Question 2.6. ( UK tax )

Bilal and Sara, a married couple, have a daughter Aiza age 4. Bilal is a civil engineer employed by DubTech Ltd and Sara runs a small business in Birmingham. Sara also owns a property let out unfurnished since April 2019.

Following information relates to the tax year 2019/20:

Sara:

Trading income (taxable) 14,500

Property income (taxable) 9,500

Dividends 2,400

Bank interest 1,000

During the tax year 2019/20, Sara received 8,000 child benefit for her daughter Aiza.

Bilal:

Salary (before deduction of PAYE tax) 57,500

PAYE tax deducted 11,000

Personal pension contribution (net) 3,200

Required:

Calculate the income tax payable by Sara and Bilal for the tax year 2019/20.