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Relevant taxes
The following taxes are examinable in Paper F6：
| Tax | Applies to |
| Income tax | Taxable incomes of individuals, including persons deriving their income as profits of trades conducted as unincorporated businesses （i.e. sole proprietorships and partnerships）. |
| Corporation tax | All types of taxable profits of companies, including capital gains derived from the disposal （i.e. usually a sale） of chargeable assets. |
| Tax | Applies to |
| Capital gains tax （CGT） | Capital gains of individuals derived from the sale or gift of chargeable assets. |
| Inheritance tax （IHT） | Capital transfers by way of gift or as a result of the death of an individual |
| Value added tax （VAT） | Taxable supplies of goods and services made in the UK and on importation into the UK by sole proprietorships, partners and companies registered for VAT. |
| Tax | Applies to |
| National Insurance Contributions （NIC） | The earnings of employees （for Class 1 contributions） and profits of self-employed persons （for Classes 2 and 4 contributions）. Where an individual is an employee, his employer is also liable to Class 1 NIC （based on employee earnings） and Class 1A NIC （based on the taxable value of employee benefits in kind）. |
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