ACCA Applied Skills

Taxation (TX)

Develop the proficiency to navigate complex tax legislation, manage compliance, and advise on tax-efficient financial strategies.

Module Overview

What is the TX Module?

The Taxation (TX) module provides a comprehensive understanding of the tax system as it applies to individuals and companies.

You will gain the technical expertise to calculate tax liabilities, manage reporting requirements, and understand the administrative rules governing compliance. This module is vital for professionals who need to identify the tax implications of financial decisions and provide sound advisory support to stakeholders.

Core Competencies

  • Administration: Navigating compliance frameworks and ethics.
  • Personal Tax: Calculating Income Tax, NICs, and Capital Gains.
  • Business Tax: Corporation tax and VAT strategies.
Curriculum Matrix

What You Will Study

1. Tax Administration

Explores the underlying rationale of modern tax systems

Deep dive into administrative rules and procedural requirements

Frameworks for regulatory compliance and ethical standards

Understanding the impact of tax on business decision-making

2. Personal Liabilities

Masters the calculation of personal income tax liabilities

Processing national insurance contributions (NICs)

Computing individual capital gains tax obligations

Tax planning strategies for individual taxpayers

3. Corporate & Property Taxation

Corporation tax computations for limited companies

Value Added Tax (VAT) principles and registration

Inheritance tax and property-related liabilities

Managing tax-sensitive business transactions

EXAM METRICS

Structure & Parameters

Official Module CodeACCA TX (Formerly F6)
Exam Tier LevelApplied Skills Level
Exam DeliveryComputer Based Exam (CBE)
Allotted Duration3 Hours 15 Minutes
Total Scaling Marks100 Marks Available
Minimum Passing Bar50% Required
FormatOTQs & Multi-task Questions
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