Certificate Level Principles of Taxation

This exam is available to sit until 31 March 2026.

Before purchasing your learning materials, please check the transitional exam arrangements guidance to ensure you select the correct materials. If you are unsure which exams you should sit, please speak to your tuition provider, employer, or contact Student Support.

The Principles of Taxation module covers the following topics:

• objectives, types of tax and ethics
• administration of taxation
• income tax and national insurance contributions
• capital gains tax and chargeable gains for companies
• corporation tax
• VAT

For more information and resources, please visit icaew.com/examresources for ACA students and icaew.com/cfabstudyresources for ICAEW CFAB students.