Gain an overview of how UK taxation operates. You’ll learn about the purpose of tax, the structure of the UK tax system, key administration rules, filing and payment deadlines, penalties, interest, and HMRC’s compliance processes.

Understand how to compute income tax liabilities and National Insurance Contributions (NIC) for UK taxpayers. You’ll cover employment income, trading income, property income, pensions, savings, dividends, and the treatment of allowable deductions and reliefs.

Explore how tax allowances and reliefs — such as the personal allowance, marriage allowance, gift aid, and pension contributions — affect an individual’s final tax position. You’ll learn to apply these rules accurately to maximise tax efficiency while remaining compliant.

Learn how capital gains arise, how to compute gains and losses, and how annual exemptions and reliefs apply. You’ll cover disposals of shares, property, chattels, the bed-and-breakfasting rule, part disposals, and key reliefs such as gift relief and principal private residence relief.

Develop the ability to calculate corporation tax liabilities for UK companies. You’ll study trading profits, allowable expenses, capital allowances, adjusted profit calculations, investment income, group relationships, and the rules governing associated companies.

Understand how the VAT system works, from registration and deregistration to output tax, input tax, rates, exemptions, partial exemption, and VAT returns. You’ll also learn how VAT applies to international transactions and digital services.

Master the rules for tax-deductible expenditure on plant, machinery, and other qualifying assets. You’ll learn how to apply annual investment allowances, writing-down allowances, first-year allowances, and how to treat disposals and private use adjustments.