AFAT1 Mock Paper 2 — Taxation Unit 1
Standard-level AFAT Unit 1 mock covering PAYE adjustments, higher-rate income, dividend and savings interactions, NIC calculations and residence edge cases. Two multi-income client scenarios.
- 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 2
This is mock paper 2 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 standard tier: it is pitched at roughly live-exam difficulty, with distractors that are all plausible until you read them properly.
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 2 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 2 break down across 21 topic areas:
- Case study — Claire5 questions
- Case study — Dev5 questions
- Residence2 questions
- Additional rate1 question
- Benefits in kind1 question
- Dividend income1 question
- Dividend tax1 question
- Gift Aid1 question
- Income stacking1 question
- Income tax — calculation1 question
- Income tax — taper1 question
- Interest tax1 question
- National Insurance1 question
- NIC — employer1 question
…plus 7 further topic areas spread across the case studies.
Try two questions from AFAT1 Mock Paper 2
These come from the free preview of this paper. Answer them, then reveal the explanation.
Income tax — taper
A taxpayer has adjusted net income of £110,000 in 2026/27. By how much is their personal allowance reduced?
- A£0
- B£2,500
- C£5,000
- D£12,570
Reveal the answer
C is correct. Income above £100,000 is £10,000; taper is £1 per £2 = £5,000 reduction. £0 applies below £100,000. £2,500 halves the calculation. Full loss of allowance requires £125,140 income.
Income tax — calculation
Gross non-savings income of £60,000 (England, 2026/27, full personal allowance) attracts how much income tax, ignoring NIC?
- A£11,432
- B£12,000
- C£16,460
- D£9,486
Reveal the answer
D is correct. Taxable income £47,430 × 20% = £9,486. £11,432 and £12,000 use wrong bases. £16,460 would apply if £60,000 were taxable income spanning higher bands.
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.