ATXProfessional level

Advanced Taxation

Complex tax planning and international taxation.

Exam length
3 hours 15 minutes
Pass mark
50%
Level
Professional level
Exam availability
March, June, September, December

Some papers have fewer variants in March and September. Check ACCA for the latest dates.

01 / ABOUT THIS PAPER

Built around the ATX exam

Our ATX course is organised into six areas: Personal Taxation, Corporate Taxation, International Taxation, Specialized Taxes, Tax Planning and Ethics & Administration. Each area comes with exam-style practice questions in the LMS.

Global pass rate: 53% (September 2026 sitting, source: ACCA)

02 / SYLLABUS

What the course covers

01

Personal Taxation

  • Income tax computations for individuals
  • Capital gains tax for individuals
  • Inheritance tax and estate planning
  • Taxation of trusts and settlements
  • National Insurance contributions
02

Corporate Taxation

  • Corporation tax computations
  • Capital gains for companies
  • Group tax structures and reliefs
  • Corporate restructuring and demergers
  • Tax aspects of company financing
03

International Taxation

  • Double taxation relief
  • Transfer pricing regulations
  • Controlled foreign companies
  • Permanent establishment concepts
  • Tax treaties and their application
04

Specialized Taxes

  • Value Added Tax (VAT) principles
  • Stamp taxes and land transaction taxes
  • Environmental taxes and levies
  • Taxation of financial instruments
  • Insurance premium tax
05

Tax Planning

  • Tax avoidance vs. tax evasion
  • General Anti-Abuse Rule (GAAR)
  • Tax-efficient business structures
  • Entrepreneurs' relief and incentives
  • Pension planning and tax implications
06

Ethics & Administration

  • Professional conduct in taxation
  • Taxpayer rights and responsibilities
  • Disclosure requirements and penalties
  • Tax investigations and disputes
  • Money laundering regulations
PRACTISE IN THE LMS

Practise ATX, marked instantly.

9
practice papers
51
questions today

Each with instant marks, feedback and a tip to improve. You always know whether your answer was right.

Try the LMS demo
03 / YOUR TEACHERS

Meet your teachers

SS
Sheikh Siyaf
Managing Director
JF
Javeriya Firdous
Academic Director

More teachers will be added soon.

04 / KEEP EXPLORING

Other professional level papers

SBLStrategic Business LeaderSBRStrategic Business ReportingAFMAdvanced Financial ManagementAPMAdvanced Performance ManagementAAAAdvanced Audit and Assurance