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ATX Advanced Taxation (United Kingdom)
Syllabus for exams from June 2026 to June 2027. Build the ability to advise individuals and businesses on the impact of the major UK taxes on financial decisions.
About this exam
ATX is an Options exam. ACCA publishes it for the United Kingdom and for a number of other countries (Cyprus, Hong Kong, Ireland, Malta, Malaysia, Singapore and South Africa), but not for Pakistan. This page is a syllabus map for the UK version only. This site has no notes or practice questions for UK tax. ATX is replaced by STA Taxation Advisory Professional from September 2027.
Exam format
| Delivery | Computer-based exam, 3 hours 15 minutes |
| Section A | One 50-mark case study (40 technical marks and 10 professional skills marks) |
| Section B | Two compulsory 25-mark questions covering both business and personal tax issues (20 technical marks and 5 professional skills marks). Communication skills are not examined in Section B |
| Tax rates | Rates, allowances and information on some reliefs are given in the exam |
| Pass mark | 50 percent |
From ACCA's syllabus and study guide. Questions in the real exam include multiple choice, multiple response (for example choose TWO), number entry and selection questions. This site's questions are single answer multiple choice.
ACCA's changes document refers ATX students to its Finance Act article, because ATX depends on each year's Finance Act and has its own syllabus year.
Syllabus map
The sections and topic titles below follow ACCA's syllabus. Open ACCA's study guide for the full learning outcomes.
A. Knowledge and understanding of the UK tax system through more advanced topics and stamp taxes
- Income and income tax liabilities, including overseas aspects and trusts
- Chargeable gains and capital gains tax, including overseas aspects, closely related persons and trusts
- Inheritance tax, including further aspects of scope, valuation, reliefs and transfers to and from trusts
- Corporation tax, including overseas and group aspects and special types of company
- Stamp taxes
- Value added tax, tax administration and the UK tax system
B. The impact of relevant taxes on various situations and courses of action
- Taxes applicable to a given situation and their impact
- Alternative ways of achieving outcomes with different tax consequences
- Taxation effects of the financial decisions of businesses and individuals
- Tax advantages and disadvantages of alternative courses of action
- Statutory obligations, including time limits and non-compliance
C. Minimising and/or deferring tax liabilities by standard tax planning
- Types of investment and other expenditure that reduce tax liabilities
- Legitimate tax planning measures
- The appropriateness of investment, expenditure or measures for a particular taxpayer
- The mitigation of tax by numerical analysis and reasoned argument
- Ethical and professional issues in tax planning advice
D. Professional skills
- Communication
- Analysis and evaluation
- Scepticism
- Commercial acumen
E. Employability and technology skills
- Use computer technology to efficiently access and manipulate relevant information
- Work on relevant response options, using available functions and technology
- Navigate windows and computer screens to create and amend responses
- Present data and information effectively
Official documents
The notes and questions were written for this site from ACCA's syllabus. They are not ACCA material. Check anything you are unsure about against ACCA's study guide and your tuition provider's materials.