Study ACCA TX Taxation with Learnsignal

What Is ACCA TX?

ACCA Taxation (TX) — formerly F6 — is an Applied Skills paper providing a comprehensive grounding in the UK tax system. It is highly knowledge-intensive, requiring accurate application of tax legislation under time pressure. TX is the prerequisite for Advanced Taxation (ATX) at Strategic Professional level.

Exam Format

Three hours. Section A: 15 OT questions (15 marks). Section B: three OT case scenarios (30 marks). Section C: one personal tax question (35 marks) and one corporate tax question (20 marks). All compulsory.

Core Syllabus Areas

Income tax: employment income (benefits in kind, PAYE), trading income (basis of assessment, capital allowances), property income, investment income, pension contributions, and the income tax computation. Corporation tax: taxable trading profit, capital allowances, chargeable gains for companies, group relief, and R and D relief. Capital gains tax: disposal proceeds, allowable costs, principal private residence relief, entrepreneurs relief, and annual exempt amount. VAT: registration and deregistration, input and output VAT, partial exemption, the VAT return, penalties, and special VAT schemes. Inheritance tax: potentially exempt transfers, chargeable lifetime transfers, the nil rate band, and business property relief.

What You Get with Learnsignal

• Video lectures for every TX topic area with worked calculations and tax computation examples
• Income tax and corporation tax computation practice — build the habit of correct layout
• CGT, VAT, and IHT focused revision sessions
• Full mock exam with tutor marking and feedback