Task 1
Convert accounting-period profits into tax-year profits and compare the timing of tax under alternative year ends.
RY STUDIES · ACCA ATX
ACCA ATXAdvanced Taxation — United Kingdom
Prepare for ACCA ATX United Kingdom (UK) by turning tax rules and calculations into practical advice. Compare alternatives for individuals and companies, explain the conditions for reliefs and support a recommendation with the tax consequences for everyone affected.
The syllabus, connected
What ATX asks you to do.
What the exam looks like
3 hours 15 minutes. One 50-mark case and two 25-mark questions; 20 professional-skills marks overall.
Syllabus updates and the 2027 transition
June 2026–June 2027: FIG replaces remittance-basis outcomes; inheritance-tax scope uses long-term UK residence; QCB outcomes are split. Use the matching Finance Act 2025 materials.
Learn from examiner observations
Turn exam feedback into a preparation habit.
March/June 2026
written explanations
- Written explanations earn marks separately from calculations. Distinguish SIP shares from options, free from dividend shares, and leaving employment from selling. Compare CGT and IHT valuation rules; consider efficient marginal tax calculations.
September/December 2025
Show your workings
- Follow the command verb and evaluate the total tax position of all parties. Bonus-versus-dividend advice needs both the individual and company effect, with workings and a conclusion.
Prepare for ATX with a feedback loop.
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Study ATX video theory, then apply it to practice tasks.
Check your answer
Written practice uses AI marking and feedback. Discuss the question or your draft with Asya.
Choose what comes next
Your results inform the knowledge map and personal practice priorities.
- Attempt a complete question to time before opening the solution. Then review missed requirements, technical errors and time allocation separately.
- Compare alternatives on the same basis and include the tax cost for every affected party.
- Distinguish a share award from an option, and leaving a scheme from selling shares; explain the tax event before calculating it.
- Finish advice with a supported recommendation and its conditions, rather than a list of tax rules.
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The complete English theory set is prepared. Some materials are not yet published; access to purchased course materials is opened within 24 hours of payment.
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A · Advanced tax rules
Extend TX knowledge across personal and business taxes.
B · Interactions
Assess the combined effect of a decision.
C · Tax planning
Compare lawful alternatives and practical outcomes.
D–E · Advice and professional skills
Explain conclusions clearly using exam tools.