ACCA ATX UK Technical articles. Updated for latest FA Act

by Eduyush Team

ACCA ATX-UK technical articles — Finance Act 2025 edition, by topic, with exam tips

This is a complete, organised index of every official ACCA Advanced Taxation – United Kingdom (ATX-UK) technical article and tutor video — grouped by topic, linked to the current source pages, and annotated with an Eduyush insight on how each is examined. This hub covers the UK variant only.

ATX-UK is a planning-and-advice paper, not a computation drill. It builds directly on TX-UK, but the marks come from giving commercial, client-focused advice, comparing options, and spotting how taxes interact — plus the professional skills marks for how you communicate it. If you've come from TX-UK, start with the "stepping up" article in the exam-technique section.

⚠️ Use the right Finance Act. ATX-UK is examined under a specific Finance Act, and the articles below are the Finance Act 2025 editions — relevant for sittings in June, September and December 2026, and March 2027. Rates, allowances and reliefs change every year, so revising from an older edition is an easy way to lose marks. Always confirm the edition matches your exam sitting.
100marks total
50%pass mark
60Section A marks
~40–45%recent pass rate
How ATX-UK is examined: a 3-hour 15-minute computer-based exam. Section A has two compulsory questions — Question 1 (35 marks) and Question 2 (25 marks), 60 marks in total, and includes professional skills marks. Section B has two compulsory questions of 20 marks each (40 marks). Questions are scenario-based advice requirements spanning more than one tax. Pass mark 50%. See how ATX compares across all papers →
The ATX-UK mindset: the examiner rewards advice, not recitation. Answer the requirement actually asked, in the right format for the client, and bring in the interactions the scenario invites — incorporation, profit extraction, IHT-and-CGT on the same asset, or the overseas angle. The reference "tax tables" are provided in the CBE, so practise using them rather than memorising every figure.
Jump to a topic ★ Start here (FA 2025) Corporation tax & groups Owner-managed business IHT, CGT & trusts International Exam technique 🎬 Video library

Read these firstFinance Act 2025 & overview

Finance Act 2025FA 2025 · PDF

Insight: Summarises the changes made by the UK Finance Act 2025 — the rates and reliefs you'll be examined on for June 2026 to March 2027. Read this first and make sure every figure you rely on comes from here.

ATX-UK – Summary of available articles

Insight: ACCA's own overview and synopsis of the current technical articles — a useful map of what's available and where each fits in your revision.

Companies & groupsCorporation tax & groups

A reliable Section A theme — the company life cycle and the group reliefs, examined as planning decisions.

Corporation taxRead first

Insight: Follows a company as it begins trading, acquires a business and invests overseas, drawing out the tax implications of each commercial decision. The model for how ATX frames corporate planning.

Corporation tax – group relief

Insight: The group-relief rules and the planning issues that come with them. Know the group definitions cold — they decide which relief is even available.

Corporation tax – groups and chargeable gains

Insight: Capital-gains groups and the planning issues they raise — assumes you know the basics and pushes into exam-level application. Pair it with the group-relief article.

Unincorporated & owner-managedThe owner-managed business

Choice of vehicle, profit extraction and the business life cycle — classic ATX advice territory.

Taxation of the unincorporated business – the new business

Insight: The choice of business vehicle and the first years of trading — incorporation vs sole trader is a recurring "advise the client" requirement.

Taxation of the unincorporated business – the existing business

Insight: Extracting profits, changing the accounting date and the final years of a business — the back half of the life cycle, and a strong source of planning points.

Capital taxesInheritance tax, CGT & trusts

Where ATX really tests interactions — the same transaction often triggers both IHT and CGT.

Inheritance tax and capital gains taxHigh value

Insight: The occasions where both CGT and IHT bear on the same transaction, with worked advice illustrations. Spotting the interaction — and the reliefs that resolve it — is exactly what earns the higher marks.

Trusts and tax

Insight: A complex area made manageable — the article flags which trust rules are examinable and which aren't, so you don't over-study. Know the boundary.

Cross-borderInternational personal tax

International aspects of personal taxation

Insight: The rules for individuals coming to or leaving the UK, a clear set of questions to determine UK liability, and the basics of double tax relief and treaties. Increasingly tested as residence and the foreign income and gains regime evolve.

Learn ATX-UK on video — BPP online course

Official BPP Enhanced Classroom (ECR) recorded lectures for ATX-UK, with exam-standard practice and tutor feedback. Authorised reseller pricing.

View BPP ATX course →

Study from the books — BPP ATX

Official BPP study text and exam kit for the Strategic Professional papers, including ATX-UK — and the right Finance Act edition for your sitting.

Shop BPP ATX books →

Often the difference between a pass and a failATX-UK exam technique

ATX-UK is as much about technique as technical knowledge. These ACCA articles are worth as much revision time as the topics themselves.

Stepping up from TX-UK to ATX-UKStart here

Insight: ATX-UK is underpinned by TX-UK — this article bridges the gap from computation to advice. Read it before anything else if you've just come up from TX.

Examiner's approach to ATX-UK

Insight: The aim, structure and format of the exam straight from the examining team — read it early so you know what you're being marked against.

Guidance on answering Section A questions

Insight: How to handle the two big compulsory Section A questions, which carry 60 of the 100 marks — the single most important place to get your technique right.

Improving your performance in ATX-UK

Insight: The four pillars of technique — reading the question, satisfying the requirement, thinking, and time management — plus a guide to the other technical articles.

Exam technique and fundamental technical issues

Insight: Two aspects of technique plus the fundamental technical areas you must master — useful both at the start of study and just before the exam.

Passing the ATX-UK exam

Insight: The two things that decide success — technical knowledge and exam technique — and how to balance them.

Making the best use of the tax tablesPDF

Insight: The reference tables are built into the CBE — this guide shows how to find and apply them quickly under time pressure, so you're not relying on memory for every rate.

Passing Strategic Professional exams

Insight: Cross-paper guidance on what it takes to pass at Strategic Professional level — the application and professional-skills mindset that ATX shares with SBL and the other options.

Watch, don't just readACCA topic-explainer video library

Short tutor-led videos from ACCA on the trickier ATX-UK topics — including how to earn the professional skills marks.

▶ IncorporationOwner-managed business ▶ Company purchase of own sharesCorporation tax ▶ Chargeable gains – takeoversCapital gains ▶ Capital gains tax vs inheritance taxCapital taxes ▶ Tax planning for couplesPersonal planning ▶ Foreign income and gains schemeInternational ▶ EIS & SEISReliefs ▶ VAT on land and buildingsVAT ▶ VAT partial exemptionVAT ▶ Deadlines & penalties across taxesAdministration ▶ How to earn professional skills marksExam technique

From EduyushATX-UK study companions

TX-UK technical articlesThe paper ATX builds on — revise the foundation ACCA pass rates, all papersWhere ATX sits on difficulty Which ACCA exams to take togetherPlan ATX alongside the right options ACCA exam datesCheck which Finance Act applies to you

Quick answersATX-UK technical articles — FAQ

The articles linked here are the Finance Act 2025 editions, examinable for sittings in June, September and December 2026, and March 2027. ATX-UK rates and reliefs change with each Finance Act, so always match the edition to your exam sitting rather than revising from older-year material.
ATX-UK is a 3-hour 15-minute computer-based exam. Section A has two compulsory questions — Question 1 worth 35 marks and Question 2 worth 25 marks (60 marks total) — and includes professional skills marks. Section B has two compulsory questions worth 20 marks each (40 marks). The pass mark is 50%, and the questions are scenario-based advice requirements that often span more than one tax.
ATX-UK is built directly on TX-UK but shifts from computation to advice. You're expected to advise clients, compare options, and recognise how different taxes interact on the same transaction — and you earn professional skills marks for how clearly and commercially you communicate. The "stepping up from TX-UK to ATX-UK" article is the best place to understand the jump.
No — the reference tax tables are provided within the CBE software. The skill is finding and applying the right figures quickly, which is why ACCA publishes a guide to making the best use of the tax tables. Practise with them so you're fluent in the exam rather than trying to recall every rate from memory.

All in one placeACCA Strategic Professional technical articles

Jump to another Strategic Professional paper

Every Strategic Professional technical-article hub, organised the same way — the two Essentials plus the four Options.

SBLStrategic Business Leader · Essentials SBRStrategic Business Reporting · Essentials AFMAdvanced Financial Mgmt · Option APMAdvanced Performance Mgmt · Option ATXAdvanced Taxation (UK) · You're here AAAAdvanced Audit & Assurance · Option

Ready to advise like a tax professional?

ATX-UK rewards planning, judgement and clear advice on the right Finance Act. Study with official BPP ATX lectures, or pair the current BPP books with these technical articles and practise full advice questions to time.

BPP ATX online course   BPP ATX books

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