ACCA TX-UK Syllabus June 2026 to June 2027

The UK taxation syllabus, June 2026 to June 2027

ACCA's study guide for June 2026 to June 2027 has six examined areas, plus employability and technology skills, shown by working in the computer-based exam. Exams from 1 June 2026 to 31 March 2027, and in June 2027, examine the Finance Act 2025.

Area A	The UK tax system and its administration
Area B	Income tax and NIC liabilities
Area C	Chargeable gains for individuals
Area D	Inheritance tax
Area E	Corporation tax liabilities
Area F	Value added tax (VAT)

Area A

The UK tax system and its administration

Area B

Income tax and NIC liabilities

Area C

Chargeable gains for individuals

Area D

Inheritance tax

Area E

Corporation tax liabilities

Area F

Value added tax (VAT)

The areas

A The UK tax system and its administration: self-assessment, filing and payment dates, compliance checks, appeals, interest and penalties.
B Income tax and NIC liabilities: employment, self-employment, partnerships, property and investment income, the income tax computation, national insurance and pensions.
C Chargeable gains for individuals: computing gains, chattels, private residences, shares, and the reliefs.
D Inheritance tax: lifetime transfers, the death estate, the exemptions and payment.
E Corporation tax liabilities: taxable total profits, company gains, the liability with marginal relief, and groups.
F Value added tax: registration, the VAT liability and the special schemes.

What changed for this period

Removed: the treatment of furnished holiday lettings.
Excluded: the investors' relief lifetime limit that applied before 30 October 2024.
Inheritance tax exclusions now refer to the long-term residence test and individuals who are not long-term residents in the UK, in place of domicile.

What is excluded

None of the devolved taxes for Scotland, Wales and Northern Ireland is examinable. The study guide lists exclusions under each area, such as partial exemption for VAT and business property relief for inheritance tax.

How this course follows it

Every question and lesson here is written to the June 2026 to June 2027 study guide and the Finance Act 2025, one lesson for each of the course's 17 topics.

Try 3 questions

Question 1 · Section A · Syllabus A1, A2, A3, A4, A5, A62 marks

Administration, payments and penalties

Carys is self-employed. For the tax year 2024-25 her income tax liability was £18,420 and her class 4 national insurance contributions were £3,106. She paid both payments on account for 2025-26 in full and on time.

For the tax year 2025-26 her income tax liability is £21,874, her class 4 national insurance contributions are £3,412 and her capital gains tax liability is £4,350. No tax was deducted at source in either year.

Each payment on account is 50% of the previous tax year's income tax and class 4 NIC liability, less any tax deducted at source.

Capital gains tax for a tax year is due on 31 January after the end of the tax year, with no payments on account.

What balancing payment must Carys make for the tax year 2025-26? (2 marks)

Question 2 · Section A · Syllabus B4(a) to (e), (g), (h), B7(a)2 marks

Property income and pensions

During the tax year 2025-26 Jonah received the following income.

Which TWO of the following are exempt from income tax? (2 marks)

Tick 2Rent from a lodger above the rent-a-room limitDividends on shares he holds directly in a quoted companyInterest on a cash ISAInterest on UK government securities (gilts) he holds directlyDividends on shares held in a stocks and shares ISAInterest on a bank deposit account

Question 3 · Section A · Syllabus E2(e) to (g), E5, E62 marks

Losses and groups

Penrith Ltd, which has no group companies, has made a trading loss and must decide how to relieve it.

Which TWO of the following should Penrith Ltd take into account in choosing its loss relief claims? (2 marks)

Tick 2The date its next VAT return is dueThe rate of corporation tax each claim would saveThe income tax rates its shareholders pay on their dividendsThe number of people it employsThe annual exempt amountHow soon each claim would give relief

Questions people ask

Which Finance Act is examined in TX-UK from June 2026?

The Finance Act 2025. ACCA's study guide says exams from 1 June 2026 to 31 March 2027, and the exam in June 2027, examine it.

Are furnished holiday lettings in the TX-UK syllabus?

No. ACCA's study guide removed the treatment of furnished holiday lettings for June 2026 to June 2027.

Is Scottish income tax examinable in TX-UK?

No. The study guide says none of the current or impending devolved taxes for Scotland, Wales and Northern Ireland is, or will be, examinable.

		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:
Electric range
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
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 – 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