ACCA F6 考官文章（1）： Benefits
来源： 浦江财经
Benefits feature regularly in the F6 (UK) exam, although such questions are generally not
answered as well as would be expected. The article is not intended to cover every aspect of
benefits, but instead mainly covers those areas which are more commonly examined. Motor cars
are not covered as they are dealt with in a separate article.
LIVING ACCOMMODATION
There are four aspects to consider:
· The basic benefit is the annual value of the property. If the property is rented, then the basic
benefit is the higher of the annual value and the amount of rent paid.
· There is an additional benefit if the property cost more than lb75,000. This is calculated as:
(Cost – lb75,000) x 3% (the official rate of interest)
Cost is the cost of the property plus any subsequent improvements. However, where the
property was purchased more than six years before first being provided to the employee, then
the cost figure is replaced by the market value when first provided (again plus any subsequent
improvements).
· If the employer pays for the running costs relating to the property, then the amount paid will
also be a taxable benefit.
· If the employer has furnished the property, then the taxable benefit for the use of the furniture
is based on 20% of its cost.
Example 1
During the tax year 2015 – 16, Prop plc provided three of its employees with living
accommodation.
Alex has been provided with living accommodation since 1 January 2013. Prop plc had purchased
the property in 2012 for lb160,000, and it was valued at lb185,000 on 1 January 2013.
Improvements costing lb13,000 were made to the property during June 2014. The annual value of
the property is lb9,100.
Bess was provided with living accommodation from 1 January to 5 April 2016. The property is
rented by Prop plc at a cost of lb2,250 per month, and it has an annual value of lb10,400. On 1
January 2016, Prop plc purchased furniture for the property at a cost of lb16,200. The company