ACCA 2027 · Strategic Professional, options
ACCA STA Taxation Advisory Professional
STA Taxation Advisory Professional is a Strategic Professional (options)-level exam in ACCA’s 2027 qualification. It replaces ATX-UK — Advanced Taxation (United Kingdom). It is a Session CBE, 3 hours 15 minutes, 100 marks exam with a 50% pass mark, and the first exams run from September 2027.
Key facts
- Level
- Strategic Professional (options)
- Format
- Session CBE · 3 hours 15 minutes · 100 marks
- Pass mark
- 50%
- Replaces
- ATX-UK — Advanced Taxation (United Kingdom)
- First exams
- September 2027 (session CBE, four sittings a year)
- Syllabus
- 5 sections (A, B, C, D, E), 15 subsections, 113 learning outcomes
- Employability module at this level
- Ethical, Sustainable Leadership
Overview
What STA covers
STA Taxation Advisory Professional (UK) replaces ATX-UK Advanced Taxation at Strategic Professional Options level. Both papers are 3 hr 15 min, 100 marks, 50% pass mark, covering the same broad UK tax scope — income tax, NIC, CGT, IHT, corporation tax, VAT and stamp taxes. Key changes: (1) restructured from ATX-UK's tax-type-based layout to a scenario-type-based layout (Individuals, Businesses, Overseas, Compliance+ethics); (2) ATX-UK's 5 separate ethics marks in Section A removed — ethics now explicit in Section D2; (3) Section E Employability and technology skills removed entirely; (4) stamp taxes integrated contextually rather than as a standalone section. Finance Act 2026 applies for Sep 2027–Mar 2028 examinations.
Exam format
| Part | Detail |
|---|---|
| Section A | 1 × 50-mark scenario (40 technical + 10 professional skills) |
| Section B | 2 × 25-mark questions (20 technical + 5 professional skills each) |
| Overall | 3 hr 15 min |
| Overall | 100 marks |
| Overall | all compulsory |
Key changes vs ATX
- Restructured from tax-type-based layout (ATX-UK: IT, CGT, IHT, CT, Stamp taxes, VAT) to scenario-type-based layout (STA: Individuals, Businesses, Overseas, Compliance+ethics)
- ATX-UK's 5 separate ethics marks in Section A removed — ethics now explicit in Section D2 with named learning outcomes
- Section E Employability and technology skills removed entirely (consistent with 2027 qualification redesign)
- Stamp taxes no longer a standalone section — integrated contextually in business and overseas sections
- Trust content significantly narrowed to discretionary trusts only (ATX-UK had extensive trust type distinctions)
- FIG regime replaces remittance basis; long-term UK residence replaces domicile/deemed domicile for IHT
- Off payroll working (IR35) now a named outcome under owner managed businesses
- Finance Act 2026 applies for Sep 2027–Mar 2028 examinations
Syllabus comparison
ATX → STA: topic-by-topic changes
15 changes, from whole sections removed to topics added or raised in intellectual level.
| Change | Area or topic | Detail |
|---|---|---|
| CHANGED | Section A exam marks | 35 technical + 5 ethics + 10 professional skills = 50 → 40 technical + 10 professional skills = 50 (ethics marks removed from exam allocation; ethics now a syllabus section D2) |
| CHANGED | Syllabus structure | Organised by tax type (IT, CGT, IHT, CT, Stamp taxes, VAT/admin) → Organised by scenario context (Individuals, Businesses, Overseas, Compliance+ethics) |
| CHANGED | Employability skills | Section E: 4 outcomes on using computer technology in the exam → Removed entirely |
| CHANGED | Stamp taxes | ATX-UK A5 standalone section: stamp duty on shares; SDLT on land; SDRT; group relief from SDLT; excluded topics: leases, LBTT → No standalone section. The overall aim states stamp taxes remain examinable; stamp duty on shares covered in B2d/B4; SDLT contextualised in B4 real property transactions |
| CHANGED | VAT partial exemption & capital goods scheme | ATX-UK A6: advise on partial exemption and capital goods scheme [3] → STA B1n: partial exemption for businesses [3] — retained but now in business context |
| CHANGED | Special VAT schemes | ATX-UK A6: advise on special schemes — flat rate, annual accounting, cash accounting [3] (via TX-UK F3 reference) → STA B1o: explicit outcome for VAT schemes to help smaller businesses [3] |
| CHANGED | Off payroll working (IR35) | ATX-UK A1c(iii): personal service companies and tax consequences [3] → STA B1e: "off payroll working rules" as a named outcome [3] — renamed and reframed |
| CHANGED | CGT reliefs | ATX-UK A2g: EIS/SEIS reinvestment; BADR associated disposals; transfer to limited company (unnamed as "incorporation relief") → STA A3g: same reliefs but "incorporation relief" is now named explicitly; full list includes: BADR+associated disposals; investors' relief; gift holdover; rollover; private residence relief; incorporation relief; EIS/SEIS reinvestment; negligible value claims |
| CHANGED | IHT long-term residence | ATX-UK A3b(i): introduced in Jun 2026–Jun 2027 update replacing domicile/deemed domicile → STA C1g–C1h: "long-term UK residence" and LTR/non-LTR IHT rules retained [3] |
| CHANGED | FIG regime | ATX-UK A1b(ii)/A2b(iii): FIG regime introduced in Jun 2026–Jun 2027 update replacing remittance basis → STA C1b: FIG regime for qualifying UK tax resident individuals for IT and CGT [3] |
| CHANGED | Ethics in tax planning | ATX-UK C5: "ethical and professional issues arising from giving of tax planning advice [3]" — 5 separate ethics marks in exam Section A → STA D2: full subsection with 5 named outcomes on ethical obligations — no separate ethics mark allocation in exam; ethics assessed as part of 40 technical marks |
| CHANGED | Trusts | ATX-UK A1e(iii) IT from trusts; A2c CGT and trusts (transfers into/from trust); A3e IHT from trusts and on property within trusts — extensive trust content at [2]/[3] → STA A3o: CGT and IHT consequences of transfers of property into a discretionary trust [3] — trusts coverage is narrowed to discretionary trusts only; IT from trusts and detailed trust type distinctions (bare, interest in possession, etc.) removed |
| CHANGED | Trust type distinctions | ATX-UK A3d–A3e: define a trust; distinguish between different types of trust; IHT on trust property; occasion when IHT payable by trustees → Not present in STA as named outcomes |
| CHANGED | Variation of wills | ATX-UK A2g(v): CGT implications of variation of wills; A3d(viii): IHT effects and advantages of variation of wills → STA A3r: "Advise on the use of a deed of variation for IHT and CGT purposes [3]" — consolidated into one outcome |
| CHANGED | Lease vs hire purchase vs purchase | ATX-UK B3c: "explain the tax differences between decisions to lease, use hire purchase or purchase outright [3]" → STA B1p: retained, moved to owner managed businesses context [3] |
Syllabus
STA syllabus breakdown
Every section, subsection and learning outcome in the STA Taxation Advisory Professional syllabus.
ATaxation of Individuals
A1Personal and family tax planning
- Evaluate the post-tax income generated by different sources of income, including marginal income tax calculations
- Evaluate the tax implications of investing in ISAs, debt, equity and property
- Evaluate the tax implications of contributions made to a pension scheme
- Evaluate the tax consequences of drawing a pension
- Advise on the tax implications of EIS, SEIS and VCTs
- Advise on income and capital tax planning opportunities for spouses/civil partners
A2Employment income
- Evaluate employment packages, including post-tax income calculation
- Advise on the tax treatment of termination payments and other lump sum receipts
- Assess whether a share scheme is tax advantaged
- Advise on the tax treatment of SAYE, CSOP, EMI, SIP, and non-tax advantaged share schemes
A3Capital taxes
- Advise on CGT implications of disposals of assets, including small part disposals of land, leases, wasting assets, and assets damaged/lost/destroyed
- Advise on CGT implications of disposals of shares, gilts and QCBs, including takeovers
- Advise on optimal use of annual exemption and capital losses to minimise CGT
- Assess post-tax proceeds available on a disposal of assets
- Advise on tax implications of differing dates of disposal and recommend appropriate disposal date
- Recommend courses of action to maximise post-tax proceeds/minimise tax payable
- Evaluate CGT reliefs: BADR (incl. associated disposals), investors' relief, gift holdover, rollover, private residence relief, incorporation relief, EIS/SEIS reinvestment relief, negligible value claims
- Advise on planning to minimise IHT due
- Recommend appropriateness of IHT reliefs: BPR, APR, fall in value relief, quick succession relief
- Advise on charitable donations for IHT including reduced rate for charitable giving
- Advise on gifts with reservation of benefit
- Advise on post-tax value of an inheritance
- Advise on value of gifts for CGT and IHT purposes
- Advise on CGT and IHT consequences of gifts during lifetime
- Advise on CGT and IHT consequences of transfers into a discretionary trust
- Advise on CGT and IHT consequences on gifts of assets left on death
- Recommend which choice of gift is more efficient for IHT and CGT
- Advise on use of a deed of variation for IHT and CGT purposes
- Recommend whether an asset should be gifted during lifetime or on death
- Advise on external finance required after post-tax proceeds/post-tax inheritance
BTaxation of Businesses and Corporate Entities
B1Owner managed businesses
- Evaluate employed vs self-employed classification and tax consequences
- Recommend employee vs partner engagement and evaluate net tax cost of each
- Evaluate whether an individual is trading and the tax consequences
- Advise on appropriate business structure: sole trade vs partnership vs company
- Evaluate whether off payroll working rules apply and tax implicationsNew
- Evaluate the post-tax cost of a project
- Evaluate tax implications of revenue and capital expenditure
- Assess the post-tax income from a business
- Advise on best use of trading losses given business objectives
- Advise on tax implications of raising finance
- Advise on tax efficient withdrawal of funds from the business
- Advise on tax consequences of incorporation
- Evaluate close company status and advise on tax implications of close/CIHC
- Advise on tax implications of partial VAT exemption
- Advise on special VAT schemes for smaller businesses
- Evaluate tax differences between lease, hire purchase or purchase outright
B2Single companies
- Evaluate tax relief available on planned corporate expenditure
- Advise on tax planning for R&D spending
- Evaluate tax consequences of purchase, ownership, disposal and reinvestment in IFAs
- Advise on tax implications of sale of shares, land/buildings, plant/machinery and IFAs
- Advise on reliefs to reduce or defer tax on disposals
- Advise on tax implications of a company purchasing its own shares
- Advise whether a company has an investment business and calculate its CT
- Evaluate tax reliefs for losses and recommend optimal use: trading losses, property losses, capital losses, NTLR deficits
- Advise on restriction on use of losses on change in company ownership
B3Groups of companies
- Advise on allocation of AIA between group or related companies
- Advise on tax implications of transfer of intangible assets
- Advise on merits of forming a VAT group
- Evaluate tax reliefs for groups and consortiums and recommend optimal use of losses
- Advise on tax planning for chargeable gains groups
- Advise on impact of transfer pricing and thin capitalisation rules
B4Expansion, restructuring and winding up
- Evaluate which expansion strategy is more tax efficient, including post-tax cost calculation
- Advise on timing of expenditure to maximise tax relief
- Advise on tax implications of purchasing shares vs trade and assets of another company
- Advise on tax due on sale of shares including SSE
- Advise on sale of trade and assets including degrouping charge
- Evaluate tax implications of sale of shares in subsidiary vs sale of trade and assets
- Advise on tax implications of transfer of trade and assets under common control
- Advise on impact of corporate restructuring on CT rate and payment dates including group payment arrangements
- Evaluate best use of losses in a group restructuring
- Evaluate significance of accounting periods on administration or winding up
- Advise on tax implications of a company ceasing to trade
- Advise on tax implications of a company winding up
- Advise on tax treatment of returns to shareholders after winding up
COverseas Tax Issues
C1Individuals
- Advise on residence and its relevance to income tax and CGT
- Advise on the FIG regime for qualifying UK tax resident individuals for IT and CGTNew
- Advise on tax position of individuals coming to and leaving the UK for IT and CGT
- Advise on income tax treatment of overseas trading, employment and investment income
- Advise on UK taxation of foreign gains
- Advise on UK taxation of gains on disposal of UK land/buildings owned by non-residents
- Advise on long-term UK residence in relation to IHTNew
- Evaluate whether an individual is LTR or non-LTR and advise on UK IHT
- Advise on double taxation relief available to individuals
C2Companies
- Evaluate tax residence of a company and advise on impact on UK CT payable
- Advise on consequences of setting up an overseas permanent establishment and elections to mitigate tax
- Advise on tax consequences of setting up an overseas subsidiary
- Advise on tax consequences of a UK resident company receiving overseas income
- Advise on tax position of overseas companies trading in the UK
- Advise on double taxation relief available to companies
- Evaluate impact of an overseas company within a group on group tax planning
- Advise on VAT implications of imports and exports
- Evaluate whether a company is a CFC and advise on tax implications
DTax Compliance and Ethical Obligations
D1Tax compliance
- Advise on when tax returns should be made, when tax should be paid, consequences of late filing/payment, and associated interest and penalties
- Evaluate how a taxpayer's actions could impact how much tax is due and when it should be paid
- Assess the time limits for any relevant claims or elections recommended
D2Ethical obligations
- Recommend appropriate safeguards to threats to the fundamental principles of the ACCA Code of Ethics and ConductNew
- Evaluate potential conflicts of interest and advise on actions to be takenNew
- Advise on appropriate procedures and actions when taking on a new clientNew
- Advise on actions to be taken on discovery of an error in a tax return/unexpected refundNew
- Advise on tax avoidance and tax evasion and associated penaltiesNew
EProfessional Skills
E1Communication
- Inform concisely, objectively and unambiguously, adopting a suitable style and format
- Advise using compelling and logical arguments, demonstrating ability to counter argue
- Clarify and simplify complex issues for the intended audience
E2Analysis and evaluation
- Investigate relevant information from a range of sources using appropriate analytical techniques
- Consider information, evidence and findings carefully, reflecting on implications
- Assess and apply appropriate judgement on ethical, professional or technical issues
- Appraise information objectively to prioritise issues, identify missing information and explore alternatives
E3Scepticism
- Explore underlying reasons for issues, applying a questioning mind beyond what is immediately apparent
- Question opinions, assertions and assumptions by seeking justifications and sufficient evidence
- Challenge and critically assess information or decisions where justified in the wider professional, ethical or public interest
E4Commercial acumen
- Demonstrate awareness of organisational, external and non-tax factors affecting tax decisions
- Recognise key issues and use judgement in proposing commercially viable solutions
- Show insight and perception in understanding key tax drivers, demonstrating acumen in recommendations
ACCA STA: frequently asked questions
What is the ACCA STA exam format?
STA Taxation Advisory Professional is a Session CBE, 3 hours 15 minutes, 100 marks exam. Structure: Section A: 1 × 50-mark scenario (40 technical + 10 professional skills) · Section B: 2 × 25-mark questions (20 technical + 5 professional skills each) · 3 hr 15 min · 100 marks · all compulsory. Pass mark: 50%.
When is the first ACCA STA 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 STA replace?
ATX-UK — Advanced Taxation (United Kingdom). See the old-to-new paper mapping for every paper.
I passed ATX. Do I need to sit STA?
Our mapping links ATX Advanced Taxation to STA, 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 STA compared with ATX?
Restructured from tax-type-based layout (ATX-UK: IT, CGT, IHT, CT, Stamp taxes, VAT) to scenario-type-based layout (STA: Individuals, Businesses, Overseas, Compliance+ethics). ATX-UK's 5 separate ethics marks in Section A removed — ethics now explicit in Section D2 with named learning outcomes. Section E Employability and technology skills removed entirely (consistent with 2027 qualification redesign). Stamp taxes no longer a standalone section — integrated contextually in business and overseas sections.
Clear ATX before June 2027
ATX maps to STA. Passing it on the current syllabus before the last sitting means one less exam to sit in the new qualification.