ACCA TX (F6) - Tax (UK)

Changes in Finance Act 2025 for Exams in June 2026 Onwards (24:07) Preview
Computing taxable income (7:07) Preview
Computing taxable Income - Examples with Pension and Gift Aid donation (23:28) Preview
Car Benefit according to FA 2025 for tax year 2025-26 (15:39) Preview
Cheap Loan or Interest Free loans FA 2025 Tax Year 2025-26 (11:47) Preview
NIC - Class 1 - Employer Contribution - Updated for FA 2025 (9:04) Preview
NIC - Annual Employment Allowance Updated for FA 2025 (03:07) Preview
NIC - Class 1A - Employer Contribution on Taxable Benefits Updated for FA 2025(07:39) Preview
CGT - Rollover Relief - Explanation and Examples FA 2025 (25:04) Preview

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TX Standard Study Plan for June 2025 attempt
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TX - Standard Study Plan for December 2026 Attempt
F6 Important Technical articles - UK exams
Complete Notes

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Introduction to the Syllabus and the Paper Pattern (25:02)
1. The UK tax system (13:12)
2. Finance Act 2025 - Similarities and Changes Compared to FA 2024 (24:07)
3. Sources of Revenue Law (10:37)
4 Tax avoidance and Tax Evasion (6:53)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. The UK Tax System - ACCA Study Hub - Quiz (19:54)
6. The UK Tax System - ACCA Study Hub - OT Revision Questions (29:01)
7. The UK Tax System - BPP Kit - MCQs (18:12)
Quiz - Introduction To UK TX
Assignment 1 - The UK Tax System

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Residence of an Individual (1543)
2. Calculating Taxable Income (5:47)
3. Classification of Incomes (06:49)
3.1. ISA and Qualifying Interest (05:42)
4. Personal Allowance (31:20)
5. Computing Income Tax Liability - (11:17)
5.1. Pension and Gift Aid donation (23:28)
5.2. Saving Income Nil Rate (20:01)
5.3. Saving Income Nil Rate (19:41)
5.4. Dividend Nil Rate Band (08:40)
6. Calculating Additional Tax Due - Example worked in excel (11:55)
7. Accrued Income Scheme (12:05)
8. Child Benefit (16:33)
8.1. Child Benefit Tax Charge (05:02)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
9. Additional Rate Taxpayer - Calculation (20:27)
10. Transferring Personal Allowance - Calculation (24:50)
11. Additional rate and Child Benefit - Calculation (19:52)
12. Income Tax - ACCA Study Hub - Quiz (40:41)
13. Income Tax Computations - ACCA Study Hub - OT Revision Q 1-2 (05:54)
14. Income Tax Computations - ACCA Study Hub - OT Revision Q 2-8 (30:05)
Quiz - Computing Taxable Income and Tax Liability

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Employed and Self-Employed (8:02)
2. Employment income Basis of Assessment (11:42)
3. Allowable deductions in Employment income (19:06)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Employment income - Kit Practice (16:07)
5. Income Tax - Sec C - March 2017 - Petula (47:23)
6. Income Tax & Residency issue - Sec C - March 2013 - Tonnie (25:00)
Quiz - Employment Income
Assignment 2 - Employment Income

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Taxable Benefits - Exam Importance (09:07)
2. Introduction to Taxable benefit & Vouchers (4:19)
3. Accommodation benefit (09:25)
3.1 Example for Accommodation benefit (09:12)
3.2. Example for 6 Year rule for Accommodation benefit (06:21)
4. Car benefit (15:39)
4.1 Car benefit - Examples (09:25)
4.2 Car benefit - Examples (09:23)
4.3 Car Fuel Benefit - Example (10:53)
5. Company Vans (02:06)
6. Cheap Loan or Interest Free loans (11:47)
6.1 Loan repaid during the year and exemption (06:55)
7. Other Assets and Exempt benefits (3:25)
8. PAYE System (13:10)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1.1 Car benefit - Cress Plc (04:20)
1.2 Car benefit Question - Katya (02:37)
1.3 Car benefit Question - Johan (02:14)
1.4. Taxable Benefit - Living Accommodation - Jamies (09:50)
1.5. Administration Question - Taxable benefits - Form P60 & P11D (02:32)
1.6 Capital Contribution for Car - Kamir (05:06)
1.7. Other Assets 20% Taxable Benefit - Q Malachi , Milo (18:53)
1.8. Car Benefit - Hybrid - Rose (04:34)
1.9. Expensive House Taxable Benefit - Anton (06:02)
1.10. Other Asset 20% Taxable Benefit - BPP Kit - John (12:31)
1.11. Job Related Accommodation - Sergey (05:34)
1.12. Car Benefit - Cress Plc (06:37)
1.13. Car Benefit - Hybrid - Rose (04:34)
1.14. Electric Car - Johan (03:13)
Quiz - Taxable Benefits Reductions PAYE

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Overview and Exam Importance of Pensions (07:27)
1. Types of Pensions (8:41)
2. Methods of relief (10:40)
3. Annual Allowance (12:27)
4. Annual Allowance - Example (07:50)
4.1. Annual Allowance for Pensions (08:20)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Personal Contribution and Annual Allowance - Alphonso (12:22)
6. Pension Contribution - Chong & Frank (17:31)
7. Pensions - Section B - Dec 2008 - Ann, Basil, Chloe (28:22)
8. Question Practice - Section B - Ann, Basil, Chloe (22:18)
9. Pensions - Section C - Jack (15:37)
Quiz - Pension

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Calculation of property business profit - cash and accrual basis (16:59)
2. Finance cost and other deductible expenses (8:59)
4. Rent a room relief (4:39)
5. Premiums on leases (4:30)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Property and Investment Incomes - ACCA Study Hub - Practice Questions (28:11)
7. Property and Investment Incomes - ACCA Study Hub - Quiz (30:14)
8. Property Income - MCQs (21:32)
9. Property Income - Section C - Tonie (08:37)
10. Property Income as a company - Kat (22:34)
11. Property Income - MCQs (23:42)
12. Property Income - Sec C - March 2017 - Petula (47:23)
13. Property Income - Sec C - March 2013 - Tonnie (25:00)
Quiz - Property Income

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Badges of trade (12:53)
2. Adjustment of Profit (20:36)
2.1. Adjustment of Profit - Lease charge adjustment for high emission car (05:27)
3. Examples adjustment of profit (18:35)
4.1. Cash and Accrual Basis (06:17)
4.2. Income and Expenses in Cash Basis (07:59)
4.3. Basis of Assessmet in Cash basis and Pre Trading Expenses (02:57)
4.4. Cash vs Accrual basis for self employed (16:56)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Trading Income - Question Practice Part 1 (27:40)
2. Trading Income - Question Practice - Part 2(Repeated) (20:51)
3. Assessible Profits and Adjusted Trading Profits - Question Practice (25:39)
4. Income Tax - Question Practice - Sec C - Danh (42:26)
Quiz - Computing trading income

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Introduction to Capital Allowances (07:14)
1. Main Pool and Annual Investment Allowance (22:48)
2. Small pool, Special Rate Pool and the Annual Investment Allowance (04:55)
3 Balancing adjustment, VAT, cars, and private use of assets (10:46)
3.1. Capital Allowances - Example (21:11)
4. Short Life Assets (7:00)
5. Cessation of Trade (6:04)
6. Structure and Building Allowances (8:05)
6.1. Example - SBA (09:41)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1.1 Capital Allowances - ACCA Study Hub - Expert Level Questions - Part 1 (26:21)
1.2 Capital Allowances - ACCA Study Hub - Expert Level Questions - Part 2 (08:23)
1.3 Capital Allowances - MCQs 61-63 (21:41)
Capital allowances - MCQs 1-5 (28:04)
1.5 Capital allowances - MCQs (21:13)
10. Capital allowance Calculation - Section C - Charlie (31:47)
11. Income Tax liability - Balancing Payment - Section C - Alfred (33:35)
Quiz - Capital Allowances

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
The simplified basis of assessment (7:40)
Basis of assessment (10:41)
Transition Profits (12:59)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Assessible Profits and Adjusted Trading Profits - MCQs (21:28)
Quiz - Assessable Trading Income

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Introduction to Trading Losses (10:06)
1. Loss Relief Against Current Period and Previous 12 months (14:10)
2 Carrying Forward Loss Relief (9:48)
3. Losses in Opening Years (3:20)
4. Terminal Loss Relief (3:35)
5. The Choice between Loss Relief (8:56)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Unincorporated Traders-Relief for Trading Losses - ACCA Study Hub - Quiz 1-3 (27:11)
7. Unincorporated Traders-Relief for Trading Losses - ACCA Study Hub - Quiz 4-5 & OT Revision Q 1 -6 (38:21)
8. Trading Losses - Kaplan Kit - MCQs 47 -52 (49:04)
9. Trading Losses - Kaplan kit - Sec C - Q 126 -Michael and Sean (28:46)
Quiz - Trading Losses

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Computing Partnership Profits (10:39)
2. Allocating Profits between Partners (5:39)
2.1. Example (04:57)
3. Tax Position of Individual Partners (12:46)
4. Loss Relief for Partners (9:36)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Partnership - Kaplan Kit - MCQs 44-46 (19:51)
6. Partnership & LL partner - MCQs (20:08)
7. Partnership & Trading Losses - Kaplan kit - MCQs 49-52 (22:05)
Quiz - Partnerships and Limited Liability Partnership

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. National Insurance Contribution - Introduction - Class 1 - Employer Contribution (13:39)
2. NIC - Class 1 - Employer Contribution (09:04)
3. Annual Employment Allowance (03:07)
4. NIC - Class 1A - Employer Contribution on Taxable Benefits (07:39)
5. NIC - Class 4 - Self Employed (06:06)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Quiz - National Insurance Contributions

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Capital Gains Tax Introduction (23:09)
2. CGT Proforma and Rates (14:40)
3. Example for CGT Rates (18:20)
4. Capital Losses and their Relief with examples (08:12)
5. Residential Property Disposals with examples (14:51)
6. Married Couples & Inter Spouse Transfers with example (09:12)
7. Tax Planning for Married Couples with example (1352)
8. Part Disposal (5:42)
9. Compensation of Insurance, Damage of Asset (6:57)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Quiz - Computing Chargeable Gains

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Chattels and 6,000 Rule (15:09)
2. Capital Allowances on Chattels and Wasting Assets (5:40)
3. Private Residences Exemption (09:20)
3.1. PPR Exemption Example (14:12)
3.2. PPR Exemption example - CGT (19:43)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Chargeable gains - Chattel Land & Buildings - ACCA Study Hub - Quiz - Q 1-5 (25:38)
5. Chargeable gains - Chattels, Land & Buildings - ACCA Hub - OT Revision - Q 1-6 (26:06)
6. PPR - Business Use and Letting Relief - Question Celia (11:57)
7. Capital gains Tax - MCQs (15:15)
Quiz - Chattels and Private Residences

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. CGT Reliefs - Introduction (04:22)
2. Rollover Relief - Explanation and Examples (25:04)
3. Rollover Relief - Partial Reinvestment - Examples (17:38)
4 - Rollover for Depreciating Asset with examples (12:50)
5. Gift Hold Over Relief (11:28)
5.1 Gift Hold Over Relief - Example (0644)
5.2 Partial Business Use Example (06:32)
5.3 Hold Over Relief in Personal Trading Company (11:09)
5.4 - Hold Over Relief for Sale at an Undervalue (10:49)
6. Business Asset Disposal Relief (BADR) - Explainer Video (19:40)
6.1 - BADR on Sale of Business - 1st Material Disposal (13:16)
6.2 - BADR on Sale of Shares - 2nd Material Disposal (08:28)
6.3 - BADR on Sale of Asset After Cessation - 3rd Material Disposal (08:14)
6.4 - BADR and the Roll Over Relief (02:44)
6.5 BADR and Gift Hold Over Relief (19:31)
7. Investor-s Relief - Explain Video with Example (09:12)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. BADR Relief - MCQ - Christos (07:35)
2. Roll Over Relief - MCQ - Jonny (09:33)
3. Gift Relief - MCQ - Theresa (08:19)
4. CGT on Various Gains - MCQ - Jasper (07:33)
5. Roll Over Relief On Reinvestment - MCQ - Alice (07:06)
6. Roll Over Relief - Chargeable Gain MCQ - Ronald (05:19)
7. Claim Date for Roll Ove Relief - MCQ -Kadyn (04:53)
8. Conditions for Investor-s Relief - MCQ (05:44)
Quiz - Business Relief

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Valuing Quoted Shares (6:17)
2. Matching Rules for Individuals (24:39)
3. Bonus and Right Issue of Shares (8:55)
4. Reorganisation and Takeovers (17:56)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. CGT Individuals -Past Paper - June 2009 - OTQ - NIM (28:21)
3. Late Interest Payment - Short Question - Anton & Quinn (02:06)
Quiz - Shares and Securities

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Self Assessment (23:10)
2. Payment on Account and Balancing Payment (14:21)
3. Interest on Late Payment - Income Tax (03:30)
3.1. Example 1 - Interest on Late Payment (08:05)
3.2. - Example 2 - Interest on Late Payment (08:11)
3.4 Late Payment Penalties with Question (06:41)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Income Tax Administration - ACCA Study Hub - Quiz -Q 1-5 (15:02)
5. Income Tax Administration - ACCA Study Hub - OT Revision - Q 1-9 (31:10)
Quiz - Self Assessment and Payment of Tax by Individuals

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview and Transfer of Value (11:09)
2. Life Time Transfer and Exemptions (12:57)
3. Tax on Life Time Transfers (30:35)
4. Death tax on Life Time Transfers (17:08)
5. Death tax on Death Estate (16:57)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Inheritance Tax - Kaplan Kit - MCQ 190 - 191 (23:17)
7. Inheritance Tax - Kaplan Kit - MCQ 192 - 195 (33:16)
8. Inheritance Tax - Kaplan Kit - MCQ 197-198 (15:01)
9. Inheritance Tax - Kaplan Kit - MCQ 199-201 (13:36)
10. Inheritance Tax - Kaplan Kit - MCQ 202-205 (20:58)
11. Inheritance Tax - Kaplan Kit - MCQ 206-209 (25:06)
12. Past Paper - June 2013 -Sec C - Pere and Phil (30:36)
6. Inheritance Tax - Kit - MCQ 162 -166 (44:46)
7. Inheritance Tax - Kit - MCQ 167 -173 (33:05)
Quiz - Inheritance Tax

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Accounting Periods (11:31)
2. Taxable Total Profits (10:50)
3. Applying Corporation Tax Rates for FY 23 (16:52)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Corporation Tax - Kaplan Kit - Sec C - Q 256 - Venus Ltd (37:09)
2. Associated Co. - Application of Rates and Upper & Lower Profit - BPP Kit - MCQ 215 -219 (40:22)
3. Loan Relationship Income - BPP Kit - MCQ 213 - Flower ltd (9:24)
Quiz - Corporation Tax

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction and Indexation Allowance (12:44)
2. Shares and Rollover Relief (24:54)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Chargeable Gains For Companies - OTQ - Tay Ltd (26:51)
4. Chargeable Gains For Companies - OTQ - Luna Ltd (30:50)
Quiz - Chargeable Gain For Companies

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Loss Relief Against Current Period and Previous Period (14:05)
2. Terminal Loss, Carrying Forward, Capital Losses and Property Losses (12:36)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Corporation tax Losses - MCQs (35:09)
2. Loss Relief - Effective Rate of Corporation Tax - BPP Kit - Q 214 - Frazled ltd (17:51)
4. Corporation tax Losses - Kaplan kit - Q 241 - Adelaide (4:58)
Quiz - Losses

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. 75% Group, Current Year Group Relief, Tax Planning (24:36)
2. Carry Forward Group Relief (7:06)
3. Chargeable Gains Group (3:33)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Corporation tax Group aspects - MCQ 1-5 (19:00)
Quiz - Groups

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Self Assessment for Companies, Claims, Compliance, Appeals and Disputes (09:19)
2. Payment of Corporation Tax (18:01)
3. Penalties (08:50)
4. Question Practice (28:27)
4. Complete Notes
Quiz - Self Assessment and Payment of Tax By Companies

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Scope of VAT, Input an Output VAT and types of Supplies (16:38)
2. VAT Registration and De-registration (10:07)
2.1. Voluntary Registration, Examples and Group Registration (19:08)
3. Tranfer of Business as a Going Concern (03:05)
4. Admistration of VAT (02:20)
5. VAT Period and Making Tax Digital (MTD) (03:34)
6. Substantial Traders for VAT and Payment on Account (08:28)
7. Tax Point (06:19)
8. Relief for Impairment Loss (Bad debts) (06:49)
9. Recovery of Input VAT on capital items and employee fuel benefit (13:08)
10. Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
11. VAT - MCQs 260 - 263 (19:57)
12. VAT - MCQs 264 -268 (24:34)
13. VAT - MCQs 264 -268 (34:12)
14. VAT - ACCA Study Hub - MCQs (29:13)
15. VAT - MCQ s - Suzzane & Rodney (18:03)
16. VAT - Sec B Pre Mock - OTQ 21-25 - Rainbow Ltd (27:36)
Quiz - Introduction to VAT

🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. VAT invoice and Records (09:01)
2. Late Filling Penalties (10:00)
2.1. Late Payment Penalties (21:10)
3. Overseas Aspects of VAT (06:06)
4. VAT Special Schemes (15:40)
5. Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. VAT - MCQs 269-273 (16:46)
5. VAT - MCQs 274-279 (28:17)
6. VAT - MCQs (37:32)
7. VAT - Section C - Mar/June 2016 -Garfield (34:18)
Quiz - Further VAT Issues

Ashura - Income Tax (38:56)
Simon - Income Tax (32:38)
Michael and Sean - Trading Losses (31:55)
Poppy - Trading Losses (34:11)
Hannah - Employment Income and Trading Losses (27:03)
Charlie - Capital Allowances (31:47)
Alfred - Capital Allowances (33:35)
Jorge - PPR Exemption - CGT (19:43)
Jorge - Copy Right - Exempt assets - CGT (12:27)
IHT - Dembe (26:17)
IHT - James (39:21)
Maisons - Corporation Tax (48:29)
Maximum - Corporation Tax (55:33
Triple A - Income Tax - Corporation Tax - NIC (30:55)
Hopi Ltd - Income Tax - Corporation Tax - NIC (34:22)
Kroot - Income Tax - Administration (36:42)
Fiona Emily Grath - Trading - VAT - NIC (45:08)
Chika - Income Tax - Trading Income (55:25)
Dill - Part a - Residence Status (13:43)
Dill - Part b - Taxable Income (35:35)
Lucy - 10 Marker - Comparison of Disposable Income (16:25)
Paul - 10 Marker on Comparison - Company or Sole Trader (37:44)
Lucky Ltd - Corporation Tax and Administration (40:05)
Kendra - IHT ((20:49)
Jessica - IHT (32:21)
Kaghan - Income Tax (50:51)

Orientation Session - December 2026
Day 1 - Tax liability Basic Calculation (06:47)
Day 1 - Pension Contribution and Gift Aid Donations (17:36)
Day 1 - Tax Liability on Non Saving and Saving Income (06:05)
Day 1 - Tax Liability on Non Saving, Saving, Dividend and Pension Contribution (13:38)
Day 1 - Starting Rate Saving Income Band (07:52)
Day 1 - Dividend Income Nil Rate Band (04:18)
Day 1 - Basic Band and Dividend Income (06:17)
Day 1 - Tax Payable with PAYE (10:33)
Day 2 - Interest on Loan - Average and Strict Method (13:24)
Day 2 - Living Accommodation Taxable Benefit (09:09)
Day 2 - Other Assets Taxable Benefit (07:52)
Day 2 - Director's Remuneration (12:12)
Day 2 - Taxable Benedit - Hybrid Car (06:44)
Day 2 - Taxable Benefit - Diesel Car (09:08)
Day 2 - Use and Purchase at low value - Other Assets (11:33)
Section C - Kaghan - Income Tax (50:51)

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