Principles of Taxation

Principles of Taxation (PoT)

The PoT exam includes two scenario-based questions: one on Income Tax and the other on Corporation Tax. You will then be faced with forty multiple choice questions examining Income Tax, National Insurance, Corporation Tax, Capital Gains Tax, VAT and Ethics. 

Tax is a highly technical subject and our PoT tuition simplifies it by breaking the syllabus down into examinable areas and teaching you the content which is most frequently examined. We also group interrelated topics together to make learning the content much more manageable. For example, we teach National Insurance (NI) with the Income Tax aspects of employment and trading income because NI is due on employment and trading income.  

In addition to teaching you the essential content in a simplified form, our prize-winning tutor will show you the optimal method of approaching the exam questions so that you can score full marks and still finish well within the time limit. 

A small sample of our student feedback is included below:

Kieran is an excellent tutor. He explained everything so well and clearly so that it was easy to understand the subject and therefore easier to answer the question bank. My knowledge of the subject, especially those areas that I was struggling with have greatly improved under Kieran`s guidance, and I feel much more confident going forward with my learning towards the exam. My performance in the exam I am sure will be greatly enhanced thanks to his teaching and knowledge of the subject and his exam technique. An excellent teacher- I cannot recommend highly enough.

Lowri (Principles of Tax student)

I was really struggling with the ACA accounting and tax material and Kieran has provided excellent guidance and techniques to help me pass these exams. He`s a very patient tutor and really makes sure that you feel confident going into the exam. Very friendly and always helpful, would highly recommend!

William (Principles of Tax student)​

Tuition Options

We offer online tuition and one-to-one tuition. It is possible to combine both methods of tuition.

Online PoT Course

(2021 version available from March 2021)

To get you through your PoT exam with top marks, our prize-winning Senior ACA Tutor Kieran Doe has recorded our PoT Masterclass course.

Each class focuses on a specific examinable area and involves our prize-winning tutor teaching you the key technical content which underpins the exam questions and then demonstrating the optimal exam technique by working through the most common types of exam question. The classes apply the exam strategies and techniques which resulted in your tutor scoring 88% in the PoT exam before going on to win several ICAEW prizes at Professional and Advanced Level.

Many students prefer the course to one-to-one tuition as it offers a lower cost option whilst yielding exactly the same benefits. You can view one of the classes below. 

The course is structured as follows:

  1. Income Tax - Basics

  2. Income Tax and NI - Employment Income

  3. Income Tax and NI - Trading Income

  4. Corporation Tax

  5. CGT

  6. VAT

You can purchase each individual class for only £15. You can then watch the class as many times as you need to ensure that you have mastered the technical principles and exam techniques taught during the class. You can stream the classes directly below and view them on any device which has internet connection within the 72 hour viewing period. If you require access for longer than 72 hours, we suggest that you opt for the Full Course Offer - see below for details. 

Full Course Offer

​​You can subscribe to all of the classes for £120 and enjoy a viewing period of 6 months. Just click here to purchase. Once payment has been made, you can view the full course here

One-to-One Tuition

Having one-to-one tuition with one of our expert PoT tutors enables you to focus on particular areas you struggle to understand. There are some topics in the PoT exam (e.g. basis periods) where students frequently need more intensive support. Therefore, we are pleased to offer one-to-one tuition to provide this intensive support.

Tuition fees are £75 per hour. ​


Please contact us here if you wish to book.

Contact us here or email

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ACA Masters is the trading name of Accountancy Exam Masters Limited. 

The ICAEW Partner in Learning logo, ACA and ICAEW CFAB are all registered trademarks of ICAEW and are used under licence by ACA Masters.

Our business address is Unit 101, 60 Chalton St, Somers Town, London, NW1 1HS.

Our registered address is 160 Kemp House, City Road, London, England, EC1V 2NX.