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Listening Quiz: Xử Lý Thuế Đối Với Khoản Thanh Toán Chấm Dứt Hợp Đồng Trên 30.000 Bảng – Medium Level
Th5 8, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Tư vấn thuế (English for Tax Consultant)
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1.
What is the main topic of the conversation?
How to calculate income tax for all employees
How employers file reports with HMRC for all bonuses
The tax treatment of termination payments over £30,000
The rules for National Insurance on regular wages
Explanation:
The conversation focuses on termination payments, especially how amounts above £30,000 are taxed and reported.
2.
According to Daniel, how much of a £40,000 termination payment is tax-free?
£10,000
£40,000
£30,000
£20,000
Explanation:
Daniel says that £30,000 is tax-free and the remaining £10,000 is taxed.
3.
How are amounts over £30,000 treated?
They are taxed as income
They are paid to HMRC directly
They are only subject to National Insurance
They are always exempt from tax
Explanation:
Daniel states that amounts over £30,000 are taxable and are taxed as income.
4.
What does Daniel say employers must do with these payments?
Convert them into regular salary
Report them to HMRC
Keep them confidential
Add National Insurance to all of them
Explanation:
Daniel says that employers must report these payments to HMRC.
5.
What can Olivia most likely conclude after the conversation?
National Insurance is always due on termination payments
Only the portion above £30,000 is taxed
Termination payments are never taxable
Employers do not need to keep records of these payments
Explanation:
Daniel explains that payments up to £30,000 are tax-free, while amounts over £30,000 are taxable, so only the portion above £30,000 is taxed.
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