Personal tax November 2021

The taxpayer has the primary responsibility to submit correct and complete returns to the best of their knowledge and belief.

• TRUE

• FALSE

Tax evasion is a legal method of reducing tax payable.

• TRUE

• FALSE

Travelling costs for travel from home to normal place of work paid by the employee.

• ALLOWABLE

• NOT ALLOWABLE

Hotel costs when an employee is required to work away from home that have been paid by the employee and have not been reimbursed by the employer.

• ALLOWABLE

• NOT ALLOWABLE

Subscription to a local golf club paid by an employee who wished to have somewhere suitable to entertain clients. The cost has not been reimbursed by his employer

• ALLOWABLE

• NOT ALLOWABLE

Subscription to the AAT paid by an employee working in an accounts department.

• ALLOWABLE

• NOT ALLOWABLE

There is no obligation to comply with an informal request for information from HMRC.

• TRUE

• FALSE

A notification to HMRC that a tax adviser has ceased to act for a client must include a reason for the adviser's action.

• TRUE

• FALSE

A tax adviser is obliged to provide any information which has been requested by HMRC.

• TRUE

• FALSE

It is acceptable for a tax adviser to provide assistance to a person who has been accused of tax evasion.

• TRUE

• FALSE