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2021年~2022年的ACCA考試大綱變化率——TX-UK考試大綱變化！

來源: 正保會計網(wǎng)校 編輯：澤 2021/03/12 09:42:24　字體：大 小

2021年到2022年ACCA考試大綱出來了！時間緊，任務(wù)重！為了能夠節(jié)省備考時間，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 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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