# Error in Personal Tax practice assessment

Bamboogarden
Posts:

**4**Registered
I'm going through the practice papers and one of the answers gives adjusted age allowance at £9380.

Is the answer in the book wrong because I thought that age allowance can't go below £9440.

Is the answer in the book wrong because I thought that age allowance can't go below £9440.

## Comments

23Registered645RegisteredThe first is an increase on the normal annual allowance due to the taxpayer's age (although I'm only assuming this as you mention an age allowance).

Whether or not the age allowance is relevant, personal allowance is reduced by £1 for every £2 net income is >£100,000. Hence it reduces to zero by £118,880 (as that is £2 x £9,440).

Does that fit with the question in your textbook?

23RegisteredExact data: born in '36, pension:28200, dividend: 460

645Registered4RegisteredAt least I now know that it's an error in the book and will only reduce the £9440 limit if they earn above £100,000.

Thank you everyone!