At a glance
Sitting: March, June, September and December
Location: Exam Centre or remote invigilation
Duration: 3 hours
Format: The exam consists of five compulsory questions.
- Each question is based on practical scenarios.
- Requirements are usually split into multiple parts rather than one single big ask.
- Questions often include both numerical work and written explanation. You may be asked to calculate, then explain what the numbers mean and why you’ve treated something in a certain way.
Pass mark: 55%
Syllabus weighting: The exam is balanced across the syllabus. A single question can span multiple areas, so students must come prepared:
- Ethics, Law and Administration (10-20%)
- Indirect taxes (10-20%)
- Capital taxes (15-30%)
- Corporation tax (15-30%)
- Income tax and NIC (25-40%)
Need to know
Tax Compliance and Planning is designed to test competence, not specialist tax advisory expertise. In other words: passing doesn’t mean you’re ready to advise clients independently on complex planning, but it does mean you have the broad technical foundation expected of a newly qualified ICAEW Chartered Accountant.
That breadth matters. Even if you don’t plan to work in tax, you’re expected to be able to identify when something looks wrong, understand what a tax specialist is saying, and know when to escalate. The goal is the same as across all Professional Level exams: moving beyond rules in isolation and towards applying your understanding in realistic situations.
A key shift in this exam is that it rewards understanding over memorisation. If you truly understand what a rule is trying to do, you’ll find it far easier to apply it under exam pressure than if you’ve tried to memorise it without really understanding the details.
In practice (and in this exam), what matters is whether you can:
- Work out what the question is really testing.
- Apply the right rule to the right taxpayer.
- Explain why you’ve done what you’ve done (not just produce numbers).
Technique can’t replace technical knowledge, but it will protect your score so make sure you:
- Aim for one clear point per mark, then a concise sentence tying it back to the scenario.
- Allocate a time allowance for each requirement, then move on when time is up.
- Always attempt every part (partial answers can still score well).
How to approach the exam
Strong exam performance comes from focused practice, but it needs to be the right kind of practice. Don’t read a question and immediately check the model answer; instead work it out using your workbook, then check the answer and determine where you lost marks. Closer to the exam, add timed practice. Attempt the questions in the allotted time and then, if needed, complete what you missed using your notes before reviewing the model answer.
You can answer questions in any order. You might prefer starting with longer questions, but it’s fine to start where you feel most confident. Remember, if something isn’t clear, make the points you can and move on.
Top tips for success
- Manage your time well and attempt every requirement.
- Make enough points for the marks available.
- Prioritise application over memorised detail.
Read more about Tax Compliance and Planning in the ACA Syllabus Handbook.