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Expertise
E1 — Taxation
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.
FormatSession CBE · 3 hours · 100 marks
Pass Mark50%
Legacy PaperTX (F6) — Taxation
Sections6 sections (A, B, C, D, E, F)
Current-syllabus equivalentOur paper mapping links E1 to TX — Taxation. The current structure's last sitting is June 2027.
Transition Planner Exam Format
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
Key Changes vs Legacy Paper
- 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
| Change | Area / 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 Breakdown
A
The UK Tax System and its Administration
A1
Tax system overview
- Understand the overall UK tax system
- Identify the obligations of taxpayers and HMRC
- Understand self-assessment, penalties and payment dates
B
Income Tax
B1
Income 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
B2
Employment income
- Calculate employment income including benefits in kind
- Apply the PAYE system
- Understand allowable deductions from employment income
B3
Trading income
- Calculate trading profits for sole traders and partnerships
- Apply basis period rules
- Identify capital and revenue expenditure
- Apply capital allowances
C
Capital Gains Tax
C1
CGT 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
D
Corporation Tax
D1
Corporation 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
E
Value Added Tax
E1
VAT
- Understand VAT registration requirements
- Calculate VAT liability
- Identify taxable, exempt and zero-rated supplies
- Understand the VAT return and payment
F
National Insurance Contributions
F1
NICs
- Calculate Class 1, Class 1A, Class 2 and Class 4 NICs
- Understand employer and employee contributions