Taxation (UK)

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ACCA TX Highlights

You’ll develop knowledge and skills relating to the tax system as applicable to individuals, single companies and groups of companies.

Exam Duration
3 hours

Passing Marks
Mode Of Exam
Attempts Mar|Jun|Sep|Dec

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ACCA TX Syllabus

A. The UK tax system and its administration

1. The overall function and purpose of
taxation in a modern economy
2. Principal sources of revenue law and practice
3. The systems for self-assessment and the making of returns
4. The time limits for the submission of
information, claims and payment of tax, including payments on account
5. The procedures relating to compliance checks, appeals and disputes
6. Penalties for non-compliance

B. Income tax and NIC liabilities

1. The scope of income tax
2. Income from employment
3. Income from self-employment
4. Property and investment income
5. The comprehensive computation of
taxable income and income tax liability
6. National insurance contributions for
employed and self-employed persons
7. The use of exemptions and reliefs in
deferring and minimising income tax

C. Chargeable gains for individuals

1. The scope of the taxation of capital gains
2. The basic principles of computing gains and losses
3. Gains and losses on the disposal of
movable and immovable property
4. Gains and losses on the disposal of shares and securities
5. The computation of capital gains tax
6. The use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets

D. Inheritance tax

1. The basic principles of computing
transfers of value
2. The liabilities arising on chargeable
lifetime transfers and on the death of an individual
3. The use of exemptions in deferring and minimising inheritance tax liabilities
4. Payment of inheritance tax

E. Corporation tax liabilities

1. The scope of corporation tax
2. Taxable total profits
3. Chargeable gains for companies
4. The comprehensive computation of
corporation tax liability
5. The effect of a group corporate structure for corporation tax purposes
6. The use of exemptions and reliefs in deferring and minimising corporation tax liabilities

F. Value added tax (VAT)

1. The VAT registration requirements
2. The computation of VAT liabilities
3. The effect of special schemes

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Frequently Asked Questions (FAQ)

ACCA TX exam has a duration of 3 hours and additional 10 minutes to read exam instructions. It is an Online Exam which consists of Multiple Choice Questions & Case Studies

One needs to score a minimum of 50 out of 100 marks to pass the ACCA TX exam.

The difficulty of the ACCA Taxation (TX) exam can vary depending on the individual. It requires a comprehensive understanding of tax principles and the ability to apply them to complex scenarios. Some candidates may find it challenging due to the intricate nature of tax laws and the need for accuracy in calculations. However, with proper preparation, practice, and a strong grasp of the syllabus, many students have successfully passed the exam. The average pass rate for this paper is between 50 – 55% which is relatively higher than the other Skills Level Papers.

In ACCA, TX stands for Taxation. It is an applied skills level exam that focuses on the principles and practices of taxation. TX covers topics such as income tax, corporation tax, value-added tax (VAT), and inheritance tax. The exam assesses candidates’ understanding of tax laws, and their ability to calculate tax liabilities and apply tax planning strategies. TX is essential for those pursuing a career in taxation or finance roles that involve tax compliance and advisory services.

The total mark on the ACCA tax paper is 100 marks. To pass the exam, the candidate needs to score a minimum of 50 marks.

ACCA Taxation (TX) offers a wide range of variants that candidates can choose based on their national tax requirements. These variants encompass countries such as the UK, Zimbabwe, Malaysia, Hong Kong, Ireland, and many more. Each variant focuses on the specific tax laws and regulations of the respective country, providing candidates with a localized perspective on taxation. This ensures that ACCA students can acquire knowledge and skills relevant to their specific national tax systems, enabling them to apply tax principles effectively in their professional careers. Presently, there is no Indian Tax Variant and hence most students in India opt for the UK Tax Variant.


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