[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-156095-en":3,"doc-seo-156095-105":31,"detail-sidebar-cat-0-en-105":96},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},156095,5909877438554,"Maeve","https://ap-avatar.wpscdn.com/avatar/5600025385ad2bf12a7?_k=1778553567797529272",4,"Exam","ATX-UK Revision Notes - Finance Act 2025 - Exams June 2026 to March 2027, and June 2027","Revision notes for ACCA ATX-UK built around Finance Act 2025 for the exam window June 2026 to March 2027 and June 2027 only. Consolidates ATX-UK study content and exam kit into a compact set of reminders, including exam focus icons, tax rates and allowances, memorisation guidance, key limits and election dates, and cross-tax relief comparisons. Covers corporation tax computations and administration, CGT for individuals, IHT and trusts, ethics, income and personal taxation, unincorporated businesses, family companies and financial management, and VAT, plus a master point-form appendix with exemptions and all key rates.","ACCA ATX-UK (Advanced Taxa/on)—  \nRevision Notes  \nFinance Act 2025—for exams June 2026 to March 2027, and June 2027 (NOT September 2027 onward)  \nContents  \n􀀁 = Exam Focus 􀀂 = Key Point 􀀃 = O􀀔cial scope/rates con􀀙rma􀀚on 􀀄 = New atATX (not in TX-UK)  \nHow to use these notes  \nTax rates and allowances (FA2025 / 2025-26)  \nGiven in the exam vs must be memorised  \nKey /me limits and elec/on dates  \nCross-tax relief comparison-common condi/ons at a glance  \nA. Qualifying ownership/holding periods  \nB. Key percentage/shareholding thresholds  \nC. Rates of relief given  \nD. Life􀀟me/annual monetary caps  \nE. Common claim-deadline \"shapes\"  \nATX-only topics-not in TX-UK  \nWeighted examinable areas-based on ACCA past exam data  \nPart A-Corpora/on Tax  \nCh 1 CT computa􀀟ons and administra􀀟on  \nCh 2 Compu􀀟ng TTP-income and gains  \nCh 3 Corpora􀀟on tax losses  \nCh 4 Groups and consor􀀟a  \nCh 5 Overseas aspects of corpora􀀟on tax  \nPart B-Capital Gains Tax (Individuals)  \nCh 6 Basic CGT rules and SDLT  \nCh 7 CGT-varia􀀟ons to the basic computa􀀟on  \nCh 8 Shares/securi􀀟es and stamp duty  \nCh 9 CGT reliefs for individuals  \nAmit Agarwal – WhatsApp Number +91 99241 27824 ATX-UK Revision Notes (FA-25) | Page 1 of 74  \nPart C-Inheritance Tax and Trusts  \nCh 10 Introduc􀀟on to IHT  \nCh 11 Special valua􀀟on, reliefs, and the death estate  \nCh 12 IHT overseas, administra􀀟on and planning  \nCh 13 Taxa􀀟on of trusts  \nPart D-Ethics  \nPart E- Income Tax and Personal Taxa/on  \nCh 15 Personal tax administra􀀟on  \nCh 16 Income tax computa􀀟on  \nCh 17 Employment income and NICs  \nCh 18 Property, investment income and PFM  \nCh 19 Pensions  \nCh 20 Overseas aspects of IT and CGT  \nPart F-Unincorporated Businesses  \nCh 21 New and ongoing unincorporated businesses  \nCh 22 Cessa􀀟on of an unincorporated business  \nCh 23 Partnerships  \nPart G-Family Companies and Business Financial Management  \nCh 24 Family companies and related planning  \nCh 25 Business ;nancial management  \nPart H-VAT  \nCh 26 VAT-outline  \nCh 27 VAT-administra􀀟on and overseas aspects  \nPart I-Professional and Employability Skills  \nAppendix-Master Point-Form Summary  \n1. Taxable bene;ts in kind  \n2. Exempt bene;ts  \n3. Exempt income  \n4. Exempt assets (CGT)  \n5. Exempt disposals/transfers  \nAmit Agarwal – WhatsApp Number +91 99241 27824 ATX-UK Revision Notes (FA-25) | Page 2 of 74  \n6. Income tax reliefs  \n7. CGT reliefs  \n8. IHT exemp􀀟ons and reliefs  \n9. Corpora􀀟on tax reliefs  \n10. VAT reliefs and schemes  \n11. All rates at a glance  \nAmit Agarwal – WhatsApp Number +91 99241 27824 ATX-UK Revision Notes (FA-25) | Page 3 of 74  \nHow to use these notes  \nThese notes condense the ATX-UK Study Text (29 chapters) and Exam Kit into a single revision document. They are not a subs􀀟tute for the full Study Text—use them in the ;nal weeks before the exam to jog your memory on  \nrules, pro formas and numbers, and alongside full ques􀀟on prac􀀟ce.  \n􀀃 OAcial source conBrma/on: the “Tax rates and allowances” sec􀀟on of these notes has been checked line-by-line against ACCA’s own “Examinable Documents —Exams in June 2026 to March 2027 and June 2027” publica􀀟on and matches it exactly. That publica􀀟on con;rms: (1) these exams examine the Finance Act 2025 (Royal Assent 20 March 2025); (2) the rates/allowances below are reproduced verba/m in the exam itself —supplementary instruc􀀟ons and all; (3) prospec/ve legisla/on is not examined un/l it actually takes eGect , even if already enacted; (4) this validity window is June 2026 – March 2027, and June 2027 only —a September 2027 siJng would move to a later Finance Act, so re-check before relying on these notes for a later siJng. ACCA also separately publishes TX-UK guidance which underpins much of this syllabus—worth a skim if any TX-level founda􀀟ons feel shaky.  \nExam format  \n\n| Sec/on | Content | Total marks | Technical | Professional skills |\n| --- | --- | --- | --- | --- |\n| A | 1 compulsory ques􀀟on (incl. 5 marks ethics) | 50 | 40 | 10 |\n| B | 2 compulsory ques􀀟ons (25 eac","cbCaikirm6PWAkuk","https://ap.wps.com/l/cbCaikirm6PWAkuk","pdf",696482,3,1,74,"English","en",105,"# How to use these notes\n## Tax rates and allowances (FA2025 / 2025-26)\n## Exam format\n## Exam technique reminders\n# ATX-UK syllabus coverage\n## Part A - Corporation Tax\n## Part B - Capital Gains Tax (Individuals)\n## Part C - Inheritance Tax and Trusts\n## Part D - Ethics\n## Part E - Income Tax and Personal Taxation\n## Part F - Unincorporated Businesses\n## Part G - Family Companies and Business Financial Management\n## Part H - VAT\n## Part I - Professional and Employability Skills\n# Appendix - Master Point-Form Summary","[{\"question\":\"What exam timeframe do these ATX-UK revision notes cover for Finance Act 2025?\",\"answer\":\"The notes target exams from June 2026 to March 2027, and June 2027 only. A later September 2027 sitting would move to a later Finance Act, so the validity should be rechecked.\"},{\"question\":\"How are the ATX exam sections structured and how many marks are allocated?\",\"answer\":\"There are two sections: Section A has 1 compulsory question (including 5 marks ethics) worth 50 marks, and Section B has 2 compulsory questions worth 50 marks total (25 each). Overall the exam totals 100 marks with 80 technical and 20 professional skills.\"},{\"question\":\"What topics and parts are included in the syllabus summary within the revision notes?\",\"answer\":\"The notes condense all major parts: Corporation Tax, Capital Gains Tax (individuals), Inheritance Tax and Trusts, Ethics, Income Tax and Personal Taxation, Unincorporated Businesses, Family Companies and Business Financial Management, VAT, and Professional and Employability Skills, plus a point-form appendix of key exemptions, reliefs, and rates.\"}]","ATX-UK Revision Notes - Finance Act 2025 - Exams June 2026 to March 2027, and June 2027 | PDF",1787953541,186,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":91,"head_meta":93,"extra_data":95,"updated_unix":29},"atx-uk-revision-notes-finance-act-2025-exams-june-2026-to-march-2027-and-june-2027","",{"@graph":37,"@context":90},[38,53,73],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,49,51],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":48},"https://docshare.wps.com/document/","Document",2,{"item":50,"name":12,"@type":44,"position":20},"https://docshare.wps.com/document/exam/",{"item":52,"name":13,"@type":44,"position":11},"https://docshare.wps.com/document/atx-uk-revision-notes-finance-act-2025-exams-june-2026-to-march-2027-and-june-2027/156095/",{"url":52,"name":13,"@type":54,"image":55,"author":60,"headline":13,"publisher":62,"fileFormat":65,"inLanguage":24,"description":14,"dateModified":66,"datePublished":67,"encodingFormat":65,"isAccessibleForFree":68,"interactionStatistic":69},"DigitalDocument",{"url":56,"@type":57,"width":58,"height":59},"https://docshare.wps.com/thumbnails/atx-uk-revision-notes-finance-act-2025-exams-june-2026-to-march-2027-and-june-2027/156095.png","ImageObject",300,407,{"name":9,"@type":61},"Person",{"url":42,"name":63,"@type":64},"DocShare","Organization","application/pdf","2026-09-11","2026-08-28",true,{"@type":70,"interactionType":71,"userInteractionCount":20},"InteractionCounter",{"@type":72},"ViewAction",{"@type":74,"mainEntity":75},"FAQPage",[76,82,86],{"name":77,"@type":78,"acceptedAnswer":79},"What exam timeframe do these ATX-UK revision notes cover for Finance Act 2025?","Question",{"text":80,"@type":81},"The notes target exams from June 2026 to March 2027, and June 2027 only. A later September 2027 sitting would move to a later Finance Act, so the validity should be rechecked.","Answer",{"name":83,"@type":78,"acceptedAnswer":84},"How are the ATX exam sections structured and how many marks are allocated?",{"text":85,"@type":81},"There are two sections: Section A has 1 compulsory question (including 5 marks ethics) worth 50 marks, and Section B has 2 compulsory questions worth 50 marks total (25 each). Overall the exam totals 100 marks with 80 technical and 20 professional skills.",{"name":87,"@type":78,"acceptedAnswer":88},"What topics and parts are included in the syllabus summary within the revision notes?",{"text":89,"@type":81},"The notes condense all major parts: Corporation Tax, Capital Gains Tax (individuals), Inheritance Tax and Trusts, Ethics, Income Tax and Personal Taxation, Unincorporated Businesses, Family Companies and Business Financial Management, VAT, and Professional and Employability Skills, plus a point-form appendix of key exemptions, reliefs, and rates.","https://schema.org",{"og:url":52,"og:type":92,"og:title":13,"og:site_name":63,"og:description":14},"article",{"robots":94,"canonical":52},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":97},[98,102,106,109,114,119,124,129,134,137,141],{"id":21,"doc_module":4,"doc_module_name":47,"category_name":99,"show_sort_weight":100,"slug":101},"Story & Novel",90,"story-novel",{"id":48,"doc_module":4,"doc_module_name":47,"category_name":103,"show_sort_weight":104,"slug":105},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":107,"slug":108},70,"exam",{"id":110,"doc_module":4,"doc_module_name":47,"category_name":111,"show_sort_weight":112,"slug":113},5,"Comic",60,"comic",{"id":115,"doc_module":4,"doc_module_name":47,"category_name":116,"show_sort_weight":117,"slug":118},6,"Technology",50,"technology",{"id":120,"doc_module":4,"doc_module_name":47,"category_name":121,"show_sort_weight":122,"slug":123},7,"Healthcare",40,"healthcare",{"id":125,"doc_module":4,"doc_module_name":47,"category_name":126,"show_sort_weight":127,"slug":128},8,"Research & Report",30,"research-report",{"id":130,"doc_module":4,"doc_module_name":47,"category_name":131,"show_sort_weight":132,"slug":133},9,"Religion & Spirituality",20,"religion-spirituality",{"id":132,"doc_module":4,"doc_module_name":47,"category_name":135,"show_sort_weight":132,"slug":136},"World Cup","world-cup",{"id":138,"doc_module":4,"doc_module_name":47,"category_name":139,"show_sort_weight":138,"slug":140},10,"Lifestyle","lifestyle",{"id":142,"doc_module":4,"doc_module_name":47,"category_name":143,"show_sort_weight":110,"slug":144},19,"General","general"]