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2021年~2022年的ACCA考试大纲变化率——TX-UK考试大纲变化!

普通 来源:正保会计网校 2021-03-12

2021年到2022年ACCA考试大纲出来了!时间紧,任务重!为了能够节省备考时间,一定要过来看看ACCA考试大纲具体在哪里发生了变化!

2021年6月份新ACCA考试大纲——TX-UK考试大纲变化!

TX-UK:June2021to March 2022

Table 1 – Additions

 Section and subject areaSyllabus content
A4The time limits for the submission of information, claims and payment of tax, including payments on account – excluded topicsExcluded topic added:
•The calculation of payments on account for disposals of residential property where there is more than one residential property disposal during a tax year.
B2Income from employment – excluded topicsExcluded topics added:
•The calculation of a car benefit where the car was registered before 6 April 2020.
•The calculation of a car benefit for non-hybrid cars with emissions below 50g/km.
B3Income from self-employmentNew part (v) added:
Compute structures and buildings allowances.
Remaining outcomes renumbered.
B3Income from self-employment– excluded topicsExcluded topic added:
•Apportionment in order to determine the amount of annual investment allowance where a period of account spans 1 January 2021.
B4Property and investment income – excluded topicsExcluded topics added:
•The cap on deduction of the property income finance costs tax reducer.
•Carry forward of the property income finance costs tax reducer.
B6National insurance
contributions for employed
and self-employed persons –
excluded topics
Excluded topic added:
•Group aspects of the annual employment allowance.
C3Gains and losses on the
disposal of movable and
immovable property –
excluded topics
Excluded topic added:
•The two year pre-occupation period exemption for private residence relief (PRR)
C5The computation of capital
gains tax – excluded topics
Excluded topic added:
•Business asset disposal relief lifetime limit prior to 6 April 2020.
E3Chargeable gains for
companies – excluded topics
Excluded topic added:
•Restriction on carried forward capital losses for companies with chargeable gains over £5 million.
F2The computation of VAT
liabilities – excluded topics
Excluded topics added:
•The reverse charge for building and construction services.
•Postponed accounting for VAT on imports.
G1-4Employability and technology skillsNew syllabus area G to reflect the outcomes and demonstrable skills required for the TX-UK examination, using the available technology.

Table 2 – Amendments

 Section and subject areaSyllabus content
B3Income from self-employment – excluded topicsExcluded topic amended:
•Knowledge of the annual investment allowance limit of £200,000 applicable from 1 January 2021.
B7The use of exemptions and reliefs in deferring and minimising income tax liabilities – excluded topicsExcluded topic amended:
•The anti-avoidance annual allowance limit of £4,000 for pension contributions (the tapering of the annual allowance down to a minimum of £4,000 is examinable).
C5The computation of capital gains taxPart b) amended to refer to business asset disposal relief (formerly entrepreneurs’ relief)
C5The computation of capital gains tax – excluded topicsExcluded topics amended to refer to business asset disposal relief (formerly entrepreneurs’ relief):
•Business asset disposal relief for associated disposals
•Expanded definition of the 5% shareholding condition for business asset disposal relief
•Availability of business asset disposal relief where shareholding is diluted below the 5% qualifying threshold

Table 3–Deletions

 Section and subject areaSyllabus content
B3Income from self-employment – excluded topicsExcluded topics removed:
•The 100% allowance for expenditure on water technologies.
•Structures and buildings allowance.
E2Taxable total profits – excluded topicsExcluded topic removed:
•Structures and buildings allowance.

There have been no other amendments to the syllabus.

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