I’d err on the side of caution – if nothing else you’re showing the examiner that you know what the abbreviation stands for – I think CGT / IHT and ISAs may be exceptions to the rule as they are so well known.
Hi Tessa. I am just checking, (to be absolutely sure) that it is quite acceptable to consistently use abbreviations throughout to save time. I know my own mindset and I would probably not be inclined to merely state “APS” unless somewhere else in the paragraph I had stated Additional Permitted Subscription…..just to prove that I knew what it meant. We live in an abbreviated world and I would like to feel confident that I can always just use the abbreviation as it would save a lot of time. Quite happy if you confirm this and call me an “arse” 🙂