Association of Accounting Technicians · RQF Level 3
AAT Level 3 Certificate for Tax Professionals (QCF)
You don’t just earn this. You learn to use it, one-to-one, on your own real work.
- LevelRQF Level 3
- Total credits36
- Units in this qualification130
Awarded by Association of Accounting Technicians · on the Ofqual register
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What you’ll learn
What each unit actually teaches you to do
These are the units Association of Accounting Technicians registers against this qualification. It is a catalogue, not a syllabus. Which of them you take depends on the combination the qualification requires, and that is set by the awarding body rather than by us. Every unit here is regulated, and every one you earn is yours to keep.
Analytical SkillsReal unit · Association of Accounting Technicians
What you'll be able to do
- Effectively evaluate information
- Provide relevant information to others
Bookkeeping - Compliance Techniques to calculate sales and profitsReal unit · Association of Accounting Technicians
You'll learn to calculate sales and profit figures from incomplete accounting records using compliance techniques. The unit includes preparing accurate HMRC returns for VAT and corporation tax based on these calculations.
What you'll be able to do
- Calculate figures to be included on returns to HMRC from incomplete accounting records, using appropriate compliance techniques
Bookkeeping - Preparing financial accounts for limited companiesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the form and content of the financial accounts of a limited company.
- Prepare financial accounts of a limited company
Bookkeeping Principles for ComplianceReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the features of the main types of business entities that HMRC Officers may encounter.
- Understand the form and content of sole trader accounts that may be submitted to HMRC.
- Understand why generally accepted accounting principles and concepts are important to HMRC.
- Apply double entry bookkeeping principles.
- Prepare initial financial accounts of a sole trader.
Business Compliance Checks – Accounting RatiosReal unit · Association of Accounting Technicians
What you'll be able to do
- Calculate common accounting ratios
- Understand the significance of common accounting ratios
Business Compliance Checks – Business Economics ModelsReal unit · Association of Accounting Technicians
What you'll be able to do
- Explain what a business economics model is and when it should be used
- Prepare business economics models for retail trades, service trades and manufacturing businesses using the appropriate methodologies and make adjustments to take account of special features
- Explain how to counter customer arguments in relation to business economics models prepared
Business Compliance Checks – EPoS AwarenessReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand EPoS systems and how HMRC examines them
- Understand the reports obtainable from and the risks associated with an EPoS system.
Business Compliance Checks – MeansReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the purpose of a private side review.
- Plan and prepare a means test.
- Understand how to interpret information in a means test.
Business Compliance Checks – Records ExaminationReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the need for business records
- Understand the procedures for conducting an examination of business records
- Understand the analysis techniques for invoices and statements
- Understand the techniques needed to check the cash handling procedures of the business
- Understand the techniques of completing a bank reconciliation
- Understand how the patterns of purchases and sales can be used to test the figures returned by a business
- Understand how the debtors and creditors figures can be used as a checking device
Business Compliance Checks – Third Party InformationReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how to obtain and use Third Party Information (TPI) in business compliance checks
Capital Allowances - Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Have a general understanding of capital allowances (CAs)
Capital Allowances - Meaning of PlantReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the statutory rules relating to ‘plant and machinery’.
- Understand the effect of case law on ‘plant and machinery’
- Understand contributions, group sales and connected persons
Capital Allowances - Notification and the returnReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how businesses claim capital allowances (CAs)
- Understand the rules for Annual Investment Allowance (AIA)
- Understand First Year Allowances (FYAs) and first year tax credits
- Understand the principle of pooling
- Understand single asset and class pools
- Understand qualifying expenditure
Capital Gains Tax - Company Capital GainsReal unit · Association of Accounting Technicians
What you'll be able to do
- The learner will understand how company gains and losses are dealt with.
- Calculate a company's chargeable capital gain or allowable loss.
Capital Gains Tax – Capital gains and capital lossesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how capital losses are calculated and relieved
- Explain the payment of CGT
- Understand part disposals of capital assets
- Calculate the CG on a part disposals of capital assets
- Understand and calculate the gains and losses arising on the disposal of chattels
- Understand the rules for private residence relief
- Calculate the gain or loss arising when partial residence relief is available
- Understand the rules of disposal between ‘connected persons’
- Calculate the gain or loss on the disposal of an asset to a connected person and the cost of acquisition
- Calculate CGT on a disposal
Capital Gains Tax – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the principles of capital gains (CG) and Capital Gains Tax (CGT)
Capital Gains Tax – Principles and ProvisionsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how Capital Gains Tax (CGT) fits into the current taxation regime
- Understand who is liable to have a chargeable gain (CG)
- Recognise when a CG may arise
- Understand how to calculate a CG
- Calculate the CG made on a disposal by an individual on or after 6 April 2008
- Calculate the CG made on a disposal by an individual prior to 6 April 2008
- Understand the use of taper rules
- Calculate tapered gains
Capital Gains Tax – Principles of riskReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand risk in Capital Gains Tax (CGT)
- Understand specific risks in CGT
Communicating with HMRC customers in Compliance mattersReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the significance of customer focus and understanding in communicating with HMRC customers in Compliance matters
- Communicate on Compliance matters using methods appropriate to the customer
- Understand how to communicate by telephone with customers on Compliance matters
- Understand how to communicate in writing with customers on Compliance matters
Company Tax - PaymentReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the corporation tax payment requirements for a company that is not large
- Understand how corporation tax is paid and monitored
- Understand the options available to HMRC where the company has not filed a return or has not paid its corporation tax liability
- Understand the payment arrangements for large companies
- Understand payment of corporation tax for groups of companies
- Understand repayments of corporation tax
- Understand how UK resident companies account for income tax
Company Tax - Essential Principles of CompaniesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand company incorporation.
- Understand how companies are financed
- Understand the legal requirements of a company
- Understand how groups and consortia are treated under tax and Companies Act legislation .
- Understand the scope of corporation tax
Company Tax - The Return – ContentsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the correct version of the company tax return to be completed.
- Understand loan relationships and derivative contracts
- Understand sources of income and gains for a company
- Understand the reliefs a company may be entitled to
- Understand the calculation of corporation tax liability
- Understand what additional information may need to be included on a company tax return
- Understand how loans to participators are treated for tax purposes
- Understand group relief
- Understand the supplementary pages of the company tax return
Company Tax - The Return – ProcessingReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the requirements of a complete company tax return
- Understand the procedure for recording company return information
- Understand the record keeping requirements for companies
- Understand company tax return amendment procedures
- Understand the other returns that a company may be required to submit
Company Tax – NotificationReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the registration process for companies
- Understand the obligation to deliver a complete company return
- Understand the penalty regime if a company fails to notify chargeability or delivers its return late
Company Tax– Essential Principles of Company TaxReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the status of a company and how company profits are taxed
- Understand what a company is required to tell HMRC
- Understand what makes up a company tax return and how it is processed
- Understand the payment processes for companies
- Understand how compliance risk is managed.
- Understand the compliance check process.
- Understand the tax consequences of cessation and insolvency
Compliance ActivityReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand HMRC compliance strategy and policy
- Understand how to check that customers comply with HMRC requirements
- Understand the types of financial records that customers must keep
- Understand HMRC’s requirements of customers in respect of record keeping
- Know the penalties that apply for failing to keep the required records
Compliance Checks –Employer Compliance CheckReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand employers obligations in respect of administering a payroll
- Understand how to undertake an Employer Compliance check.
- Understand the recording requirements of Employer Compliance checks
- Understand how to close an Employer Compliance Check.
- Understand how tachographs are used in Employer Compliance checks
Compliance Checks: Conducting Risk Based Systems Audit _RBSA_ MeetingsReal unit · Association of Accounting Technicians
What you'll be able to do
- Conduct a Risk Based Systems Audit (RBSA) meeting
Conducting compliance meetingsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how to conduct compliance meetings
- Negotiate effectively whilst conducting compliance meetings
Construction Industry Scheme – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the main principles of the Construction Industry Scheme (CIS)
Data and Information Technology AwarenessReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the range and purpose of data holding and IT systems used in HMRC
- Understand the purpose of interrogation systems used in HMRC
- Understand and demonstrate how to use information technology systems and operate them securely
Employer Issues – Dispensations, PSA, ECOS and Salary SacrificeReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the qualifying conditions for a PAYE Settlement Agreement (PSA) and the calculation of tax and NICs due.
- Understand the qualifying conditions for a dispensation and the circumstances of withdrawal
- Understand and identify the main features of an Employee Car Ownership Scheme (ECOS)
- Understand different salary sacrifice arrangements and the treatment for tax and NICs purposes.
Employer Issues – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the obligations of the employer when taking on an employee.
- Understand the PAYE registration, cessation and recording processes.
- Understand how to calculate and report PAYE and NICs
- Understand how payments are made and the consequences of non-compliance
- Understand the process and methods of risk assessment
- Understand how compliance checks are identified, conducted and controlled
Employer Issues – RiskReal unit · Association of Accounting Technicians
What you'll be able to do
- Know the various sources of information available to assess risk associated with employer returns
- Understand the main risks associated with employment and the importance of sharing risk information.
Employer Issues – The return and statutory paymentsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the qualifying conditions for all statutory payments and how they are calculated
Employment Income – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand what constitutes employment and the factors that affect how and when income is taxed.
- Understand the taxation of employment income including benefits and allowable deductions.
Employment Income – Legislation interpretation and complianceReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand what Employment is and how income is taxed.
- Understand what comprises Employment income
- Understand how expense payments and benefits in kind affect employment income.
- Calculate the effect of benefits in kind on employment income tax.
- Understand the impact of readily convertible assets, incentive awards, salary sacrifice and payroll giving on PAYE and how to identify tax avoidance.
Employment Related Securities – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the purpose of Employment Related Securities and options
- Understand Employment Related Securities Schemes and awards.
Employment Related Securities – NIC and tax implicationsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the different types of Employment Related Securities.
- Understand the legislation relating to Employment Related Securities and Schemes.
Employment StatusReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand employment status and its effect on an individual’s tax position
- Understand key employment status indicators
- Understand how to use employment status indicators to establish an individual’s employment status
- Understand how to conduct an employment status meeting
- Understand agency arrangements
- Understand intermediaries arrangements
Employment Status – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand why employment status is important and how it is determined
Extending the trial balance using accounting adjustmentsReal unit · Association of Accounting Technicians
What you'll be able to do
- Account for adjustments
- Prepare a trial balance
- Complete the trial balance
Foreign Income - Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Have a general understanding of the tax treatment of foreign income and gains for individuals resident in the UK.
Foreign Income - Foreign income, gains and reliefsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how foreign income or gains are taxed.
- Understand how the self-assessment (SA) return is completed for foreign income and gains
- Understand how to calculate FTCR
General Law AwarenessReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the legal framework in which HMRC operates
- Understand how HMRC administers legislation that impacts on its activities
- Understand the nature of legal evidence
- Understand how appeals are handled in HMRC
IHTReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the charge to IHT
- Understand IHT accounts
- Understand the impact on the IHT charge of exclusions, exemptions and reliefs.
- Understand the calculation of IHT on death
IHTReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the IHT return and the liability to IHT
- Understand the administration and distribution of an estate
IHT – Payments, Risk, Compliance and ClosureReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand entries and assessment groups and the apportionment of IHT.
- Understand the payment and re-payment of IHT
- Understand risk and conflict in relation to IHT
- Understand the management of IHT files
IT - Laptop UseReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how to use a laptop
- Understand how to preserve confidentiality, security, integrity and availability of data.
IT – E-commerce AwarenessReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how technological trends have impacted on commerce
- Understand the impact of auction sites on customers
- Understand auction site trading
- Understand how traders collect money from remote customers and favoured methods
- Understand B2B payments
- Understand the scope and importance of B2B trading on the internet
- Understand how to approach a compliance check involving an internet trader
- Understand capital and revenue expenses connected to the internet and the correct treatment
- Understand indirect tax issues associated with internet trading.
- Anticipate the further development of e-c
IT – Internet for complianceReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the use of the internet for compliance work
- Use the internet for compliance work
Information Technology – DatabasesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the different types of database
- Understand the importance of databases to business and in compliance work
- Understand how database reports are used as an analytical tool
- Understand available databases in HMRC and associated security rules
Information and the LawReal unit · Association of Accounting Technicians
What you'll be able to do
- Know the legislation governing the access to, protection of and showing respect for information and data
- Understand the impact of data protection and information legislation on your organisation
Inheritance Tax – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the circumstances giving rise to a charge to IHT and the notification procedure
- Understand the charge to IHT during lifetime and on death
- Understand IHT accounts and how they are completed
- Understand the impact on IHT of exclusions, exemptions and reliefs.
- Understand the calculation, apportionment and payment of IHT
- Understand risk, penalties and clearances
Maintaining Control AccountsReal unit · Association of Accounting Technicians
What you'll be able to do
- Prepare sales and purchase ledger and tax control accounts
- Reconcile sales and purchase ledger and tax control accounts
Maintaining and reconciling the cashbookReal unit · Association of Accounting Technicians
What you'll be able to do
- Maintain a three column analysed cash book
- Reconcile a bank statement with the cashbook
Maintaining the JournalReal unit · Association of Accounting Technicians
What you'll be able to do
- Open a new set of double entry book-keeping records using the Journal
- Use the Journal to correct errors disclosed and not disclosed by the trial balance
- Create and clear a suspense account using the Journal.
- Use the Journal to record other transactions
- Use the Journal to process wages costs.
Money Laundering Regulations - ComplianceReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the risk based proportionate approach within Money Laundering Regulation (MLR) compliance
- Understand the risk assessment process for MLR
- Understand the purpose of the Money Laundering Intervention Compliance Risk Analysis System (MICRA) and other key documents for business profiling.
- Understand a significant business and its treatment
- Understand MLR compliance activity
- Understand MLR compliance checks
Money Laundering Regulations - PenaltiesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the options available to deal with Anti Money Laundering (AML) breaches.
- Understand the decision process for penalties
- Understand the provisions of the penalty framework
- Understand how officers issue a penalty and deal with the business’s response
Money Laundering Regulations – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand money laundering activity and why action is needed to combat it
- Understand MLR legislation
- Understand the importance of the Serious Organised Crime Agency (SOCA) and Suspicious Activity Reports (SARs)
- Understand the HMRC role as a supervisory authority
Money Laundering Regulations – RegistrationReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the registration of businesses under MLR
Money Laundering Regulations – Risk managementReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how risk associated with money laundering and terrorist financing is managed.
- Understand the risk assessment process
- Understand how HMRC assesses the effectiveness of a businesss MLR policies and procedures in identifying and reporting suspicious transactions and activity.
National Insurance Contributions - Scope and liabilityReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand NIC legislation and the importance of employed status
- Understand the circumstances in which a liability for Class 1 and 1A NIC may arise
- Understand how NICs are integral to the treatment of retirement pensions.
- Understand the procedures for Class 1/ and 1A NIC recovery
- Understand the NIC payable by the self -employed.
National Insurance Contributions – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand NIC, and the link with state benefits.
NegotiatingReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the principles of negotiating
- Apply skills in negotiating in a variety of circumstances
POCA - Understanding POCAReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the Proceeds of Crime Act (POCA)
- Understand how HMRC uses Suspicious Activity Reports (SARs).
- Understand how a compliance check is carried out where a SAR is held.
Pay As You Earn _PAYE_ – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how the PAYE system works
Pay As You Earn _PAYE_ – The returnReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the PAYE system
- Understand the National Insurance Contribution (NIC) system.
- Understand the student loan system.
- Calculate tax and Class 1 NIC using relevant tables
- Calculate Student loan deductions
Personal SafetyReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the risks posed to personal safety at work
- Understand how to manage personal safety at work
Powers Deterrents And Safeguards - Appeals, Reviews and TribunalsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand appeal, review and tribunal processes
Powers Deterrents And Safeguards – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the current legislation regarding penalties and how it is applied
- Understand how to establish defined behaviour types and the need to keep an audit trail.
- Understand the nature and quality of disclosures
- Understand the process of Potential Lost Revenue (PLR)
- Understand the decision-making and approval process
- Understand the National Penalty System (NPS)
- Understand the procedure after a penalty has been assessed.
Powers Deterrents And Safeguards – Information and inspectionReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand when and how to use information powers and the process of compliance checks
- Understand when and how to use inspection powers
- Understand the various penalties that can be charged for non-compliance
Powers Deterrents And Safeguards – Legislation deterrents and safeguardsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how the Criminal Procedure and Investigations Act 1996(CPIA) applies to HMRC work
- Understand how the Regulation of Investigatory Powers Act 2000 (RIPA) applies to HMRC work
- Understand how the Criminal Justice System (CJS) and note taking applies to HMRC work
- Understand how the Data Protection Act 1998(DPA) applies to HMRC work
- Understand the structure of the European Union (EU) and how EU Law applies to HMRC work
- Understand the rules and regulations surrounding the exchange of information
- Understand how the Freedom of Information Act 2000 (FOI) applies to HMRC work
- Understan
Powers Deterrents and Safeguards – Failure to Notify PenaltiesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the current legislation regarding penalties for Failure to Notify
- Understand how to establish the defined reason for the failure types
- Understand the nature and quality of disclosures
- Understand the process of Potential Lost Revenue
- Understand the decision-making and approval process
- Understand the procedure for raising a penalty charge and the processes for appeals
Powers Deterrents and Safeguards – VAT and Excise Wrongdoings PenaltiesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the current legislation regarding penalties for VAT and Excise Wrongdoings
- Understand how to establish the defined reason for the failure types
- Understand the nature and quality of disclosures
- Understand the process of Potential Lost Revenue
- Understand the decision-making and approval process
- Understand the procedure for raising a penalty charge and the processes for appeals
Prepare accounts for partnershipsReal unit · Association of Accounting Technicians
What you'll be able to do
- Have a basic understanding of legislation relating to the formation of a partnership
- Prepare a profit and loss appropriation account
- Prepare a balance sheet relating to a partnership
Prepare final accounts for sole tradersReal unit · Association of Accounting Technicians
What you'll be able to do
- Prepare accounting records from incomplete information
- Produce accurate final accounts
Project & Team Working for Compliance – Project WorkingReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the benefits of project working and how it can support HMRC work programmes
- Understand how to identify and address risks that affect project working
- Understand how to close and evaluate a project
Project & Team Working for Compliance – Team WorkingReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how project working supports the planning of team work in HMRC
- Understand where and when it is appropriate to involve others (with different skills and knowledge) in team working
- Understand the importance of effective communication to team working in Compliance
Property Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Have a general understanding of taxation of property income.
Residence - Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand residency
Residence - Tax ImplicationsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand UK residence
- Understand the meaning of ‘ordinarily resident in UK’
- Understand the meaning of ‘non resident in UK’
- Understand the remittance basis.
- Understand the effect of residence on NationalInsurance Contributions (NICs)
- Understand how residency status affects tax credits
- Understand the risks associated with residence.
Self-Assessment – The ReturnReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand customers’ obligations for submitting and completing self-assessment returns
Self-Assessment – CessationReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the procedures when a self-assessment return is no longer required
Self-Assessment – Compliance ChecksReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the principles and process of compliance checks
- Understand compliance checks and subsequent actions
- Calculate penalties for incorrect or inaccurate returns
- Understand how to settle a compliance check
Self-Assessment – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the self-assessment process and how customers notify HMRC they have a liability to pay
- Understand how compliance checks are identified, conducted and controlled
Self-Assessment – NotificationReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand to whom self-assessment applies
- Understand how self-assessment customers notify liability and the consequences of non-compliance
Self-Assessment – PaymentsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand and be able to calculate payments due from customers
- Understand how compliance checks can impact on tax due
Self-Assessment – RiskReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the sources of information used when assessing risk
- Understand the common areas of risk, and how to share information on risk
Self-Assessment – The Return - BenefitsReal unit · Association of Accounting Technicians
What you'll be able to do
- Know which state benefits are taxable and how these should be declared
Self-Assessment – The Return - PensionsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand registered pension schemes
- Know the pension contributions that qualify for tax relief and how relief is given
Self-Assessment – The Return - Personal AllowancesReal unit · Association of Accounting Technicians
What you'll be able to do
- Know what personal allowances customers are entitled to and how they claim them
Self-Assessment – The Return - ReliefsReal unit · Association of Accounting Technicians
What you'll be able to do
- Know what reliefs are available through self-assessment
Self-Assessment – The Return – Savings and IncomeReal unit · Association of Accounting Technicians
What you'll be able to do
- Know what savings and investment income is and the tax implications
Sole Traders and Partnerships - The ReturnReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the characteristics of sole traders and partnerships and how they self assess.
- Understand how to evaluate taxable profits of sole traders and partnerships
- Calculate the profits or losses for any given year of assessment
- Understand how partnerships allocate profits or losses to partner members and how they are taxed
Sole Traders and Partnerships – Compliance ChecksReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how to conduct a compliance check into a sole trader or partnership
Sole Traders and Partnerships – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how sole traders and partnerships are taxed, notify HMRC of a liability and self assess
- Understand how to conduct a compliance check
Sole Traders and Partnerships – NotificationReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how sole traders and partnerships notify their liability and the consequences of non-compliance
Taxes and Risk AwarenessReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the risks associated with the activities HMRC administers
- Understand how to manage risk
TeamworkReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the purpose of team working
- Understand how teams work
- Understand how teamwork contributes to the achievement of organisational goals
Trusts - Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Have a general understanding of trusts and Charities, Assets and Residence (CAR)
- Understand trusts and the responsibilities of trustees
- Understand the income tax and capital gains tax treatment of trusts
- Understand the risks associated with trust returns
Understanding Our CustomersReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand HMRC’s vision, values and behaviours
- Understand the importance of focussing on the customer
- Understand how commercial awareness can improve HMRC’s relationship with its business customers
- Understand what constitutes a complaint
- Understand how complaints are handled in HMRC
Understanding property IncomeReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand property income
- Understand property income receipts.
- Understand allowable deductions from property receipts.
- Calculate and give relief for property business losses.
- Understand the rent-a-room scheme
Using Spreadsheets in ComplianceReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how to manipulate spreadsheets to inform and facilitate Compliance work
- Understand the principles of presenting user-friendly spreadsheets
- Understand the spreadsheet tools and functions available for data analysis
- Understand the main errors associated with the use of Spreadsheets
Using Word documents in ComplianceReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the use of word processing
- Prepare Word documents for Compliance work
- Understand how to produce user-friendly Word documents
- Understand how to use Word documents in a teamworking environment
VAT Return – Basic PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand when supplies come within the scope of VAT
- Understand the circumstances in which VAT is applied
- Understand the exceptions to the principle rule of supply for VAT and their treatment
- Understand how single and multiple supplies are identified and treated
- Understand the term “taxable person” and the forms this can take
- Understand the phrase “in the course or furtherance of business”
- Understand the rules for the place of supply of goods
- Understand the rules for place of supply of services
- Understand the place of belonging rules for suppliers and recipients of services
- Understan
VAT Return – Customer Correction of ErrorsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the correction and disclosure of errors
- Understand time limits
- Understand the unjust enrichment and interest rules.
VAT Return – Input TaxReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand input tax
- Understand the treatment of goods and services used for both business and non-business purposes.
- Understand VAT that is not input tax but can be recovered.
- Understand blocked input tax.
- Determine the amount of recoverable input tax.
VAT Return – Legal FrameworkReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the legal framework relating to VAT
VAT Return – Return Requirements & InvoicesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the purpose of the VAT Return, and the taxable person’s responsibilities
- Understand the process of raising VAT invoices
VAT Return –AgencyReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the terms ‘agent’ and ‘principal’ and the forms of agency
- Understand the VAT risk in an agency / principal arrangement.
- Understand the status of a person in an agency / principal arrangement.
- Understand how agents are treated for VAT.
- Understand how disbursements are treated by agents.
- Understand the appointment and responsibilities of VAT representatives
VAT Return –Motoring Related Capital and Expense SuppliesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how VAT is applied to motoring related capital and expense supplies
VAT Return –Time of SupplyReal unit · Association of Accounting Technicians
What you'll be able to do
- Determine the time of supply of goods
- Determine the time of supply of services.
VAT Risk – Risk Identification and ManagementReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand VAT risk and how it is managed
- Understand generic VAT risks and how they are managed
- Understand VAT risks associated with specific trade sectors
VAT – Cross Border Trade – Export Rules for VATReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the application of VAT to commercial exports
- Understand the Retail Export Scheme
VAT – Cross Border Trade – Import Rules for VATReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how VAT applies to imports
VAT – Cross Border Trade – Single Market/IntrastatReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how supplies of goods within the EC are treated for VAT purposes
- Recognise and deal with non-routine EC transactions
- Understand the Intrastat regime
VAT – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the purpose of VAT and the underpinning legal framework
- Understand when supplies come within the scope of VAT, their timing and value
- Understand VAT registration requirements
- Understand the VAT system and calculations
- Understand the VAT return submission process
- Understand VAT risk the need for compliance checks, and the penalties for non-compliance.
- Understand the principles of VAT deregistration
VAT – Payments and Default SurchargeReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the purpose and processes of the VAT return
- Understand the different types and methods of VAT payment.
- Understand the process and application of a VAT default surcharge
VAT – Registration and de-registrationReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand what constitutes taxable turnover
- Apply VAT penalties
- Understand the different types of taxable person and when a taxable person must register for VAT
- Apply the normal registration rules for VAT
- Understand VAT registration for different types of business
- Apply VAT registration rules for different types of business
- Understand the VAT registration process
- Understand VAT deregistration
- Recognise a disaggregated business
- Understand registration penalties and the appeal process
VAT – Schemes to Assist the Customer – Bad Debt ReliefReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Bad Debt Relief
VAT – Schemes to Assist the Customer – Margin SchemesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Margin Schemes
- Understand the Global Accounting and Auctioneers Schemes
VAT – Schemes to Assist the Customer – Retail SchemesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the purpose of Retail Schemes
- Understand the Point of Sale and Bespoke retail schemes.
- Understand he Apportionment Retail Schemes
- Understand the Direct Calculation retail schemes
VAT – Schemes to Assist the Customer – Simplified Accounting SchemesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the Cash Accounting Scheme and how it operates
- Understand the Annual Accounting Scheme and how it operates
- Understand the Flat Rate Scheme and how it operates
VAT – Schemes to Assist the Customer – Tour Operators Margin SchemeReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the Tour Operator Margin Scheme (TOMS)
VAT – Technical Issues - ConstructionReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand ‘Construction Services’
- Understand how VAT reduced rate is applied to residential conversion work
- Understand how VAT reduced rate is applied to residential renovation and alteration work
- Understand how zero-rate VAT is applied to work on new-build constructions
- Understand how zero-rate VAT is applied to work on conversions.
- Understand how zero rate VAT is applied to work on protected buildings.
VAT – Technical Issues - Transfer of a Going ConcernReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Transfer of a Going Concern (TOGC)
- Understand whether a TOGC exists
- Understand the consequences of a TOGC including the treatment of input VAT
- Understand TOGCs in relation to outside the scope, Capital Goods Scheme and partly exempt groups.
VAT – Technical Issues – Land, Buildings and Option to TaxReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how VAT is initially applied to land and building transactions.
- Understand how VAT is applied to zero-rated land and building transactions.
- Understand how VAT is applied to common land and property transactions.
- Understand the broad effect of the option to tax
- Understand when the option to tax does not apply
- Understand what the option to tax covers
- Understand how an option to tax is made and revoked
- Explain the impact of the option to tax on input tax
VAT – Technical Issues – Partial Exemption and the Capital Goods SchemeReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Partial Exemption (PE) and the Capital Goods Scheme (CGS)
- Understand attribution of input tax
- Understand the PE standard method
- Understand the longer period adjustment
- Understand the standard method override (SMO)
- Understand the ‘clawback’ and ‘payback’ adjustments
- Understand PE special methods
- Understand the interaction of PE with other areas of VAT
- Understand the CGS
- Understand the CGS ‘adjustment period’ and adjustment calculations
- Understand the disposal of capital items under the CGS
Work Communication SkillsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how to communicate effectively in the workplace
- Understand how to use feedback effectively
- Understand how to use interviews to obtain information
The honest bit
You’ve started things before
Most courses were built for a room full of people who aren’t you. A cohort moves on whether or not your week allowed it, and by the third week the thing you’re behind on becomes the reason you stop opening it.
There’s no cohort here, and no timetable to fall behind. Before anything starts, Zavmo asks when you’re sharpest and how long you can realistically sit down for, then builds the sessions around those answers. A bad fortnight changes your pace. It doesn’t put you behind.
And you only pay once you start learning. Searching and planning are free, and you can cancel any time — so the cost of finding out is an afternoon, not a year.
Your passport
Every credit is a stamp you keep
Level 3 credits are regulated. They don’t vanish when a subscription ends or a website closes. They travel to any employer, and Zavmo keeps the map of what you’ve earned and what’s next.
Analytical SkillsBookkeeping - Compliance Techniques to calculate sales and profitsBookkeeping - Preparing financial accounts for limited companiesBookkeeping Principles for ComplianceBusiness Compliance Checks – Accounting RatiosBusiness Compliance Checks – Business Economics ModelsBusiness Compliance Checks – EPoS AwarenessBusiness Compliance Checks – Means
Each stamp is a real unit registered against this qualification.
Who’d teach you this
The Evidence Evaluator
Assessor
Helps you show what you can actually do, gathering the evidence that proves it as you learn.
Meet all twelve tutorsWhere this connects
Where these credits take you
A qualification is never a dead end here. See the jobs its credits open, the national occupational standards its units map to, and the future skills they quietly build.
AAT Level 3 Certificate for Tax Professionals (QCF)
- Advise and guide staff in your organisation on anti-money laundering and countering terrorist financing
- Assess and Mitigate the Anti-Money Laundering and Countering Terrorist Financing Compliance Risks Relevant to Your Organisation
- Assist senior management in ensuring that staff at your organisation comply with anti-money laundering and countering terrorist financing measures
- Communicate and implement the anti-money laundering and countering terrorist financing policy with the organisation
- Consider and advise on the money laundering and terrorist financing implications of new business strategies at your organisation
- Design an Anti-Money Laundering and Countering Terrorist Financing Policy for Your Organisation
- Design and monitor an internal reporting system for suspicious transactions and activities
- Design and oversee procedural controls at your organisation to monitor money laundering and terrorist financing risks
Where this can lead
Tax Associate
Your journey starts here, with a solid foundation in tax compliance. The path ahead is rich with opportunities, whether you want to become a technical tax expert, a team leader, or a specialist in tax technology. We're here to help you build that career.
See the whole journey →Opens the roleTax AssociateOne of the jobs this qualification is a route intoSee the role →Opens the roleChief Compliance Officer / MLROOne of the jobs this qualification is a route intoSee the role →Opens the roleTax Compliance ManagerOne of the jobs this qualification is a route into · 1 near-identical record folded inSee the role →Opens the roleAnti-Money Laundering Specialist ManagerOne of the jobs this qualification is a route intoSee the role →Opens the roleAssociate Tax Controversy SpecialistOne of the jobs this qualification is a route intoSee the role →Opens the roleSenior Tax Compliance AnalystOne of the jobs this qualification is a route intoSee the role →Future FluencyAll ten future skillsSee how every unit is contextualised by the tenExplore →
Showing 6 roles, drawn from 16 job records mapped to this qualification.
Skills it covers
What the job actually needs. These are the standards the units are built against, in the words employers and awarding bodies already use for the work itself.
Advise and guide staff in your organisation on anti-money laundering and countering terrorist financingAssess and Mitigate the Anti-Money Laundering and Countering Terrorist Financing Compliance Risks Relevant to Your OrganisationAssist senior management in ensuring that staff at your organisation comply with anti-money laundering and countering terrorist financing measuresCommunicate and implement the anti-money laundering and countering terrorist financing policy with the organisationConsider and advise on the money laundering and terrorist financing implications of new business strategies at your organisationDesign an Anti-Money Laundering and Countering Terrorist Financing Policy for Your OrganisationDesign and monitor an internal reporting system for suspicious transactions and activitiesDesign and oversee procedural controls at your organisation to monitor money laundering and terrorist financing risksDevelop Anti-money Laundering and Countering Terrorist Financing Reference and Guidance Materials for Your OrganisationDevelop a compliance culture within your organisationIdentify the implications of anti-money laundering and countering terrorist financing measures for the business conducted by your organisationIdentify, investigate and resolve non-compliant activity within your organisationPlan, develop and maintain effective relationships with relevant external bodiesReconcile Cash and CoinReport VATReport progress in securing effective anti-money laundering and countering terrorist financing outcomes in your organisationReport suspicious financial activity to enforcement authoritiesUse Software for Digital Document Collaboration and Co-authoring
How you’ll actually learn this
One-to-one, on your own real work
A qualification is usually something done to you: sit the class, sit the exam, hope it sticks. Here it’s the opposite. You learn it one-to-one with a companion, on your own real work, and you keep going until you can use it, not just recall it.
One-to-one, on your real workNo lectures, no past-papers. Every unit is practised on the actual tasks your job throws at you, a tutor beside you, not a video in front of you.
Taught to the top, not the testMost courses stop at remembering. Your companion keeps climbing: analysing, judging, creating. That’s the part a machine can’t do for you.
Credits you keep, a map that continuesEvery unit is regulated and yours for good. The day you finish, Zavmo already knows the next role your new credits open.
Applied to your work in any of these jobs
Which job do you mean?
How the thinking builds
- Remember
- Understand
- Apply
- Analyse
- Evaluate
- Create
Built for AAT Level 3 Certificate for Tax Professionals (QCF)
129 units in this credential, in the order it lists them, awarded by Association of Accounting Technicians.
- Analytical Skills
- Bookkeeping - Compliance Techniques to calculate sales and profits
- Bookkeeping - Preparing financial accounts for limited companies
- Bookkeeping Principles for Compliance
- Business Compliance Checks – Accounting Ratios
- Business Compliance Checks – Business Economics Models
and 123 more in the full unit list below.
One to one, not one to many
No two people run this the same way
A course is written once and handed to everyone. This is assembled around you, and keeps changing as it learns you. Five things it reads, and what each one changes.
- Your actual work Every unit is taught against a live piece of your own work, not a worked example from a textbook.
- What you already know The first conversation finds your starting point, so you skip what you can already do and spend the time on what you cannot.
- The conditions you learn under Not a learning-styles quiz. The evidence does not support those. The dimensions the research does back, read once and used to shape the plan.
- How far you got last time It picks up mid-thought. The tutor knows what you said, what you struggled with, and what it asked you to try.
- Which tutor suits the moment Twelve of them, each for a different kind of thinking. The one who walks you through a first idea is not the one who stress-tests it.
See how you learn, free. Eight questions, no sign-up. A directional taster; the diagnostic inside Zavmo goes deeper and keeps adapting.
Why it sticks
Most courses stop at remembering
There’s a well-known ladder of how deeply you learn something, called Bloom’s Taxonomy. Most courses get you up the first two rungs: you remember some facts, you pass a test, you forget it. Real skill lives at the top. Judging, deciding, creating. And this isn’t a generic ladder: every rung has a named Zavmo tutor who walks you up it.
- 6CreateThe Creative Catalyst
- 5EvaluateThe Evidence Evaluator
- 4AnalyseThe Analyst
- 3ApplyThe Coach
- 2UnderstandThe Connector
- 1RememberThe Builder
Where most courses leave you Where Zavmo takes you
Why this matters: AI can already remember and understand for you. What it can’t do is
take your real problem and judge the right call. So the only learning worth paying
for is the learning that takes you to the top. That’s exactly what a tutor doing it with
you, on your real work, is for.
The value
Why the companion is worth £70 a month
You’re not paying for the units. They’re regulated, and the same wherever you earn them. You’re paying for the one thing that decides whether you actually get there: a companion that makes them stick, on your real work.
That is one-to-one on this qualification, every day, on the work you already do, for £70 a month. Your first module is free, so you can see the teaching before you pay for any of it. Billed monthly, cancel any time and billing stops.
Earned on your own work, taught to the top.
Everything you just read, learned one-to-one on the job you already do. Your first module is free, so you can see the teaching before you pay for any of it.
Build my plan, freeNo card. See how this qualification maps onto your role and meet the tutors who’d teach it, free. The learning begins when you subscribe. It’s £70 a month, billed monthly. Cancel any time and billing stops.