The ACCA Advanced Taxation syllabus

The ATX-UK study guide for June 2026 to June 2027 builds on the Taxation exam's content and adds overseas aspects, trusts, further reliefs, groups and stamp taxes, with planning and ethics on top.

Study guide	June 2026 to June 2027
Builds on	Taxation (TX-UK), at the Applied Skills level
New tax	Stamp taxes: stamp duty, stamp duty reserve tax and stamp duty land tax

The main areas

A Knowledge of the UK tax system: income tax, capital gains tax, inheritance tax and corporation tax in more depth, stamp taxes, VAT and administration.
B The impact of taxes on situations and courses of action, and how they interact.
C Minimising or deferring tax by standard planning measures, and the ethical issues in giving that advice.
D Professional skills, and E employability and technology skills.

What area A adds to Taxation

Overseas aspects for individuals and companies, trusts, share schemes, further capital gains reliefs, valuation and business and agricultural property relief for inheritance tax, close companies, groups and consortia, and VAT on land and buildings with partial exemption and the capital goods scheme.

What changed for 2026 to 2027

Domicile and the remittance basis have gone: the foreign income and gains regime applies for income tax and capital gains tax, and long-term UK residence for inheritance tax.

Try 3 questions

Short questions in the course’s own format, not ACCA’s: the exam itself is all written.

Question 1 · Course practice question · Close and investment companies2 marks

Close companies and company shareholders

Rosa provides consultancy services through Rosa Consulting Ltd, a personal service company she owns. Her only client is Vance Ltd, a large UK private sector company, and the engagement would be employment if Rosa were engaged directly.

Who decides whether the off-payroll rules apply and accounts for the tax and NIC? (2 marks)

HMRC decides her status each year after the end of the tax yearRosa decides and pays the tax through her self-assessment returnRosa Consulting Ltd decides her status and Vance Ltd deducts tax and NIC from each payment it makesVance Ltd decides her status and, as fee-payer, deducts tax and NIC

Question 2 · Course practice question · Trusts2 marks

Trusts: inheritance tax, capital gains and the beneficiaries

Luca is entitled to the income of an interest in possession trust. In 2025/26 the trust's only income was rent of £20,000, after allowable expenses; it had no other expenses. The trustees paid income tax of £4,000 on it at 20% and paid Luca the remaining £16,000.

Luca's only other income was a salary of £60,000, taxed under PAYE.

What further income tax must Luca pay on his trust income for 2025/26? (2 marks)

Question 3 · Course practice question · VAT2 marks

VAT on land, partial exemption and capital goods

Norcott Ltd owns a shop building completed 15 years ago, which it has opted to tax and lets to a tenant. It sells the building, with the lease in place, to Orwell Ltd, which will continue the letting business. Orwell Ltd is VAT registered. The other conditions for a transfer of a going concern are met.

What must Orwell Ltd do for the sale to be outside the scope of VAT? (2 marks)

Nothing more: the transfer of a going concern applies automaticallyNotify HMRC within 30 days after the saleRegister for VAT within 30 days after completionOpt to tax and notify HMRC before the time of supply

Next step

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Questions people ask

What does ATX-UK build on?

The Taxation (TX-UK) exam. The ATX-UK study guide brings in the Taxation content for each tax and extends it.

Is VAT examined in ATX-UK?

Yes, together with tax administration. ATX-UK adds VAT on land and buildings, partial exemption and the capital goods scheme.

Unofficial practice for the ACCA Advanced Taxation (ATX-UK) exam, not affiliated with ACCA. ACCA is a trademark of the Association of Chartered Certified Accountants, which does not endorse this course. Every question here is original. No VAT is charged.

		Normal rates	Dividend rates
Basic rate	£1 – £37,700	20%	8·75%
Higher rate	£37,701 – £125,140	40%	33·75%
Additional rate	£125,141 and over	45%	39·35%
Savings income nil rate band – Basic rate taxpayers			£1,000
Savings income nil rate band – Higher rate taxpayers			£500
Dividend nil rate band			£500

	£
Personal allowance	12,570
Transferable amount	1,260
Income limit	100,000

Days in UK	Previously resident	Not previously resident
Less than 16	Automatically not resident	Automatically not resident
16 to 45	Resident if 4 UK ties (or more)	Automatically not resident
46 to 90	Resident if 3 UK ties (or more)	Resident if 4 UK ties
91 to 120	Resident if 2 UK ties (or more)	Resident if 3 UK ties (or more)
121 to 182	Resident if 1 UK tie (or more)	Resident if 2 UK ties (or more)
183 or more	Automatically resident	Automatically resident

The relevant base level of CO2 emissions is 55 grams per kilometre.
The percentage rates applying to petrol cars (and diesel cars meeting the RDE2 standard) with CO2 emissions up to this level are:
51 grams to 54 grams per kilometre	16%
55 grams per kilometre	17%
The percentage for electric cars with zero CO2 emissions is 3%.
For hybrid-electric cars with CO2 emissions between 1 and 50 grams per kilometre, the electric range of the car is relevant:
130 miles or more	3%
70 to 129 miles	6%
40 to 69 miles	9%
30 to 39 miles	13%
Less than 30 miles	15%

Annual allowance 2022/23	£40,000
2023/24 to 2025/26	£60,000
Minimum allowance	£10,000
Threshold income limit	£200,000
Income limit	£260,000

Plant and machinery
Main pool	18%
Special rate pool	6%
Cars
New cars with zero CO2 emissions	100%
Second-hand cars with zero CO2 emissions	18%
CO2 emissions between 1 and 50 grams per kilometre	18%
CO2 emissions over 50 grams per kilometre	6%
Annual investment allowance
Rate of allowance	100%
Expenditure limit	£1,000,000
Enhanced capital allowances for companies
Main pool first year allowance	100%
Special rate pool first year allowance	50%
Structures and buildings allowance
Straight line allowance	3%

Financial year	2023	2024	2025
Small profits rate	19%	19%	19%
Main rate	25%	25%	25%
Lower limit	£50,000	£50,000	£50,000
Upper limit	£250,000	£250,000	£250,000
Standard fraction	3/200	3/200	3/200

Standard rate	20%
Registration limit	£90,000
Deregistration limit	£88,000

Days late	Penalty
Up to 15 days	None
16 to 30 days	3%
More than 30 days	6% plus a daily penalty at an annual rate of 10%

Nil rate band	£325,000
Residence nil rate band	£175,000
Rate of tax on excess over nil rate band – Lifetime rate	20%
– Death rate	40%

Years before death	Percentage reduction
More than 3 but less than 4 years	20%
More than 4 but less than 5 years	40%
More than 5 but less than 6 years	60%
More than 6 but less than 7 years	80%

Lifetime limit – business asset disposal relief	£1,000,000
investors’ relief	£1,000,000
Rate of tax	14%

Class 1 Employee	£1 – £12,570 per year	Nil
	£12,571 – £50,270 per year	8%
	£50,271 and above per year	2%
Class 1 Employer	£1 – £5,000 per year	Nil
	£5,001 and above per year	15%
	Employment allowance	£10,500
Class 1A		15%
Class 4	£1 – £12,570 per year	Nil
	£12,571 – £50,270 per year	6%
	£50,271 and above per year	2%

Official rate of interest	3·75%
Rate of interest on underpaid tax	8·50%
Rate of interest on overpaid tax	3·50%

Taxpayer behaviour	Maximum penalty	Minimum penalty – unprompted disclosure	Minimum penalty – prompted disclosure
Deliberate and concealed	100%	30%	50%
Deliberate but not concealed	70%	20%	35%
Careless	30%	0%	15%

Up to 10,000 miles	45p
Over 10,000 miles	25p

Up to £150,000	0%
£150,001 – £250,000	2%
£250,001 and above	5%