1.【Answer】D。
The answer £2,900 does not apply the starting rate band. The answer £2,700 does not apply the savings income nil rate band. The answer £3,100 applies 20% to all income.
2.【Answer】B
The answer £200 assumes that Delia can transfer her full personal allowance to Mike. The answer £1,450 deducts £1,250 as a tax reducer. The answer £2,700 is Mike's income tax liability with no transfer.
