Personal Tax Exam

jodyewhite AAT Student Posts: 35
Hi All
Has anyone else found this exam really hard, this has been the 4th fail now and feel like giving up. Every time I'm getting green lights on the traffic lights, but the exam questions are so different. Some of the question topics are not even on the green lights or e learning.


  • madformusic
    madformusic Registered Posts: 30
    It is hard -I didn't pass the first time. Questions are different to my books-need to try and nail the VAT return as that has the most marks. It is harder to get the 70% as its only out of 70. Another neglected area that I could not find questions on was I think would be helpful is calculating fuel scale charge (never saw that anywhere-and this wasn't just it goes in his box and that box there was calculation.
  • jodyewhite
    jodyewhite AAT Student Posts: 35
    It is hard, have you know passed? Each time I am struggling with capital gains tax and losses section.
  • madformusic
    madformusic Registered Posts: 30
    Sorry I have totally misread this can't say anything haven't done it but I do know at 47 per cent pass rate a lot fail...sorry about that
  • magdakis
    magdakis Registered Posts: 12
    I got 69%.... I am not convinced this result, what is more I remember that I was sure of my 1st Task and according to results I failed it. I asked Aat about my test, I would like to see it but I do not know how this whole procedure looks like.
  • AlisonSwanson
    AlisonSwanson Registered, Tutor Posts: 209
    Is this the AQ13 exam? I have also had students confident that they have passed task 1 in the past and received significantly below
  • magdakis
    magdakis Registered Posts: 12
    No its AQ16
  • Lizzieestar
    Lizzieestar Registered Posts: 2 New contributor 🐸
    Out of all the exams, i found personal tax the easiest. I left the exam knowing i had done well.
    For my revision i write all the little bits i forget on revision cards, read them over and over again before, and as soon as i'm in the exam room, and everyone is still setting up, write everything down i can remember on the scrap bit of paper. I usually refer back to these scribbles a lot during the exam.

    It is shame the personal tax reference materials isn't as detailed as the business tax one. Maybe AAT will change this.
  • hangawi74
    hangawi74 Registered Posts: 19
    I failed this exam as well and not convinced with the aat results as I’m sure I successfully attempted the task about capital gains and got significantly below where I thought I did really bad in the tax planning question 1 as I waffled a lot I seriously did not know what to write for it and got met which is the 10 marks task !!! So confusing does anyone know wether it will be worth doing an appeal to ask for remarking , they charge £32 for the appeal as well which is not cheap !!!
    Thanks in advance
  • KoopaCooper
    KoopaCooper MAAT, AATQB Posts: 226
    Well I don't mind admitting, I found Personal Tax and Business Tax both very hard as well. I passed each of them on the third time of asking.

    What I found most was that trying to revise both subjects at the same time just ended up confusing me - they have some concepts that are very similar - but not the same (or the same concept, but with different thresholds/requirements).

    All I could suggest is what I did, which was several days of concentrated revision using green light tests and the practice assessment questions in my textbook to revise anything I struggled with in the green lights.
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  • Joel
    Joel Registered Posts: 3
    Good Evening,

    I have just completed the sample assessment and I can't figure out how AAT have come to the below answer:

    Chen is a basic rate tax payer. He has a company car for the whole of 2016/17. The car has a scale percentage charge of 13% and an assessable benefit in kind of £2,431. He has been offered another car which costs the same as the previous car but has a scale percentage of 7%. If he chose car 2, what will this taxable income saving be?

    Using £2,431 divided by 13%, I have calculated the car 1 has a value of £18,700. Then applying the 7% scale charge (car 2) to this value gives me £1,309 and a difference (saving) of £1,122, or so I thought.

    However, the actual answer is £224. Can anybody explain this to me?

    Thank you in advance.
  • Amelia_E
    Amelia_E Registered Posts: 4
    You have done everything correct so far, you just need to go one step further. You calculated the difference of £1,122 but the question asks what the taxable income saving will be and you have been told that he is a basic rate taxpayer. Therefore just do 20% of £1,122 which is £224.40.
  • Joel
    Joel Registered Posts: 3
    Hi Amelia,

    Thank you for your help - it is much appreciated.

  • kellypreston
    kellypreston AAT Student Posts: 24
    Can I ask a really stupid question?

    I have my exam Thursday and I am looking at benefits in kind.
    For Van benefit, its given in the tables as £3170 for use and £598.
    But what does this mean..? It it that thats the amount you will be charged.. or do you deduct this from something..?

    Sorry if this sounds silly :(
  • Joel
    Joel Registered Posts: 3

    My understanding is that the £3,170 is a fixed cost if an individual is given a van by their employer. With cars, you would apply the scale charge based on emissions.

    Similarly, £598 is the fuel benefit for vans whilst cars are the scale charge of £22,200.

    These are the taxable amounts and so you don’t need to do any more workings on these figures.

    Good luck for your exam - mine is on Tuesday so feel free to message me and perhaps we can assist each other.

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