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Study material for September 2025 TX exam

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Study material for September 2025 TX exam

  • This topic has 4 replies, 3 voices, and was last updated 2 weeks ago by AmandaP.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • June 20, 2025 at 5:48 am #718011
    Sri1722
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Which study text and material should we use for september tax exam ? The Opentuition has mentioned they will not be providing for any notes nor lecture for sep 2025 to march 2026 session .So which study mat to reffer to for the upcoming exam .

    June 20, 2025 at 1:42 pm #718017
    AmandaP
    Moderator
    • Topics: 1
    • Replies: 19
    • ☆

    You will need to buy Finance Act 2024 material (from either BPP or Kaplan) for the September 2025, December 2025 and March 2026 exams.

    July 9, 2025 at 4:09 am #718190
    Sefater
    Participant
    • Topics: 0
    • Replies: 2
    • ☆

    SO This tutorial is completely irrelevant?

    July 9, 2025 at 4:19 am #718191
    Sefater
    Participant
    • Topics: 0
    • Replies: 2
    • ☆

    I mean, will studying with these tutorial lessons be a complete waste of time?

    July 13, 2025 at 7:30 am #718299
    AmandaP
    Moderator
    • Topics: 1
    • Replies: 19
    • ☆

    It won’t be a waste of time as the majority of the content hasn’t changed, but if you are going to use the notes and lectures, then proceed with caution!

    The notes and lectures available are based on the Finance Act 2023, whereas the September 2025 exam will be based on the Finance Act 2024 and there have been some changes. For example, the dividend nil rate band is now £500, the cash basis is now the default method for calculating the trading profits of unincorporated businesses rather than the accruals basis and the annual exempt amount for capital gains is now £3,000.

    Income Tax
    Dividend nil rate band has been reduced from £1,000 to £500 (savings income nil rate bands unchanged)
    Child benefit tax charge is now 1% for each £200 of income between £60,000 and £80,000.

    National Insurance Contributions
    Class 1 primary: main rate reduced to 8% between £12,570 and £50,270, 2% above this
    Class 1 secondary: remains at 13.8% above £9,100
    Class 1A: remains at 13.8%
    Class 2: Generally, no longer payable. Voluntary class 2 contributions can be paid by those with profits below the small profits threshold to maintain their NIC contributions record.
    Class 4: main rate reduced to 6% between £12,570 and £50,270, 2% above this

    Employment income
    Official rate of interest remains at 2.25%
    Car benefit percentages unchanged, fixed amount to apply percentage to for car fuel remains at £27,800
    Van benefit remains at £3,960, and £757 for fuel

    Business Income Tax
    The cash basis is now the default method for calculating trading profits of an unincorporated business

    Capital Gains Tax
    Annual exempt amount reduced from £6,000 to £3,000
    Higher rate of tax for residential property disposals reduced from 28% to 24%.

    VAT
    The VAT registration threshold has increased to £90,000
    The VAT deregistration threshold has increased to £88,000

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