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ACCA ATX · Advanced Taxation

Everything you need to pass ACCA ATX.

Covers complex tax planning for individuals and companies, international tax issues, and ethical responsibilities in tax advice. £199 on its own, or all six Strategic Professional papers for £499, with lifetime access.

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  • 3h 15m exam length
  • Mar, Jun, Sep, Dec exam sessions
  • Strategic Professional Option paper
  • £199 on its own, lifetime access

Taught by experts

Real experts behind every ATX course.

The qualified-accountant tutors who teach the paper, with an AI Tutor in every lesson.

Lynne Woolley, VIVA tutorLynne Woolley
ATX

Lynne Woolley is VIVA's tutor for ACCA Taxation (TX) and Advanced Taxation (ATX).

ACCA ATX
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The syllabus

What ATX covers.

Advanced Taxation (ATX) builds on TX with complex multi-tax computations, tax planning advice, and ethical considerations. You'll deal with sophisticated scenarios involving inheritance tax, stamp duty land tax, and international taxation - at the level of a senior tax adviser.

  • Complex income tax and corporation tax planning
  • Inheritance tax and estate planning
  • Stamp Duty Land Tax and SDLT planning
  • International tax: double tax relief, transfer pricing
  • Ethical issues in tax planning advice
  • Tax administration and HMRC enquiries

The course, section by section

9 sections · 365 lessons · 25h 51m of video

  1. 01 A. The UK tax system and its administration 2 modules9 lessons42m of video
    1. Introduction to tax (TX revision) 5 lessons 20m
      1. Introduction to tax 5m
      2. Sources of law and practice 3m
      3. Avoidance and evasion 7m
      4. Double taxation 2m
      5. Ethics and professional approach 3m
    2. Ethics and law 4 lessons 22m
      1. Professional ethics 9m
      2. Anti-money laundering regulations 1m
      3. Tax avoidance vs evasion 6m
      4. Ethical responsibility and practices 6m
  2. 02 B. Income tax 16 modules117 lessons8h 27m of video
    1. Self assessment (TX revision) 6 lessons 33m
      1. Overview - self assessment 4m
      2. Time limits 3m
      3. Penalties and interest 13m
      4. Payments on account 9m
      5. Record keeping 1m
      6. Compliance checks 3m
    2. Income tax calculation (TX revision) 15 lessons 56m
      1. Introduction 2m
      2. Scope of income tax 2m
      3. Chargeable and exempt income 3m
      4. Personal allowance 4m
      5. Tax bands and rates 3m
      6. The income tax proforma 9m
      7. Employment income and trade profit proformas 2m
      8. Interest and other income 3m
      9. Income tax liability and illustration 3m
      10. PA reduction and illustration 5m
      11. Setting off the PA and illustration 3m
      12. Qualifying loans and illustration 3m
      13. Paying royalties 1m
      14. Marriage allowance and illustration 4m
      15. Jointly owned property, taxation of children and illustration 9m
    3. Employment income (TX revision) 15 lessons 1h 13m
      1. Employment income overview 9m
      2. Basis of assessment 4m
      3. The employment income proforma 2m
      4. Employment benefits 6m
      5. Benefits - cash equivalent 1m
      6. Company car benefit 7m
      7. Illustration - diesel company car benefit 3m
      8. Private fuel benefit 4m
      9. Van benefit 2m
      10. Beneficial loan benefit 4m
      11. Living accommodation benefit 8m
      12. Use/gifts of assets and admin of benefits 7m
      13. Allowable deductions including travel expenses 6m
      14. PAYE system 5m
      15. IT employment income - question 5m
    4. Employment income - ATX issues 10 lessons 52m
      1. Share schemes - introduction 4m
      2. CSOP 3m
      3. EMI 2m
      4. SAYE and SIPs 8m
      5. Illustration - share scheme 9m
      6. Termination payments 8m
      7. Illustration - termination payments 6m
      8. Personal service company 5m
      9. Deemed payment calculation 4m
      10. Other sized clients and DDP illustration 3m
    5. National insurance - employment (TX revision) 5 lessons 12m
      1. Introduction and tax tables 2m
      2. Employment 4m
      3. Illustration - employment 2m
      4. Self-employment 3m
      5. National Insurance - question approach 1m
    6. Property income (TX revision) 6 lessons 24m
      1. Property income 7m
      2. Illustration - property income 5m
      3. Furnished holiday lettings 4m
      4. Rent-a-room relief 2m
      5. Grant of short lease 4m
      6. Property losses and planning 2m
    7. Investment income (TX revision) 4 lessons 11m
      1. Savings income 2m
      2. Dividend income and exempt investment income 2m
      3. Accrued income scheme 3m
      4. Investment income - planning and question 4m
    8. Trust income 3 lessons 19m
      1. Overview of trusts 6m
      2. Trust income tax implications 9m
      3. Real estate investment trust (REIT) 4m
    9. Investment income - ATX 9 lessons 27m
      1. Introduction and ISAs 3m
      2. EIS 4m
      3. SEIS 3m
      4. VCT 2m
      5. Illustration - EIS and VCT 4m
      6. Withdrawal of relief 1m
      7. Illustration - sale of EIS shares 3m
      8. Choice of investment 4m
      9. Raising finance 3m
    10. Pensions 6 lessons 24m
      1. Overview of pensions 4m
      2. Tax relief and illustrations - part 1 3m
      3. Tax relief and illustrations - part 2 5m
      4. Annual allowance 4m
      5. Illustration - annual allowance 7m
      6. Pension benefits 1m
    11. Overseas aspects of income tax 8 lessons 42m
      1. Introduction and residence status 9m
      2. Illustration - statutory residence tests 5m
      3. Split year rules and illustration 6m
      4. Basis of assessment 1m
      5. The FIG regime 7m
      6. Illustration - foreign income claim 3m
      7. DTR and illustration 6m
      8. Multiple sources of overseas income and illustration 5m
    12. Self-employment (TX revision) 7 lessons 30m
      1. Overview of self-employment 2m
      2. Badges of trade 4m
      3. Calculation of trade profit 11m
      4. Illustration - tax adjusted profit calculation 1m
      5. Private expenditure, goods for own use and illustration - "Chloe" 3m
      6. Self-employment - question 5m
      7. Cash basis 4m
    13. Capital allowances (TX revision) 9 lessons 52m
      1. Introduction to capital allowances 7m
      2. Main pool part 1 4m
      3. Main pool part 2 10m
      4. AIA part 1 10m
      5. AIA part 2 4m
      6. First year allowance and short life assets 5m
      7. SBA part 1 7m
      8. SBA part 2 3m
      9. Capital allowances - question approach 2m
    14. Capital allowances - ATX 6 lessons 19m
      1. Cessations of trade 4m
      2. Cessation of trade illustration 4m
      3. Succession of trade to connected party 2m
      4. Succession of trade illustration 3m
      5. AIA for related businesses 2m
      6. Hire purchase and leasing 4m
    15. Relief for trade losses (TX revision) 7 lessons 27m
      1. Continuing trades 7m
      2. Illustration - CY/PY 4m
      3. Illustration - trade loss against gains 3m
      4. Restriction on loss relief and illustration 5m
      5. Opening years losses and illustration 3m
      6. Closing years losses and illustration 2m
      7. Relief for trade losses - planning and question approach 3m
    16. Basis of assessment 1 lesson 6m
      1. Tax year basis, transition profits and illustration 6m
  3. 03 C. Capital gains tax 8 modules79 lessons4h 12m of video
    1. Introduction to CGT (TX revision) 9 lessons 24m
      1. The scope of CGT 3m
      2. Exempt assets 2m
      3. CGT computation 3m
      4. Illustration - CGT computation 1m
      5. Capital losses and illustration 4m
      6. Part disposals and illustration 3m
      7. Connected persons 3m
      8. Lost, destroyed or damaged assets 4m
      9. Comparison between individuals and companies 1m
    2. Wasting and non-wasting chattels (TX revision) 5 lessons 12m
      1. Key terms 1m
      2. Wasting chattels 2m
      3. Non-wasting chattels 3m
      4. Illustrations - £6,000 rule 4m
      5. Wasting assets 2m
    3. Shares and securities (TX revision) 8 lessons 28m
      1. Disposal of shares - valuation 2m
      2. Disposal of shares - share matching rules 3m
      3. Illustrations - share matching rules 5m
      4. Bonus issues and rights issues 2m
      5. Illustrations - bonus issues and rights issues 5m
      6. Takeovers and reorganisations 6m
      7. Illustration - takeovers 5m
      8. Comparison between individuals and companies
    4. CGT reliefs (TX revision) 13 lessons 40m
      1. Business assets disposal relief 3m
      2. Illustrations - BADR 5m
      3. Investors' relief 2m
      4. Illustration - investors' relief 4m
      5. Rollover relief 3m
      6. Illustrations - rollover relief 3m
      7. Depreciating assets and illustration 3m
      8. Gift relief 3m
      9. Restriction of gift relief and illustration 3m
      10. Private residence relief 4m
      11. Illustration - PRR 3m
      12. Letting relief and illustration 3m
      13. Comparison between individuals and companies 1m
    5. CGT computations for ATX 16 lessons 44m
      1. Connected persons 4m
      2. Spouse transfers 2m
      3. Spouse transfer illustration 4m
      4. Delaying disposals 2m
      5. Small part disposals of land 1m
      6. Illustration - small part disposals of land 5m
      7. Wasting assets and illustration 2m
      8. Sale of a lease 1m
      9. Illustration - sale of a lease 1 2m
      10. Length of lease calculation 1m
      11. Illustration - sale of a lease 2 2m
      12. Lost and destroyed assets 8m
      13. Damaged assets 4m
      14. Negligible value claims 2m
      15. Capital losses in year of death 1m
      16. Partnership CGT 3m
    6. Shares and securities for ATX 9 lessons 36m
      1. Introduction and sale of rights nil paid 4m
      2. Illustration - sale of rights 5m
      3. Qualifying corporate bonds (QCBs) 1m
      4. Reorganisations and takeovers 4m
      5. Illustration - takeover 1 5m
      6. Cash and QCB consideration 3m
      7. Illustration - takeover 2 5m
      8. Disapply paper for paper, QCBs and BADR 3m
      9. Illustration - disapplication of paper for paper 6m
    7. CGT reliefs for ATX 12 lessons 44m
      1. BADR advanced rules 4m
      2. Illustration - BADR 4m
      3. Incorporation relief 7m
      4. Illustration - incorporation relief 5m
      5. Interaction of BADR and incorporation relief 2m
      6. Illustration - BADR and incorporation relief 6m
      7. Gift relief 1m
      8. Illustration - gift relief 2m
      9. EIS reinvestment relief 3m
      10. EIS reinvestment relief illustration 2m
      11. SEIS reinvestment relief 3m
      12. SEIS reinvestment relief illustration 5m
    8. Overseas aspects of CGT 7 lessons 24m
      1. Basis of assessment 1m
      2. Temporary non-resident 3m
      3. Illustration - temporary non-resident 3m
      4. Disposal of UK land by non-UK residents and illustration 3m
      5. Non-UK residents - further aspects 5m
      6. The FIG regime and illustration 6m
      7. DTR and illustration 3m
  4. 04 D. Inheritance tax 4 modules30 lessons2h 3m of video
    1. Inheritance tax (TX revision) 13 lessons 1h 1m
      1. Introduction to IHT 3m
      2. Transfer of value 3m
      3. Lifetime transfers 6m
      4. Illustration - gifts 2m
      5. PET and illustration 2m
      6. CLT and illustration 5m
      7. IHT - question approach and question 7m
      8. Revisiting lifetime transfers on death - PET 3m
      9. Revisiting lifetime transfers on death - CLT 5m
      10. The death estate 5m
      11. Illustrations - the death estate 6m
      12. IHT administration and planning ideas 6m
      13. A comprehensive IHT question 8m
    2. ATX aspects of IHT 1 8 lessons 25m
      1. RNRB tapering 3m
      2. Special valuation rules 3m
      3. Illustration - valuation rules 2m
      4. Related property and illustration 4m
      5. Fall in value relief 1m
      6. Illustration - fall in value relief 3m
      7. Business property relief 6m
      8. Agricultural property relief 3m
    3. ATX aspects of IHT 2 6 lessons 25m
      1. The death estate 4m
      2. Quick succession relief 4m
      3. Variations 5m
      4. Death gifts to charity 4m
      5. Gifts with reservation of benefit 6m
      6. IHT administration 2m
    4. Overseas aspects of IHT 3 lessons 12m
      1. Long-term UK resident 5m
      2. Excluded property and location of assets 3m
      3. DTR and illustration 4m
  5. 05 E. Trusts 1 module3 lessons13m of video
    1. Capital taxes for trusts 3 lessons 13m
      1. Reminder of trusts 3m
      2. IHT implications of trusts 4m
      3. CGT implications of trusts 6m
  6. 06 F. Corporate tax 11 modules76 lessons5h 20m of video
    1. Scope of corporation tax (TX revision) 7 lessons 27m
      1. The scope of corporation tax 2m
      2. Tax tables 2m
      3. Accounting periods 3m
      4. Basic corporation tax proforma 1m
      5. Treatment of dividends 1m
      6. Calculating the CT liability - part 1 7m
      7. Calculating the CT liability - part 2 11m
    2. Calculating taxable total profits (TX revision) 9 lessons 45m
      1. Trade profit and illustrations 11m
      2. Capital allowances and illustration 7m
      3. Non-trade income 2m
      4. UK property income 2m
      5. Illustration - UK property income 3m
      6. Qualifying charitable donations 2m
      7. Long period of account 3m
      8. Illustration - long period of account 6m
      9. TTP - question 9m
    3. Loss relief for corporation tax (TX revision) 6 lessons 22m
      1. Overview 4m
      2. Trade losses 3m
      3. UK property losses 1m
      4. Capital losses 1m
      5. Illustrations - capital losses 9m
      6. Recap - individual and company losses 4m
    4. Groups of companies (TX revision) 6 lessons 34m
      1. Group relief - part 1 8m
      2. Group relief - part 2 6m
      3. Group relief - part 3 7m
      4. Illustration - group relief 6m
      5. Chargeable gains group 6m
      6. Group scenarios 1m
    5. Chargeable gains for companies (TX revision) 7 lessons 24m
      1. Chargeable gains for companies - overview 1m
      2. Chargeable gains in companies 2m
      3. Indexation allowance 2m
      4. Illustration - indexation allowance 1m
      5. Share matching rules 6m
      6. Takeovers and reorganisations 5m
      7. Chargeable gains for companies - question 7m
    6. Corporation tax computations - ATX 7 lessons 28m
      1. Intangible fixed assets 6m
      2. Intangible rollover relief 4m
      3. Research and development 6m
      4. Transfer pricing 5m
      5. Thin capitalisation 3m
      6. SSE 2m
      7. Illustration - SSE 2m
    7. Corporation tax losses - ATX 6 lessons 26m
      1. Non-trade losses 8m
      2. Loan relationship deficits 5m
      3. Choosing loss relief 2m
      4. Illustration - company loss relief 6m
      5. Restrictions on brought-forward losses 2m
      6. Losses and changes in ownership 3m
    8. Group structures - ATX 7 lessons 35m
      1. Allocating the AIA 2m
      2. Group relief planning 8m
      3. Gains group 5m
      4. Illustration - degrouping charge 6m
      5. Consortium relief 6m
      6. IFA reliefs 2m
      7. Transfer of trade and assets 6m
    9. Overseas aspects of CT 10 lessons 35m
      1. Residency status 5m
      2. Trading overseas 10m
      3. Overseas companies in the UK 1m
      4. OECD Model double tax treaty 2m
      5. Double taxation relief 1m
      6. Illustration - DTR 2m
      7. CT deductions and overseas income and illustration 3m
      8. Unrelieved foreign tax 1m
      9. Controlled foreign companies 7m
      10. Illustration - CFC 3m
    10. Close companies 7 lessons 24m
      1. Close companies 5m
      2. Benefits to shareholders and illustration 4m
      3. Loans to shareholders 4m
      4. Illustration - loan to shareholders 6m
      5. Qualifying loan interest 1m
      6. Close investment holding companies 1m
      7. Companies with investment business 3m
    11. Winding up a company 4 lessons 20m
      1. Share buybacks 7m
      2. Illustration - share buybacks 3m
      3. Illustration - accounting periods 2m
      4. Tax implications of liquidation and winding up 8m
  7. 07 G. Stamp taxes 1 module4 lessons13m of video
    1. Stamp taxes 4 lessons 13m
      1. Stamp taxes overview 1m
      2. Stamp taxes on share purchases 5m
      3. Stamp duty land tax (SDLT) 3m
      4. Stamp taxes and groups 4m
  8. 08 H. VAT 3 modules15 lessons1h 27m of video
    1. Introduction to VAT (TX revision) 6 lessons 36m
      1. Scope of VAT 4m
      2. Types of supply 4m
      3. VAT registration 9m
      4. VAT returns 3m
      5. VAT invoices 5m
      6. Recovering input VAT 11m
    2. Further VAT issues (TX revision) 6 lessons 25m
      1. Cash accounting scheme 4m
      2. Annual accounting scheme 4m
      3. Flat rate scheme 4m
      4. Penalties 7m
      5. VAT groups 3m
      6. Imports and exports 3m
    3. ATX VAT issues 3 lessons 26m
      1. Land and buildings 9m
      2. Partial exemption 11m
      3. Capital goods scheme (CGS) 6m
  9. 09 I. Tax planning 5 modules32 lessons3h 14m of video
    1. Tax planning 1 7 lessons 42m
      1. Married couples 7m
      2. Employment packages 3m
      3. Illustration - employment packages 6m
      4. Investing personal funds 4m
      5. Share schemes summary and illustration 10m
      6. Property investment 4m
      7. Evaluating share schemes 8m
    2. Tax planning 2 6 lessons 42m
      1. Basic CGT planning 4m
      2. Spouse tax planning and illustration 6m
      3. Financing a new business 8m
      4. Incorporation relief planning and illustration 9m
      5. IHT planning 9m
      6. Illustration - IHT planning 6m
    3. Tax planning 3 7 lessons 32m
      1. Employed vs self-employed 5m
      2. Sole trader vs company 9m
      3. Tax-efficient year-end dates 3m
      4. Choosing loss relief 2m
      5. Taking on a partner vs employee 3m
      6. Evaluating proposals 3m
      7. Illustration - sole trader or company 7m
    4. Tax planning 4 6 lessons 42m
      1. Timing of capital expenditure and illustration - "Madison" 4m
      2. Illustration - "Kelsey" 5m
      3. Tax implications of incorporation 7m
      4. Illustration - sale of business 8m
      5. Company disposal of a business 11m
      6. Illustration - MBO 7m
    5. Tax planning 5 6 lessons 36m
      1. Group tax minimisation using losses 3m
      2. DTR and transferring losses 5m
      3. Overseas expansion 7m
      4. Share investment exit strategies 7m
      5. Illustration - "Geraldine" 7m
      6. Planning for winding up and illustration 7m

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ACCA Strategic Professional

ATX is one of the four Strategic Professional Options. You sit SBL and SBR, plus two of the four Options.

See all of Strategic Professional →
  1. SBL Strategic Business Leader
  2. SBR Strategic Business Reporting
  3. AAA Advanced Audit and Assurance
  4. AFM Advanced Financial Management
  5. APM Advanced Performance Management
  6. ATX Advanced Taxation You are here

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Questions

The things students ask before buying.

What does the ATX course include?

Expert video lessons from qualified-accountant tutors across the ATX syllabus, with an AI Tutor in every lesson and your progress saved as you go. £199 on its own, with lifetime access.

How is ATX examined?

The ATX exam is 3h 15m long. ATX is sat in the March, June, September and December sessions.

Does the course cover the whole ATX syllabus?

Yes. The video lessons cover every section of the ATX syllabus, and the AI Tutor in each lesson answers questions on it as you study.

Do ACCA courses include mock exams?

ACCA courses are taught courses: video lessons with an AI Tutor in every lesson. Online mock exams with marking are part of our CIMA courses.

Is it cheaper to buy the whole Strategic Professional level?

The Strategic Professional pack is £499 and covers every paper in the level, however many you have left. Anything you have already bought comes off the pack price, so buying one paper first never costs you more.

How long do I have access?

Lifetime access, on every course. There is no subscription and no renewal - if you need to resit, or come back to the material years later, it is still there.

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