ACCA TX-UK study plan

Map the TX-UK syllabus structure to the five exam domains and note the section weightings

Explain the UK tax year, the self-assessment filing and payment deadlines, and the penalties for late filing and late payment

Compute income tax on non-savings, savings and dividend income using the correct order of taxation and the personal allowance taper for high earners

Apply the personal allowance, marriage allowance and the blind person's allowance to simple scenarios

Compute Class 1, Class 1A, Class 2 and Class 4 NIC for employed and self-employed individuals

Distinguish employed versus self-employed status using the standard indicators and apply the trading income rules for the self-employed

Calculate the assessable trading profit using the accruals basis, capital allowances and the basis period rules

Apply the rules for property income, the property allowance and the rent-a-room relief

Compute chargeable gains on the disposal of shares using pooling, the share identification rules and the annual exempt amount

Apply principal private residence relief, lettings relief and the rules for chattels to disposal scenarios

Calculate inheritance tax on lifetime transfers, failed potentially exempt transfers and death estates, including the nil rate band and residence nil rate band

Identify when business property relief and agricultural property relief apply

Compute corporation tax on trading profits, including the marginal relief calculation for the small profits rate and the associated companies rules

Apply the rules for capital allowances on plant and machinery, including the annual investment allowance and the special rate pool

Calculate chargeable gains for companies, including the indexation allowance freeze and the treatment of gains on shares

Explain the loss relief options for companies and apply them in the most tax-efficient order

Distinguish the types of group relationship and apply group relief for losses and chargeable gains

Apply the rules for the transfer of assets within a group and the degrouping charge

Compute the tax effect of a company purchase of its own shares and the distributions rules

Explain the close company rules and the consequences for directors and shareholders

Classify supplies as standard-rated, reduced-rated, zero-rated or exempt and apply the correct treatment to mixed supplies

Compute VAT on outputs and inputs, including the partial exemption rules and the capital goods scheme

Apply the place of supply rules, the reverse charge and the rules for imports and exports

Explain the VAT registration and deregistration thresholds and the penalties for late VAT returns

Compute stamp duty land tax, stamp duty and stamp duty reserve tax on property and share transactions

Explain the administration of inheritance tax, including the payment deadlines and the instalment option

Apply the ethics and professional conduct rules relevant to tax advisers, including the money laundering obligations

Identify the tax planning anti-avoidance provisions tested in the syllabus, including the general anti-abuse rule

Sit two full mock exams under timed conditions and mark them strictly against the published marking scheme

Analyse the mock results by domain and list the three weakest areas with a remediation action for each

Revise the weak areas using targeted question practice until the accuracy rate exceeds 70 per cent

Build a one-page exam-day checklist covering the computation layout and the common presentation marks