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ACCA TX · Taxation

Everything you need to pass ACCA TX.

Covers UK income tax, corporation tax, capital gains tax, VAT, inheritance tax, and tax planning for individuals and companies. £149 on its own, or all six Applied Skills papers for £349, with lifetime access.

Buy TX · £149See the Applied Skills pack
Modern tuition AI Tutor in every lesson Lifetime access as standard
  • 3h exam length
  • Mar, Jun, Sep, Dec exam sessions
  • Applied Skills level
  • £149 on its own, lifetime access

Taught by experts

Real experts behind every TX course.

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

Lynne Woolley, VIVA tutorLynne Woolley
TX

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

ACCA TX
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The syllabus

What TX covers.

Taxation (TX) covers UK income tax, corporation tax, capital gains tax, VAT, and inheritance tax - focusing on the computations and compliance requirements you'll encounter in practice. It's a highly practical subject with significant calculation content.

  • Income tax: employment, trading, investment income
  • Corporation tax: computation and group relief
  • Capital gains tax for individuals and companies
  • Value Added Tax (VAT) - registration and computation
  • Inheritance tax: lifetime gifts and death estates
  • National Insurance and payroll taxes

The course, section by section

6 sections · 192 lessons · 12h 59m of video

  1. 01 A. The UK tax system and its administration 3 modules17 lessons1h 9m of video
    1. Introduction to tax 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. Self assessment 6 lessons 33m
      1. Overview 4m
      2. Time limits 3m
      3. Penalties and interest 13m
      4. Payments on account 9m
      5. Record keeping 1m
      6. Compliance checks 3m
    3. Corporation tax self assessment 6 lessons 16m
      1. Overview and time limits 4m
      2. Illustrations - CT admin and quarterly instalments 1 2m
      3. Large companies 2m
      4. Illustrations - quarterly instalments 2 and CT payment date 3m
      5. Penalties and interest 3m
      6. Discovery assessments, compliance checks and illustration 2m
  2. 02 B. Income tax and NIC liabilities 11 modules79 lessons5h 30m of video
    1. IT introduction 14 lessons 1h 4m
      1. The scope of income tax 10m
      2. Statutory residence tests 7m
      3. Illustration - statutory residence test 5m
      4. IT computation 7m
      5. Illustration - IT liability 2m
      6. Illustration - "Michael" 3m
      7. Illustration - reliefs, qualifying loans and "Hazel" 5m
      8. Personal allowance 5m
      9. Illustration - marriage allowance 2m
      10. Illustration - personal allowance 4m
      11. Gift aid and charitable giving 5m
      12. Illustration - "Ava" 3m
      13. Child benefit charge 4m
      14. Jointly owned property 2m
    2. IT employment income 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
    3. Investment income 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
    4. Property income 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
    5. 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
    6. Self-employment 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
    7. Capital allowances 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
    8. Basis of assessment 1 lesson 1m
      1. Basis of assessment 1m
    9. Relief for trade losses 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
    10. Partnerships 5 lessons 12m
      1. Overview and allocation of trade profit 3m
      2. Illustration - continuing partnership 2m
      3. Changes to PSA and illustration 2m
      4. Joiners and leavers and illustration 4m
      5. Partnerships - question approach 1m
    11. National insurance 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
  3. 03 C. Chargeable gains for individuals 4 modules36 lessons1h 46m of video
    1. Introduction to capital gains tax 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 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 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 14 lessons 42m
      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. Illustrations - gift relief 2m
      10. Restriction of gift relief and illustration 3m
      11. Private residence relief 4m
      12. Illustration - PRR 3m
      13. Letting relief and illustration 3m
      14. Comparison between individuals and companies 1m
  4. 04 D. Inheritance tax 1 module13 lessons1h 1m of video
    1. Inheritance tax 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
  5. 05 E. Corporation tax liabilities 5 modules35 lessons2h 32m of video
    1. Scope of corporation tax 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 9 lessons 45m
      1. 1a 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 6 lessons 22m
      1. Overview 4m
      2. Trade losses 3m
      3. UK property income 1m
      4. Capital losses 1m
      5. Illustrations - capital losses 9m
      6. Recap - individual and company losses 4m
    4. Groups of companies 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 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. 06 F. Value added tax (VAT) 2 modules12 lessons1h 1m of video
    1. Introduction to VAT 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 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

Modern tuition

Expert video, with a tutor in every lesson.

Built and taught by people who have lectured this material for years, with an AI Tutor sitting inside each lesson to answer the question you have right now.

  • Experts Former Kaplan and BPP lecturers and academics from major UK universities.
  • AI Tutor Ask a question inside the lesson and get an answer grounded in that lesson.
  • Pick up where you left off Your progress is saved lesson by lesson, so you always come back to the right place.

ACCA Applied Skills

TX is one of the six Applied Skills papers. ACCA lets you sit them in whatever order suits you.

See all of Applied Skills →
  1. AA Audit and Assurance
  2. FM Financial Management
  3. FR Financial Reporting
  4. LW Corporate and Business Law
  5. PM Performance Management
  6. TX Taxation You are here

Personalised ACCA pack

TX is £149 on its own, or Applied Skills for £349.

Tell us which ACCA papers you have already passed, or are exempt from taking. We have pre-ticked everything ACCA requires before TX - adjust it if that is not you.

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Questions

The things students ask before buying.

What does the TX course include?

Expert video lessons from qualified-accountant tutors across the TX syllabus, with an AI Tutor in every lesson and your progress saved as you go. £149 on its own, with lifetime access.

How is TX examined?

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

Does the course cover the whole TX syllabus?

Yes. The video lessons cover every section of the TX 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 Applied Skills level?

The Applied Skills pack is £349 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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