Advanced Taxation (ATX/P6) Practice Test
This exam retires on Wednesday, June 30, 2027.
Prepare for Taxation Advisory Professional (STA) Practice Test
Build your confidence for Advanced Taxation (ATX/P6). Practice the concepts, understand the answers, and strengthen your knowledge one question at a time.
Try a sample questionExam overview and details
The Advanced Taxation (ATX/P6) exam is the professional-level assessment for tax specialists within the ACCA and other global accounting qualification pathways. It rigorously tests the ability to apply complex technical knowledge to real-world advisory scenarios, moving beyond compliance to strategic tax planning. The exam evaluates candidates on their understanding of the tax implications for individuals, single companies, and groups, with a strong emphasis on cross-border issues, mergers and acquisitions, and the ethical obligations of a tax advisor. Successful candidates will demonstrate not only mastery of detailed tax rules but also the professional judgment to analyze situations, identify optimal solutions, and communicate reasoned recommendations to clients or management. This exam is designed for those pursuing careers in tax advisory, corporate finance, or accounting roles requiring sophisticated tax expertise.
Sample Questions
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Chen became self-employed in 2024/25 after leaving employment. She expects tax of GBP18,400 for 2024/25, has no PAYE collected at source, and asks when cash must be set aside. Her bookkeeper suggests waiting until HMRC raises an assessment after the return is reviewed. Which advice is most accurate?
Amira, a UK resident employee in 2024/25, has salary of GBP118,000, bank interest of GBP1,200 and makes a gross personal pension contribution of GBP12,000. She asks what figure drives personal allowance tapering and the high income child benefit charge. Which treatment is correct?
Amira sells a holiday cottage in 2024/25 and also has brought-forward capital losses. The contract date is 20 March 2025 but completion is 18 April 2025. She asks which year the disposal falls into and whether losses can be ignored to preserve the annual exempt amount.
Amira has been UK resident for many years, keeps investment income offshore, and asks whether claiming the remittance basis for 2024/25 will keep UK salary untaxed. She also plans to bring offshore dividends to the UK to fund school fees. Which advice is best?
Harbour Labs Ltd incurred qualifying R&D expenditure in an accounting period beginning on 1 April 2024. The finance team wants to use the old SME enhanced deduction in the tax computation because the project started before 2024. Which response is best?
Career Opportunities & Salary
Exam insights and study advice
In the global business environment, tax is a critical driver of commercial decisions, cash flow, and reported results. Mastery of advanced taxation enables professionals to provide tangible value by structuring transactions efficiently, ensuring compliance in complex multinational operations, mitigating risk, and ultimately preserving and enhancing client or corporate wealth. The ability to navigate the interplay between different taxes and jurisdictions is not just an academic exercise; it is a core business competency that directly impacts profitability, strategic growth, and sustainable operations.
Recommended
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What this exam covers
01International taxation
This domain addresses the complexities of international taxation, including the impact of double tax relief, treaties, and the tax consequences for individuals moving between jurisdictions or conducting cross-border business operations and investments in global markets.
02Tax planning
This domain focuses on the development of tax planning strategies for businesses and individuals, including the extraction of profits, the use of various business vehicles, and long-term financial planning considerations for clients in diverse commercial environments.
03Taxes on capital
This domain covers the application of tax rules to capital assets, including the interaction between different types of capital taxes and the impact of disposals on an individual's tax position and overall liability within the current regulatory framework.