ACCA TX-UK — Taxation Syllabus 2026
TX at a Glance
TX (formerly F6) covers the UK tax system including income tax, corporation tax, capital gains tax, inheritance tax, VAT, and National Insurance. It's a highly practical paper requiring you to compute taxes accurately under time pressure.
Complete TX-UK Syllabus 2026 — Section by Section
Section A — The UK Tax System
- Structure of the UK tax system: direct vs indirect taxes.
- Sources of tax law: Parliament, HMRC, and case law.
- Ethics and professional responsibilities of a tax adviser.
- Tax avoidance vs evasion; GAAR (General Anti-Abuse Rule).
Section B — Income Tax
- Employment income: benefits in kind, P11D, and PAYE.
- Trading income: adjustment of profits, basis periods, and cash basis.
- Property income: rental profits, furnished holiday lettings.
- Investment income: dividends, savings interest, and the personal savings allowance.
- Personal allowance, income tax bands and rates (basic, higher, additional).
- Pension contributions and Gift Aid — extended basic rate band.
- Losses: trading loss relief, set-off against total income, and carry-forward.
Section C — Capital Gains Tax (CGT)
- Chargeable assets, disposals, and the annual exempt amount.
- CGT computation: proceeds less cost, enhancement expenditure, and incidental costs.
- Part disposals, connected persons, and market value rule.
- Reliefs: Gift Relief, Investors' Relief, Rollover Relief, and PRR.
- Shares: share matching rules, FIFO pooling, and bonus/rights issues.
Section D — Corporation Tax
- Scope: UK-resident companies, definition of accounting period.
- Computation of trading profits; capital allowances: AIA, WDA, FYA, pools.
- Corporation tax rates (main rate, small profits rate, marginal relief).
- Losses: current period, carry-back, and carry-forward; group relief.
- Chargeable gains for companies: indexation allowance.
Section E — VAT & National Insurance
- VAT: registration thresholds, taxable/exempt/zero-rated supplies.
- VAT schemes: annual accounting, cash accounting, flat rate scheme.
- Input tax recovery; partial exemption (basic method).
- National Insurance: Class 1, 1A, 2, and 4 — who pays and how much.
Download TX Resources — Free
Get the official ACCA TX-UK syllabus guide or our study notes with tax computation templates.
TX — Frequently Asked Questions
Does TX use UK or Indian tax law?
The standard TX variant is UK-based (TX-UK). Indian students sit the same TX-UK exam. The syllabus uses UK tax legislation, so study UK-specific rates and rules.
How often do TX rates change?
Tax rates are updated every year based on the UK Finance Act. ACCA publishes the applicable rates for each exam session — always check the ACCA website before your exam for the current Finance Act year.