ACCA TX: Taxation (UK)
Tax touches every business and every individual, which makes TX one of the most practical papers in the ACCA qualification. TX (Taxation), formerly F6, teaches you to calculate exactly what a person or a company owes across the major UK taxes: income tax, corporation tax, capital gains, inheritance tax, and VAT.
What is ACCA TX?
TX, Taxation (UK), sits at Applied Skills as the core taxation paper. It is built around the UK tax system as set out in the annual Finance Act. It introduces the rationale behind taxation and then works methodically through each of the main taxes, teaching you to prepare accurate computations for both individuals and companies. Master it, and you gain a skill that is always in demand, together with a paper that boasts one of the healthiest pass rates at its level.
It is also the launch pad for specialist tax study. TX provides the essential foundation for ATX (Advanced Taxation) at Strategic Professional, so a firm grasp here sets you up for the advisory work that follows. The pass mark is a fixed 50%. TX achieved 55% in December 2025, recent sittings have ranged from roughly 48% to 58%, and it was the highest-scoring Applied Skills paper in March 2026. In short, TX is one of the most achievable technical papers — provided you learn the rules precisely and practise your computations until they become second nature.
In one line: TX teaches you to compute the major UK taxes for individuals and companies — income tax, corporation tax, capital gains, inheritance tax, and VAT — from the Finance Act that applies to your sitting.
Who TX is for
TX is a paper with genuine real-world value. The knowledge you build is used by accountants and advisers every single day, which is precisely why a TX pass carries real weight with employers. It suits Applied Skills students, anyone heading toward ATX, and people in finance roles who need a working grasp of UK tax.
- You will learn to compute income tax, corporation tax, capital gains tax, inheritance tax, and VAT with confidence.
- You will understand how the UK tax system is administered, including self-assessment and payment deadlines.
- You will grasp the basics of tax planning, spotting legitimate ways to reduce a liability.
These are the practical competencies of a working tax professional. Keep in mind this guide is for TX-UK; ACCA also offers other tax variants, so match your paper to the tax system you will sit.
Syllabus & topics covered
The syllabus follows a logical path through the UK tax system. In essence, you will master five major taxes — income tax and national insurance for individuals, capital gains tax and inheritance tax on assets and estates, corporation tax for companies, and VAT on goods and services — all set within a clear understanding of how the tax system is administered. The main areas are:
The UK tax system and its administration
Why the tax system exists, how it is administered, self-assessment, and the payment deadlines you must know precisely.
Income tax and NIC liabilities
Employment, self-employment and investment income. A guaranteed 15-mark Section C question — one of the twin pillars of your revision.
Chargeable gains for individuals
Capital gains tax: disposals of assets and the main reliefs available to individuals.
Inheritance tax
Lifetime transfers and the tax arising on death. Accessible marks that are too often left behind.
Corporation tax liabilities
Adjusted trading profits and capital allowances. The other guaranteed 15-mark Section C question.
Value added tax (VAT)
Registration, returns, and the core VAT rules — another source of accessible marks if you keep it in your revision.
Employability and technology skills
The CBE skills you need to sit the exam confidently — spreadsheets, response tools and the exam platform itself.
Every tax is examinable, but income tax and corporation tax must form the twin pillars of your revision because they are effectively guaranteed in Section C. A vital technical point: TX is based on a specific Finance Act, and the rates and allowances change every year. Exams from June 2026 to March 2027 are based on Finance Act 2025, so always study materials aligned to your exact sitting. Using outdated rates is one of the most common and avoidable causes of lost marks.
TX exam format
TX is a three-hour computer-based exam worth 100 marks, with every question compulsory. Helpfully, you are provided with a tax rates and allowances sheet to work from. It is divided into three sections.
The two 15-mark Section C questions focus specifically on income tax and corporation tax computations. Section C is expert-marked, meaning every working is examined, so showing clear, methodical calculations is essential to earning full credit.
Where TX fits in the ACCA pathway
TX sits in Applied Skills as the core UK taxation paper. It is the launch pad for specialist tax study and leads directly into ATX if you choose that option at Strategic Professional.
Completing Applied Knowledge and Applied Skills earns the ACCA Advanced Diploma in Accounting and Business. The foundations you build in TX lead naturally into ATX.
How to prepare for TX
TX is a precision paper: marks are earned through accurate, well-laid-out computations. Students who learn the rules and practise their computations tend to succeed. Approach it methodically, keep your workings tidy, and a strong pass is well within your reach.
- Drill the computations. Work full income tax and corporation tax computations repeatedly until the pro forma is automatic.
- Show every working. Section C is manually marked, so clear workings capture method marks even when a final figure slips. Skipping or hiding workings loses marks even when the method is correct.
- Learn the rules precisely. Tax is rules-based, so know the rates, reliefs, and deadlines exactly.
- Use the correct Finance Act. Study only materials aligned to your specific sitting. Revising from the wrong Act all but guarantees incorrect answers.
- Consult the examiner's reports. They reveal the recurring computational errors that cost candidates marks.
- Rehearse on the CBE Practice Platform, and do not neglect IHT and VAT. Dwelling on Sections A and B leaves the computation-heavy Section C rushed.
Study TX with Vertex
Our specialist tax tutors teach every computation step by step, fully aligned to the latest Finance Act — with worked examples, exam-style practice, and support trusted by students across 88 countries.
- Step-by-step computation teaching
- Materials aligned to the latest Finance Act
- Worked examples & exam-style practice
- One-to-one tutor support