AFAT1 Mock Paper 1 — Taxation Unit 1
Starter mock for DipFA AFAT Unit 1: income tax foundations, NICs, residence, allowances and savings income. Twenty standalone questions plus two client case studies. England/Wales/NI rates unless stated.
- Questions
- 30
- Minutes
- 45
- Pass (70%)
- 21/30
Sit it timed
The timer starts when you press the button. You can still finish after it runs out — it is there to mimic exam pressure, not to lock you out.
Free preview: the first 5 of 30 questions, with a timer to match. Unlock the full paper
Answer options are shuffled on every attempt. Your progress is saved as you go, so a refresh won't lose it.
About AFAT1 Mock Paper 1
This is mock paper 1 of 3 for AFAT1, the Taxation — Unit 1 unit of CeMAP. The 3 papers in this unit run easier → harder so you can build up to exam standard rather than being thrown in at the deep end. This one sits in the easier tier: the wording is clean and the wrong answers are less subtle than the ones the examiner writes, so it is the right place to find out what you actually know.
Every question carries a written explanation, so a wrong answer tells you which rule you have misread instead of just costing you a mark. Questions are original, written against the 2025/26 five-unit CeMAP syllabus, and cover the material the way the examiner tests it — precise recall where recall is tested, and judgement where the paper wants judgement.
Format, timing and pass mark
AFAT1 Mock Paper 1 follows the live AFAT1 format: 20 standalone questions + 2 case studies × 5 linked questions, in 45 minutes — about 90 seconds a question. Pass mark 21/30 (70%), as in the real assessment. There is no negative marking, so answer everything. 2 case studies carry linked questions: read each scenario once, carefully, before answering any part of it.
What this paper tests
The 30 questions in AFAT1 Mock Paper 1 break down across 16 topic areas:
- Case study — Elena5 questions
- Case study — Hales5 questions
- Allowances2 questions
- Dividend income2 questions
- Income tax — allowances2 questions
- Income tax — rates2 questions
- National Insurance2 questions
- Residence2 questions
- Employment income1 question
- Gift Aid1 question
- Income tax — calculation1 question
- PAYE1 question
- Pension tax relief1 question
- Savings income1 question
…plus 2 further topic areas spread across the case studies.
Try two questions from AFAT1 Mock Paper 1
These come from the free preview of this paper. Answer them, then reveal the explanation.
Income tax — allowances
For 2026/27, what is the standard personal allowance for an individual under 65 with income below £100,000?
- A£11,310
- B£13,570
- C£12,750
- D£12,570
Reveal the answer
D is correct. The personal allowance for 2026/27 remains £12,570. £11,310 was an older figure; £12,750 and £13,570 are distractors. Below £100,000 adjusted net income the full allowance is available before tapering begins.
Income tax — rates
In England, Wales and Northern Ireland for 2026/27, the basic rate of income tax applies to taxable non-savings income above the personal allowance up to which upper limit?
- A£125,140 of taxable income
- B£50,270 of taxable income
- C£37,700 of taxable income
- D£50,270 of total income
Reveal the answer
B is correct. The basic rate band ends at £50,270 of taxable income (after allowances). £37,700 is the width of the band, not the ceiling. £50,270 of total income ignores that allowances are deducted first. £125,140 is where the additional rate begins.
Scored under 70%? Revise these next
A near miss is almost always a calculation you cannot do under time pressure, a definition you half-know, or a rule you have never read in the examiner's words. Start with the topic areas above where you dropped marks, then:
- →Drill the calculations on the CeMAP formula sheet — LTV, income multiples, SDLT, APRC, ERCs and rental cover, each worked through.
- →Nail the terminology in the CeMAP glossary — a surprising share of wrong answers are a term you nearly knew.
- →Re-read the syllabus coverage on the AFAT1 exam guide, then sit the next paper in the ramp.
The other AFAT1 mock papers
3 timed mocks for this unit, running easier → harder. Sitting the whole ramp is what moves a borderline score to a comfortable pass.