Are you interested in being part of the wider roll out for Spark, our new AI-powered, learning chatbot? Register your interest here.
Home Specialist skills Finance ACA - Tax Fundamentals - Integrated
ACA - Tax Fundamentals - Integrated
-
Explain the general objectives of taxation, the influences upon the UK system of taxation, the different types of tax in the UK
-
Recognise the ethical issues arising in the course of performing tax work
-
Identify the obligations the UK system of taxation imposes on taxpayers and the implications of non-compliance
-
Calculate the amount of income tax owed by or owed to individuals and the amount of national insurance payable
-
Calculate the amount of capital gains tax and inheritance tax payable by individuals
-
Calculate the amount of corporation tax payable by companies including tax on a company’s chargeable gains
-
Calculate the amount of VAT owed by or owed to businesses
-
Calculate the amount of stamp taxes payable by an individual or a company.
Overview
Off the shelf (OTS)
With our ACA Certificate, you'll develop deep technical knowledge across six key subjects: accounting, taxation, assurance, law, management information, and business technology and finance. Go beyond theory and learn the real-world application of critical areas from financial statements and taxation frameworks to auditing, risk management and business law.
This module will enable students to understand the general objectives of taxation and to calculate income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax, VAT and stamp taxes in straightforward scenarios.
Delivery method
Digital
Course duration
40 hours
Competency level
Working
Spark login