判断这里是否有PA？

【提问】考虑PA时，是不是要根据240000-70000=170000>122000，所以PA为0？

【答复】

判断是否有PA是根据以下这两点：

Adjusted net income is net income less the gross amounts of personal pension contributions and gift aid donations.

The personal allowance is reduced by ￡1 for every ￡2 that adjusted net income exceeds ￡100,000 and can be reduced to nil.
所以对于此题：
Adjusted net income = 240,000 - 70,000 = 170,000 
Less income limit = 100,000
Excess = 170,000 - 100,000 = 70,000
Personal allowance                    11,000 
Less half excess （70,000 × 1/2）    （35,000）
                                NO PA    

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