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Smart Notes | P6 - ATX (UK) | FA2019 | by Aziz ur Rehman | 20/21

ACCA Candidates frequently fail to remember P6 formulas and Rules. All the Formulas and Rules are presented and well described in your Study Text but it is difficult and lengthy process of writing and making notes by your own about each and every Formula and Rules.


Aziz ur Rehman have made easy for the P6 Candidates. He brought each and every single rule and formula in single document which will be easy for the student to understand and remember.
With the help of the SMART Notes, you'll be well prepared for your acca exams and be able to handle exam questions well and you will enhance the chances of grabbing your accountant qualification or professional qualification. All the Relevant information and advices have been presented to you in this document. These should actually be a Permanent notes for the P6 Candidates.

FA2019 Notes | F6 - TX (UK) by Aziz ur Rehman, ACCAGlobalBox and by ACCA GLOBAL BOX and by ACCA juke Box, ACCAJUKEBOX, ACCA Jukebox, ACCA Globalbox

Core Topics of P6 Taxation

  • Income Tax
  • Corporate Tax
  • Capital Gains Tax
  • Value Added Tax
To grab ACCA Qualification, it is must to Clear P6, you should prepared well above hot topics as well as you should well aware of Tax Revenue and its treatment.

Questions usually asked by ACCA Students

What do you mean by taxation?

Taxation is a term for a taxing authority, generally a government, to levy or impose a tax. The term "taxation" refers to all forms of unintended levies, from wages to capital gains to taxes on the assets.

Is P6 ACCA difficult?

Ammm... I would say NO! It would be acceptable if student says P6 (Taxation) is time consuming and lengthy rather than difficult.

I Advice you to keep your focus and prepare well core areas.

You should touch every part and topic of the syllabus, Doesn't matter it is 100% prepared or just half. Make the habit of revising.
You cannot ask you to look at the Niklas Luhmann slip box Approach.

What is the purpose of taxation?

Governments tax, levy mandatory levies on individuals or organizations. Taxes are now levied in almost every single country of the planet , primarily to boost revenue for state expenditures, although they serve other purposes also.

What is tax and types of taxes?

There are two sorts of taxes namely, direct taxes and indirect taxes. You pay a number of them directly, just like the cringed tax , corporate tax, and wealth tax etc while you pay a number of the taxes indirectly, like value added tax, sales tax and service tax etc.

What is an entry requirements for P6?

You just need to clear First and Second Level of ACCA to be eligible to sit for P6. There is NO other requirement.

Does Taxation is Similar to Management Accounting?

Of-course NOT! There is NO Link between Taxation and Management Accounting.

Is there any link between Taxation and Financial decisions and situations?

Of-course there is a relationship between them. There are many major taxes on financials or taxes on financial decisions that is why It important to consider the consequences of taxes when financing a new project and That responsibility is usually given to the project teams and project managers.

Does HMRC give tax advice to individuals and businesses and businesses in the impact?

Yes they do!
Please notify HM Revenue and Customs ( HMRC)
You will typically need to do so over the telephone. For individuals and staff, including pensioners and people on welfare, you can call HMRC on the Tax Helpline at 0300 200 3300. (If yo are living in uk.)


P6 SMART Notes - FA2019
By Aziz ur Rehman

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