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The ACCA Taxation (TX) exam is divided into three sections that test both technical knowledge and practical application, including objective test questions, scenario-based tasks, and longer constructed response questions. Candidates must demonstrate accurate calculations, tax knowledge, and clear explanations to achieve a passing score of 50%.
The ACCA TX exam has three sections: Section A (15 objective test questions, 30 marks), Section B (3 scenario-based cases with 5 questions each, 30 marks), and Section C (3 constructed response questions, one worth 10 marks and two worth 15 marks, 40 marks in total). All questions are compulsory. The exam is computer-based, so you will need to use spreadsheets and word processing tools for calculations and written explanations.
What is the overall structure of the TX exam?
The TX exam has three compulsory sections:
📊 Exam Structure at a Glance
| Section | Content | Questions & Marks | Format |
|---|---|---|---|
| Section A | Objective test questions | 15 independent questions 30 marks | Short, stand-alone OTQs |
| Section B | Objective test cases | 3 scenarios with 5 questions each 30 marks | OTQs based on real-life cases |
| Section C | Constructed response | 1 × 10-mark + 2 × 15-mark questions 40 marks | Spreadsheet + written explanations |
What does Section A look like?
- 15 objective test questions(OTQs), each worth 2 marks.
- Questions are independent, covering different syllabus areas.
- Calculations must be shown to the nearest pound.
- Time apportionments should be made to the nearest month.
Tip:
Do not waste time on difficult questions here. Flag them and return later.
How is Section B different?
- Section B has 3 scenarios, each followed by 5 OTQs(2 marks each).
- Total = 15 questions worth 30 marks.
- Topics can come from any part of the syllabus.
Example:
You may see a scenario about inheritance tax and then answer 5 linked OTQs about exemptions, calculations, and deadlines.
What should I expect in Section C?
Section C is worth 40 marks and requires structured answers.
- One 10-mark question:Can come from any part of the syllabus.
- Two 15-mark questions:Usually one from income tax and one from corporation tax.
You will need to:
- Use spreadsheetsfor calculations.
- Use word processing toolsfor written explanations.
- Show all workings to the nearest pound and month.
Tip from experience:
Section C questions are where students often lose marks. Practice using both spreadsheets and Word in the exam platform to avoid technical mistakes.
What tools are available in the exam?
- Calculatorand scratch pad for rough work.
- Navigator screento move between questions and flag difficult ones.
- Tax tablesare provided, but it is faster if you already know key figures such as allowances, rates, and thresholds.
Advice:
Use the tax tables only as a backup. Learn key limits and rates during practice so you save valuable exam time.
How should I approach the TX exam?
- Start with Section A and B quickly.Gather as many marks as possible from OTQs.
- Flag and return.Do not get stuck on a single difficult question.
- Prioritise Section C.Spend enough time here as it carries 40% of the marks.
- Show clear workings.Even if the final figure is wrong, method marks can save you.
- Practice in exam software.Learn how the spreadsheet works and avoid shortcuts (like “select all”) that may freeze the system.
Key Takeaways
📌 TX Exam Essentials
- Section A: 15 OTQs, 30 marks.
- Section B: 3 scenarios × 5 OTQs each, 30 marks.
- Section C: 1 × 10-mark + 2 × 15-mark constructed response, 40 marks.
- All questions are compulsory.
- Use spreadsheets and Word for Section C answers.
- Learn key tax rates and allowances to save time.
Final Thoughts
The ACCA TX exam tests both knowledge and application. Sections A and B give you the chance to collect straightforward marks quickly, while Section C challenges you to demonstrate deeper understanding through calculations and explanations. By practicing under timed conditions in the exam software, showing full workings, and managing your time wisely, you will enter the exam confident and ready to succeed.
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About the Author
Justyna Wachulka-Chan
Justyna Wachulka-Chan is a CIMA-qualified finance professional with over 20 years of experience in accounting and finance, including roles at KPMG. She founded Practice Tests Academy in 2016, helping 35,000+ CIMA and ACCA students pass their exams through structured practice questions and mock exam resources.
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