Taxation
How the main taxes work — and how to compute them accurately.
Taxation (TX) covers the core taxes affecting individuals and businesses, and how to calculate liabilities correctly.
You'll work through income tax, corporation tax, capital gains tax and VAT, building the computational skills that Advanced Taxation later extends.
What you'll learn
- The overall function and structure of the tax system
- Income tax and national insurance
- Corporation tax
- Capital gains tax
- Value added tax (VAT)
3-hour computer-based exam with objective-test and constructed-response questions.
Exam formats follow the current ACCA syllabus — always confirm the latest timings and structure on accaglobal.com.
Common questions
Which tax variant does ACCA examine?+
TX has several variants. We'll confirm the right one for you, and teach to the specific Finance Act your sitting is based on.
Is TX heavy on memorisation?+
There are rules and rates to know, but the exam is about applying them accurately. Structured practice makes it manageable.
This paper is coming soon.
It's on the way. Register your interest and we'll let you know the moment a batch opens — and help you plan the papers you can start today.