Association of Accounting Technicians · RQF Level 3
AAT Level 3 Certificate In HMRC Powers and Compliance (QCF)
You don’t just earn this. You learn to use it, one-to-one, on your own real work.
- LevelRQF Level 3
- Total credits28
- Units in this qualification39
Awarded by Association of Accounting Technicians · on the Ofqual register
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See how this course maps onto your role
Ten quick questions, one per Future Fluency, asked against this qualification rather than a generic one.
About 5 minutes · No card · Nothing to commit to
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.
Bookkeeping - Compliance Techniques to calculate sales and profitsReal unit · Association of Accounting Technicians
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 – A Systems Based Approach to Compliance Checks and Audits for Large BusinessesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand HMRC’s approach to system based audits at a large or complex business
- Understand how to apply the PERCET systems based approach
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 – Computerised Accounting – Data HandlingReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how computerised accounting data is stored and handled for use in compliance checks
Business Compliance Checks – Computerised Accounting – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand computerised accounting packages
- Understand how to check computerised accounting systems
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 – Electronic Data Analysis and Testing for Compliance Checks & AuditsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how data is constructed and stored in a computer system
- Use IDEA tools and functions to analyse and test electronic data
- Understand what outputs can be obtained in IDEA to inform compliance checks and audits
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
- Conduct an examination of business records
- Complete a cash flow test and bank reconciliation
- Use analysis techniques for invoices and statements
- Use the patterns of purchases, stock and sales to test the accuracy of business records
Business Compliance Checks – The HMRC Structured ApproachReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand HMRC’s structured approach to Compliance Checks and Audits
- Apply PERCET principles, concepts and methods to a Compliance Check or Audit
- Review the Compliance Check or Audit and make recommendations
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
Business Compliance Checks: Lifestyle and MeansReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand private side reviews
- Plan, prepare and interpret a means test
Case Working Skills - Dispute ResolutionReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the need to resolve disputes using a collabourative approach
- Apply argument analysis techniques
- Use effective communication techniques to aid dispute resolution
- Understand how to deal with difficult customers
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
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
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
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
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.
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.
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 – 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
Powers – Penalties for InaccuraciesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand penalty legislation and its application
- Understand defined behaviour types and the need to keep an audit trail
- Understand disclosures
- Understand Potential Lost Revenue (PLR)
- Understand penalty ranges for offshore matters
- Understand the decision making and approval process
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
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
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.
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.
Where this can lead
Dispute Resolution Specialist
Your journey here isn't just about resolving individual cases; it's about building a career where you become a trusted expert in navigating conflict, a skill that is invaluable in any organisation. We're committed to providing the opportunities and support for you to grow into these advanced roles, whether you choose a leadership path or deep specialisation.
See the whole journey →Showing 6 roles, drawn from 9 job records mapped to this qualification.
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.
Applied to your work in any of these jobs
This unit develops learners' ability to calculate sales and profit figures from incomplete accounting records using compliance techniques. Learners will apply these skills to complete accurate VAT and corporation tax returns for HMRC.
- Remember
- Understand
- Apply
- Analyse
- Evaluate
- Create
Built for AAT Level 3 Certificate In HMRC Powers and Compliance (QCF)
39 units in this credential, in the order it lists them, awarded by Association of Accounting Technicians.
- Bookkeeping - Compliance Techniques to calculate sales and profits
- Bookkeeping - Preparing financial accounts for limited companies
- Bookkeeping Principles for Compliance
- Business Compliance Checks – A Systems Based Approach to Compliance Checks and Audits for Large Businesses
- Business Compliance Checks – Accounting Ratios
- Business Compliance Checks – Business Economics Models
and 33 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
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.