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E1 Taxation (UK)

Written by Saad Rahman (ACCA)

Syllabus for exams from September 2027 to March 2028. Build technical knowledge and skills in the UK tax system for individuals, single companies and groups of companies.

About this exam

E1 replaces TX in the redesigned qualification and the version ACCA has published is the UK one. ACCA says variant exams will continue for Taxation and that the syllabus and specimens for them will be shared in due course, so the Pakistan version of E1 is not yet published. This page shows the UK syllabus map only. This site has no notes or practice questions for UK tax, and it is not a substitute for TX (Pakistan) if that is the version you sit.

Exam format

DeliveryComputer-based exam, 3 hours
Section A15 objective test questions of 2 marks each (30 marks), across the whole syllabus
Section BThree case questions of 10 marks each, each with five objective test questions of 2 marks (30 marks). Each focuses on one of syllabus sections B to F
Section CTwo constructed response questions of 20 marks each (40 marks), one based on an individual and one on a business scenario. They can include elements from any section
Pass mark50 percent
Tax ratesRates, allowances and information on some reliefs are given in the exam

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.

This is the first syllabus for E1. ACCA's document is marked FINAL, June 2026.

Syllabus map

The sections and topic titles below follow ACCA's syllabus. Open ACCA's study guide for the full learning outcomes.

A. The UK tax system and its administration
  • UK taxes
  • Principal sources of revenue law and practice
  • The systems for self-assessment, the making of returns, submission of information, claims and the procedures relating to compliance checks, appeals and disputes
B. Income tax and national insurance contributions (NIC) liabilities
  • The scope of income tax
  • Income from employment
  • Income from self-employment
  • Property and investment income
  • The comprehensive computation of taxable income and income tax liability
  • NIC for employed and self-employed persons
  • The use of exemptions and reliefs in deferring and minimising income tax liabilities
  • The time limits including payments on account and penalties for non-compliance
C. Chargeable gains for individuals
  • The scope of the taxation of capital gains
  • The basic principles of computing gains and losses
  • Gains and losses on the disposal of movable and immovable property
  • Gains and losses on the disposal of shares and securities
  • The computation of capital gains tax and the use of exemptions and reliefs
  • The time limits including payments on account and penalties for non-compliance
D. Inheritance tax
  • The basic principles of computing transfers of value
  • The liabilities arising on chargeable lifetime transfers and on the death of an individual
  • The use of exemptions in deferring and minimising inheritance tax liabilities
  • Payment of inheritance tax
E. Corporation tax liabilities
  • The scope of corporation tax
  • Taxable total profits
  • Chargeable gains for companies
  • The comprehensive computation of corporation tax liability
  • The effect of a group corporate structure for corporation tax purposes
  • The time limits including payments on account and penalties for non-compliance
F. Value added tax (VAT)
  • The VAT registration requirements
  • The computation of VAT liabilities
  • The effect of special schemes
  • Administration of VAT and penalties for non-compliance

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.