How many papers are in the ACCA qualification?

The current ACCA qualification has 13 papers: 3 Applied Knowledge (BT, MA, FA), 6 Applied Skills (LW, PM, TX, FR, AA, FM), and 4 Strategic Professional papers — 2 compulsory (SBL, SBR) plus 2 of 4 options (AFM, APM, ATX, AAA). A redesigned qualification with approximately 11 papers takes effect from September 2027.

What is the pass mark for ACCA exams?

The pass mark is 50% for all ACCA papers across all three levels — Applied Knowledge, Applied Skills, and Strategic Professional.

How often are ACCA exams held?

Applied Knowledge papers are available on-demand as computer-based exams (CBE) at approved centres. Applied Skills and Strategic Professional papers are held in four sessions per year: March, June, September, and December.

Which ACCA papers have the lowest pass rates?

The Strategic Professional optional papers are the hardest: APM (40%), AAA (42%), and AFM (44%) had the lowest pass rates in March 2026. Among Applied Skills, PM (45%) and AA (43%) are the most challenging.

How long does it take to complete the ACCA qualification?

On average, candidates take 3–4 years to complete ACCA while working. The minimum is around 2 years if studying intensively. There is no time limit on completing the qualification, but exemptions and exam attempts are subject to ACCA's regulations.

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ACCA

ACCA TX — Taxation Practice Exam 6

32 free questions · No sign-up required to browse

A complete mock exam replication for ACCA TX (Taxation). This exam tests mastery over individual income, corporate liabilities, capital gains, inheritance, and VAT. It features unique, diverse, and realistic scenarios including heavy manufacturing, agriculture, consulting, and green energy sectors.

Questions

Mixed

Difficulty

50%

Pass mark

Difficulty breakdown

Easy(9)

Medium(15)

Hard(8)

Topics covered

Browse all topics →

Chargeable gains for individuals Corporation tax liabilities Income tax and national insurance contributions Inheritance tax The UK tax system and its administration Value added tax (VAT)

Sample questions

Q01Medium2 marks

Quantum AI Ltd, a tech startup, commenced trading on 1 January 2023 and prepared its first set of accounts for the 15-month period ended 31 March 2024. What is the filing deadline for the company's Corporation Tax return(s) for this period?

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Q02Easy2 marks

Marcus, a freelance graphic designer, had an income tax and Class 4 NIC liability of £6,000 for the tax year 2022/23. His total liability for 2023/24 is £7,500. Assuming he made the required payments on account on time, what is the balancing payment due on 31 January 2025 for the 2023/24 tax year?

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Q03Easy2 marks

Which TWO of the following employment benefits provided to an agriculture worker are EXEMPT from income tax?

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Q04Medium2 marks

To qualify as a Furnished Holiday Letting (FHL), for how many days in the tax year must the property be available for commercial letting to the public?

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Q05Medium2 marks

An employer provides an employee with a new zero-emission electric company car. The list price is £40,000. The appropriate percentage for zero-emission cars is 2%. What is the Class 1A NIC liability for the employer for the 2023/24 tax year? (Assume the Class 1A rate is 13.8%)

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All 32 questions with worked answers, mark schemes, and AI tutoring.

All questions (32)

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Q01Quantum AI Ltd, a tech startup, commenced trading on 1 January 2023 and prepared its first set of accounts for the 15...Medium Q02Marcus, a freelance graphic designer, had an income tax and Class 4 NIC liability of £6,000 for the tax year 2022/23....Easy Q03Which TWO of the following employment benefits provided to an agriculture worker are EXEMPT from income tax?Easy Q04To qualify as a Furnished Holiday Letting (FHL), for how many days in the tax year must the property be available for...Medium Q05An employer provides an employee with a new zero-emission electric company car. The list price is £40,000. The approp...Medium Q06An antique clock (a non-wasting chattel) was purchased for £3,000 and sold for £7,200. What is the chargeable gain be...Hard Q07Which of the following periods of absence does NOT automatically qualify as a deemed period of occupation for Princip...Medium Q08On 1 May 2023, David transferred £150,000 into a discretionary trust. He had made no previous lifetime gifts. What is...Easy Q09Sarah owned 60% of the shares in a family company, valuing her holding at £600,000. She gifted 15% of the shares to h...Medium Q10An SME incurs £100,000 of qualifying R&D expenditure. Under the SME R&D scheme (using the 86% enhancement rate applic...Medium Q11A company prepares accounts for the 9-month period to 30 September 2024. When is the normal due date for the payment ...Easy Q12At the end of which month must a business register for VAT if its taxable supplies in the rolling 12-month period exc...Medium Q13A company submits its VAT return and payment 10 days late. It is the company's first default. What is the consequence...Easy Q14If a business pays for road fuel for a car used by an employee for both business and private mileage, and does not ch...Medium Q15What is the maximum adjusted income limit for the 2023/24 tax year before an individual's annual pension allowance be...Hard Q16SCENARIO: Titanium Forge Ltd (TFL) is a heavy manufacturing company producing industrial valves. For the year ended 3...Medium Q17SCENARIO: Titanium Forge Ltd (TFL) is a heavy manufacturing company producing industrial valves. For the year ended 3...Hard Q18SCENARIO: Titanium Forge Ltd (TFL) is a heavy manufacturing company producing industrial valves. For the year ended 3...Medium Q19SCENARIO: Titanium Forge Ltd (TFL) is a heavy manufacturing company producing industrial valves. For the year ended 3...Hard Q20SCENARIO: Titanium Forge Ltd (TFL) is a heavy manufacturing company producing industrial valves. For the year ended 3...Easy Q21SCENARIO: Arthur, aged 65, has run GreenMeadows Farm as a sole trader for 30 years. On 1 May 2023, he sold a barn use...Medium Q22SCENARIO: Arthur, aged 65, has run GreenMeadows Farm as a sole trader for 30 years. On 1 May 2023, he sold a barn use...Hard Q23SCENARIO: Arthur, aged 65, has run GreenMeadows Farm as a sole trader for 30 years. On 1 May 2023, he sold a barn use...Easy Q24SCENARIO: Arthur, aged 65, has run GreenMeadows Farm as a sole trader for 30 years. On 1 May 2023, he sold a barn use...Medium Q25SCENARIO: Arthur, aged 65, has run GreenMeadows Farm as a sole trader for 30 years. On 1 May 2023, he sold a barn use...Medium Q26SCENARIO: Apex Consulting LLP is a management consulting firm. The partnership prepares accounts to 31 December each ...Medium Q27SCENARIO: Apex Consulting LLP is a management consulting firm. The partnership prepares accounts to 31 December each ...Easy Q28SCENARIO: Apex Consulting LLP is a management consulting firm. The partnership prepares accounts to 31 December each ...Medium Q29SCENARIO: Apex Consulting LLP is a management consulting firm. The partnership prepares accounts to 31 December each ...Hard Q30SCENARIO: Apex Consulting LLP is a management consulting firm. The partnership prepares accounts to 31 December each ...Easy Q31SCENARIO: Elena Rostova is a senior executive for a cross-border tech multinational. She is UK resident and domiciled...Hard Q32SCENARIO: EcoGrid PLC is a public utility company specializing in green energy. For the year ended 31 March 2024, its...Hard