ACCA 2027 · Expertise
ACCA E1 Taxation
E1 Taxation is a Expertise-level exam in ACCA’s 2027 qualification. It replaces TX (F6) — Taxation. It is a Session CBE, 3 hours, 100 marks exam with a 50% pass mark, and the first exams run from September 2027.
Key facts
- Level
- Expertise
- Format
- Session CBE · 3 hours · 100 marks
- Pass mark
- 50%
- Replaces
- TX (F6) — Taxation
- First exams
- September 2027 (session CBE, four sittings a year)
- Syllabus
- 6 sections (A, B, C, D, E, F), 8 subsections, 29 learning outcomes
- Employability module at this level
- Digital Tech and Innovation
Overview
What E1 covers
E1 Taxation succeeds TX (F6) at the Expertise level. The syllabus covers income tax, corporation tax, capital gains tax, VAT, and national insurance. It retains the same core structure as TX but updates rates, allowances, and legislation. Jurisdiction-specific variants (UK, Global/INT) are available.
Exam format
| Part | Detail |
|---|---|
| Section A | 15 × 2-mark OTs (30 marks) |
| Section B | 3 × 10-mark MTQs (30 marks) |
| Section C | 2 × 20-mark constructed response (40 marks) |
| Overall | 3 hours |
Key changes vs TX/F6
- Core TX syllabus retained with updated rates and legislation
- Exam format moves to session CBE (4x/year) from on-demand
- Section C introduces constructed response questions (2×20 marks)
- Available in jurisdiction-specific variants (UK, Global)
Syllabus comparison
TX/F6 → E1: topic-by-topic changes
16 changes, from whole sections removed to topics added or raised in intellectual level.
| Change | Area or topic | Detail |
|---|---|---|
| REMOVED SECTION | Employability and technology skills (TX-UK Section G) | TX-UK Section G (G1–G4: use computer technology; work on response options; navigate screens; present data effectively) is removed from E1. Not a formal syllabus section. |
| RESTRUCTURED | Time limits and penalties moved from Section A into each tax section | TX-UK A4 (time limits for submission, claims and payment) and A6 (penalties) were consolidated Section A subsections covering all taxes. E1 moves these into each tax's own section: B8 (income tax time limits and penalties), C6 (CGT time limits and penalties), E6 (CT time limits and penalties including quarterly instalments), F4 (VAT administration and penalties). The result is that time limits and penalties are tax-specific in E1. Section A is reduced from 6 subsections (A1–A6) to 3 (A1–A3). |
| RESTRUCTURED | CGT reliefs merged into C5 (E1 C5) | TX-UK had C5 (computation of CGT and two reliefs: BADR and investors' relief) and C6 (further reliefs: rollover relief and gift holdover relief; plus basic CGT planning). E1 merges all CGT reliefs into a single C5 "The computation of capital gains tax and the use of exemptions and reliefs" listing all four: rollover relief, gift holdover relief, BADR and investors' relief. |
| RESTRUCTURED | VAT administration separated into F4 | TX-UK F2b ("Understand how VAT is accounted for and administered") was within F2 alongside VAT computation outcomes. E1 creates a new F4 "Administration of VAT and penalties for non-compliance" covering administration and late payment interest/penalties as a distinct subsection. |
| RESTRUCTURED | Section A A3 merges TX-UK A3, A5 | TX-UK A3 (self-assessment systems) and A5 (compliance checks, appeals and disputes) become part of E1 A3 — a single combined subsection covering all self-assessment, compliance, appeals and disputes topics. |
| NEW / EXPLICIT | Ethics in tax (E1 A1c) | E1 A1c: "Recommend an appropriate ethical action or response to a given tax situation [2]." TX-UK had a general ethics/professional approach requirement (A2g "Explain the need for an ethical and professional approach [2]") but it was not prominent as a standalone A1 outcome. E1 elevates ethics to a named A1 outcome with a higher action verb ("Recommend an appropriate ethical action"). |
| RAISED | Tax avoidance/evasion and GAAR (E1 A2d) | TX-UK A2d was "Explain the difference between tax avoidance and tax evasion, and the purposes of the General Anti-Abuse Rule (GAAR) [1]." E1 A2d is "Compare and contrast tax avoidance and tax evasion and summarise the aim of the GAAR [2]" — raised from [1] to [2], verb changed from "explain the difference" to "compare and contrast". |
| REMOVED | Purpose of taxation in modern economy (TX-UK A1a) | TX-UK A1a: "Describe the purpose (economic, social etc) of taxation in a modern economy [1]." Not in E1 Section A at all. |
| REMOVED | Basic tax planning outcomes (TX-UK B7c, C6b, D3b) | TX-UK had three "basic tax planning" outcomes: B7c (basic income tax planning [2]); C6b (basic capital gains tax planning [2]); D3b (basic inheritance tax planning [2]). None of these appear in E1. |
| EXAM CHANGE | Section C format: 10+15+15 → 20+20 | TX-UK Section C: three CRQs — one 10-mark and two 15-mark (total 40 marks). The two 15-mark questions explicitly focused on income tax (Section B) and corporation tax (Section E). E1 Section C: two 20-mark CRQs — one individual scenario and one business scenario (total 40 marks). Both may include, in addition to B and E, elements from any section. The exam duration is the same (3 hours) for both TX-UK and E1 — there is no change in duration. |
| CHANGED | Finance Act and effective dates | E1 has an unusual effective period of September 2027 to March 2028 (ends March, not June). Finance Act 2026 applies for this window. |
| Retained | Core income tax content | Employment income, self-employment (capital allowances, trading losses, partnerships), property and investment income, comprehensive IT computation, NIC — all retained with equivalent content. |
| Retained | CGT content | Scope, basic principles, chattels/PRR, shares, CGT computation and all four reliefs — retained. |
| Retained | IHT content | Transfers of value, lifetime transfers and death estate, NRB and RNRB, exemptions, payment — retained. |
| Retained | CT content | Scope, TTP (capital allowances, property, trading losses, loan relationships, charitable donations), chargeable gains, CT liability and marginal relief, 75% group and chargeable gains group — retained. |
| Retained | VAT content | Registration/deregistration, pre-registration input VAT, VAT groups, computation (tax point, valuation, zero-rated/exempt, non-deductible, impairment, TOGC, imports/exports, postponed accounting), special schemes — retained. |
Syllabus
E1 syllabus breakdown
Every section, subsection and learning outcome in the E1 Taxation syllabus.
AThe UK Tax System and its Administration
A1Tax system overview
- Understand the overall UK tax system
- Identify the obligations of taxpayers and HMRC
- Understand self-assessment, penalties and payment dates
BIncome Tax
B1Income tax computation
- Calculate income tax liability for individuals
- Apply personal allowance and tax bands
- Calculate property income, savings and dividend income
- Apply reliefs: pension contributions, gift aid, EIS/SEIS
B2Employment income
- Calculate employment income including benefits in kind
- Apply the PAYE system
- Understand allowable deductions from employment income
B3Trading income
- Calculate trading profits for sole traders and partnerships
- Apply basis period rules
- Identify capital and revenue expenditure
- Apply capital allowances
CCapital Gains Tax
C1CGT computation
- Calculate capital gains and losses
- Apply the annual exempt amount
- Apply reliefs: Business Asset Disposal Relief, Investors' Relief, Rollover Relief, Gift Relief
- Calculate CGT on shares using share pool
DCorporation Tax
D1Corporation tax computation
- Calculate taxable total profits
- Apply corporation tax rate
- Calculate capital allowances for companies
- Account for capital gains within corporation tax
- Understand group relief and consortium relief basics
EValue Added Tax
E1VAT
- Understand VAT registration requirements
- Calculate VAT liability
- Identify taxable, exempt and zero-rated supplies
- Understand the VAT return and payment
FNational Insurance Contributions
F1NICs
- Calculate Class 1, Class 1A, Class 2 and Class 4 NICs
- Understand employer and employee contributions
ACCA E1: frequently asked questions
What is the ACCA E1 exam format?
E1 Taxation is a Session CBE, 3 hours, 100 marks exam. Structure: Section A: 15 × 2-mark OTs (30 marks) · Section B: 3 × 10-mark MTQs (30 marks) · Section C: 2 × 20-mark constructed response (40 marks) · 3 hours. Pass mark: 50%.
When is the first ACCA E1 exam?
September 2027. New Expertise and Strategic Professional exams start with the September 2027 session. The current syllabus’s last sitting is June 2027.
Which current ACCA paper does E1 replace?
TX (F6) — Taxation. See the old-to-new paper mapping for every paper.
I passed TX. Do I need to sit E1?
Our mapping links TX Taxation to E1, and ACCA maps exams passed under the current syllabus to the new structure, so you should not retake equivalent content. Check your full position in the transition planner and confirm with ACCA’s Transition Tool.
What changed in E1 compared with TX/F6?
Core TX syllabus retained with updated rates and legislation. Exam format moves to session CBE (4x/year) from on-demand. Section C introduces constructed response questions (2×20 marks). Available in jurisdiction-specific variants (UK, Global).
Clear TX before June 2027
TX maps to E1. Passing it on the current syllabus before the last sitting means one less exam to sit in the new qualification.