Credential type: professional designation earned by examination · verified on the issuer's site September 20, 2026 issuer page
Scheduled retirement
ICAEW retires BPT on 2026-09-30. Fundamental Case Study is the named replacement path.
No direct replacement is named in the reviewed official sources.
The ACA Professional Level: Business Planning: Taxation exam, certified by ICAEW, covers five key tax domains. It evaluates technical knowledge across corporation tax, VAT, income tax, capital gains tax, and stamp taxes. This written paper is a component of the professional qualification, requiring candidates to demonstrate application of tax rules to business scenarios. The exam is scheduled for retirement on 2026-09-30, with the Fundamental Case Study serving as the official successor. Candidates must demonstrate proficiency across these areas to progress in their professional development journey.
This exam is for professional-level candidates pursuing the ACA qualification. It is intended for those who have completed earlier stages and are ready to apply tax legislation to business planning and owner-managed entity scenarios.
Review the official ICAEW study documentation to understand the tax rules and procedures. Practice applying these regulations to business scenarios, as the exam is a written paper. Ensure familiarity with the five domains, focusing on the 35% weight assigned to Corporation Tax. Candidates should prepare for the 210-minute duration and aim to meet the 55 passing score. Direct your future studies toward the Fundamental Case Study to ensure your certification path remains aligned with current ICAEW requirements.
This domain covers the taxation of companies, including self-assessment, distributions, and group structures. It represents 35% of the exam content, focusing on the application of tax rules to corporate entities and their financial activities during the assessment.
This domain addresses VAT rules and procedures, accounting for 20% of the exam. It focuses on the mechanics of VAT, including registration, taxable supplies, and the administration of the tax system for businesses within the current regulatory framework.
Focusing on owner-managed businesses, this domain accounts for 20% of the exam. It covers the interaction between business income and personal tax liabilities, including National Insurance contributions for business owners operating within the professional tax environment.
This domain covers Capital Gains Tax for individuals and companies, representing 15% of the exam. It involves calculating gains and losses and applying relevant reliefs and exemptions in a business context to ensure accurate tax reporting and compliance.
This domain accounts for 10% of the exam and covers Stamp Taxes and other miscellaneous taxes. It requires knowledge of when these taxes apply to business transactions and property dealings to maintain full compliance with current legislation.
The exam is a written paper lasting 210 minutes. Candidates must manage their time effectively across the five domains. Ensure you have your identification and required materials ready for the session, which costs approximately £300–£500 per sitting.
The exam is a written paper. While the specific number of questions is not provided, candidates must demonstrate their ability to apply tax knowledge to business scenarios within the 210-minute time limit, ensuring they address all requirements to meet the standard.
To successfully pass the ACA Professional Level: Business Planning: Taxation exam, candidates must achieve a score of 55. This threshold is mandatory for all candidates seeking to demonstrate their technical competency in the subject matter before the scheduled retirement date.
The exam is a written paper with a total duration of 210 minutes. Candidates should plan their time carefully to address all five domains within this period, ensuring that each section receives adequate attention to meet the required passing standard.
The verified successor to this exam is the Fundamental Case Study. Candidates should direct their future certification efforts toward this path as the current Business Planning: Taxation exam is officially scheduled for retirement on 2026-09-30, marking a transition in the qualification structure.
Verified 2026-08-30
This page was built by aggregating official ICAEW certification documentation and HMRC manuals to provide a summary of the exam domains, structure, and retirement status for all prospective candidates.