Section and subject area | Syllabus content |
---|---|
B2 – Income from employment | New part (j) on the circumstances in which real time reporting late filing penalties will be imposed on an employer and the amount of penalty which is charged added |
B2 – Income from employment–Excluded topics | The reduced charge applicable to zero emission company vans |
B3 Income from self-employment –Excluded topics | Knowledge of the new annual investment allowance limit of £200,000 from 1 January 2016 |
B4 Property and investment income –Excluded topics | The additional ISA allowance for a surviving spouse or registered civil partnerHelp-to-buy ISAs |
B5 The comprehensive computation of taxable income and income tax liability – Excluded topics | The higher personal allowance available for people born before 6 April 1938. |
B5 The comprehensive computation of taxable income and income tax liability | New part (c) on the transferable amount of personal allowance for spouses or civil partners added |
B6 National insurance contributions for employed and self-employed persons – Excluded topics | The exemption from employer’s class 1 NIC in respect of employees aged under 21 |
B7 The use of exemptions and reliefs in deferring and minimising income tax liabilities – Excluded topics | The anti-avoidance annual allowance limit of £10,000 for pension contributionsThe transitional rules affecting the annual allowance for pension contributions for the tax year 2015–16 |
E4 The comprehensive computation of corporation tax liability – Excluded topics | The tax rates applicable to periods prior to financial year 2015Marginal relief |
F2 The computation of VAT liabilities | New part (a) on the calculation of the amount of VAT payable/recoverable added for clarity |
Section and subject area | Syllabus content |
---|---|
B2 Income from employment | The exemption where an employer pays for medical treatment removed from excluded topics as now examinable. |
E4 The comprehensive computation of corporation tax liability | The implications of receiving franked investment income removed from the syllabus |
E5 The effect of a group corporate structure for corporation tax purposes | The definition of an associated company and the effect of having associated companies for corporation tax purposes removed from the syllabus |
Section and subject area | Syllabus content |
---|---|
B4 Property and investment income | 'Individual savings account (ISA)' substituted for 'New individual savings account (NISA)' in part (g) |