Select the skill level and find appropriate capabilities to suit the stage of your career.

Taxation

Capability

Complies with tax regulation and systems, and communicates with relevant stakeholders to establish and ethically manage tax liabilities for individuals and companies, using appropriate tax computation and planning techniques.

Related capabilities

Suggested CPD

Making tax digital

Tax updates programme 2021

Ethics in tax

Capabilities

Developing this capability through the ACCA Qualification

Exams	Ethics and professional skills module (EPSM)	Practical experience requirements performance objectives
Taxation (TX) Advanced Taxation (ATX)	Not applicable	1(a), 1(b), 1(c), 1(d), 1(e), 15(a), 15(b), 15(c), 15(d), 15(e), 16(a), 16(b), 16(c), 16(d), 16(e), 17(a), 17(b), 17(c), 17(d), 17(e)

Exams

Ethics and professional
skills module (EPSM)

Practical experience requirements performance objectives

Taxation (TX)

Advanced Taxation (ATX)

Not applicable

1(a), 1(b), 1(c), 1(d), 1(e), 15(a), 15(b), 15(c), 15(d), 15(e), 16(a), 16(b), 16(c), 16(d), 16(e), 17(a), 17(b), 17(c), 17(d), 17(e)

Taxation

Related capabilities

Suggested CPD

Capabilities

I am responsible for embedding the tax strategy of my organisation within its processes and systems, and for ensuring ongoing compliance with those procedures.

I recognise how opportunities and incentives can be used to positively influence the organisation’s after-tax position.

I complete and review complex direct and indirect tax computations for individuals, single or groups of entities and approve those prepared by others

I play a key role in the implementation, development and use of digital record-keeping and taxation technology applications.

I provide ethical tax advice and recommendations on non-routine and/or complex tax issues.

I advise on mitigating and deferring tax liabilities through legitimate tax-planning measures.

I advise on the international aspects/dimensions of tax for non-complex scenarios where appropriate.

I advise on tax matters to ensure the alignment of tax plans with the business strategy and commercial decisions.

I resolve unusual and complex tax accounting matters using applicable tax accounting standards.

I provide opinions on the tax implications of an organisation’s proposed transactions in accordance with corporate and international tax accounting standards.

I routinely refer to tax legislation and other statutory and regulatory provisions as part of the research I undertake in the course of my work.

I align internal tax policies, processes and systems to the published corporate social responsibility agenda of the organisation and ensure they are adhered to.

I complete and review complex direct and indirect tax computations for individuals, single or groups of entities and approve those prepared by others.

Developing this capability through the ACCA Qualification

Related areas of interest