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　　Ⅰ.考試目的及范圍:  
　　The aim of this paper is to develop knowledge and skills 
　　relating to the tax system as applicable to individuals, 
　　single companies, and groups of companies.   
　　It focuses on five separate taxes that an accountant would 
　　need to have a detailed knowledge of. On completion of this 
　　paper students are expected to be able to explain and compute:  
　　- income tax liabilities of individuals(IT)；  
　　- corporation tax liabilities of individual companies 
　　and groups of companies(CT)； 
　　- chargeable gains arising on companies 
　　and individuals(CGT/chargeable gain)；  
　　- national insurance contributions on employees, 
　　employers and the self employed(NIC)；  
　　- value added tax on incorporated and 
　　unincorporated businesses(VAT). 
　　Knowledge of tax payers’ obligations and the 
　　consequences of non-compliance is also required.   
　　Ⅱ. 考試形式及題型： 
　　F6 is a three-hour paper-based exam plus 15 minutes’ reading time.  
　　The exam consists of five compulsory questions; 
　　they are predominantly computational, although 
　　each question may contain written elements.  

Question	Q1	Q2	Q3	Q4	Q5	Total
	55 in total, with one worth 30 and the other worth 25		20	15	10	100
Key exam areas	Income tax (IT)	Corporation tax(CT)	chargeable gain 個人公司	Any area	Any area

　　Value added tax (VAT): 每次考試至少10分VAT題，一般包括在Q1或Q2中,
　　 但也可能有單獨一道題專考VAT。 
　　National insurance contributions(NIC): 作為IT 或CT考題中的一部分進行考核. 
　　Groups and overseas aspects of CT: 只在Q2中出題進行考核,分數不超過該題總分數的三分之一。 
　　Q1和Q2中還可能包括計算chargeable gain的小題。 
　　Ⅲ. FA08 變化： 
　　2009年考試的依據是FA08。與FA07 相比，
　　FA08中對稅法規定做了較大修改，參考同學應認真閱讀examiner 所寫的兩篇文章：
　　Finance Act 2008 (student accountant June/July 2008) 
　　和Capital Gains(student accountant February 2009)。 
　　Ⅳ. 考點分析： 
　　Q1 will focus on income tax.  

Key areas	Dec. 07 exam	June 08 exam	Dec. 08 exam	June 09 key areas
1. 計算5種收入
Adjusted Trading profit -從net profit 開始，根據稅法規定，分析P/L a/c, 對應加或應減事項進行調整； -掌握capital allowances 的計算； -調整后運用basis period rules 計算assessable profits / allowable loss in a tax year	1.計算CA on expensive car with private use, GP assets; 2.PPS 的處理方法	1. 調整patent royalties, legal fees, gifts, private use of car/ house/telephone, withdrawal of goods for own use 2. CA on expensive car with private use		1. 準確掌握應加應減的調整事項，e.g. fine, excessive salary to family member, legal fees, rent of expensive car, lease premium, donations, subscriptions, private use, etc. 2. CA 的計算要注意long or short period of account及asset with private use. 3. explain badges of trade
Employment income -salary -bonus -benefits(exempt,/taxable benefits) -allowable deductions (e.g. employee’s OPS payment)	1.計算car benefit; 2.OPS的處理方法	1.計算loan benefit, 判斷business travel 并計算deficit on mileage allowances;	1.判斷bonus 2.計算 benefits：car & fuel/ accommodation/ mobile/club/overseas nights	1. 注意雇員在一個稅年內受雇時間長短 2. 掌握各種exempt benefits, 并熟練計算taxable benefits， 如loan,car, fuel, van, private medical insurance, use/ gift of assets, etc. 2. 注意主要的allowable deductions(e.g. AMA), 3. explain employment/self employment
Property income			1. furnished: W & T allowances 2. unfurnished	1. 注意accrual basis 2. 掌握premium on short lease/sub-lease 的計算,wear and tear allowances計算, 3. rent a room relief(4250)
Saving income -received gross or net, but must be recorded grossed -some exempt income	1. NS&IB interest: received gross; 2.NSC interest: exempt	1.Interest from joint account		1. 熟練掌握exempt income (e.g. ISA, NSC, etc.) 2.注意有些interest received gross(e.g. gilts),不 可再進行grossed up
Dividends -recorded gross				注意exempt dividend(e.g. from ISAs)
2. 計算 從total income 到 IT payable	1.PPS: extend basic rate band	1.Qualifying interest		1. 注意PA/AA的運用 2. Gift aid donation, PPS 的處理
3. Loss reliefs				主要trading losses, 可能在Q4 , Q5中出題
4. tax planning		稅務規劃： 1. Husband & wife planning 2. Invest in ISAs
5. Other areas -IT self assessment -VAT -NIC -chargeable gain	1.計算NIC 及 balancing payment 2. Part (b) 10 分: output /input VAT計算; flat rate scheme的條件及計算		1.計算NIC class 1 primary & secondary	1.NICs for employed or self-employed: 5 types. 2. IT self assessment 中有關報表/付稅及違反規定的處罰 3. VAT: input & output VAT計算/cease trading: transfer as going concern/ VAT deregistration/ return/ serious misdeclaration，cash accounting schemes, etc.

　　Q 2 will focus on corporation tax 

Key areas	Dec. 07 exam	June 08 exam	Dec. 08	June 09 Key areas
1. 計算5種收入
Adjusted trading profits/loss -從net profit/loss 開始, 按稅法規定進行應加應減調整 -注意與IT中調整不同之處	1. 調整repairs, entertaining expenses, professional fees, interest, 2. 計算CA on plant and machinery; CA on industrial building	1.計算CA on industrial buildings; 2. CA on plant and machinery ,	1. 調整 adjusted losses 2. 計算CA on plant and machinery; CA on industrial building	注意與IT不同調整之處： 1. CAP≤12 months. Long PoA: split into 2 CAP. 2. CA computation (changes in FA08) 3. interest; 4. dividend from other UK companies /associates/overseas, etc.
Property business income				注意interest on loan與IT中不同
Interest		1.Non-trading loan interest		1.accrual basis
Chargeable gains			1.gain given	1.IA 2. No TR, AE for companies. 3. 注意share的處理方法,
Overseas income - recorded gross, DTR
2.從total profits 到PCTCT到CT payable的計算				1. 注意Gift aid donation 2. 注意有short CAP, profits falling into two FYs, associates等情況下如何確定CT rate
3.Group and overseas aspect	1.75%group relief group	1.計算gross dividend (WHT UTL)		75% gains group
4.Loss reliefs				maybe in Q4 Q5, 主要trading loss reliefs, 另外property loss的處理方法與IT中不同
5.Other -CT -VAT -NIC		1. explain when a/c period starts 2. VAT registration rules, pre-registration expenses, VAT invoices	1. VAT default surcharge annual accounting scheme 2. CT return, penalty	1.Company’s residence 3.CT administration (e.g. record/ payment of tax) 4. VAT(see Q1)

　　Q3 will focus on chargeable gains in either a personal or a corporate context. 

Key areas	Dec. 07 exam	June 08 exam	Dec. 08 exam	June 09 key areas
1. 計算個人CGT -掌握basic computation 公式 -掌握 special rules: part disposal, chattel, loss/damage, shares, husband & wife -掌握CGT reliefs: PPR relief, entrepreneurs’ relief, rollover, gift relief, incorporation relief -Other area CCT payable 的計算	1. jointly owned properties: - car(exempt) - main residence(PPR relief) 2. individual’s disposal: - special rule: chattel - gift of shares: valuation rule - disposal of shares transferred to wife from husband	1.rollover relief: reinvested in freehold property ; 2.incorporation relief; 3.gift relief; 4.special rule: destruction / part disposal 5.explain residence, ordinary residence		1. chattel rules 2. share valuation, rights issue; takeover 3. transfer between husband & wife 4. entrepreneurs’ relief: conditions & use 5. gift relief, incorporation relief 6. PPR relief and letting relief 7. rollover relief: reinvested in depreciating asset 8. current year loss, loss b/f 9. other changes introduced in FA 08
2.計算公司chargeable gain -掌握 basic computation公式 IA given to the date of disposal; -掌握 rollover relief for companies			1. disposal of freehold building(IA computation) 2. shares (matching rule) 3. shares (reorganization) 4. part disposal	1. 注意 IA 計算 2. group rollover relief (see Q1)

　　Q4 and Q 5 will be on any area of the syllabus. 

Exam areas	Dec. 07 exam	June 08 exam	Dec. 08 exam	June 09 key areas
Q4 any areas	IT: 1. advantages of FHL 2. 計算property business profit or loss	IT 1. reduce payment on a/c 2. paper return due date 3. HMRC enquiry date/reason	IT: basis period rule: 1. for partnership 2. with change of a/c date 3. with CA computation for 15 months’ period	1. CT / IT loss reliefs (mainly trading loss) 2. IT: adjusted trading profit/loss(計算CA) 3. separate VAT question(see Q1) 4. tax administration: e.g. date of payment, penalty, etc
Q5 any areas	IT: 1.factors influence loss relief; 2. application of loss relief rules	CT: 1.long period of a/c(15months)： 計算CT liability and due date, including adjusted trading profits, CA, chargeable gains	IT: 1. tax relief given to personal pension contributions

　　以上是對F6考試情況的簡要分析, 僅供同學們參考。預祝各位同學順利通過考試。