Advanced Taxation (ATX) [Course Expiry Date: 15 September 2026]
About Course
ACCA describes ATX as the paper where you apply relevant knowledge and skills, and exercise professional judgement to provide relevant information and advice to individuals and businesses on the impact of major taxes on financial decisions and situations.
Unlike the earlier TX paper, which focuses more on basic calculations and compliance, ATX emphasises strategic tax planning, scenario analysis, professional advice, and ethical considerations.
The syllabus covers advanced application of the following taxes (primarily UK rules, with international elements):
- Income Tax & National Insurance Contributions
- Corporation Tax
- Capital Gains Tax
- Inheritance Tax
- Value Added Tax (VAT)
- Stamp Taxes
- Overseas aspects of taxation
- Tax planning opportunities and anti-avoidance rules
- Trusts and estates
You’ll learn to analyse complex real-life scenarios, identify tax implications across multiple taxes, recommend tax-efficient strategies, and communicate advice clearly to clients or management.
Course Content
ATX June 2026-27
-
Income Tax Administration
02:26:09 -
Income Tax Computations
02:57:03 -
Property Income
01:00:40 -
Pension & Investment Income
01:48:35 -
Employment Income
02:40:43 -
Employment Income – Further Aspects
01:40:33 -
Self-Employed Income – New & Ongoing
03:43:41 -
Self-Employed Income – Cessation
01:20:33 -
Partnerships
01:27:27 -
Capital Gains Tax Introduction
02:13:12 -
CGT – Shares & Security
01:29:56 -
CGT Reliefs
03:27:05 -
Overseas Aspects of Income Tax and CGT
01:59:18 -
Personal Tax Planning
02:18:08 -
Corporation Tax Introduction
01:53:11 -
Corporation Tax – TTP & Chargeable Gains
03:03:23 -
Corporation Tax Loss Reliefs
01:21:19 -
Group of Companies
02:25:26 -
Corporation Tax Overseas Aspects
58:06 -
Close Companies
01:34:45 -
Business Tax Planning
01:08:34 -
Inheritance Tax Introduction
02:45:56 -
Inheritance Tax Overseas Aspects
01:42:48 -
Trusts
40:37 -
Value Added Tax Introduction
02:03:51 -
VAT Part 2
01:01:15 -
Ethics
01:00:01 -
Professional Skills
28:34
