What style do the F6 examination questions take?
The style of the examination, particularly of the first three questions, requires students to perform a number of calculations or workings and then to bring these together into an overall tax computation. It is this second aspect that causes most problems. For example, most students have no difficulty when calculating a taxpayer’s pension contributions, but then often are unsure whether this figure should be treated as a deduction or as an extension of the basic rate tax band. It is therefore important that students ask themselves when they study each aspect of the syllabus how it fits into an overall tax computation.
