考生请注意!ACCA这门科目6月考纲更新!ACCA每年的考试大纲基本都在9月变化,直至下一年的8月份,部分科目今年6月份就出现了考纲变动,如果打算报名6月季考,那么同学们要提前了解!
acca这门科目6月考纲更新
一、ACCA6月考纲更新
根据ACCA协会发布的考纲变动消息来看,2023年6月TX-UK这门科目出现了考纲变化,持续到2024年3月,变化内容高达10%。如果有在6月报考这门科目的同学,请提前做好准备,学习新的考纲。从具体情况来看,此次考纲更新的内容主要包含了Allowance和Rate的部分,而其中关于英国税法的部分来说,具体的变动并不是很大。
二、ACCA《TX-UK》2023年6月考纲变化
Table 1–Additions 
  Section and subject area Syllabus content
F2 The computation of VAT liabilities–excluded topics
Excluded topic added:
•Reform of the VAT penalties and interest regime for late filing and payment,which will apply from 1 January 2023
B3 Income from self-employment-excluded topics
Excluded topic added:
•Freeports
Table 2–Amendments
B3(h)(iii) Income from selfemployment–capital allowances Part(h)amended for clarification Removal of“motor”from description to simply refer to“cars”.To be consistent with common parlance.
B3 Income from selfemployment-excluded topics Excluded topics amended:Removal of“motor”from description to simply refer to“cars”.To be consistent with common parlance.
B4 Property and investment income–excluded topics Excluded topics amended:Removal of“motor”from description to simply refer to“cars”.To be consistent with common parlance.
Table 3–Deletions
B2 Income from employment-excluded topics Removed from excluded topics as no longer relevant•The calculation of a car benefit where the car was registered before 6 April 2020.
B3 Income from self-employment–excluded topics
Removed from excluded topics since the amount of annual investment allowance has been extended to 31 March 2023:•Apportionment in order to determine the amount of annual investment allowance where a period of account spans 1 January 2022.
•Knowledge of the annual investment allowance limit of£200,000 applicable from 1 January 2022.
Removed from excluded topics:
•The temporary extension of the carry back of trading losses incurred in the tax years 2020/21 and 2021/22 from one year to three years.
E2 Taxable total profits-excluded topics
Removed from excluded topics:
•The temporary extension to the carry back of trading losses incurred in accounting periods ending between 1 April 2020 and 31 March 2022 from one year to three years.
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