Personal Tax AAT level 4
Course
In Leicester
Description
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Type
Course
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Location
Leicester
This is one element of the level 4 AAT qualification and you can study it as a stand-alone unit. This unit will teach you about the key aspects of taxation that affect UK taxpayers. Income tax, National Insurance (NI), capital gains tax and inheritance tax are covered within this unit. You will analyse the theories, […]
Facilities
Location
Start date
Start date
About this course
Entry to this course requires you to have achieved an AAT level 3 Diploma in accounting and have four GCSEs including English and maths at Grade 4 (C) or above.
Reviews
Subjects
- Taxation
- Inheritance
- Income Tax
- Capital Gains Tax
- Inheritance Tax
- Capital Gains
- Tax
Course programme
Year 1
This unit provides students with the underpinning theory on taxation, such as what makes for a fair and equitable taxation system. Students then explore three core areas of income that contribute to a taxpayer’s income tax liability: employment income, income from investments and income from property. Deductions and reliefs that apply to this income are then covered, so that students can compute the net income tax payable, or reclaimable, for a UK taxpayer.
NI as applicable to employment income is covered, together with the key principles that are part of capital gains tax and inheritance tax.
Additional information
Personal Tax AAT level 4