Regional variants available
In a number of countries, students have the opportunity to take this exam based on their national tax. Should a national tax not be available, we recommend students select the UK variant.
You can read about the differences in the 'Learning highlights for each exam variant' section.
Exam aims
Major taxes on impact on financial decisions and situations. In this exam, students will provide relevant information and advice to individuals and businesses by:
- applying relevant knowledge and skills
- exercising professional judgment
Learning highlights for each exam variant
Note: The following learning applies to the Cyprus (CYP) exam variant.
Students will be able to:
- Apply further knowledge and understanding of the Cyprus tax system through the study of further capital taxes, together with more advanced topics within the taxes studied previously
- Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
- Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
- Communicate with clients, the Tax Department and other professionals in an appropriate manner.
Note: The following learning applies to the Hong Kong (HKG) exam variant.
Students will be able to:
- Apply further knowledge and understanding of the Hong Kong tax system through the study of stamp duty and more advanced topics within the taxes studied previously
- Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
- Identify the opportunities and provide advice on minimising and/or deferring tax liabilities by the use of legitimate tax planning measures
- Communicate with clients, taxing authorities and other professionals in an appropriate manner.
Note: The following learning applies to the Ireland (IRL) exam variant.
Students will be able to:
- Apply further knowledge and understanding of the Irish tax system through the study of further capital taxes, together with more advanced topics within the taxes studied previously
- Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
- Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
- Communicate with clients, the Revenue Commissioners and other professionals in an appropriate manner.
Note: The following learning applies to the Malaysia (MYS) exam variant.
Students will be able to:
- Apply further knowledge and understanding of the Malaysian tax system through the study of more advanced topics within the taxes studied previously
- Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
- Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
- Communicate with clients, the Inland Revenue Board and other professionals in an appropriate manner.
Note: The following learning applies to the Malta (MLA) exam variant.
Students will be able to:
- Apply further knowledge and understanding of the Maltese tax system through the study of further taxes and tax incentives, together with more advanced topics within the taxes studied previously
- Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
- Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
- Communicate with clients, the Inland Revenue and VAT Departments and other professionals in an appropriate manner.
Note: The following learning applies to the Singapore (SGP) exam variant.
Students will be able to:
- Apply further knowledge and understanding of the Singapore tax system through the study of tax incentives and stamp duty, together with more advanced topics within the taxes studied previously
- Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
- Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
- Communicate with clients, the Inland Revenue Authority of Singapore (IRAS) and other professionals in an appropriate manner.
Note: The following learning applies to the South Africa (ZAF) exam variant.
Students will be able to:
- Apply further knowledge and understanding of the South African tax system through the study of further taxes, together with more advanced topics within the taxes studied previously
- Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
- Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
- Communicate with clients, South African Revenue Service and other professionals in an appropriate manner.
Note: The following learning applies to the United Kingdom (UK) exam variant.
Students will be able to:
- Apply further knowledge and understanding of the UK tax system through the study of more advanced topics within the taxes studied previously and the study of stamp taxes
- Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
- Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
- Communicate with clients, HM Revenue and Customs and other professionals in an appropriate manner.
How students will benefit
Use our career navigator to find out what skills are linked to Advanced Taxation.
Exam support available
To maximise chances of success in the exam, we recommend students arrange tuition with one of our approved learning partners. Find tuition.
Finally, students can use our supported study resources alongside face-to-face or online tuition.
