2.基本概念和知识点 Scope of income tax:Computing taxable income;Types of income:Deductible interest:Personal allowance;Computing income tax liability and income tax payable;Accrued income scheme;Gift aid;Child benefit income tax charge: Transferable personal allowance Married couples and coupes in a civil partnership:Employment and self employment:Basic of assessment for employment income:Allowance deductions:Statutory approved mileage allowances:Charitable donations under the payroll deduction scheme:Taxable benefits:Exempt benefits:The PAYE system:Types of pension scheme and membership:Contributing to a pension scheme;Receiving benefits from pension arrangements;Property business income:Furnished holiday lettings:Rent a room relief:Premiums on leases;Property business losses;The benefits of trade:The adjustment of profits;Cash basis of accounting for small businesses Pre-trading expenditure;Capital allowances in general:Plant and machinery-qualifying expenditure:The main pool:Special rate pool:private use assets;Motor cars;Short life assets;Recognize the basis of assessment; Commencement and cessation:The choice of an accounting date:Losses:Carry forward trade loss relief;Trade loss relief against general income;Losses in the early years of a trade:Terminal trade loss relief;Assessment of partnerships to tax;Change in profit sharing ratios;Change in membership of partnership;Loss reliefs for partners; 3.问题与应用（能力要求） 1.If an individual meets none of the automatic overseas tests and none of the automatic UK tests of residence in a tax year,what determines whether the individual is resident in the UK? 2.Give one type of savings income that is received by individuals net of 20%tax. 3.On what basis are earnings taxed? 4.In what circumstances can the cost of home to workplace travel be a qualifying travel expense? 5.What accommodation does not give rise to a taxable benefit? 6.When may an employee who is provided with fuel by his employer avoid a fuel benefit？ 7.Jim because a member of a pension scheme for the first time in 2016/17.His only income in 2016/17 is trading income of E163,000.What is Jim's annual9 2.基本概念和知识点 Scope of income tax; Computing taxable income; Types of income; Deductible interest; Personal allowance; Computing income tax liability and income tax payable; Accrued income scheme; Gift aid; Child benefit income tax charge; Transferable personal allowance ;Married couples and coupes in a civil partnership ； Employment and self employment; Basic of assessment for employment income; Allowance deductions; Statutory approved mileage allowances; Charitable donations under the payroll deduction scheme; Taxable benefits; Exempt benefits; The PAYE system; Types of pension scheme and membership; Contributing to a pension scheme; Receiving benefits from pension arrangements; Property business income; Furnished holiday lettings; Rent a room relief; Premiums on leases; Property business losses; The benefits of trade; The adjustment of profits; Cash basis of accounting for small businesses; Pre-trading expenditure; Capital allowances in general; Plant and machinery-qualifying expenditure; The main pool; Special rate pool; private use assets; Motor cars; Short life assets; Recognize the basis of assessment; Commencement and cessation; The choice of an accounting date; Losses; Carry forward trade loss relief; Trade loss relief against general income; Losses in the early years of a trade; Terminal trade loss relief; Assessment of partnerships to tax; Change in profit sharing ratios; Change in membership of partnership; Loss reliefs for partners; 3.问题与应用（能力要求） 1.If an individual meets none of the automatic overseas tests and none of the automatic UK tests of residence in a tax year, what determines whether the individual is resident in the UK? 2.Give one type of savings income that is received by individuals net of 20% tax. 3.On what basis are earnings taxed? 4.In what circumstances can the cost of home to workplace travel be a qualifying travel expense? 5.What accommodation does not give rise to a taxable benefit? 6.When may an employee who is provided with fuel by his employer avoid a fuel benefit？ 7.Jim because a member of a pension scheme for the first time in 2016/17.His only income in 2016/17 is trading income of £163,000.What is Jim’s annual