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

An ATX-UK candidate sitting the exam in September 2026 is revising which legislation will be examined. Which statement is correct under ACCA's examinable documents for exams from June 2026 to March 2027 and in June 2027?

Finance Act 2025 is examined for ATX-UK sittings from June 2026 to March 2027 and in June 2027. It received Royal Assent on 20 March 2025, and ACCA generally examines the Act passed in the previous year for sittings in this window.

  1. AFinance Act 2025, which received Royal Assent on 20 March 2025, is examinedCorrect
  2. BFinance Act 2026 is examined, as it is the latest Act in force at the sitting date
  3. CFinance Act 2024 is examined, because exams always examine the Act from two years earlier
  4. DBoth Finance Act 2025 and any Finance Bill proposals published before the exam are examined

Explanation

ACCA states that exams from 1 June 2026 to 31 March 2027 and in June 2027 examine Finance Act 2025, which received Royal Assent on 20 March 2025. Exams in the 1 June to 31 March window generally examine the Act passed in the previous year. Later Acts and draft proposals are not examined.

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