ACCA TX（F6）新大纲
很多同学原本计划参加2020年3月的TX（F6）考试，但由于疫情的缘故3月考试被取消了，那么我们重新调整一下学习计划，跟着老师学习TX（F6）新大纲下的税法内容。
从2020年6月考试开始，ACCA TX（F6）就会采用新大纲，根据现有的最新考试大纲内容，其实TX（F6）考试并没有太大的知识点变动，主要是数据方面有些变化。
以下是我为大家总结梳理的最新大纲内容有变化的地方，希望能帮助大家提前熟悉新大纲下的税法内容。
01
Income tax
1
Personal allowance (数据变化) (11,850→12,500)
The personal allowance for the tax year 19/20 is ￡12,500
The personal allowance of ￡12,500 is reduced by ￡1 for each ￡2 that a person’s adjusted net income exceeds ￡100,000 until the PA is nil (which is when adjusted net income is ￡125,000 or more)
Reduced personal allowance = 12,500 - (ANI - 100,000) x 1/2
Adjusted net income = total net income - gross amount of personal pension contributions - gross amount of gift aid donations.
Exam focus point: If adjusted net income clearly exceeds ￡125,000, there is no need to perform the calculations to restrict the PA. A simple statement that no PA is available because adjusted net income exceeds ￡125,000 is sufficient. 2
Transfer of personal allowance (数据变化) (1,190→1,250;238→250)
The transferable amount (also known as the marriage tax allowance) is ￡1,250 for the tax year 2019/20.
The spouse/civil partner receiving the transfer does not have an increased PA. Instead, they are entitled to a tax reducer of ￡1,250×20%=￡250. The tax reducer reduces the individual’s tax liability. If the individual has a tax liability of less than ￡250, the tax reducer reduces the tax liability to nil. 3
Rates and Bands
4
Company car benefit
A
Car benefit percentage (数据变化+新增知识点)
Car benefit = car benefit percentage (list price - capital contributions) n/12 - payment by employee for private use of the car
B
Company car fuel benefit (数据变化)
The fuel benefit is calculated as a percentage of a base figure which is announced each year. For the tax year 2019–20, the base figure has been increased from ￡23,400 to ￡24,100.
The percentage used in the calculation is exactly the same as that used for calculating the related company car benefit.
C
D
Company van benefit (数据变化)
The annual scale charge used to calculate the benefit where an employee is provided with a company van has been increased from ￡3,350 to ￡3,430.
D
Company van fuel benefit (数据变化)
The fuel benefit where private fuel is provided for a company van has been increased from ￡633 to ￡655.
5
Capital allowance
A
A
Annual investment allowance (AIA) (数据变化)
●AIA applies to all expenditure on plant and machinery with the exception of cars. AIA provides an allowance of 100% for the first￡1,000,000 of expenditure on plant and machinery each year.
●Any expenditure in excess of the ￡1,000,000 limit qualifies for writing down allowances (WDA) as normal.
●For short or long period, the AIA limit should be pro-rated. For example, the AIA limit would be ￡750,000 (1,000,000 x 9/12) for a nine-month period of account.
●AIA is against the expenditure on the different categories of assets in the following order: 1. Special rate pool
2. General pool / main pool 3. Short-life asset
4. Asset with private use
B
B
Special rate allowance (数据变化)
The rate of writing-down allowance for the special rate pool has been reduced from 8% to 6%.
6
Property business finance costs (处理方式变化)
In 2019/20, 25% of the finance costs are deductible in the computation of property business income in the same way as other expenses. The remaining 75% of the finance costs, multiplied by the basic rate of tax, is a tax reducer.
The rule applies to loans taken out for a residential property business. It is not necessary for the loan to be for the purchase of the property, for example it could be taken out to pay for repairs to the property. Loans relating to furnished holiday letting business or to
non-residential property such as an office or warehouse do not fall within the rule. The restriction only applies to individuals and not to limited companies.
7
National insurance contribution(数据变化)
A
A
Employee Class 1 NIC (数据变化)
B
B
Employer Class 1 NIC (数据变化)
C
C
Class 1A NICs (无数据变化)
Class 1A NIC =Taxable benefit x 13.8%
D
D
Class 2 (数据变化)
For the tax year 2019–20, the rate of class 2 NIC has been increased to ￡3.00 per week.
Class 2 NIC is payable where profits exceed a small profits threshold of ￡6,365.
E
E
Class 4 (数据变化)
8
Pension schemes (数据变化)
ACCA TX最新大纲对比2020.6
