Is the BTX FA2013 Sample Assessment Correct????

srsmith1977
srsmith1977 Registered Posts: 2 New contributor 🐸
After failing my BTX exam last year I now have to sit FA2013 exams. I thought this wouldn't be an issue but unless I'm missing something the one an only sample assessment seems to have errors. In particular task 2.7 regarding income tax POA

Question gives the following tax liabilities = 2010/11 - £14,500, 2011/12 = £17,300 & 2012/13 = £21,450 and asks for the tax payable.

Answer is 31st Jan 13 - £11,450, 31st July 2013 - £8,650, 31st Jan 2014 - £14,874, 31st July 2014 - £10,725

I understand the July payments, they are the 50% balancing payments, I can't fathom how the January payments are calculated, any ideas?
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