F6 知识点: 第一章 UK TAX SYSTEM Taxation function: encourage economic, social and environmental behaviour Structure: 税务由 HMRC 管理 Human revenue and customs 英国税务及海关总署 Source of law 立法 Finance Act 每年更新税率 Tax year: April 6th to April 5th Tax evasion is illegal 逃税非法 & Tax avoidance is legal 合理避税合法 第二章 Computation of taxable income and income tax liability 1. Resident 判定 UK resident individuals UK & oversea income 都交税 Non‐UK resident individuals 仅 UK income 交税 5 UK Ties: ▲考试提供表格： Days in UK Previously resident Not previously resident < 16 Automatically not resident Automatically not resident 16 to 45 Resident if 4 UK ties(or more) Automatically not resident 46 to 90 Resident if 3 UK ties(or more) Resident if 3 UK ties(or more) 91 to 120 Resident if 2 UK ties(or more) Resident if 2 UK ties(or more) 121 to 182 Resident if 1 UK ties(or more) Resident if 1 UK ties(or more) 183 Automatically resident Automatically resident 1. Types of income Non‐saving incomeTrade income Employment income Property income Savings income Taxed income (20% tax 已扣) Bank interest Building society interest Interest received gross(未扣税) Government stocks (gilts 债券) interestNational saving & invest bank interest Dividend income 10% tax 已扣 This tax credit is not refundable. Exempt income 免税收入，回答题目时必须注明时免税收入，不写没分 Interest from Saving Certificates issued by National Savings and Investment Bank(UK 国民储蓄和投资银行：储蓄账户免税，投资账户收税)国民储蓄券 Statutory redundancy money 裁员补偿 Betting and gaming winnings 博彩奖金（收其他税，不收个税） Scholarships 奖学金 Interest on damages for personal injuries 个人受伤赔偿，包括工资补贴等 in UK < 16Din UK < 46D,...
