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
Sat as a session-based CBE, as TX is today
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

The UK Tax System and its Administration

Tax system overview

Understand the overall UK tax system
Identify the obligations of taxpayers and HMRC
Understand self-assessment, penalties and payment dates

Income Tax

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

Employment income

Calculate employment income including benefits in kind
Apply the PAYE system
Understand allowable deductions from employment income

Trading income

Calculate trading profits for sole traders and partnerships
Apply basis period rules
Identify capital and revenue expenditure
Apply capital allowances

Capital Gains Tax

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

Corporation Tax

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

Value Added Tax

VAT

Understand VAT registration requirements
Calculate VAT liability
Identify taxable, exempt and zero-rated supplies
Understand the VAT return and payment

National Insurance Contributions

NICs

Calculate Class 1, Class 1A, Class 2 and Class 4 NICs
Understand employer and employee contributions

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