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100+ Free ACCA ATX Practice Questions

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2026 Statistics

Key Facts: ACCA ATX Exam

3h 15m

Exam Duration

ACCA ATX Exam Format

50%

Pass Mark

ACCA Qualification Rules

50 marks

Section A Case Study

ACCA ATX Syllabus

10 marks

Professional Skills

ACCA ATX Syllabus

FA2024

2025/26 Examinable Act

ACCA Examinable Documents

4 / year

Exam Sessions

ACCA Exam Calendar

ACCA ATX-UK is a 3-hour-15-minute session computer-based exam set on the current Finance Act (FA2024 for 2025/26 sessions). Section A contains two compulsory questions, including a 50-mark case study with 35 technical, 5 ethics, and 10 professional skills marks; Section B has two further questions. Answers are constructed-response, not multiple choice, and the pass mark is 50%. ATX builds on Applied Skills Taxation (TX-UK) and is one of four Strategic Professional Options exams. This free prep uses MCQ knowledge drills across all syllabus areas because advanced UK tax rules are highly testable, then funnels into full written practice.

Sample ACCA ATX Practice Questions

Try these sample questions to test your ACCA ATX exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1For 2025/26, by how much is an individual's personal allowance reduced once adjusted net income exceeds £100,000?
A.£1 for every £2 of income above £100,000
B.£1 for every £1 of income above £100,000
C.£1 for every £2 of income above £125,140
D.It is not restricted until income exceeds £125,140
Explanation: The personal allowance is abated by £1 for every £2 of adjusted net income above £100,000. Because the 2025/26 allowance is £12,570, it is fully withdrawn once adjusted net income reaches £125,140 (£100,000 + £25,140).
2A higher-rate taxpayer makes a gross Gift Aid donation of £4,000 in 2025/26. How is higher-rate relief given?
A.The donation is deducted from total income before tax
B.The basic rate band of £37,700 is extended by £4,000
C.A 20% tax reducer of £800 is given against the tax liability
D.No further relief is available above the 20% retained by the charity
Explanation: Gift Aid donations are paid net of 20% basic rate tax, which the charity reclaims. The donor obtains higher and additional rate relief by extending the basic rate band (and higher rate band) by the gross donation, so more income is taxed at lower rates.
3What is the dividend nil-rate band (dividend allowance) for 2025/26?
A.£2,000
B.£1,000
C.£500
D.£5,000
Explanation: The dividend allowance for 2025/26 is £500. Dividends within this band are taxed at 0%, but they still use up the relevant tax band when determining the rate applying to other income and to dividends above the allowance.
4An employee is provided with a company car with a list price of £30,000 and a CO2-based appropriate percentage of 30%. The car was available all year. What is the taxable benefit for 2025/26?
A.£6,000
B.£30,000
C.£3,000
D.£9,000
Explanation: The car benefit is the list price multiplied by the appropriate percentage based on CO2 emissions: £30,000 x 30% = £9,000. The list price is used regardless of the price actually paid, and capital contributions of up to £5,000 would reduce it.
5A self-employed trader has a tax-adjusted trading profit of £80,000 and makes a £20,000 gross personal pension contribution. Ignoring other income, by how much does the pension contribution extend the basic rate band?
A.£20,000
B.£16,000
C.£10,000
D.Nil, as the trader is self-employed
Explanation: Relief for personal pension contributions is given at the basic rate at source and at higher rates by extending the basic and higher rate bands by the gross contribution. A £20,000 gross contribution extends the basic rate band from £37,700 to £57,700.
6For 2025/26, an individual with threshold income above £200,000 and adjusted income of £300,000 has their annual allowance for pensions tapered. What is the minimum tapered annual allowance?
A.£4,000
B.£10,000
C.£40,000
D.£60,000
Explanation: The annual allowance of £60,000 is reduced by £1 for every £2 that adjusted income exceeds £260,000, down to a minimum of £10,000. The taper only applies where threshold income also exceeds £200,000.
7Under the post-6 April 2025 rules, the remittance basis for non-UK domiciled individuals has been replaced by which regime?
A.The statutory residence test only
B.A seven-year deemed domicile rule
C.A four-year foreign income and gains (FIG) regime based on residence
D.The temporary non-residence rules
Explanation: From 6 April 2025 the concept of domicile for tax was abolished and replaced by a residence-based system. New arrivers who have been non-UK resident for the prior 10 years can claim the four-year FIG regime, exempting qualifying foreign income and gains.
8An individual realises a chargeable gain of £50,000 on a residential property (not their main home) in June 2025. They are a higher-rate taxpayer. After the annual exempt amount, what is the CGT due?
A.£9,400
B.£5,640
C.£12,000
D.£11,280
Explanation: The annual exempt amount for 2025/26 is £3,000, giving a taxable gain of £47,000. Residential property gains for higher-rate taxpayers are taxed at 24%: £47,000 x 24% = £11,280.
9What is the rate of capital gains tax under Business Asset Disposal Relief (BADR) for qualifying disposals made in 2025/26?
A.14%
B.10%
C.18%
D.20%
Explanation: For qualifying disposals between 6 April 2025 and 5 April 2026, the BADR rate is 14% (it was 10% up to 5 April 2025 and rises to 18% from 6 April 2026). The lifetime limit of £1 million of qualifying gains applies.
10What is the lifetime limit of qualifying gains eligible for Business Asset Disposal Relief?
A.£10 million
B.£1 million
C.£5 million
D.£2 million
Explanation: The BADR lifetime limit was reduced from £10 million to £1 million for disposals on or after 11 March 2020. Gains in excess of the limit are taxed at the normal CGT rates applicable to the asset.

About the ACCA ATX Exam

ACCA Advanced Taxation (ATX-UK) is a Strategic Professional Options exam testing advanced knowledge of UK income tax, capital gains tax, inheritance tax, corporation tax, VAT, and stamp taxes, the impact of taxes on financial decisions, tax planning, ethics, and the communication of tax advice through constructed-response questions.

Assessment

Question count not published by the exam provider

Time Limit

3 hours 15 minutes session CBE

Passing Score

50%

Exam Fee

Exam entry fee set by ACCA per session; early, standard, and late entry fees differ. See the ACCA fees page. (ACCA (Association of Chartered Certified Accountants))

ACCA ATX Exam Content Outline

Area A

Knowledge of the UK tax system (advanced)

Advanced income tax, capital gains tax, inheritance tax, corporation tax, VAT, stamp taxes, and national insurance, including reliefs, exemptions, and tax interactions.

Area B

Impact of taxes on financial decisions

How relevant taxes affect decisions such as incorporation, profit extraction, investment, business disposals, and overseas operations.

Area C

Tax planning

Legitimately minimising and deferring tax across income tax, CGT, IHT, corporation tax, and VAT using reliefs, timing, and structuring.

Area D

Communicating tax advice and ethics

Preparing clear written advice for clients and HMRC, plus ethics, the GAAR, disclosure obligations, and the ACCA Code of Ethics and Conduct.

Area E

Employability and technology skills

Applying digital and professional skills in the CBE environment to deliver effective, well-structured tax answers.

How to Pass the ACCA ATX Exam

What You Need to Know

  • Passing score: 50%
  • Assessment: Question count not published by the exam provider
  • Time limit: 3 hours 15 minutes session CBE
  • Exam fee: Exam entry fee set by ACCA per session; early, standard, and late entry fees differ. See the ACCA fees page.

Keys to Passing

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

ACCA ATX Study Tips from Top Performers

1Learn the current Finance Act rates and thresholds precisely, because ATX marks depend on accurate figures such as the nil rate band, CGT annual exempt amount, and corporation tax limits.
2Practise written tax advice, not just computations, so you can earn the ethics and professional skills marks in the Section A case study.
3Study how taxes interact, for example CGT gift relief versus IHT, because ATX questions deliberately combine multiple taxes.
4Always state assumptions and structure answers clearly with headings to maximise professional skills marks.
5Work past exam questions to time and review the examiner's reports to learn common mistakes.
6Keep an error log tagged by tax and by skill (technical, ethics, communication) to focus revision.

Frequently Asked Questions

What is the format of the ACCA ATX exam?

ATX-UK is a 3-hour-15-minute session computer-based exam with constructed-response answers. Section A has two compulsory questions, including a 50-mark case study (35 technical, 5 ethics, and 10 professional skills marks), and Section B has two further questions.

What is the pass mark for ACCA ATX?

The pass mark for all ACCA Qualification exams, including ATX, is 50%. Of the 50 marks in the Section A case study, professional skills and ethics marks are awarded for clear, well-structured, and ethical tax advice, not just technical content.

Which tax year and Finance Act does ATX-UK examine?

Each ATX-UK session examines a specified Finance Act. The 2025/26 sessions are based on Finance Act 2024, so candidates use the 2025/26 rates and allowances, such as the £12,570 personal allowance, £325,000 IHT nil rate band, and £3,000 CGT annual exempt amount.

Do I need to pass TX before ATX?

ATX builds directly on Applied Skills Taxation (TX-UK). You must have completed or be exempt from the Applied Skills exams, including TX, before sitting ATX, because the exam assumes that underlying knowledge.

Is ATX multiple choice?

No. ATX is a constructed-response exam where you type computations and written tax advice using spreadsheet and word-processing tools. This free question bank uses multiple-choice knowledge drills to build the technical foundations before you attempt full written questions.

How hard is ACCA ATX?

ATX is one of the more demanding ACCA exams because it requires accurate multi-tax computations, ethical judgement, and clear written advice under time pressure. Recent global pass rates have generally been in the high-30s to around 50% per session.

How long should I study for ATX?

Most candidates spend around 150 hours of dedicated study for a Strategic Professional exam such as ATX, typically over 10 to 16 weeks, combining technical revision with timed written question practice.

How many times can I retake ATX?

ACCA holds four exam sessions a year (March, June, September, and December), and you can re-sit ATX at a later session if you do not pass, subject to ACCA's overall qualification time limits.