[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-27740-en":3,"doc-seo-27740-105":28,"detail-sidebar-cat-0-en-105":70},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":4,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":15,"faqs":15,"seo_title":25,"seo_description":14,"update_tm":26,"read_time":27},27740,34359740700684,"Finn","https://ap-avatar.wpscdn.com/avatar/1f400023980c374ae676?_k=1777273430885731487",4,"Exam","ACCA TX – UK Taxation FA2020 Exam Guide","This document is a study guide for the ACCA TX – UK Taxation paper, specifically for the FA2020 examination. It outlines the exam structure, including the computer-based format, time allowed, and the breakdown of sections A, B, and C. Section A consists of 15 compulsory objective test questions, each worth 2 marks. Section B includes 3 compulsory objective test case questions, with each case comprising 5 objective test questions valued at 2 marks each. Section C contains 1 compulsory constructed response (long) question worth 10 marks, and 2 compulsory constructed response (long) questions, each worth 15 marks. The guide defines the tax year as running from April 6th to April 5th, specifying the 2020/21 tax year as April 6, 2020, to April 5, 2021. It details a two-step process for tax calculation: Step 1 involves calculating taxable income for the tax year, and Step 2 entails calculating the income tax thereon. The document also lists various sources of income, categorizing them into non-savings income, savings income, and dividend income. Non-savings income includes profits from trade, profession, or vocation, income from employment, and property income. Savings income comprises interest received from UK sources. Dividend income is also explicitly mentioned. Excluded from taxable income are premium bond prizes, betting/gambling winnings, returns on NS&I Certificates, and income from ISAs. Rental profits received within the tax year are considered, with a note that certain circumstances may require the accruals basis for calculation. The document emphasizes a clear, step-by-step approach to understanding and calculating taxable income and subsequent income tax liabilities within the UK taxation framework relevant to the ACCA TX examination.","","cbCaiplVPY9kJmNX","https://ap.wps.com/l/cbCaiplVPY9kJmNX","pdf",6620691,1,223,"English","en",105,"ACCA TX – UK Taxation FA2020 Exam Guide | PDF",1778276171,562,{"code":4,"msg":29,"data":30},"ok",{"site_id":24,"language":23,"slug":31,"title":13,"keywords":15,"description":14,"schema_data":32,"social_meta":65,"head_meta":67,"extra_data":69,"updated_unix":26},"acca-tx-uk-taxation-fa2020-exam-guide",{"@graph":33,"@context":64},[34,50],{"@type":35,"itemListElement":36},"BreadcrumbList",[37,41,45,48],{"item":38,"name":39,"@type":40,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":42,"name":43,"@type":40,"position":44},"https://docshare.wps.com/document/","Document",2,{"item":46,"name":12,"@type":40,"position":47},"https://docshare.wps.com/document/exam/",3,{"item":49,"name":13,"@type":40,"position":11},"https://docshare.wps.com/document/acca-tx-uk-taxation-fa2020-exam-guide/27740",{"url":49,"name":13,"@type":51,"author":52,"headline":13,"publisher":54,"fileFormat":57,"description":14,"dateModified":58,"datePublished":58,"encodingFormat":57,"isAccessibleForFree":59,"interactionStatistic":60},"DigitalDocument",{"name":9,"@type":53},"Person",{"url":38,"name":55,"@type":56},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":61,"interactionType":62,"userInteractionCount":4},"InteractionCounter",{"@type":63},"ViewAction","https://schema.org",{"og:url":49,"og:type":66,"og:title":13,"og:site_name":55,"og:description":14},"article",{"robots":68,"canonical":49},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":71},[72,76,80,83,88,93,98,103,108,111,115],{"id":20,"doc_module":4,"doc_module_name":43,"category_name":73,"show_sort_weight":74,"slug":75},"Story & Novel",90,"story-novel",{"id":44,"doc_module":4,"doc_module_name":43,"category_name":77,"show_sort_weight":78,"slug":79},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":43,"category_name":12,"show_sort_weight":81,"slug":82},70,"exam",{"id":84,"doc_module":4,"doc_module_name":43,"category_name":85,"show_sort_weight":86,"slug":87},5,"Comic",60,"comic",{"id":89,"doc_module":4,"doc_module_name":43,"category_name":90,"show_sort_weight":91,"slug":92},6,"Technology",50,"technology",{"id":94,"doc_module":4,"doc_module_name":43,"category_name":95,"show_sort_weight":96,"slug":97},7,"Healthcare",40,"healthcare",{"id":99,"doc_module":4,"doc_module_name":43,"category_name":100,"show_sort_weight":101,"slug":102},8,"Research & Report",30,"research-report",{"id":104,"doc_module":4,"doc_module_name":43,"category_name":105,"show_sort_weight":106,"slug":107},9,"Religion & Spirituality",20,"religion-spirituality",{"id":106,"doc_module":4,"doc_module_name":43,"category_name":109,"show_sort_weight":106,"slug":110},"World Cup","world-cup",{"id":112,"doc_module":4,"doc_module_name":43,"category_name":113,"show_sort_weight":112,"slug":114},10,"Lifestyle","lifestyle",{"id":116,"doc_module":4,"doc_module_name":43,"category_name":117,"show_sort_weight":84,"slug":118},19,"General","general"]