Advanced Taxation (UK) · Tax administration and the UK tax system

Scope of the UK Tax System and ATX-UK Examinable Documents

Updated 11 October 2026 · Fact-checked

The ATX-UK examinable documents tell you which law can be examined. For sittings from June 2026 to March 2027 and in June 2027, that is Finance Act 2025. The exam also reproduces tax rates and allowances and supplementary instructions. You apply those figures, and assume 2025/26 rates continue unless told otherwise.

Understand Scope of the UK Tax System and Examinable Documents

ATX-UK is a written exam. It tests whether you can apply UK tax law to a scenario and advise. It does not test whether you can recite rates. To do that fairly, ACCA publishes two things: the examinable documents and the tax rates and allowances.

The examinable documents say which legislation is in scope. Exams from 1 June 2026 to 31 March 2027, and in June 2027, examine the Finance Act 2025, which received Royal Assent on 20 March 2025. The general pattern is that exams from 1 June to 31 March examine the Finance Act passed in the previous year.

Prospective legislation is law passed now but taking effect later. It is not normally examined until it actually takes effect. The same applies to provisions that take effect by statutory instrument. So a change you read about in the news is not automatically examinable.

The exam gives you supplementary instructions and the tax rates and allowances. They cover income tax, NIC, capital gains tax, inheritance tax, corporation tax, capital allowances, stamp taxes, interest rates and more. The instructions say to assume 2025/26 rates and allowances (and the financial year to 31 March 2026) continue for the foreseeable future unless told otherwise. Calculations are to the nearest £, apportionments to the nearest month, and all workings must be shown.

The tables give numbers, not rules. For example, they give the corporation tax limits and the marginal relief formula, but you must decide whether marginal relief applies. They also assume you know the ATX-UK underpinning knowledge from TX-UK. ACCA's examinable documents point you to TX-UK guidance and to Student Accountant articles for recap.

Key rules to remember

Finance Act examined: Exams June 2026 to March 2027 and June 2027 → Finance Act 2025; Royal Assent 20 March 2025. Law not yet in effect is not normally examined.
Rate assumption: 2025/26 tax year and financial year to 31 March 2026 rates continue unless told otherwise; If the question gives a different rate, use the question's rate.
Rounding and apportionment: Calculations to nearest £; apportion to nearest month; show all workings; These are supplementary instructions printed in the exam.
Corporation tax marginal relief: (Upper limit − Augmented profits) × Standard fraction × Taxable total profits ÷ Augmented profits; Lower limit £50,000, upper limit £250,000, standard fraction 3/200. Small profits rate 19%, main rate 25%.
Income tax bands: Basic £1–£37,700 at 20%; higher £37,701–£125,140 at 40%; additional over £125,140 at 45%; Dividend rates are 8.75%, 33.75% and 39.35%. Dividend nil rate band £500.
Reliefs cap: Cap = higher of £50,000 or 25% of income; Applies unless the reliefs are otherwise restricted.
CGT rates: 18% lower rate; 24% higher rate; annual exempt amount £3,000; BADR rate 14% with £1,000,000 lifetime limit; Investors' relief also has a £1,000,000 lifetime limit at 14%.
IHT figures: Nil rate band £325,000; residence nil rate band £175,000; lifetime rate 20%; death rate 40%; Taper relief reduces tax by 20%, 40%, 60% or 80% for gifts 3–7 years before death.

How to solve Scope of the UK Tax System and Examinable Documents questions

Use this method for any question that tests scope, examinable law or the use of the tax tables.

1Read the requirement and identify the taxes involved: income tax, NIC, CGT, IHT, corporation tax, VAT or stamp taxes.
2Check the date and law basis. Use Finance Act 2025 rules and 2025/26 rates unless the question says otherwise.
3Decide if the issue is within scope. Do not use prospective legislation that has not taken effect.
4Find the correct table for each figure. Check the band, limit or threshold, not just the rate.
5Apply the supplementary instructions: round to the nearest £, apportion to the nearest month and show every working.
6Link the numbers to the scenario. State why a rate or relief applies to this client.
7Finish with a clear conclusion or recommendation that answers the requirement.

Quickest way: Table-first scan

When to use it: Use this when time is short and the question needs several figures from the tax tables.

Underline the tax types and any rate the question gives. Question data overrides the assumption.
Write the relevant rates beside your working plan before calculating.
Check thresholds first: corporation tax limits, higher rate band, nil rate band, AEA.
Compute, round to the nearest £, and label each working clearly.
Add one sentence of application so you earn professional skills and technical marks.

Common mistakes in Scope of the UK Tax System and Examinable Documents

Using law from a later Finance Act or a proposal not yet in force.
Students follow tax news or older and newer study sources.
Fix: Stay with Finance Act 2025 for these sittings. Prospective legislation is not normally examined until it takes effect.
Overriding a rate stated in the question with the printed table.
Students trust memory or the tables over the scenario.
Fix: Use the question's figure when given. The 2025/26 assumption applies only unless you are instructed otherwise.
Applying a rate without checking the band or limit.
Students scan for the percentage and skip the threshold.
Fix: Read the band or limit beside every rate. For corporation tax, compare profits with £50,000 and £250,000 before choosing a rate.
Skipping workings because the answer is rounded.
Students think a final figure is enough.
Fix: Show all workings, as the instructions require. Method marks are available even if a figure is wrong.
Treating the tables as complete knowledge.
Students assume if something is not printed it is not needed.
Fix: Learn the rules that decide when a rate or relief applies. Revise TX-UK fundamentals as the examinable documents suggest.

Worked examples

Example 1

A candidate sits ATX-UK in December 2026. A client asks about a tax change that has been announced but will take effect in a later year and is not yet in force. Which law should the candidate base the answer on, and how should the change be treated?

Show the solution

A December 2026 exam falls between 1 June 2026 and 31 March 2027.
Exams in that period examine Finance Act 2025.
The announced change has not taken effect, so it is prospective legislation.
Prospective legislation is not normally examined until it takes effect.

Answer: Base the answer on Finance Act 2025. Do not apply the announced change unless the question tells you to; at most mention it as a future point.

Example 2

A UK company has taxable total profits of ₹ not used; use £. It has a single 12-month accounting period in the financial year 2025, taxable total profits of £150,000 and no dividends received, no associated companies. Compute the corporation tax liability using the tax tables.

Show the solution

Augmented profits equal taxable total profits, £150,000, as there are no dividends.
The limits are £50,000 and £250,000, so profits fall between them and marginal relief applies.
Tax at the main rate: £150,000 × 25% = £37,500.
Marginal relief: (£250,000 − £150,000) × 3/200 × (£150,000 ÷ £150,000).
£100,000 × 3/200 = £1,500.
Corporation tax = £37,500 − £1,500 = £36,000.

Answer: Corporation tax liability is £36,000.

Exam tips

Check the question for any stated rate or date before you rely on the assumption that 2025/26 rates continue.
Keep a mental map of the tax tables so you can find each rate quickly. Check the band or limit, not just the rate.
Show every working and round to the nearest £. Apportion to the nearest month.
Apply the rule to the scenario in words as well as numbers. Professional skills marks reward this.
Do not spend time on proposed or future law. Focus on Finance Act 2025.

Practice questions from Tax administration and the UK tax system

Scope of the UK Tax System and Examinable Documents in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

ACCA Applied SkillsExaminable Documents and Finance Act Examined

Scope of the UK Tax System and Examinable Documents: frequently asked questions

Which Finance Act is examined in ATX-UK for 2026 and 2027?

Exams from June 2026 to March 2027 and in June 2027 examine Finance Act 2025. It received Royal Assent on 20 March 2025.

Do I need to memorise the tax rates for ATX-UK?

No. The exam reproduces the tax rates and allowances and the supplementary instructions. You still need to know when and how each rate, band or relief applies.

What if a question gives a different rate from the tax tables?

Use the rate in the question. The assumption that 2025/26 rates continue applies unless you are instructed otherwise.

Will new legislation that takes effect later be examined?

Not normally. Prospective legislation is not usually examined until it actually takes effect. The same applies to provisions that start by statutory instrument.