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详解2016年6月ACCA考试F6考纲变化

来源：互联网 2016-03-21

F6 (UK), TAXATION

The main additions to the F6 syllabus are given in Table 4 below.

Table 4 – Additions to F6 (UK)

Section and subject area	Syllabus content
B2 – Income from employment	New part (j) on the circumstances in which real time reporting late filing penalties will be imposed on an employer and the amount of penalty which is charged added
B2 – Income from employment–Excluded topics	The reduced charge applicable to zero emission company vans
B3 Income from self-employment –Excluded topics	Knowledge of the new annual investment allowance limit of £200,000 from 1 January 2016
B4 Property and investment income –Excluded topics	The additional ISA allowance for a surviving spouse or registered civil partnerHelp-to-buy ISAs
B5 The comprehensive computation of taxable income and income tax liability – Excluded topics	The higher personal allowance available for people born before 6 April 1938.
B5 The comprehensive computation of taxable income and income tax liability	New part (c) on the transferable amount of personal allowance for spouses or civil partners added
B6 National insurance contributions for employed and self-employed persons – Excluded topics	The exemption from employer’s class 1 NIC in respect of employees aged under 21
B7 The use of exemptions and reliefs in deferring and minimising income tax liabilities – Excluded topics	The anti-avoidance annual allowance limit of £10,000 for pension contributionsThe transitional rules affecting the annual allowance for pension contributions for the tax year 2015–16
E4 The comprehensive computation of corporation tax liability – Excluded topics	The tax rates applicable to periods prior to financial year 2015Marginal relief
F2 The computation of VAT liabilities	New part (a) on the calculation of the amount of VAT payable/recoverable added for clarity

The main areas that have been deleted from the syllabus are shown in Table 5 below.

Table 5 – Deletions from F6 (UK)

Section and subject area	Syllabus content
B2 Income from employment	The exemption where an employer pays for medical treatment removed from excluded topics as now examinable.
E4 The comprehensive computation of corporation tax liability	The implications of receiving franked investment income removed from the syllabus
E5 The effect of a group corporate structure for corporation tax purposes	The definition of an associated company and the effect of having associated companies for corporation tax purposes removed from the syllabus

The main areas that have been amended the syllabus are shown in Table 6 below.

Table 6 – Amendments to F6 (UK)

Section and subject area	Syllabus content
B4 Property and investment income	'Individual savings account (ISA)' substituted for 'New individual savings account (NISA)' in part (g)

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