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.
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.
关于ACCA TX个人养老金的内容就介绍这么多，想要了解更多的内容，可以在线咨询老师。
