ACCA F6 Exam Tips March 2016


ACCA F6 Exam Tips March 2016 Session given below are just intelligent guesses from exam point of view provided by famous tuition providers. These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics

ACCA F6 Exam Tips March 2016:

ACCA F6 Exam Tips March 2016 Session are given below by famous tuition providers


Make sure you read the tax rates and allowances in the exam. You may find they prompt you to remember things. For example, as high emission cars only receive a 8% WDA for capital allowances it may remind you that high emission leased cars with CO2 of > 130g/km have a restriction in taxed adjusted profit computations of 15%.

The badge of trade to determine if someone is self employed can be remembered using the mnemonic SOFIRM and FAST:

  • Subject matter of the transaction
  • Ownership period
  • Frequency of the transactions
  • Improvements and marketing
  • Reasons for sale
  • Motive (profit)
  • Finance
  • Acquisition (method of)
  • Similar transactions


Section A
15 multiple choice questions worth 2 marks each. The MCQs will largely be knowledge based and will balance out the questions in Section B to make sure that all aspects of the syllabus are examined. You should expect the administrative aspects of F6 (self-assessment filing, payment deadlines, penalties etc for both individuals and companies) to feature a little more than was the case before.

Section B
Q1 – Q4: Four 10 mark questions. The questions will be broken down into sub requirements and may also be based on a short scenario.

Areas expected to be tested in questions 1 to 4 include property income, pensions, a range of capital gains calculations (chattels, part-disposals, use of capital losses and business reliefs), inheritance tax (death tax on lifetime gifts and/or death estate) and value added tax (schemes for small businesses).

Q5, Q6: Two 15 mark questions which will be broken down into sub requirements and be scenario based. One of the questions will test a range of aspects of income tax (likely to be employment income and/or trading income) and the other question will cover corporation tax. Capital allowances are likely to feature in one of these questions.

General advice
The exam is predominantly computational which means that most of your marks will be available for number work. That does not mean you should ignore the narrative requirements which will make up a discernible number of marks.

At the beginning of the exam you are given 15 minutes “reading and planning” time. During this time you can read and annotate your question paper and so this is a perfect chance to make notes next to the information in the scenarios of things to include in your answer.

During this time you should also think about the order in which you will attempt the questions – start with your best question first but remember to watch your timing very closely – you seriously damage your chances of passing if you do not attempt all the questions set or if you significantly run out of time.

Presentation is important. If you do not use the proformas you have been using on your course your marker will find it harder to give you marks. It is your responsibility to convince the marker you deserve to pass, so make your computations, workings and narrative easy to follow.


Section A
MCQs from anywhere in the syllabus

Section B
– Q1 (10 marks): Capital gains question for a company or individual maybe shares, takeovers/mergers and PPR relief/letting relief.
– Q2 (10 marks): VAT – due date for registration or deregistration, surcharges, flat rate scheme.
– Q3 (10 marks): Inheritance tax, including lifetime gifts into a trust, the diminution in value principle and the death estate.
– Q4 (10 marks): Property business profits/losses calculation or a sole trader making a trading loss in the middle of the trading cycle.
– Q5 (15 marks): Income tax – a sole trader and adjusting the accounting profits, maybe on commencement or cessation, capital allowance and computing income tax.
– Q6 (15 marks): Corporation tax computation – calculating corporation tax possibly including a straddling CAP.

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