knowledge requirement for P6

There is almost no overlap between P6 and any other P unit. However, each P unit will have 4-6 ethics marks involved, which, while covered in their own unit, is extensively covered in P1.

If I remember correctly, when I sat P6, the ethics question was something to do with a client refusing to change their income for their tax return and I had to outline the procedure the tax adviser (i.e me) should do. This is the common ethics question that appears in the P6 exam and there’s not a huge amount of variation, given that P6 is all about tax planning.

Its not essential to have the P1 knowledge for P6, and you can certainly get full marks for the ethics question without studying P1. However, it does help because having P1 knowledge in your head will help you think about ethical implications if the examiner decides to throw you a curveball and asks an obscure ethics question.

You don’t need P2 or P3 knowledge for P6. There’s very little, if any, overlap.

If you want to study P6 straight after F6 because the knowledge is already there and you are genuinely worried you will forget it, then you should go for P6 first. Whilst there’s 4-6 marks for ethics, there’s 92-90 marks for tax (additional 4 marks for quality of presentation) and the VAST majority of content that appears in F6 will appear in P6. P6 is a very large and dense unit and there is a lot of material covered and expanded on.

Good luck!