<P>a)  Calculate the approximate income tax payable by a single man earning <BR>￡85,000 p.a. who receives ￡7,000 p.a. net profit from renting out the <BR>basement in his house, and who makes pension contributions of <BR>￡10,000 p.a. He has an assessed company car benefit of ￡2,000 p.a. <BR>He pays ￡1,000 p.a. for private health insurance and ￡8,000 p.a. for <BR>private school fees for his son aged 14. He also inherited ￡23,000 in <BR>this tax year from the estate of a relative.                             <BR> <BR>b)  What other tax on earnings would he have to pay and approximately <BR>how much?                                                                           </P>
<P>c)  If he had received gross ￡3,000 interest from a deposit account from <BR>which ￡600 has been deducted at source as tax, resulting in a net <BR>￡2400 received, is there any further tax payable by him, and if so how <BR>much?                                                                                 <BR></P>
<P>d)  For the rental of his basement he receives a gross rent of ￡12,000 p.a. <BR>Describe the costs which he could be charging to reduce it to ￡7,000 <BR>net, and estimate their value.           </P>
<P>以现英国个人所得税的税率来计算。由于，对英国税收制度情况不是很了解。特请各位帮忙。</P>