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Test your knowledge
1. The standard fraction for calculating corporation tax between £50,000 and £250,000 of profits for limited companies from 1 April 2023 will be;
a. 1/200
b. 3/200
c. 5/200
d. 100/200
2. Employers NI above the secondary threshold for the 2022/23 tax year will be;
a. 3.25%
b. 13.25%
c. 13.8%
d. 15.05%
3. The basic, higher and additional rates of dividend taxation for 2022/23 is;
a. 7.5%, 32.5% and 38.1%
b. 20%, 40% and 45%
c. 8.75%, 33.75% and 39.35%
d. 19%, 40% and 45%
4. The NI Primary threshold for limited company owners taking a salary for 2022/23 is effectively?
a. £9,100
b. £9,880
c. £11,908
d. £12,570
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