basic rate taxの例文


  1. In general, this payment meant that the recipients of the dividend were considered to have already paid basic rate tax on the dividend income.
  2. Basic rate tax relief can be claimed by the SSAS itself, and any higher rate tax would be claimed through the member's tax return.
  3. Because dividend payments come with a basic rate tax credit, provided the recipient did not earn more than the basic rate allowance, no further tax would be paid.
  4. It is nonetheless possible to achieve the same result using Gift Aid, regardless of which tax band the donor is in, because the Gift Aid scheme allows higher rate taxpayers to reclaim the difference between higher and basic rate taxes.
  5. Thus, while a pension ( or Gift Aid ) contribution of ?00 will cost the employee ?0 ( after basic rate tax relief ) directly from net pay, it attracts an additional ?9 in tax credits; so the true cost is only ?1.


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