ACCA 2026 TX Taxation Corporate Tax Free Quiz 2

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ACCA 2026 TX Taxation Corporate Tax Free Quiz 2

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ACCA 2026 TX Taxation Corporate Tax Free Quiz 2

Practice ACCA 2026 TX Taxation MCQs from Corporate Tax. Get instant results with Explanation.

General10 MCQs

1. What is the UK residence test for a company?

A. A company is UK resident if incorporated in the UK or if central management and control is in the UKB. A company is UK resident only if it is incorporated in the UKC. A company is UK resident only if its central management and control is in the UKD. A company is never UK resident unless it has a UK branch

2. What are transfer pricing rules in corporation tax?

A. Transfer pricing rules are optionalB. Transfer pricing rules apply only to transactions with foreign companiesC. Transfer pricing rules apply only to sales of goodsD. Transfer pricing rules ensure that transactions between connected parties are at arm's length

3. How must a corporation tax return be filed?

A. Corporation tax returns can only be filed by postB. Corporation tax returns must be filed online, with a deadline of 12 months after the accounting period endC. Corporation tax returns are filed with the Companies HouseD. Corporation tax returns have no filing deadline

4. What is the payment date for corporation tax?

A. Corporation tax is due on 31 January following the accounting periodB. Corporation tax is due on 31 October following the accounting periodC. Corporation tax is due 9 months and 1 day after the accounting period endD. Corporation tax is due at the end of the accounting period

5. What is the R&D tax relief for SMEs?

A. R&D tax relief provides an extra 86% deduction for SME qualifying expenditureB. R&D tax relief is only available to large companiesC. R&D tax relief is not available for software developmentD. R&D tax relief is given as a flat 10% credit

General10 MCQs

6. What is the deadline for registering for corporation tax?

A. A company must register for corporation tax within 6 months of tradingB. A company must register for corporation tax within 12 months of tradingC. A company does not need to register for corporation taxD. A company must register for corporation tax within 3 months of starting to trade

7. How are corporation tax payments made?

A. Corporation tax payments are made to Companies HouseB. Corporation tax payments are made to HMRC electronicallyC. Corporation tax can be paid in cashD. Corporation tax payments do not incur interest if late

8. What was the super-deduction for corporation tax?

A. The super-deduction provides 100% relief on plant and machineryB. The super-deduction provides 150% reliefC. The super-deduction provided 130% relief for expenditure between 1 April 2021 and 31 March 2023D. The super-deduction is still available

9. What is the time limit for making a loss relief claim?

A. Loss relief claims must be made within 2 years of the end of the accounting periodB. Loss relief claims have no time limitC. Loss relief claims must be made within 6 monthsD. Loss relief claims must be made within 12 months

10. What is the restriction on interest deductions for corporation tax?

A. Interest deductions are unlimited for corporation taxB. Interest deductions are restricted to 10% of EBITDAC. Interest deductions are not allowed at allD. Interest deductions are restricted to 30% of EBITDA for groups and companies

📋 ACCA - Test Online Practice Quizzes

ACCA

Conducting Body: Association of Chartered Certified Accountants

Frequency: Exam Frequency Year Round | Time: 360 Minutes

Negative Marking: No

⚡ Test Pattern (Total: 116 MCQs):

Business and Technology: 46 MCQs
Management Accounting: 35 MCQs
Financial Accounting: 35 MCQs
Corporate and Business Law: 45 MCQs

Merit Formula: -

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