In 2012/13 Gordon has trading profits of £86,000 and received rental income of £40,000. In addition he made payments of £1,000 each month into his personal pension scheme.
What is Gordon's income tax payable for 2012/13?
£ __39，422______
The correct answer is: £39,422
Trading profits
Rental income
Less Personal allowance
Taxable income
Non savings income
£(32，010+15000) x 20%
£75，050 X40%
£122，060
Working
Net income
Less gross pension contributions
(£1,000 x 12) x 100/80
Adjusted net income
Personal allowance
Less: restriction
1/2 x (£111,000 - £100,00)
Adjusted PA
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