ICAEW Principles of Taxation (ICAEW) exam-day guide
ICAEW Principles of Taxation · Prepare for the day ahead.
Your checklist
Confirm the exam format and delivery method with the provider
ICAEW's Principles of Taxation is a computer-based assessment, but the exact sitting format (test centre vs remote invigilation), permitted material, and timing rules can change between sessions. Check your admission details and the ICAEW student website for your specific sitting rather than relying on second-hand accounts. needs_review.
Valid photo ID matching your registration name
Bring the original ID document (typically a passport or photocard driving licence) in the exact name used on your ICAEW record. A name mismatch or a photocopy is a common cause of refused entry; if you have changed your name, confirm with the provider in advance what evidence is accepted. needs_review.
Your admission/permit confirmation
Print or download the joining instructions or admission notice sent for your sitting, showing your candidate number, date, time, and venue or remote-invigilation link. Keep it accessible on the day in case of query at reception.
Permitted texts and calculator per the current exam regulations
Check the current ICAEW regulations for what may be taken into the Principles of Taxation assessment. Many ICAEW computer-based exams are closed-book with an on-screen or supplied calculator; do not assume you may bring annotated notes, tax tables, or your own calculator unless the regulations for your sitting say so. Confirm with the provider. needs_review.
Practice the exam software and on-screen tools
Use the provider's familiarisation or demo test to rehearse navigation, the on-screen calculator, formula/scratchpad tools, flagging, and the review screen. Knowing where the tax rates and allowances are displayed (if provided on screen) saves minutes under time pressure. needs_review.
Know the tax rates, allowances, and thresholds used in the exam
The exam tests computations, so learn the income tax bands, personal allowance and taper, national insurance thresholds, capital allowances rates, and the main reliefs for the tax year specified in your syllabus. Practise writing them from memory in the opening minutes of the exam if scratch paper is permitted.
Work through timed practice under exam conditions
Complete at least two full-length mocks to time, marking strictly. Record which topics (e.g. employment income, trading profits, capital allowances, reliefs) cost you the most marks and revise those first.
Plan travel or your remote set-up
For a test centre, recce the route and arrive with margin for delays. For remote invigilation, test your camera, microphone, browser, and internet connection the day before, and clear the room of prohibited items as the rules require. Confirm the specific arrival or login time with the provider. needs_review.
Bring water and confirm break policy
Sittings are typically around 1.5 hours with no scheduled break, so arrive hydrated and use the toilet beforehand. Confirm with the provider whether any break is permitted and whether leaving the room mid-exam is allowed under invigilation rules. needs_review.
Leave prohibited items behind or in the locker
Phones, smart watches, notes, and bags are normally banned from the desk; most centres provide storage. For remote sittings, place your phone out of reach as instructed. Confirm the current list with the provider. needs_review.
Plan the day
Stop learning new topics. Re-read your summary sheets on the highest-weight areas: income tax computation, employment and trading income, capital allowances, and the main reliefs and exemptions. Redo the questions you got wrong in your mocks, writing out the correct workings by hand so the method sticks.
Sit one final full mock under timed conditions using the provider's software. Mark it, list your three weakest areas, and spend the remaining time on those only. Confirm your exam time, venue or login link, and ID requirements.
Build a one-page 'rates and rules' sheet from memory: tax bands, personal allowance and taper, NIC thresholds, capital allowance rates, and key reliefs. Check it against official material and correct gaps. If the exam provides rates on screen, note where they appear so you can find them fast.
Light revision only: skim your rates sheet and worked examples, then stop. Pack your ID, admission notice, and any permitted items. For remote sittings, run a full technical check of camera, microphone, and connection, and confirm the room meets the rules. Set two alarms and plan your journey or login time with margin.
Eat normally, avoid cramming past a sensible hour, and get a full night's sleep. Fatigue costs more marks than one missed topic. Re-read the candidate instructions once so nothing on the day is a surprise.
Eat a proper meal and arrive or log in early per the provider's instructions. Do a final five-minute skim of your rates sheet only. Keep calm if a topic you feared appears; every candidate faces the same paper.
Read the instructions and check the time available and number of questions. If scratch paper is allowed, jot down the key rates and allowances immediately so you are not relying on memory mid-computation. Note how to flag and review questions.
Work in passes: answer the questions you can do confidently first, flag anything long or uncertain, and return to them. Show workings for computational questions even where only the final figure is entered, since method marks are often available. Watch for the tax year stated in each question and for whether figures are annual or pro-rated.
Check you have answered every question; there is usually no penalty for a reasoned guess on an unanswered item. Revisit flagged questions, sanity-check figures (e.g. does the tax liability look plausible against income?), and confirm you have submitted before time expires.
Rules to check
Bring original photo ID in your registered name; entry can be refused if the name or document does not match. If your ID is uncertain, confirm acceptable documents with the provider before the sitting. needs_review.
Follow the invigilator's or remote-proctor's instructions at all times. Talking, looking at others' screens, or having unauthorised material at the desk is treated as misconduct and can lead to the result being voided.
Phones, smart watches, and notes must be switched off and stored as directed. For remote sittings, keep your phone out of reach and stay in camera view; leaving the frame may be flagged. Confirm the exact rules with the provider. needs_review.
Use only the calculator and materials permitted by the current regulations for your sitting. Do not assume a personal calculator or annotated tax tables are allowed; check with the provider. needs_review.
Scoring is by marks per question, and computational questions usually award method marks, so show clear workings rather than only a final figure. There is generally no penalty for guessing an unanswered question, so attempt every item.
If equipment fails or you feel unwell, raise it with the invigilator or proctor immediately and follow their process; do not attempt to fix technical issues yourself in a way that breaches the rules. Confirm the provider's incident and special-consideration procedure in advance. needs_review.
Keep to the time allowed and submit before the deadline; late submissions may not be accepted. Check any published pass mark and result-release arrangements with the provider rather than assuming them. needs_review.