ACCA ATX

Candidates who have completed the compulsory Strategic Professional papers and want tax as their specialism, typically people already doing compliance or advisory work in practice or in industry. It assumes reasonable familiarity with income tax, corporation tax, capital gains tax, inheritance tax and VAT, and moves on to planning, overseas issues and professional ethics.

No verified figure is available. The ACCA study-resource page for ATX returned a 'Page not found' error when this profile was compiled, so question count and duration cannot be confirmed here. Treat any number you have heard as unverified and check the current syllabus, examiner's report and exam-day instructions on accaglobal.com.

Both are unverified. Neither the pass mark nor the entry fee could be confirmed from the available source, so no figure is quoted rather than risk carrying forward an out-of-date one. Confirm both in your myACCA account and on the ACCA fees page before booking, as fees vary by location and by entry deadline.

Seven areas: the UK tax system and its administration; income tax, national insurance and capital gains tax; inheritance tax; corporation tax; VAT and other indirect taxes; overseas aspects of taxation; and tax planning, ethics and the effect of tax on decision making. Relative weightings should be taken from the official study guide, not assumed.

Apply the rates, thresholds and rules for the tax year specified in the current syllabus and study guide, not the year you began studying. Finance Act changes, frozen thresholds and new reliefs move between sittings, so always work from the rates and allowances tables issued for your session rather than an older textbook.

Build technical knowledge one tax at a time - income tax and national insurance, then capital gains tax, inheritance tax, corporation tax and VAT - and only then attempt full scenario questions that combine them. Finish with timed written practice on planning and ethics, where marks reward structure and justification rather than arithmetic alone.

The usual causes are shallow technical knowledge, arithmetic slips, and answers that state a rule without applying it to the client's figures. Marks are also lost through poor layout and through ignoring the commercial or ethical point in a planning requirement. Answer the requirement as worded, show workings and reach an explicit conclusion.

It is a different kind of exam: the earlier paper tests knowledge and computation, while ATX tests advice. If your technical base is rusty, spend the first weeks revising core computations, then move to scenario practice. The examiner's reports show precisely where recent candidates lost marks, so read them early.

This could not be verified: the source page was unavailable and no exam timetable was captured. ACCA publishes sitting dates, entry deadlines and resit arrangements on accaglobal.com and in myACCA. Check there before planning a resit, and remember that a missed entry deadline, not the exam itself, is a common cause of a wasted session.

The retrieved ACCA navigation includes pages titled 'The future ACCA Qualification' for students, affiliates and learning providers, which indicates a redesign has been announced. No effective date and no ATX-specific or transitional detail could be confirmed, so re-check the live syllabus and examiner's pages before relying on any transition assumption.