Certificate Level Tax Fundamentals

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 Tax Fundamentals module covers the following topics:

• Objectives, types of tax and ethics
• Administration of taxation
• Income tax and national insurance contributions
• Capital gains tax & inheritance tax
• Corporation tax and company gains
• VAT & Stamp taxes

Ensure you order the correct edition of the materials. This edition is aligned with the Next Generation ACA syllabus and are for exams in 2025-2026 only. You risk losing exam marks if you use the incorrect edition.

For more information and resources, please visit icaew.com/studyresources

For sale in October 2025