PracticeVideosBlogFlashcardsEspañol
All Practice Exams

100+ Free ACCA TX-UK Practice Questions

ACCA Applied Skills — Taxation (TX-UK) practice questions are available now; exam metadata is being verified.

✓ No registration✓ No credit card✓ No hidden fees✓ Start practicing immediately
Recently broadly around 50% across sittings Pass Rate
100+ Questions
100% Free

Loading practice questions...

Same family resources

Explore More ACCA Qualification

Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.

ACCA Applied Knowledge — Financial Accounting (FA)

Practice Questions

ACCA Applied Knowledge — Management Accounting (MA)

Practice Questions

ACCA Applied Knowledge — Business and Technology (BT)

Practice Questions

ACCA Applied Skills — Audit and Assurance (AA)

Practice Questions

ACCA Applied Skills — Corporate and Business Law (LW)

Practice Questions

ACCA Applied Skills — Financial Management (FM)

Practice Questions
2026 Statistics

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?
A.£11,850
B.£12,500
C.£12,570
D.£13,500
Explanation: The standard personal allowance for 2024/25 is £12,570. It is frozen at this level and is given in full because the individual's adjusted net income of £40,000 is below the £100,000 threshold at which the allowance begins to taper.
2An individual has adjusted net income of £110,000 for 2024/25. By how much is their personal allowance reduced?
A.£3,000
B.£12,570
C.£10,000
D.£5,000
Explanation: The personal allowance is reduced by £1 for every £2 of adjusted net income above £100,000. Income of £110,000 exceeds the limit by £10,000, so the reduction is £10,000 / 2 = £5,000, leaving a personal allowance of £7,570.
3For 2024/25, what is the basic rate limit (the upper end of the basic rate band) for income tax?
A.£34,500
B.£37,500
C.£50,270
D.£37,700
Explanation: The basic rate band for 2024/25 runs from £1 to £37,700 of taxable income (income after deducting the personal allowance). Adding the £12,570 personal allowance gives the £50,270 higher rate threshold.
4What is the dividend nil rate band (dividend allowance) for the tax year 2024/25?
A.£2,000
B.£1,000
C.£500
D.£5,000
Explanation: The dividend allowance was reduced to £500 for 2024/25 (down from £1,000 in 2023/24). Dividends within this band are taxed at 0%, but they still use up part of the relevant tax band.
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?
A.7.5%
B.33.75%
C.20%
D.8.75%
Explanation: Dividend income falling within the basic rate band (after the £500 dividend allowance) is taxed at the ordinary dividend rate of 8.75% for 2024/25. The higher and additional dividend rates are 33.75% and 39.35% respectively.
6For 2024/25, what is the personal savings allowance available to a higher rate taxpayer?
A.£1,000
B.£2,000
C.£0
D.£500
Explanation: A higher rate taxpayer receives a personal savings allowance of £500 for 2024/25. Basic rate taxpayers get £1,000, while additional rate taxpayers receive no personal savings allowance at all.
7What is the starting rate band for savings income for 2024/25, and at what rate is income within it taxed?
A.£5,000 at 0%
B.£5,000 at 10%
C.£2,000 at 0%
D.£1,000 at 20%
Explanation: The starting rate for savings income applies to the first £5,000 of savings income at a rate of 0%. However, it is only available to the extent that non-savings income (after the personal allowance) does not exceed £5,000.
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?
A.It is an exempt receipt
B.It increases total income
C.It is taxed at 0% only
D.It is a deduction in arriving at net income (an allowable interest payment)
Explanation: Qualifying interest payments are deducted from total income to arrive at net income, before the personal allowance is given. Examples include loans to invest in a partnership or to buy plant and machinery used in employment or a partnership.
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)?
A.£6,000
B.£25,000
C.£9,000
D.£7,500
Explanation: The car benefit is the list price multiplied by the appropriate percentage based on CO2 emissions: £30,000 × 25% = £7,500. The list price is used (not the price actually paid), and the percentage is driven by CO2 emissions and fuel type.
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?
A.£24,500
B.£25,300
C.£27,800
D.£22,200
Explanation: The car fuel benefit for 2024/25 is calculated as £27,800 multiplied by the same appropriate percentage used for the car benefit. The benefit is not reduced even if the employee pays for some, but not all, private fuel.

About the ACCA TX-UK Practice Questions

Verified exam format metadata for ACCA Applied Skills — Taxation (TX-UK) is pending. The practice questions above remain available while official exam length, timing, passing score, fee, and administrator details are reviewed.