Question 1a i
Marking Guide
(a) (i) Income tax payable 1·5
Class 4 national insurance contributions payable 1
Class 2 national insurance contributions payable 1·5
Payments and dates 4
Non-withdrawal of profits 4
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12
(a) (i) Income tax payable 1·5
Class 4 national insurance contributions payable 1
Class 2 national insurance contributions payable 1·5
Payments and dates 4
Non-withdrawal of profits 4
–––––
12