# Help with Personal Tax (Finance act 2016) question from Osborne book

Registered Posts: 4
edited February 2018
I'm doing the questions from the Osborne workbook for Personal Tax (Finance act 2016) and I don't agree with the answer given.
The question is as follows:
Rachel had employment income of £91,500 and received dividends of £17,500. She paid £1,200 (net) into a personal pension scheme.
Calculate her total income tax liability (ie before deduction of tax paid) for the tax yea

The solution in the back of the book calculates the adjusted net income as £91,500 + £17,500 - £1,500 = £107,500 and revised personal allowance of £11,000 - 50% x (£107,500 - £100,000) = £7,250. However, this doesn't include the dividend allowance does it? Therefore, for the adjusted net income I got £91,500 + £17,500 - £1,500 - £5,000 = £102,500 and revised personal allowance of £11,000 - 50% x (£102,500 - £100,000) = £9,750.

Can anyone clear this up for me? If anyone wants to see it in the book, it's page 18 question 5.5.

Thanks.