Course Brief

This syllabus aims to develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.


  • This course is offered in 70 hours

On successful completion of this paper candidates
should be able to: 

  • Explain the operation and scope of the tax system and the obligations of tax payer and/or their agents and the implications of noncompliance. 
  • Explain and compute the income tax liabilities of individuals and the effect of national insurance contributions (NIC) on employees, employers and the self-employed.
  • Explain and compute the chargeable gains arising on individuals. 
  • Explain and compute the inheritance tax liabilities of individuals. 
  • Explain and compute the corporation tax liabilities of individual companies and groups of companies. 
  • Explain and compute the effects of value added tax on incorporated and unincorporated businesses

Course Content

  • The UK tax system and its administration.
  • Income tax and NIC liabilities.
  • Chargeable gains for individuals.
  • Inheritance tax.
  • Corporation tax liabilities.
  • Value added tax.

The syllabus is assessed by:

  • A three-hour examination available in both computer-based and
    paper-based formats.*
    *For paper-based exams there is an extra 15 minutes to reflect the manual effort required. 
  • The exam will be predominantly computational and all questions are compulsory.
    Section A of the exam comprises 15 multiple choice questions of 2 marks each.
    Section B of the exam comprises three 10 mark questions which comprise five multiple choice questions of 2 marks each.
    Section C of the exam will comprise one 10 mark question and two 15 mark questions. 
  • The two 15 mark questions will focus on income tax (syllabus area B) and corporation tax (syllabus area E). 
  • All other questions can cover any areas of the syllabus.
  • The Association of Chartered Certified Accountants (ACCA)

    The Association of Chartered Certified Accountants (ACCA) offers a professional qualification, which has been recognised and respected across the world for over 100 years. ACCA is currently the largest British accountancy body with over 180,000 members and 480,000 students in 181 countries.

    July - December 2018 Semester Schedules for ACCA (Champs Fleurs):

    July - December 2018 Semester Schedules for ACCA (San Fernando):

    Click for more information on BPP / SBCS Blended Learning

    ACCA Course Outlines/ Lecture Sequences for the July - December 2018 Semester


    Collect more Certifications along your journey towards ACCA Membership!

    Gain a Diploma in Accounting and Business when you pass the first three exams of the ACCA Qualification (F1, F2 and F3), and the Foundations in Professionalism (FIP) ethics module.

    An Advanced Diploma in Accounting and Business can also be achieved by successfully completing all exams in the Fundamental level (F1 – F9) of the ACCA programme and the Ethics and Professional Skills module.

    Get a BSc (Hons) degree in Applied Accounting at the same time as becoming a qualified accountant through ACCA’s partnership with Oxford Brookes University (OBU). This is the perfect way to gain an extra qualification without doubling your workload. Having this degree with an ACCA qualification is a powerful combination of qualifications, which puts you in demand with employers, and increases your career prospects.

    To achieve this, you need to:

    • Pass your ACCA Qualification exams
    • Pass the Ethics and Professional Skills Module
    • Submit a research and analysis project.

    Expand your potential; go beyond ACCA!

    ACCA graduates can seamlessly progress to one of our Edinburgh Business School, Heriot-Watt University MBA or MSc programmes, which we have been offering for over 24 years

    ACCA graduates can gain a fast-track entry through free-of-charge credit transfer and exemption when they matriculate for the MSc in Financial Management or the MBA programme offered by Edinburgh Business School, Heriot-Watt University.

    Entitlement to credit transfer or exemption will be assessed on an individual basis. A maximum of four exemptions from the nine-module programme may be available.


    Alumni Voice

    Don't just take our word for it; read what our graduates have to say about pursuing ACCA at SBCS!

  • This syllabus aims to develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.