100+ Free ACCA TX-UK Practice Questions
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Key Facts: ACCA TX-UK Exam
3 hours
Exam Duration
ACCA TX Exam Hub
50%
Pass Mark
ACCA Qualification
6 areas
Syllabus Areas A-F
TX-UK Syllabus and Study Guide
FA2024
Examinable Finance Act
TX-UK Examinable Documents
35%
Income Tax and NIC Weight
TX-UK Syllabus and Study Guide
£90,000
VAT Registration Threshold
FA2024 Examinable Documents
ACCA TX-UK is a 3-hour computer-based Taxation exam at the Applied Skills level. Section A has 15 two-mark OT questions, Section B has three OT cases (five two-mark OTs each), and Section C has two longer constructed-response computations. The pass mark is 50%. The six syllabus areas are the UK tax system (10%), income tax and NIC (35%), chargeable gains (10%), inheritance tax (10%), corporation tax (25%), and VAT (10%). Exams from June 2025 to March 2026 examine the Finance Act 2024, with a £12,570 personal allowance, £37,700 basic rate band, £90,000 VAT registration threshold, £325,000 IHT nil rate band, and 25%/19% corporation tax rates.
Sample ACCA TX-UK Practice Questions
Try these sample questions to test your ACCA TX-UK exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.
1For the tax year 2024/25, what is the standard UK personal allowance available to an individual with adjusted net income of £40,000?
2An individual has adjusted net income of £110,000 for 2024/25. By how much is their personal allowance reduced?
3For 2024/25, what is the basic rate limit (the upper end of the basic rate band) for income tax?
4What is the dividend nil rate band (dividend allowance) for the tax year 2024/25?
5A basic rate taxpayer receives dividend income that, after using the dividend allowance, falls within the basic rate band. At what rate is that dividend income taxed for 2024/25?
6For 2024/25, what is the personal savings allowance available to a higher rate taxpayer?
7What is the starting rate band for savings income for 2024/25, and at what rate is income within it taxed?
8Which of the following best describes the income tax treatment of a qualifying interest payment (such as interest on a loan to buy plant for use in a partnership) in a personal income tax computation?
9An employee is provided with a company car with a list price of £30,000 and a CO2 emission-based appropriate percentage of 25%. What is the taxable car benefit for 2024/25 (ignoring any private fuel)?
10For 2024/25, what is the fixed figure used to calculate the car fuel benefit, multiplied by the appropriate CO2 percentage where private fuel is provided?
About the ACCA TX-UK Exam
ACCA TX (Taxation, UK variant) is an Applied Skills exam covering the UK tax system, income tax and NIC, chargeable gains, inheritance tax, corporation tax, and VAT. The 3-hour computer-based exam has Section A and B objective test questions and Section C constructed-response computations, based on the Finance Act 2024 for exams from June 2025 to March 2026.
Assessment
Question count not published by the exam provider
Time Limit
3 hours (180 minutes)
Passing Score
50% overall
Exam Fee
ACCA exam entry fee per sitting (varies by early, standard, or late registration) plus annual subscription (ACCA (Association of Chartered Certified Accountants))
ACCA TX-UK Exam Content Outline
The UK tax system and its administration
Function and purpose of taxation, principal sources of tax law, HMRC powers, self assessment, payment and filing, record keeping, interest and penalties, compliance checks, and avoidance versus evasion.
Income tax and NIC liabilities
Employment, trading, property and investment income, allowances and reliefs, pensions, the income tax computation, capital allowances, trading losses, and Class 1, 2 and 4 NIC under FA2024.
Chargeable gains for individuals
Gains and losses, the annual exempt amount, CGT rates, share matching, chattels, and reliefs including private residence relief, business asset disposal relief, rollover and gift holdover relief.
Inheritance tax
Lifetime transfers and the death estate, nil rate band and residence nil rate band, exemptions, PETs and CLTs, taper relief, and the calculation and payment of IHT.
Corporation tax liabilities
Taxable total profits, adjustment of trading profit, capital allowances, company chargeable gains, main and small profits rates, marginal relief, associated companies, losses, groups, and payment and filing.
Value added tax (VAT)
Registration and deregistration, output and input VAT, the tax point, VAT rates, returns and payment, special schemes, penalties, imports and exports, and Making Tax Digital.
How to Pass the ACCA TX-UK Exam
What You Need to Know
- Passing score: 50% overall
- Assessment: Question count not published by the exam provider
- Time limit: 3 hours (180 minutes)
- Exam fee: ACCA exam entry fee per sitting (varies by early, standard, or late registration) plus annual subscription
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 TX-UK Study Tips from Top Performers
Frequently Asked Questions
What is the format of the ACCA TX exam?
ACCA TX is a 3-hour computer-based exam. Section A has 15 two-mark objective test (OT) questions, Section B has three OT cases each containing five two-mark OTs, and Section C has two longer constructed-response computation questions worth more marks.
What is the pass mark for ACCA TX?
The pass mark for ACCA TX is 50% overall. Sections A and B are fully objective and computer-marked, while the Section C constructed-response answers are marked by examiners, with marks for method as well as the final figure.
Which Finance Act applies to ACCA TX-UK in 2025 and 2026?
Exams sat from June 2025 to March 2026 examine the Finance Act 2024. Key FA2024 figures include a £12,570 personal allowance, £37,700 basic rate band, £90,000 VAT registration threshold, £325,000 IHT nil rate band, and corporation tax rates of 25% and 19%.
What topics are covered in ACCA TX-UK?
TX-UK covers six syllabus areas: the UK tax system and administration (10%), income tax and NIC liabilities (35%), chargeable gains for individuals (10%), inheritance tax (10%), corporation tax liabilities (25%), and value added tax (10%).
Is ACCA TX the same as the old ACCA F6?
Yes. TX (Taxation) is the current name for the exam previously coded F6. It sits at the Applied Skills level of the ACCA Qualification, and the UK variant (TX-UK) is the most widely taken, alongside variants such as Ireland and Malaysia.
Are there different country variants of ACCA TX?
Yes. ACCA offers several national TX variants, including UK, Ireland (IRL), Malaysia (MYS), and others, each based on local tax law. The UK variant is the default and most searched; candidates should sit the variant relevant to their jurisdiction.
How much study time does ACCA TX need?
Most candidates spend around 150 to 200 hours preparing for TX. Because the exam is rules-heavy and computational, regular timed practice of OT questions and Section C computations is more effective than passive reading.
Can I sit ACCA TX as a computer-based exam on demand?
TX is delivered as a computer-based exam. Depending on location it may be available in exam sessions and, where supported, through ACCA-approved centres and remote invigilation. Check ACCA's exam entry pages for available dates and your variant.