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TX-UK exam format (June 2026 to June 2027 study guide)
| Section | What you get | Marks |
|---|---|---|
| A | 15 objective test (OT) questions of 2 marks each | 30 |
| B | 3 OT cases, each with five 2-mark questions on one scenario (3 x 10) | 30 |
| C | 1 x 10-mark and 2 x 15-mark constructed response questions | 40 |
| Total | 3 hours, computer-based, all questions compulsory | 100 |
- Pass mark: 50%.
- Law examined: Finance Act 2025 (tax year 2025-26) for March and June 2027.
- Tax rates, allowances and some relief information are given in the exam.
- The two 15-mark questions are on income tax and corporation tax. The 10-mark question and all OT questions can come from any area, so IHT, CGT, VAT and administration can turn up anywhere.
- Section C answers are typed with the spreadsheet and word-processing tools in the CBE. Work to the nearest pound, apportion to the nearest month and show all workings.
What the TX-UK syllabus covers
- A. The UK tax system and its administration: how the system works, returns, payment dates, interest and penalties.
- B. Income tax and NIC: employment, trading, property and savings income, and national insurance.
- C. Chargeable gains for individuals: disposals of assets by individuals and the reliefs on them.
- D. Inheritance tax: lifetime gifts and the estate on death.
- E. Corporation tax: taxable profits, gains and the tax payable by companies and groups.
- F. VAT: registration, VAT returns and the special schemes.
- G. Employability and technology skills: working in the CBE with spreadsheet and word-processing tools.
The current study guide removes furnished holiday lettings and replaces the IHT domicile rules with the long-term residence test. Scottish, Welsh and Northern Irish devolved taxes are never examined.
Where marks are lost in TX-UK
- Apportion before you add up. In the income tax question, many candidates did not time-apportion the salary of an employee who left part-way through the year. Others used the whole partnership profit instead of the partner's share for the months in the partnership. Some gave the full personal allowance when adjusted net income was clearly over £100,000. (examiner's report, March/June 2026)
- Keep the spreadsheet simple. Do not put a detailed income tax computation inside one spreadsheet cell, and do not make a separate working for every item. The model answer had just two workings. In the corporation tax question, quite a few candidates wasted time on a full capital allowances computation. Each vehicle's allowance, the lease premium and the SBA could go line by line in the trading profit computation. Only the property income needed its own working. (examiner's report, March/June 2026)
- In the 10-mark tax planning question, look at the measures together and do full income tax and CGT computations, not marginal workings. Common errors were deducting the gross personal pension contribution instead of extending the basic rate band, missing that the full personal allowance comes back once adjusted net income falls below £100,000, and not sharing jointly held gains, so only one annual exempt amount was used. (examiner's report, March/June 2026)
- Watch dates in corporation tax property income. Rent and insurance had to be time-apportioned to the accounting period, and the tenant's security deposit was not income. For the subsidiary, a few candidates deducted non-group dividends instead of adding them to get augmented profits. The upper limit is divided by the number of associated companies plus one, so with one associated company it was £250,000/2 = £125,000. (examiner's report, March/June 2026)
How our TX-UK mocks work
- Pick your plan: Every Chapter Test Series (a test for every chapter and 2 full mock exams), Part-wise Test Series (5 part tests and 2 full tests), Full Syllabus Mock Tests (2 full tests) or Every Chapter Series + Mentor. All questions are original, written by our faculty in the current exam pattern, not ACCA past papers.
- You attempt each mock under timed conditions and upload your answers.
- Our faculty check your answers within 48 hours of upload. You get marks for each question and comments on what cost you marks.
- If you have doubts on your checked mock, our faculty answer them.
- On the Every Chapter Series + Mentor plan, a mentor builds a week-by-week plan to your sitting and reviews your mock results with you.
What happens to TX-UK in September 2027?
June 2027 is the last sitting of the current TX-UK paper. From September 2027, TX moves to the new structure as E1 Taxation. If you pass TX-UK by June 2027, that pass carries across as credit for E1.
