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ACCA · Strategic Professional · Option

ATX Advanced Taxation

Tax advice at professional level under the variant you sit: planning for individuals and companies, minimising and deferring liabilities, and communicating advice clearly.
ATX
Format
Session computer-based exam
Duration
3h 15m
Pass mark
50%
Total marks
100
Sessions
March, June, September, December
Syllabus
2026/27

Checked against ACCA's own pages on 22 October 2026. HPS re-checks before each session.

Exam structure

100 marks

  1. Section A50

    One compulsory multi-tax case study (35 technical + 5 ethics + 10 professional skills marks); all four professional skills are tested here.

  2. Section B50

    Two compulsory 25-mark questions that together cover business and personal tax (20 technical + 5 professional skills marks each; communication is not tested in this section).

Variants

  • ATX-CYP
  • ATX-HKG
  • ATX-IRL
  • ATX-MLA
  • ATX-MYS
  • ATX-SGP
  • ATX-UK
  • ATX-ZAF

The areas shown are ATX-UK's, examined under Finance Act 2025 from June 2026 to June 2027. Section A includes ethics and professional skills marks. There is no Nigeria variant. Builds on TX.

VerifiedRecorded from the official pages on 22 October 2026Source 1 Source 2 Source 3
Syllabus navigator
Use the arrow keys or select an area. Areas and sub-areas follow the ACCA 2026/27 syllabus. Weightings appear only where the examining body publishes them.

Syllabus area A

Knowledge and understanding of the UK tax system through the study of more advanced topics within the taxes studied previously and the study of stamp taxes

6 sub-areas, as the syllabus lists them. HPS lessons and questions are tagged to these codes, so your Knowledge DNA and revision plan point at the exact sub-area you got wrong.

  • A1Income and income tax liabilities in situations involving further overseas aspects and in relation to trusts, and the application of additional exemptions and reliefs.
  • A2Chargeable gains and capital gains tax liabilities in situations involving further overseas aspects and in relation to closely related persons and trusts together with the application of additional exemptions and reliefs.
  • A3Inheritance tax in situations involving further aspects of the scope of the tax and the calculation of the liabilities arising, the principles of valuation and the reliefs available, transfers of property to and from trusts, overseas aspects and further aspects of administration.
  • A4Corporation tax liabilities in situations involving overseas and further group aspects and in relation to special types of company, and the application of additional exemptions and reliefs.
  • A5Stamp taxes
  • A6Value added tax, tax administration and the UK tax system
Courses
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Practise free
  • Free ATX practice is being preparedHPS lecturers are writing exam-style questions for this paper. They appear here, free and without an account, once they are reviewed.

Next sessions

  • December 20267 Dec 2026 to 11 Dec 2026Verified
Resources
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