成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
The following scenario relates to Questions 1 to 5.
Ann
Ann is self-employed. Her taxable income for the tax year 2019/20 was £76,000 which was all trading income. Ann made contributions of £49,000 (gross) into a personal pension scheme between September 2019 and March 2020. This was the second year that she had been a member of a pension scheme and she had an unused annual allowance of £20,000 brought forward from 2018/19.
Basil
Basil is employed. During the tax year 2019/20 Basil had taxable income of £160,000 which was all employment income. Basil made contributions of £50,000 (gross) into a personal pension scheme during the tax year 2019/20. This was the first year that he had been a member of a pension scheme. In future, his employer may contribute to Basil's personal pension scheme.
Chloe
Chloe lets out an unfurnished property. For the tax year 2019/20 her taxable income was £16,630 which was all property business income. Chloe made contributions of £8,200 (gross) into a personal pension scheme during the tax year 2019/20. This was the first year that she had been a member of a pension scheme. Chloe does not have any interest payable on her buy-to-let property.
1.Which TWO of the following statements about relevant earnings are correct?
A.Individuals can always make gross pension contributions of £3,600 in 2019/20 even if they do not have any relevant earnings in that tax year.
B.Relevant earnings relate both to contributions to personal pension schemes and to occupational pension schemes.
C.If an individual makes pension contributions less than relevant earnings in a tax year, the excess can be carried forward for three years and used to cover pension contributions.
D.Relevant earnings do not include income from furnished holiday lettings.
2.Identify, by clicking on the relevant boxes in the table below, whether each of the following statements about the annual allowance is true or false.
| Employer contributions do not count towards the annual allowance. | TRUE | FALSE |
| The annual allowance can be carried forward for three years to the extent that it is unused in the tax year. | TRUE | FALSE |
| The annual allowance is available even if the individual is not a member of a pension scheme in a tax year and so can be carried forward. | TRUE |
FALSE |
| If tax-relievable pension contributions exceed the annual allowance, there is a charge to income tax. | TRUE |
FALSE |
3.What is Ann's income tax liability for the tax year 2019/20?
4.What is Basil's annual allowance charge for the tax year 2019/20?
5.What is Chloe' s tax relief on her pension contribution for the tax year 2019/20?
A.£1,640
B.£900
C.£720
D.£0
