Individual tax computation
Combine the income sources, allowances and reliefs for the examined tax year; state the requested liabilities and dates.
RY STUDIES · ACCA TX
ACCA TXTaxation — United Kingdom
Learn a reliable route from the facts to the tax computation, payment date and advice. This page concerns TX-UK; other national variants use different rules.
The syllabus, connected
What TX asks you to do.
What the exam looks like
Three hours. A and B: objective questions/cases, 60 marks. C: one 10-mark and two 15-mark constructed responses; the 15-mark questions focus on income tax and corporation tax. Use the rates and allowances supplied for the examined tax year.
Company tax computation
Adjust accounting profit, apply allowances and losses, and calculate the company’s liability.
Combined tax planning
Assess interacting measures across taxes and compare the combined result with the starting position.
Syllabus updates and the 2027 transition
The local 2026/27 course specifies Finance Act 2025 for June 2026–June 2027. Its update map includes removal of furnished holiday lettings and changed employer NIC and relief rates. Use the sitting-specific ACCA tax tables, not today’s general tax advice.
Learn from examiner observations
Turn exam feedback into a preparation habit.
March/June 2026
considered together, not individually one at a time
- When planning measures interact, recalculate their combined effect as required. Pension contributions can restore the personal allowance as well as extend the rate band. Finish by comparing the revised liabilities with the supplied starting figures.
September/December 2025
stating the relevant due dates
- Reuse an earlier income-tax result for payments on account rather than recalculating it. Keep capital gains tax separate and answer the requested payment dates. Choose marginal or full calculations according to the specific requirement.
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- Calculate the whole effect of pension relief. Gross up relief-at-source contributions, consider adjusted net income and personal allowance, then extend the relevant tax bands. Distinguish total relief from additional relief.
- Build a payment calendar. Separate the liability from the cash due on each date. Calculate payments on account from the correct prior-year base and keep capital gains tax out of that base.
- Use the rules for your exam session. Tax years and Finance Acts matter. Confirm the applicable rates, allowances and examinable changes before reusing an older worked example.
Official ACCA sources used for this guide
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A · UK tax administration
Understand responsibilities, returns, payment dates and penalties.
B · Income tax and NIC
Combine employment, trading and investment income with allowances, pensions and contributions.
C–D · Gains and inheritance
Follow disposals and gifts through exemptions, reliefs and liabilities.
E · Corporation tax
Adjust profits, apply capital allowances and losses, and calculate company liabilities.
F · VAT
Work through registration, taxable supplies, recoverable input tax and administration.
G · Digital exam skills
Build clear computations, identify the correct tax year and show your workings.