F6当中会有20%左右的分数是文字题，当然VAT霸占了其中差不多一半的分数，但是还是有很多别的地方是可以以文字题的方式出现的。常见文字题出题范围：
VAT
Self-assessment system for company and individual（CH 12&23）
Residencefor individual and company
NIC
Group
IHTtax planning
在确定文字题应该怎么回答的时候，大家应该首先关注一下这个问题ACCA考官到底分配了多少分数。通常情况下一分就是一个论点。而问题回答的方法都是先给出判定原理，或者是所用理论，然后再给出判定结果。
例如：
Albert will become liable to compulsory VAT registration when his taxable supplies during any 12-month period exceed ?79,000.
This will happen on 28 February 2014 when taxable supplies will amount to ?81,400(3,300 + 5,700 + 2,700 + 4,100 + 4,100 + 5,600 + 4,300 + 12,100 + 7,600 + 8,500 + 9,700 + 13,700).
Albert will have to notify HM Revenue and Customs by 30 March 2014, being 30 days after the end of the period.
Registration is required from the end of the month following the month in which the limit is exceeded, so Albert will be registered from 1 April 2014 or from an agreed earlier date.
以上是VAT registration 的标准答题结构，*9句话就给出了所需要用到的判定标准，然后再进行题目分析。力求让自己的句子简洁明了，避免长篇大论，毕竟这也不是考ACCA P级课程。