AFAT1 Mock Paper 3 — Taxation Unit 1
Harder AFAT Unit 1 mock with additional-rate scenarios, allowance taper, complex savings/dividend stacking, remittance basis awareness and detailed NIC/SA calculations.
- 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 3
This is mock paper 3 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 harder tier: it is deliberately pitched above the live exam, so passing it means you should clear the real thing with room to spare.
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 3 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 3 break down across 21 topic areas:
- Case study — Chen5 questions
- Case study — Sinclair5 questions
- Remittance basis2 questions
- Blind allowance1 question
- Class 4 NIC1 question
- Deemed domicile1 question
- Dividend tax1 question
- Gift Aid1 question
- Income stacking1 question
- Income tax — calculation1 question
- Income tax — taper1 question
- Marriage allowance1 question
- NIC1 question
- PAYE1 question
…plus 7 further topic areas spread across the case studies.
Try two questions from AFAT1 Mock Paper 3
These come from the free preview of this paper. Answer them, then reveal the explanation.
Income tax — taper
Adjusted net income of £128,000 reduces the personal allowance to:
- A£0
- B£8,570
- C£6,285
- D£12,570
Reveal the answer
A is correct. Excess £28,000 ÷ 2 = £14,000 reduction exceeds £12,570 allowance → £0. £8,570 and £6,285 under-calculate taper. Full allowance wrong above £125,140.
Income tax — calculation
Taxable income of £125,140 attracts additional-rate tax on how much income?
- A£0
- B£125,140
- C£37,700
- D£1
Reveal the answer
D is correct. Additional rate applies to taxable income above £125,140; at exactly £125,140 none is in additional band. £37,700 is basic band width. £125,140 taxes all income at additional rate incorrectly.
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.