Advanced Tax (UK)

ATX Advanced Taxation builds on knowledge acquired at TX. The syllabus develops the key aspects introduced at TX and extends the students' knowledge and their ability to apply their knowledge to issues commonly encountered by individuals and businesses.

Key syllabus areas include:

  • Understanding the tax system through study of further capital taxes (mainly Inheritance Tax) and more advanced topics within taxes studied previously.
  • Tax aspects of personal and corporate financial management.
  • Impact of relevant taxes on various situations and courses of action, including the interaction of taxes.
  • Minimising and/or deferring tax by use of standard tax planning measures.
  • Communications with clients, HMRC and other professionals in an appropriate manner.

The ATX exam is a 3 hour computer based exam in two sections.

  • Section A  - two compulsory questions.  Q1 worth 35 marks (4 of which are professional marks) and Q2 worth 25 marks.
  • Section B  - two compulsory questions worth 20 marks each.  

Questions are scenario based and will usually consider more than one tax, elements of planning and interaction of taxes.

One of the key differences between this paper and TX, is that computations are normally only required to support explanations or advice and do not appear in isolation.  The examiner wishes to develop students' skills of analysis, interpretation and communication, using tax planning methods and considering current issues in tax.  There is more written work than in TX and as the examiner often says, you really need to "know your stuff" to pass this exam.

Read through your TX materials, as this will be assumed knowledge.

Course Information

This ACCA live online course will comprise a teaching and revision phase culminating in a timed mock exam.

All course materials will be provided, including Textbook, Revision Kit and an Integrated Workbook.

Live Online Course

  • Teaching: 12 sessions
  • Revision: 8 sessions
  • Mock: marked with individual feedback