the nearest £.
2. All apportionments should be made to the nearest month.
3. All workings should be shown in Section C.
Standard penalties for errors 
Annual
Class 1
Employee
£1 - £12,570
@
0%
£12,571 – £50,270
@
13.25%
£50,271 and above
@
3.25%
Class 1
Employer
£1 - £9,100
@
0%
£9,101 and above
@
15.05%
Employment allowance
£5,000
Class 1A
15.05%
Class 2
£3.15 per week
Small profits threshold
£12,570
Class 4
£1 - £12,570 per year
@
0%
£12,571 – £50,270 per year
@
10.25%
£50,271 and above per year
@
3.25%

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