Taxation (TX-UK) essentials on one page

About Taxation (TX-UK)
Taxation (TX-UK) provides you with the knowledge and skills required to compute tax liabilities and apply basic tax planning techniques for individuals, and companies.

Overview of TX-UK

Illustration of the UK tax system, the obligations of tax payers and the implications of non-compliance. The graphic splits information out as relevant to individual versus companies

How to approach your studies

  • We strongly recommend that you study with an Approved Learning Partner.
  • Book your exam as early as possible to begin receiving relevant, tailored ACCA communications and support
  • Access the specimen exam and other content in the ACCA Practice Platform – this will give you a clear picture of how the exam is structured and how it will be assessed, as well as the likely style and range of questions that you could see in the real exam.

Advice from the examining team

  • A question could involve more than one tax and/or could require students to have knowledge of basic tax planning. In a higher skills question of this nature, it is important that students carefully plan out the approach your answer will take.
  • Candidates sitting TX-UK should read the relevant Finance Act article which is published each year on the ACCA website as this article is highly relevant to TX-UK.

Read more in the Examining team guidance.

ACCA Study Hub

The ACCA Study Hub is an exclusive digital platform providing free access to study materials, flashcards, short quizzes and practice questions.

Find out how the ACCA Study Hub helps you prepare for your exams.

CBE Practice Platform

  • Get familiar with the exam environment by doing past, practice and mock exams.
  • Self-mark your answers within the platform using marking guides and sample answers.

Access the CBE Practice Platform here

Access the TX-UK syllabus, technical articles & topic explainer videos, mock & debrief videos, the compass planning tool and additional support resources here.

Subscribe to the official ACCA student YouTube channel for the latest videos to help you prepare for your exams.

About the exam

Exam format

TX-UK is a three-hour exam, comprising three sections. All questions are compulsory.

  • Section A comprises 15 objective test questions worth two marks each.
  • Section B comprises three questions each comprising five objective test items worth two marks each.
  • Section C comprises one 10-mark question and two 15-mark questions.

Most frequently used verbs in the TX exam

Advise – To offer guidance or relevant expertise to a recipient, allowing them to make a more informed decision.

Calculate – ascertain by computation. Provide description along with numerical calculations.

Explain – make an idea clear. Show logically how a concept is developed & give the reason for an event.

Read this article for more about exam verbs.