TAX – UK
MOCK – 1
by
ACCA ACHIEVERS
Q1. Ryder has employment income for the tax year 2024-25 of
£138,000 from which £42,700 tax has been deducted through PAYE. He
also has dividends of £15,000 for the tax year 2024-25.
What is Ryder’s income tax payable for the tax year 2024-25?
A.£54,009
B.£11,506
C.£11,309
D.£12,128
Q2. Susan and James are a married couple. Susan has employment
income for the tax year 2024-25 of £67,000 and she made gross
personal pension contributions of £4,000 during 2024-25. Susan also
received child benefit of £2,213 during the tax year 2024-25. James has
employment income of £30,000 during the tax year 2024-25.
What is Susan’s child benefit income tax charge for the tax year 2024-
25?
A.£775
B.£332
C.£443
D.£2,213
Q3. Michelle and Caleb are a married couple. Michelle has trading
income of £27,000 for the tax year 2024-25, and Caleb has employment
income of £10,000. Caleb has made an election to transfer part of his
personal allowance for the tax year 2024-25.
What is Michelle’s tax liability for the tax year 2024-25?
A.£2,382
B.£2,634
C.£1,626
D.£2,886
Q4. Parvati owns a residential property that she lets out at an annual
rent of £15,000. Rent is payable monthly in advance, however only
£11,250 was received during the tax year 2024-25 as the tenant didn’t
pay rent for January to March 2025 until 30 April 2025.
Parvati has the following expenses related to the property:
August 2024 Replacement wardrobe
(Previous wardrobe sold for £100)
May 2025 Decorating (work completed in March 2025)
Parvati has elected to use the accruals basis
What is Parvati’s property income assessable in the tax year 2024-25?
A.£14,100
B.£13,600
C.£13,500
D.£9,850
Q5. Alicia owns three properties in the UK which are let out and qualify
as furnished holiday accommodation. Alicia’s assessable income and
allowable expenses for the three properties for the tax year 2024-25
were:
Property 1 2 3
Income 2400 1800 2600
Expense 2900 1150 2000
Alicia has brought forward losses of £700 from furnished holidays
lettings from the tax year 2023-24.
What is Alicia’s assessable property income for the tax year 2024-25?
A.£50
B.£700
C.£750
D.£Nil
Q6. Which of the following are generally indicative of self-employment
rather than employment?
(1) Contract allows a substitute to be provided
(2) Entitled to bonus and overtime
(3) Own equipment provided
(4) Work quoted on a fixed price
A. 1, 2 and 3
B. 2, 3 and 4
C. 1, 3 and 4
D. 1, 2 and 4
Q7. Robyn is a director of Ragle Ltd, which prepares accounts annually
to 31 December. Robyn became entitled to a bonus on 31 January 2025
in relation to the year ended 31 December 2024. The bonus was paid
on 15 February 2025 and credited to the accounts on 28 February 2025.
On which date will Robyn be treated as having received the bonus for
tax purposes?
A.31 December 2024
B.31 January 2025
C.15 February 2025
D.28 February 2025
Q8. Which of the following are allowable expenses of employment?
(1) Contributions to an occupational pension scheme
(2) Payroll gift to charity
(3) Entertaining which is treated as allowable by the employer
(4) Professional subscriptions to approved bodies
A.1, 2 and 3
B.2, 3 and 4
C.1, 3 and 4
D.1, 2 and 4
Q9. Krish uses his own car for business purposes and is paid 35p per
mile. During the tax year 2024-25, his work-related travel reimbursed
by his employer comprised the following journeys:
Miles Between home and normal place of work 7,000
Between home and clients 4,000
Between normal place of work and clients 2,000
Reimbursed at 13,000 At 35p per mile £4,550
Which one of the following is correct for Krish for employment income
purposes?
A.£1,850 is assessable
B.£1,850 is allowable
C.£2,700 is allowable
D.£1,400 is assessable
Q10. Kamir is provided with a hybrid electric company car for the tax
year 2024-25. The motor car has a list price of £32,000, an official CO2
emission rate of 35 grams per kilometre and an electric range of 35
miles. Kamir paid the company a capital contribution of £2,000, and
pays £50 per month towards the cost of his private use of the car.
What is Kamir’s taxable benefit for the tax year 2024-25?
A.£3,000
B.£3,600
C.£3,840
D.£3,240
Q11. Paul invested £6,000 in a stock and shares Individual Savings
Account (ISA) in January 2025.
How much more can Paul invest in a cash ISA for the tax year 2024-25?
A.£0
B.£6,000
C.£20,000
D.£14,000
Q12. Rackman’s only source of taxable income is his property business
consisting of unfurnished residential lettings. His profit for the tax year
2024-25 was £99,500. This does not include interest expenses of
£24,000.
How much income tax is payable by Rackman under self-assessment for
the tax year 2024- 25?
A.£17,632
B.£27,232
C.£22,432
D.£27,460
Q13. Jasper is in full-time employment as a waiter in a restaurant.
Which TWO of the following items of Jasper’s income are exempt for
income tax purposes?
A. Interest received on a repayment of income tax
B. Interest received on a loan Jasper made to a friend
C. Gratuities (“tips”) received from restaurant customers
D. Dividends received from an Individual Savings Account
Q14. Which TWO of the following items of expenditure are deductible
in the calculation of an individual’s taxable income?
A. A contribution into a personal pension scheme
B. A charitable gift aid donation
C. A contribution into an employer’s occupational pension scheme
D. A charitable donation made under the payroll deduction scheme
Q15. Ben’s employer provided him with an interest free loan
throughout the tax year 2024- 25. The balance outstanding at 6 April
2024 was £15,400 and at 5 April 2025 it was £9,800.
Using the average method, what is the taxable benefit for the tax year
2024-25?
A.£122
B.£221
C.£284
D.£347
