Association of Chartered Certified Accountants · Applied Skills
ACCA TX Taxation: mock exams and practice questions
134 original exam-style questions for ACCA TX Taxation, with full timed mock exams in the real format and an explanation for every answer. Free for everyone until 31 January 2027.
- 134practice questions
- 7syllabus areas
- 3 hoursfull mock, like the real exam
ACCA TX exam format
3 hours, computer-based. Finance Act 2025 applies to exams from June 2026 to March 2027 and in June 2027; the tax rates and allowances are given in the exam. The pass mark is 50%.
| Section | Format | Marks |
|---|---|---|
| A | 15 objective test questions × 2 marks | 30 |
| B | 3 OT cases × 5 questions × 2 marks | 30 |
| C | 1 × 10-mark and 2 × 15-mark constructed-response questions (income tax and corporation tax) | 40 |
| Total | 100 |
Syllabus areas covered
- A · The UK tax system and administration20 questions
- B · Income tax and NIC22 questions
- C · Chargeable gains for individuals28 questions
- D · Inheritance tax14 questions
- E · Corporation tax18 questions
- F · Chargeable gains for companies9 questions
- G · Value added tax23 questions
Try 1 free ACCA TX questions
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Sample question 1 · B · Income tax and NIC
Under the statutory residence test, which ONE of the following individuals is AUTOMATICALLY not UK resident for 2025-26? None of them works full-time overseas.
- A Inge, who was UK resident in each of the three previous tax years and spent 20 days in the UK in 2025-26
- B Marco, who has never been UK resident and spent 190 days in the UK in 2025-26
- C Ruth, who was UK resident in 2024-25 and spent 30 days in the UK in 2025-26
- D Priya, who has never been UK resident and spent 40 days in the UK in 2025-26
Show the answer
Answer: D. The automatic overseas tests (assuming no full-time work abroad) are:
- UK resident in one or more of the previous three tax years: automatically non-resident if in the UK for fewer than 16 days.
- Not UK resident in any of the previous three tax years: automatically non-resident if in the UK for fewer than 46 days.
Priya (never resident, 40 days) meets the 46-day test. Inge (20 days) and Ruth (30 days) were recently resident and exceed 15 days, so their status depends on the remaining automatic UK tests and the sufficient ties test. Marco meets the automatic UK test (183 days or more).
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