Syllabus A1. Income taxIncome tax - In the exam

A1. In the exam

ATX Syllabus

ATX (UK) is directly underpinned by TX (UK). 

Knowledge and understanding of the technical content of TX (UK) is, therefore, vital if candidates are to be successful at ATX (UK). 

It is quite possible that the technical content of a ATX (UK) question could be drawn almost wholly from the TX (UK) syllabus. 

However, such a question will require the analysis of information provided, and the application of technical knowledge to the situation in order to solve the problem.

The ATX (UK) syllabus extends the coverage of income tax, corporation tax, capital gains tax and inheritance tax and introduces stamp taxes (stamp duty land tax and stamp duty). 

While no part of the syllabus is more important than any other, it should be recognised from the above that knowledge of the technical areas that are exclusive to ATX (UK) will not, on its own, be sufficient to pass the exam.

Candidates are required to explain, calculate and apply their knowledge of the system of taxation in the UK.