ACCA Taxation Module – ACCA TX F6
Work towards your ACCA qualification and membership with this ACCA Taxation TX F6 module.
- Start working towards a prestigious qualification that is respected globally thanks to their reputation for excellence with this ACCA Taxation TX F6 module.
- Stand out to potential employers and demonstrate your technical skills, strategic thinking, and commitment to your career.
- Take advantage of the ACCA's dedicated 24-hour support service if you have any questions or need advice during your studies.
This ACCA TX F6 Taxation module is designed to develop your understanding of the tax system in relation to companies and individuals. During this course, you’ll learn more about the obligations of tax payers, computing the income tax liabilities of individuals and the corporation tax liabilities of individual companies and groups of companies.
To achieve the full ACCA membership qualification you will need to complete this course, as well as 12 other modules. Alternatively, you can complete this module, plus the following five modules to achieve the ACCA Fundamentals – Applied Skills qualification:
- ACCA LW F4 Corporate and Business Law
- ACCA PM F5 Performance Management
- ACCA FR F7 Financial Reporting
- ACCA AA F8 Audit and Assurance
- ACCA FM F9 Financial Management
Or, if you’re looking to simply develop your knowledge of business environments, you can also study this course on its own.
Read our guide to the ACCA course and modules.
Varies depending on enrolment date.
On successful completion of your exam, you will receive a pass in the ACCA TX F6 Taxation module. This pass will count towards the full ACCA qualification.
In order to study this course, you must have completed one of the following: - ACCA Applied Knowledge exams - ACCA Diploma in Accounting and Business (RQF Level 4) - Relevant accounting or finance qualification at degree level Proof of these qualifications must be provided when registering with ACCA as a student.
A mixture of progress tests and mock exams to prepare you for your exam. You will need to sit the ACCA exam at the end of this course to pass and continue working towards your qualification.
- the overall function and purpose of taxation in a modern economy
- Principal sources of revenue law and practice
- The systems for self-assessment and the making of returns
- The time limits for the submission of information, claims, and payment of tax, including payments on account
- The procedures relating to compliance checks, appeals, and disputes
- Penalties for non-compliance
- The scope of income tax
- Income from employment
- Income from self-employment
- Property and investment income
- The comprehensive computation of taxable income tax liability
- National insurance contributions for employed and self-employed persons
- The use of exemptions and reliefs in deferring and minimising income tax liabilities
- The scope of the taxation of capital gains
- The basic principles of computing gains and losses
- Gains and losses on the disposal of movable and immovable property
- Gains and losses on the disposal of shares and securities
- The computation of capital gains tax
- The use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets
- The basic principles of computing transfers of vlaue
- The liabilities arising on chargeable lifetime transfers and on the death of an individual
- The use of exemptions in deferring and minimising inheritance tax liabilities
- Payment of inheritance tax
- The scope of corporation tax
- Taxable total profits
- Chargeable gains for companies
- The comprehensive computation of corporation tax liability
- The effect of a group corporate structure for corporation tax purposes
- The use of exemptions and reliefs in deferring and minimising corporation tax liabilities
- The VAT registration requirements
- The computation of VAT liabilities
- The effect of special schemes
- Use computer technology to efficiently access and manipulate relevant information
- Work on relevant response options, using available functions and technology, as would be required in the workplace
- Navigate windows and computer screens to create and amend repsonses to exam requirements, using the appropriate tools
- Present data and information effectively using the appropriate tools
During this course, you will complete a number of progress tests and mock exams in preparation for your exam. You will need to sit an exam at the end of this module in order to achieve a pass.
Exams are not included in the cost of this course. You will need to book and pay for your exams directly with ACCA.
Course duration varies depending on when you enrol and start the course.
This course is offered on a distance learning basis, meaning you will have access to your required study materials. You will also have unlimited support from your personal tutor via email. Studying via distance learning means you can fit your studies around your commitments and progress at your own pace.
On successful completion of your exam, will receive a pass in the ACCA TX F6 Taxation module. This pass will count towards your overall ACCA membership and qualification.
ACCA (Association of Chartered Certified Accountants) are a global body for professional accountants based on international accounting standards. It is currently the world’s largest accountancy body, with nearly 700,000 members and students in 180 countries.
With a network of 83 offices and active centres around the world, the ACCA also have 57 global accountancy partnerships. Within Europe, they are a recognised supervisory body for the purposes of licensing auditors and finance professionals in the European Union.
The skills developed during this course will enable you to apply for the following roles:
- Assistant accountant
- Senior bookkeeper
- Accounts assistant
- Audit trainee
- Credit controller
- Finance assistant
- Finance officer
- Payroll supervisor
- Tax assistant
Take a read of our ‘How to Become an Accountant‘ career guide.
In order to study this course, you must have completed one of the following:
- ACCA Applied Knowledge exams
- ACCA Diploma in Accounting and Business (RQF Level 4)
- Relevant Accounting or Finance degree level qualification
Proof of these qualifications must be provided when registering with ACCA as a student.
There may be exemptions depending on what qualifications you already have. To find out if you are eligible to claim for an exemption, use the ACCA exemptions calculator.
Students will be required to pay a fee for each exam exemption, these can only be awarded by ACCA directly.
Registration fees and exams are not included in the cost of this course. You will need to book and pay for these directly with ACCA.
It's not a problem. We offer a course replacement service, so if you get into trouble and your course pack is lost or damaged, our Student Support Team can provide you with a new set of materials for a one-time additional fee.
That's not a problem. We want to make sure you're 100% confident about enrolling on the course and starting your study. So, just give our team of education specialists a call on 03300 563 100 and they'll do their best to help.