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April’s exam asked you to calculate both the periodic charge and the exit charge so they do ask it. Will they ask it again so soon who knows but I would learn it as to me it’s an easy couple of marks.
Hi Ben – definitely one to learn if you can 🙂
Tutor for Expert Pensions.
thanks for the responses, I will add to my revision notes
I am trying to get my head round the trust taxation and I am sure I will have some further questions later this week.
In relation to the periodic charge and the exit charge, I can get my head round them but wondered how likely it is that we will be asked to complete a calculation on the exit charge?
If the answer is yes then I will spend more time embedding the quarters from periodic charge and the rate to be applied from the periodic charge.