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Module 1
5 lessons
Module 2
4 lessons
Module 1
6 lessons
Module 2
4 lessons
Module 3
9 lessons
Module 4
3 lessons
Module 5
4 lessons
Module 6
6 lessons
Module 7
6 lessons
Module 8
3 lessons
Module 9
3 lessons
Module 10
5 lessons
Module 11
5 lessons
Module 12
5 lessons
Module 13
7 lessons
Module 14
3 lessons
Module 15
7 lessons
Module 16
1 lessons
Module 1
6 lessons
Module 2
4 lessons
Module 3
5 lessons
Module 4
7 lessons
Module 5
10 lessons
Module 6
3 lessons
Module 7
4 lessons
Module 8
3 lessons
Module 1
7 lessons
Module 2
5 lessons
Module 3
6 lessons
Module 4
4 lessons
Module 1
3 lessons
Module 1
7 lessons
Module 2
6 lessons
Module 3
5 lessons
Module 4
5 lessons
Module 5
6 lessons
Module 6
6 lessons
Module 7
5 lessons
Module 8
6 lessons
Module 9
6 lessons
Module 10
4 lessons
Module 11
3 lessons
Module 1
4 lessons
Module 1
6 lessons
Module 2
6 lessons
Module 3
3 lessons
Module 1
5 lessons
Module 2
4 lessons
Module 3
6 lessons
Module 4
3 lessons
Module 5
5 lessons
Section

B. Income tax

Explore complex aspects of UK income tax, including residence, employment benefits, savings, and pension planning. Emphasis is placed on tax efficiency and advisory scenarios.

16 modules 77 lessons

Modules

Module 1

Self assessment (TX revision)

6 lessons
Overview - self assessment
Time limits
Penalties and interest
Payments on account
Record keeping
Compliance checks

Module 2

Income tax calculation (TX revision)

4 lessons
Income tax fundamentals
Income tax proforma
Income tax reliefs
Family taxation

Module 3

Employment income (TX revision)

9 lessons
Employment overview
Basis of assessment
Benefits in kind - part 1
Benefits in kind - part 2
Benefits in kind - part 3
Benefits in kind - part 4
Allowable deductions
Paye system
Question - employment income

Module 4

Employment income - ATX issues

3 lessons
Share schemes
Termination payments
Personal service companies

Module 5

National insurance - employment (TX revision)

4 lessons
Introduction to national insurance
Tax tables
Employment
Question approach

Module 6

Property income (TX revision)

6 lessons
Property income
Furnished holiday lettings
Rent a room relief
Grant of a short lease
Property losses
Planning

Module 7

Investment income (TX revision)

6 lessons
Savings income
Dividend income
Exempt investment income
Accrued income scheme
Planning - investment income
Question - investment income

Module 8

Trust income

3 lessons
Overview of trusts
Trust income tax implications
Real estate investment trust (REIT)

Module 9

Investment income - ATX

3 lessons
Tax free investments
Choice of investment
Raising finance

Module 10

Pensions

5 lessons
Pensions overview
Tax relief on contributions
Annual allowance
Employer contributions
Pension benefits

Module 11

Overseas aspects of income tax

5 lessons
Residence status
Split year rules
Domicile status
Basis of assessment
Double taxation relief (DTR)

Module 12

Self-employment (TX revision)

5 lessons
Overview - self employment
Badges of trade
Calculation of trade profit - part 1
Calculation of trade profit - part 2
Cash basis

Module 13

Capital allowances (TX revision)

7 lessons
Introduction - capital allowances
Main pool and special rate pool
Annual investment allowance - part 1
Annual investment allowance - part 2
First year allowance and short life assets
Structures and buildings allowance
Question approach - capital allowances

Module 14

Capital allowances - ATX

3 lessons
Cessation of trade
Aia for related businesses
Hire purchase and leasing

Module 15

Relief for trade losses (TX revision)

7 lessons
Continuous trades - part 1
Continuous trades - part 2
Restriction on loss relief
Opening years losses
Closing years losses
Planning - relief for trade losses
Question approach - relief for trade losses

Module 16

National insurance - self-employment (TX revision)

1 lessons
Self-employment

Choose Your Access Level

Advanced Taxation Subject

Choose Your Access Level

Advanced Taxation Subject