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.
- AuthorPosts
- June 20, 2025 at 5:48 am #718011
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 #718017You 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 #718190SO This tutorial is completely irrelevant?
July 9, 2025 at 4:19 am #718191I mean, will studying with these tutorial lessons be a complete waste of time?
July 13, 2025 at 7:30 am #718299It 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 thisEmployment 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 fuelBusiness Income Tax
The cash basis is now the default method for calculating trading profits of an unincorporated businessCapital 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 - AuthorPosts
- You must be logged in to reply to this topic.