2021年~2022年的ACCA考試大綱變化率——TX-UK考試大綱變化！

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來源: 正保會(huì)計(jì)網(wǎng)校編輯：澤 2021/03/12 09:42:24　字體：大小

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2021年到2022年ACCA考試大綱出來了！時(shí)間緊，任務(wù)重！為了能夠節(jié)省備考時(shí)間，一定要過來看看ACCA考試大綱具體在哪里發(fā)生了變化！

2021年6月份新ACCA考試大綱——TX-UK考試大綱變化！

TX-UK:June2021to March 2022

Table 1 – Additions

	Section and subject area	Syllabus content
A4	The time limits for the submission of information, claims and payment of tax, including payments on account – excluded topics	Excluded 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.
B2	Income from employment – excluded topics	Excluded 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.
B3	Income from self-employment	New part （v） added: Compute structures and buildings allowances. Remaining outcomes renumbered.
B3	Income from self-employment– excluded topics	Excluded topic added: ?Apportionment in order to determine the amount of annual investment allowance where a period of account spans 1 January 2021.
B4	Property and investment income – excluded topics	Excluded topics added: ?The cap on deduction of the property income finance costs tax reducer. ?Carry forward of the property income finance costs tax reducer.
B6	National insurance contributions for employed and self-employed persons – excluded topics	Excluded topic added: ?Group aspects of the annual employment allowance.
C3	Gains 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）
C5	The computation of capital gains tax – excluded topics	Excluded topic added: ?Business asset disposal relief lifetime limit prior to 6 April 2020.
E3	Chargeable gains for companies – excluded topics	Excluded topic added: ?Restriction on carried forward capital losses for companies with chargeable gains over ￡5 million.
F2	The computation of VAT liabilities – excluded topics	Excluded topics added: ?The reverse charge for building and construction services. ?Postponed accounting for VAT on imports.
G1-4	Employability and technology skills	New 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 area	Syllabus content
B3	Income from self-employment – excluded topics	Excluded topic amended: ?Knowledge of the annual investment allowance limit of ￡200,000 applicable from 1 January 2021.
B7	The use of exemptions and reliefs in deferring and minimising income tax liabilities – excluded topics	Excluded 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）.
C5	The computation of capital gains tax	Part b） amended to refer to business asset disposal relief （formerly entrepreneurs’ relief）
C5	The computation of capital gains tax – excluded topics	Excluded 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 area	Syllabus content
B3	Income from self-employment – excluded topics	Excluded topics removed: ?The 100% allowance for expenditure on water technologies. ?Structures and buildings allowance.
E2	Taxable total profits – excluded topics	Excluded topic removed: ?Structures and buildings allowance.

There have been no other amendments to the syllabus.

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