[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30427":3,"doc-seo-30427":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30427,1374391974468,"Eden","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",4,"Exam","Income Tax Computation, Trust Income, Tax Reducer","Chapter focuses on UK income tax computation and the rules for determining taxable income, tax year, and the treatment of UK residents versus non-UK residents. It explains automatic overseas resident and automatic UK resident tests, then the sufficient ties framework using days in the UK and personal connections. It distinguishes exempt from chargeable income, outlining key income categories including employment, property, dividends, savings, pensions, and trust-related income. It also provides an income tax pro forma structure for grossing up trust income, applying reliefs and personal allowance, calculating tax on other/saving/dividend income, and deducting items such as marriage allowance, tax reducer, double taxation relief, and PAYE to reach income tax payable. ","cbCaiombL0q7GPKn","https://ap.wps.com/l/cbCaiombL0q7GPKn","pdf",1624969,1,1778287098,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","income-tax-computation-trust-income-tax-reducer","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/income-tax-computation-trust-income-tax-reducer/30427",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]