ACCA TX税务的学习内容有很多，学员需要掌握各种相关税务的学习。其中个人养老金是学习的重点，学员要学会掌握其中的重要考点，才能够更清楚的去做题，去运用。ACCA TX知识点Personal pension schemes(PPS)个人养老金？


Personal pension schemes(PPS):个人养老金，任何人都可以缴personal pension scheme,Tax relief limitation。

The maximum amount of contributions attracting tax relief made by an individual in a tax year is the higher of：￡3,600 or relevant UK earnings

Relevant UK eamings=Trading profit + Employment income + Income from furnished holiday lettings .

Method of giving relief

1)Basic rate limit:31,785+Gross gift aid donation

Higher rate limit: 150,000+ Gross gift aid donation

2)Personal pension schemes(PPS)is paid net of 20%

3) Adjusted net income = net income-Gross gift aid donation-Gross personal pension contribution Adjusted net income 对应找PA

Occupational pension schemes职位养老金：雇主缴纳，员工也可缴纳

2种类型：Final salary & Money purchase.

ACCA考试

Tax relief for OPS

a ) Employer's contributions are deductible under employer's trading profit

b) Employee's contributions are deductible under employment income, but the amount that can be deducted is limited to relevant earnings.

Annual allowance

1)PPS+OPS≤40,000,对雇主雇员都是。（2013/14,50,000,,2014/15,40000)

2)没有用完的4W额度，可以顺延至未来3年。前提：个人在这几年里参与pension scheme。先用当年的额度，再用之前留下的额度。

3)PPS+OPS,lifetime allowance currently stands at ￡1,250,000.对雇主雇员都是超出部分要征收额外的税。

Annual allowance charge

1)超出免税额范围的要交税charge

2)税率额的Rate选取同个税，只是treating the excess contributions as an extra amount of non-savings income received by the individual.

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