Course Brief

The syllabus for Paper F6, Taxation, introduces candidates to the subject of taxation and provides the core knowledge of the underlying principles and major technical areas of taxation as they affect the activities of individuals and businesses. Candidates are introduced to the rationale behind - and the functions of - the tax system.   The syllabus then considers the separate taxes that an accountant would need to have a detailed knowledge of, such as income tax from self-employment, employment and investments, the corporation tax liability of individual companies and groups of companies, the national insurance contribution liabilities of both employed and self employed persons, the value added tax liability of businesses, and the chargeable gains arising on disposals of investments by both individuals and companies.   Having covered the core areas of the basic taxes, candidates should be able to compute tax liabilities, explain the basis of their calculations, apply tax planning techniques for individuals and companies and identify the compliance issues for each major tax through a variety of business and personal scenarios and situations.

  • This course is offered in 0 hours

Course Content

  • Knowledge and understanding of the UK tax system
  • The importance of taxation to personal and corporate financial management
  • The impact of relevant taxes on various situations and courses of action
  • Minimising and/or deferring tax liabilities
  • Communicating with clients, HM Revenues and customs and other professionals

Please note that SBCS does not presently offer tuition for Paper P6 – Advanced Taxation

  • The syllabus for Paper F6, Taxation, introduces candidates to the subject of taxation and provides the core knowledge of the underlying principles and major technical areas of taxation as they affect the activities of individuals and businesses. Candidates are introduced to the rationale behind - and the functions of - the tax system.   The syllabus then considers the separate taxes that an accountant would need to have a detailed knowledge of, such as income tax from self-employment, employment and investments, the corporation tax liability of individual companies and groups of companies, the national insurance contribution liabilities of both employed and self employed persons, the value added tax liability of businesses, and the chargeable gains arising on disposals of investments by both individuals and companies.   Having covered the core areas of the basic taxes, candidates should be able to compute tax liabilities, explain the basis of their calculations, apply tax planning techniques for individuals and companies and identify the compliance issues for each major tax through a variety of business and personal scenarios and situations.
  • 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!