考生请注意！acca这门科目6月考纲更新！-高顿教育

考生请注意！acca这门科目6月考纲更新！

高顿ACCA2023-03-21 10:37ZM

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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！

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.