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Principles of Taxation

The Principles of Taxation exam has 42 questions. 40 questions (80% of the overall marks) are presented in the form of multiple-choice, multi-part multiple-choice, multiple-response or numeric entry. Two questions are scenario-based (worth 20% of the overall marks, 10% each), each question will cover a single syllabus area: income tax and NIC, and corporation tax.

Exam guidance

We are here to support you throughout your ACA journey to ensure you have everything you need for your upcoming exam, from exam resources to free and confidential wellbeing support from CABA. Ensure you are fully prepared by reading our exam guidance prior to your exam.

Exam preparation

The Principles of Taxation sample exam has been provided to demonstrate the format of the objective test questions that you can expect within the exam - please note this is not intended for use as a mock exam.

Sample assessments are created using the questions shown in the mock exam guidance notes found at the back of the published question banks.

Syllabus

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Errata sheet

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- Exam guides: the inside track on…Principles of Taxation, Law and Management Information
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Tax grids

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Important information for exams 2024

Following the Chancellor’s announcements relating to Class 1 primary National Insurance Contributions in the Autumn Statement (23 November 2023), we can update you as follows in relation to learning materials and the approach for ICAEW Tax exams during 2024.

All students will be expected to answer exam questions based on the information in the 2024 learning materials.

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Resources

Principles of Taxation: your guide to common mistakes - webinar

In this webinar Kaplan tutor, Nikkie Floater, discusses common mistakes students can make during the exam and how to avoid them.

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Introduction to the Principles of Taxation exam

In this guide we will introduce you to the Principles of Taxation exam. We will cover what the Principles of Taxation exam is, the format of the exam, the topics covered in the exam and what to look out for.

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Tips for success

In this guide we introduce some tips for success to help you master the Principles of Taxation exam.

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Retaking the Principles of Taxation exam

In this guide we will cover how to prepare to retake the Principles of Taxation including reviewing what went wrong and how to prepare for your retake.

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Principles of Taxation

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Exam preparation

Important information for exams 2024

Exam study support

Resources

Principles of Taxation: your guide to common mistakes - webinar

Resources

Introduction to the Principles of Taxation exam

Resources

Tips for success

Resources

Retaking the Principles of Taxation exam

Resources

Library