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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！
2021年到2022年ACCA考試大綱出來(lái)了！時(shí)間緊，任務(wù)重！為了能夠節(jié)省備考時(shí)間，一定要過來(lái)看看ACCA考試大綱具體在哪里發(fā)生了變化！
TX-UK:June2021to March 2022
Table 1 – Additions
| Section and subject area | Syllabus content | |
| A4 | The time limits for the submission of information, claims and payment of tax, including payments on account – excluded topics | Excluded 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. |
| B2 | Income from employment – excluded topics | Excluded 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. |
| B3 | Income from self-employment | New part （v） added: Compute structures and buildings allowances. Remaining outcomes renumbered. |
| B3 | Income from self-employment– excluded topics | Excluded topic added: ?Apportionment in order to determine the amount of annual investment allowance where a period of account spans 1 January 2021. |
| B4 | Property and investment income – excluded topics | Excluded topics added: ?The cap on deduction of the property income finance costs tax reducer. ?Carry forward of the property income finance costs tax reducer. |
| B6 | National insurance contributions for employed and self-employed persons – excluded topics | Excluded topic added: ?Group aspects of the annual employment allowance. |
| C3 | Gains 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） |
| C5 | The computation of capital gains tax – excluded topics | Excluded topic added: ?Business asset disposal relief lifetime limit prior to 6 April 2020. |
| E3 | Chargeable gains for companies – excluded topics | Excluded topic added: ?Restriction on carried forward capital losses for companies with chargeable gains over ￡5 million. |
| F2 | The computation of VAT liabilities – excluded topics | Excluded topics added: ?The reverse charge for building and construction services. ?Postponed accounting for VAT on imports. |
| G1-4 | Employability and technology skills | New 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 area | Syllabus content | |
| B3 | Income from self-employment – excluded topics | Excluded topic amended: ?Knowledge of the annual investment allowance limit of ￡200,000 applicable from 1 January 2021. |
| B7 | The use of exemptions and reliefs in deferring and minimising income tax liabilities – excluded topics | Excluded 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）. |
| C5 | The computation of capital gains tax | Part b） amended to refer to business asset disposal relief （formerly entrepreneurs’ relief） |
| C5 | The computation of capital gains tax – excluded topics | Excluded 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 area | Syllabus content | |
| B3 | Income from self-employment – excluded topics | Excluded topics removed: ?The 100% allowance for expenditure on water technologies. ?Structures and buildings allowance. |
| E2 | Taxable total profits – excluded topics | Excluded topic removed: ?Structures and buildings allowance. |
There have been no other amendments to the syllabus.
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