ACCA ATX Practice Questions - ACCA Advanced Taxation (ATX-UK) Exam - ACCA ATX Practice Questions

Question 1

For 2025/26, by how much is an individual's personal allowance reduced once adjusted net income exceeds £100,000?

£1 for every £2 of income above £100,000 £1 for every £1 of income above £100,000 £1 for every £2 of income above £125,140 It is not restricted until income exceeds £125,140

Correct Answer:

£1 for every £2 of income above £100,000

Question 2

A higher-rate taxpayer makes a gross Gift Aid donation of £4,000 in 2025/26. How is higher-rate relief given?

The donation is deducted from total income before tax The basic rate band of £37,700 is extended by £4,000 A 20% tax reducer of £800 is given against the tax liability No further relief is available above the 20% retained by the charity

Correct Answer:

The basic rate band of £37,700 is extended by £4,000

Question 3

What is the dividend nil-rate band (dividend allowance) for 2025/26?

£2,000 £1,000 £500 £5,000

Correct Answer:

£500

Question 4

An employee is provided with a company car with a list price of £30,000 and a CO2-based appropriate percentage of 30%. The car was available all year. What is the taxable benefit for 2025/26?

£6,000 £30,000 £3,000 £9,000

Correct Answer:

£9,000

Question 5

A self-employed trader has a tax-adjusted trading profit of £80,000 and makes a £20,000 gross personal pension contribution. Ignoring other income, by how much does the pension contribution extend the basic rate band?

£20,000 £16,000 £10,000 Nil, as the trader is self-employed

Correct Answer:

£20,000

Question 1

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About this Exam

Prepare with the ACCA ATX Practice Questions - ACCA Advanced Taxation (ATX-UK) Exam practice quiz. This question bank includes 100 questions covering relief, company, rate, income, and trading. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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ACCA ATX Practice Questions - ACCA Advanced Taxation (ATX-UK) Exam

This practice set contains 100 questions from the matching question bank and focuses on relief, company, rate, income, and trading. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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ACCA ATX Practice Questions - ACCA Advanced Taxation (ATX-UK) Exam

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