Taxation: UK (TX)
150 questions mapped to the official ACCA TX-UK syllabus (S26-J27), updated for Finance Act 2025. Covers income tax, NIC, CGT, IHT, corporation tax and VAT. Filter by section, work at your own pace, see explanations for every answer, or switch to Exam Sim mode for a timed TX mock exam under real exam conditions.
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The TX exam format
3 hours, 100 marks in total. All questions are compulsory. The pass mark is 50%.
| Section A | 15 objective test questions worth 2 marks each | 30 marks |
|---|---|---|
| Section B | 3 case questions, each with 5 objective test questions worth 2 marks | 30 marks |
| Section C | 2 constructed response questions worth 20 marks each | 40 marks |
Source: the official ACCA syllabus and study guide for this paper. Always check the current version on the ACCA website before you sit.
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↓ Download PDFSample TX questions
Three questions from this bank, each with its answer and worked explanation. The quiz above draws from all 150.
Petra was provided with a petrol company car throughout the tax year 2025-26. The list price is £28,000 and CO2 emissions are 55 grams per kilometre (the base level: 17%). Petra contributes £50 per month towards the private use of the car. What is the taxable car benefit for 2025-26?
- £4,160
- £4,760
- £3,560
- £4,340
Show answer and explanation
Answer: A. Car benefit = (List price × appropriate %) − employee contributions. At 55g/km, the percentage is 17%. Gross benefit = £28,000 × 17% = £4,760. Employee contributions = £50 × 12 = £600. Taxable benefit = £4,760 − £600 = £4,160. Option B (£4,760) ignores the employee's contribution. Option C uses an incorrect percentage. Option D is also incorrect. The taxable benefit is £4,160.
Which of the following costs is NOT allowable in computing a company's tax-adjusted trading profit?
- Salaries and wages paid to employees
- Depreciation charged in the accounts
- Professional fees for preparing the company's tax return
- Staff training costs related to the trade
Show answer and explanation
Answer: B. Depreciation is not an allowable deduction for corporation tax — it is added back and capital allowances are claimed instead. Salaries (A), tax return preparation fees (C), and staff training (D) are all allowable trading expenses incurred wholly and exclusively for the purposes of the trade.
Luca sold a painting in December 2025 for £28,000. He had bought it in June 2015 for £11,000. Selling costs were £500. What is the chargeable gain before the annual exempt amount?
- £17,000
- £17,500
- £28,000
- £16,500
Show answer and explanation
Answer: D. Chargeable gain = Proceeds − Cost − Selling costs = £28,000 − £11,000 − £500 = £16,500. Option A (£17,000) ignores the selling costs. Option C is the gross proceeds. Option D adds the selling costs instead of deducting them.
About this question bank
150 questions across 6 syllabus sections, each mapped to a reference in the official ACCA syllabus for TX and each with a worked explanation. All 150 are multiple choice.
- Written to the ACCA syllabus and study guide for exams from September 2026 to June 2027, with tax rules under Finance Act 2025.
- Spotted a mistake? Report it and it will be corrected.
| Syllabus section | Questions |
|---|---|
| A: UK Tax System & Administration | 15 |
| B: Income Tax & NIC | 45 |
| C: CGT | 25 |
| D: IHT | 15 |
| E: Corporation Tax | 30 |
| F: VAT | 20 |