ACCA TX Syllabus Explained: The 7 Parts You’ll Actually Be Tested On
Justyna Wachulka-Chan
- July 29, 2026
- 9 minutes read
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The ACCA TX syllabus is built from seven parts, Part A through Part G, moving from the UK tax system itself through income tax, capital gains, inheritance tax, corporation tax, VAT, and finally the exam software skills you need to apply all of it. It isn’t a random list of taxes — each part leans on the one before it. Once you see that structure, you know exactly where to put your revision hours.
I’ve walked hundreds of TX students through this syllabus, and the pattern is always the same: they underrate Part A and Part G until it’s too late, then scramble in the final fortnight. Having sat professional tax papers myself, I know exactly how that scramble feels — and how avoidable it is.
Quick Summary
- The ACCA TX (UK) syllabus has 7 parts, Part A to Part G
- Parts A–D cover individual taxation; Parts E–F cover business taxation
- Part G (exam software skills) is tested throughout, not standalone
- Rates and allowances update annually with the UK Finance Act
What are the seven parts of the ACCA TX syllabus?
In my experience, students who memorise this list before they open a single chapter actually study faster — every new topic has a slot to sit in from day one. The TX (UK) syllabus breaks down like this:
UK Tax System & Administration
Income Tax & National Insurance
Chargeable Gains
Inheritance Tax
Corporation Tax
Value Added Tax (VAT)
Using Technology in Taxation
Parts A to D deal mainly with individuals. Parts E and F shift to businesses. Part G isn’t really a “topic” at all — it’s the exam skill of applying everything above inside ACCA’s spreadsheet and word-processing tools, and it’s tested throughout, not in one isolated section.
What does Part A — UK tax system and administration — actually cover?
This part gives you the foundation everyone else builds on: the role of HMRC as the tax authority, how tax law is created, and how the system supports the wider economy. It also covers the practical side — filing deadlines, payment dates, penalties, and what happens if you disagree with HMRC or make a mistake.
I’ve lost count of the students who treat this as “background reading” and skip it — then drop easy marks on a straightforward penalties or compliance question in Section A. Examiners like this part precisely because it feels skippable.
What's tested in Part B — income tax and National Insurance?
Part B moves into individual taxation: the categories of income (employment, self-employment, property, and investment), how to calculate an individual’s income tax liability, and the exemptions and reliefs that reduce it. You’ll also need the National Insurance classes — Class 1 for employees, Class 2 and Class 4 for the self-employed.
My advice here is to drill the computation layout until it’s automatic. Section C rewards a methodical, line-by-line structure far more than it rewards speed.
How does Part C — chargeable gains — work?
Chargeable gains is simply the ACCA term for capital gains. This part covers what counts as a gain (selling property or shares, for example), how to distinguish a gain from a loss, how to calculate the tax due, and the exemptions and reliefs available — including the annual exempt amount.
This is where I see the most careless errors, and it’s rarely because the rules are hard. It’s because students rush the disposal proceeds and allowable costs before applying any relief, and a small early mistake compounds through the rest of the computation.
What do I need to know for Part D — inheritance tax?
Inheritance tax (IHT) applies to transfers of wealth — lifetime gifts and estates on death. You’ll need to know who’s liable, the exemptions and reliefs available, and how and when a liability can be deferred.
I’d flag this as the part students revise last and understand least, simply because it comes late in most study plans. Don’t let it become an afterthought — IHT questions are usually testing whether you know the reliefs, not whether you can do complex arithmetic.
What's involved in Part E — corporation tax?
Part E shifts the focus to business taxation: the scope of corporation tax, how to calculate trading profits, chargeable gains for companies, available reliefs (replacing old machinery with new, for example), and how corporation tax applies across group structures.
This section links closely with financial reporting — in my experience, students who are comfortable adjusting accounting profit to taxable profit move through Part E far faster than those treating it as an entirely new skill.
What does Part F — VAT — cover?
VAT is a major tax for any business, and Part F tests when registration is required (compulsory and voluntary), how to calculate VAT liabilities, what VAT can be reclaimed, and the special schemes available for certain industries.
A business trading above the registration threshold must register and charge VAT on its sales — a simple rule that turns up in more Section A and B questions than students expect.
Why does Part G — technology — matter more than students expect?
Part G is about applying everything above using ACCA’s exam software — spreadsheets for calculations, word processing for written explanations. It isn’t tested as a standalone topic; it’s tested every time you answer a Section C question.
I tell every TX student the same thing: knowing the tax rule is only half the job. If you can’t present a clear, well-structured answer in the exam software under time pressure, you’ll lose marks you technically “knew.” Practise in the format you’ll actually sit the exam in, not just on paper.
How should I use this syllabus to plan my TX revision?
My advice is to work through Parts A to D first — they build on each other and cover individual taxation in full — before moving on to Parts E and F, which shift to business taxation. Treat Part G as a thread running through every section, not a final chapter.
If you want a low-commitment way to see how this maps onto real exam-style questions, our free ACCA TX study package is a good place to start before committing to a full course.
How is the TX syllabus different from the TX exam structure?
This post covers what you’ll study. If you want to know how it’s examined — the Section A, B and C breakdown, timing, and mark allocation — that’s a separate question, and I’ve covered it in full in my ACCA TX Exam Structure guide. I’d read the two together: syllabus first so you know what you’re learning, structure second so you know how it’s tested.
For day-of-exam technique and study planning, my ACCA TX exam tips post picks up where this one leaves off.
For the full official syllabus and study guide, ACCA publishes the current version on accaglobal.com, including variant-specific technical articles worth skimming once you’ve got the shape of the syllabus from this post.
Frequently Asked Questions
The ACCA TX (UK) syllabus has seven parts, labelled Part A to Part G, covering UK tax administration, income tax, capital gains, inheritance tax, corporation tax, VAT, and the exam technology skills needed to apply them.
Part G covers using technology in the exam — specifically the spreadsheet and word processing tools within ACCA's exam software. It's tested throughout Section C rather than as a standalone topic.
No. TX assumes no prior knowledge of taxation. The syllabus is designed to build understanding from the UK tax system upward, so it's suitable as a first tax paper.
The core structure stays consistent, but the rates, allowances and thresholds update annually in line with the UK Finance Act. Always study from materials matched to your specific exam sitting.
TX (Taxation) is an Applied Skills paper covering foundational tax computations. ATX (Advanced Taxation) is a Strategic Professional option that builds on TX with more complex tax planning scenarios.
Master the Full ACCA TX Syllabus, Part by Part
Structured video lectures, an extensive question bank and exam-standard mocks — built around exactly how TX is examined.
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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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