Rounding on personal tax exam

matchbox

Hi all
I'm starting the practice exams for personal tax. Using CBT 1 on the AAT site, task 2 part a.
You have to calculate the benefit based on the information provided.
I calculate the answers to the benefit/fuel benefit for car 2 (the last two points in part a) as £1930.72 and £2460.50 respectively.

My question is about rounding. The question says whole numbers only, which is fine, and the notes at the start of the assessment say (except VAT) that normal mathematical rounding rules apply. I would take that to mean .5 and above is rounded up and the rest is rounded down.

So based on my answers I'd round to £1391 and £2461.
The CBT answers say £1390 and £2460 - does anyone know why? Or where I've gone wrong? I'd hate to drop marks in my exam purely based on rounding, especially as I know how to do the actual calculations, seems a shame to miss easy marks because I'm rounding incorrectly.

Thanks

hal978

HMRC always round up or down to the taxpayers interest, so rounding down for tax and income and up for allowable expenses.