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Exam aim

Paper FTX Foundations in Taxation introduces candidates to the subject of taxation and provides the core knowledge of the underlying principles and the major technical areas of taxation, as they affect the activities of individuals and businesses, at a level appropriate for someone working at technician level.

FTX (UK) important update

It is expected that the Finance Bill will be enacted before Parliament is dissolved on 30 March 2015 prior to the General Election on 7 May 2015. The clauses that will be included in the first Finance Bill (Act) of 2015 will be those on which there is agreement between the political parties. After the General Election there will be further Finance Bills (Acts). In the last General Election year, 2010, there were three Finance Acts.

In order to provide certainty to learning providers and students, ACCA will extend the examinable legislation which applies to the exam year 1 April 2015 to 31 March 2016 for one further exam session to include June 2016. As such exams in June 2016 will examine Finance Act 2014. This change to examinable legislation for June 2016 will apply to papers FTX UK, F6 UK and P6 UK.

The following exam year for these papers will therefore be 1 September 2016 to 31 March 2017 (December 2016 session only for FTX UK).

ACCA will provide clarity on which examinable legislation applies to this exam year.

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Last updated: 23 Mar 2015