1.【Answer】AC。
Interest on an NS&I Investment account
Interest on UK government stocks ('gilts').
Premium bond prizes and dividends on shares held in an Individual Savings Account are exempt.
2.【Answer】AB。
Travel from office to visit a client
Travel from home to visit a trade fair relevant to the employer's business
Travel from home to a workplace to which an employee has been seconded for 36 months does not qualify as travel to a temporary workplace as the secondment exceeds 24 months. Travel from home to a permanent place of work is not a qualifying travel expense.