About ACCA Advanced Taxation (ATX UK)
The ACCA Advanced Taxation (ATX) course is a specialized module that focuses on the development of advanced-level knowledge and skills in the field of taxation. It is designed to build upon the foundational knowledge gained in the earlier FTX (Fundamentals of Taxation) course, delving deeper into complex taxation principles, computations, and planning strategies.
The ATX course covers a wide range of topics, including:
- The UK tax system – an overview of the legislative framework, principles, and current issues in the UK tax system
- Corporate tax computations – detailed calculations of corporation tax liabilities, including adjustments, reliefs, and losses
- Capital gains tax – advanced understanding of capital gains tax rules, reliefs, and computations
- Inheritance tax – comprehensive coverage of inheritance tax principles, exemptions, and planning strategies
- Value-added tax (VAT) – exploration of VAT rules, returns, and planning techniques
- International tax – overview of international tax principles and double taxation relief methods
- Tax planning and advice – strategies for effective tax planning, risk management, and communication with clients
- Ethics and professional skills – ethical considerations in tax practice and professional conduct requirements
Requirements to Enroll
To enroll in the ACCA ATX course, candidates must meet the following prerequisites:
- Be an ACCA student or affiliate member in good standing
- You must have passed the ACCA Knowledge and Skills level exams, including the Taxation (TX) exam, or have exemptions based on previous qualifications.
- Have a minimum of 12 months’ relevant work experience or an exemption from this requirement due to prior experience or qualifications
- Comply with ACCA’s professional ethics and conduct requirements
- Meet any additional requirements set by the course provider or educational institution offering the ATX course
Breakdown of Costs
The costs associated with the ACCA ATX course consist of several components:
- Exam registration fees: £205 for students in the UK/Ireland or £175 for students in other countries per exam sitting; there are two exam sessions per year
- Course materials: Vary depending on the provider or educational institution; typically include textbooks, online resources, practice questions, and tuition fees (if attending a classroom or online course)
- Tutor support or coaching: Optional; may include additional fees for individual coaching sessions or group tutorials; prices vary depending on the provider or tutor’s expertise level
- Resit fees: If unsuccessful in the first exam sitting, there will be additional fees for resitting the exam; currently £180 for students in the UK/Ireland or £145 for students in other countries per exam resit attempt
- Professional development/CPD: While not mandatory for the ATX course itself, maintaining continuous professional development (CPD) hours is essential for ACCA membership renewal; this may involve additional costs for attending seminars or workshops related to taxation updates and developments
Links to ACCA Course Enrollment & Website
ACCA Course Enrollment: https://www.accaglobal.com/gb/en/student/getting-started.html
ACCA Website: https://www.accaglobal.com (Access information about courses, resources, and support.)