Association of Accounting Technicians · RQF Level 3
AAT Level 3 Certificate In Tax (HMRC) (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 qualification189
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.
Administration Periods - Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Administration Periods
- Deal with the tax liability in relation to Administration Periods
- Understand the main risks associated with administration period cases.
Administration Periods – Notification and the ReturnReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Administration Periods.
- Calculate the tax payable during the Administration Period.
- Understand the Trust and Estate return
Bookkeeping - Compliance Techniques to calculate sales and profitsReal unit · Association of Accounting Technicians
This unit covers the calculation of sales and profit figures from incomplete accounting records using compliance techniques. You'll learn to identify appropriate methods and accurately complete HMRC returns for VAT and corporation tax.
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.
Bookkeeping – Essential Principles of Business Records and BookkeepingReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the records a business may keep
- Understand the principles of double entry bookkeeping
- Calculate sales from incomplete business records
Business Compliance Checks – A Structured ApproachReal unit · Association of Accounting Technicians
What you'll be able to do
- Apply PERCET principles, concepts and methods to a compliance check
- Finalise the compliance check
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
- Prepare business economics models
- Counter customer arguments in relation to business economics models
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 – Lifestyle and MeansReal unit · Association of Accounting Technicians
What you'll be able to do
- Prepare a means test, considering lifestyle
- Draw conclusions from any balance available in the means test
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 – 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
Calculating National Minimum WageReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand which workers are entitled to National Minimum Wage (NMW)
- Understand how hours worked are calculated for NMW purposes
- Understand how different types of payments and deductions can impact on NMW pay
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 Allowances – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the essential principles of Capital Allowances(CA)
Capital Gains Tax - Company Capital GainsReal unit · Association of Accounting Technicians
What you'll be able to do
- 1. 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
Case Working Skills - Dispute ResolutionReal unit · Association of Accounting Technicians
What you'll be able to do
- Resolve disputes
- Apply argument analysis
- Use effective communication techniques to aid dispute resolution
Charities - Charities and TaxationReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how HMRC recognises charities and works with them
- Apply tax reliefs available for donors to charities
- Understand the tax exemptions that charities may be entitled to
- Understand how VAT affects charities
Communicating with HMRC customers on Compliance mattersReal unit · Association of Accounting Technicians
What you'll be able to do
- Communicate 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 - Compliance ChecksReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how to open a company compliance check
- Understand the role and importance of company records
- Understand the pursuance of tax at risk and companyrights to protection
- Understand the discovery process
- Understand how to close a compliance check and company rights of appeal
Company Tax - RiskReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand HMRC’s risk based approach to compliance
- Understand the information systems used by HMRC
- Understand HMRC’s approach to risk profiling.
- Understand how companies are selected for a compliance check
- Understand areas of risk associated with Small and Medium Enterprises (SMEs)
- Understand large and complex companies
Company Tax - The Return - ContentsReal unit · Association of Accounting Technicians
What you'll be able to do
- Prepare a corporation tax computation
- Understand loan relationships
- Understand sources of income and gains for a company
- Understand the reliefs a company may be entitled to
- Calculate corporation tax liability
- Understand how loans to participators are treated for tax purposes
- Understand other information to be included on a company tax return
- Understand the supplementary pages of the company tax return
- Understand the basic rules for group relief claims
Company Tax - The Return - ProcessingReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the rules for filing a company tax return
- Understand the penalty regime for company returns
- Understand company tax return amendment procedures
- Understand the other returns to be submitted
- Understand record keeping requirements
Company Tax - Understanding 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– 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 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
- Conduct compliance meetings
Construction Industry Scheme - The ReturnReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the CIS monthly returns process
- Understand the importance of the status and verification declarations on the CIS300 monthly return
- Understand how a subcontractor attains and retains Gross Payment Status (GPS)
- Understand a contractor’s responsibilities when calculating payments and deductions under CIS
- Understand CIS penalties for failure offences
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)
Construction industry Scheme CIS – Compliance ChecksReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand why HMRC undertakes CIS compliance checks.
- Understand how to conduct a compliance check of a contractor’s records.
- Understand how to prepare a computation of CIS deductions underpaid.
- Understand when interest arises on the late payment of CIS deductions.
- Understand CIS penalties for failure to submit a monthly return
- Understand how to settle a compliance check of a contractor
Customs - Duty & Liability - Common Agricultural PolicyReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the Common Agricultural Policy (CAP)
Customs - Duty & Liability - Tariff, Origin and Anti DumpingReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the Tariff
- Understand Tariff Preferences, Rules of Origin and Turkish Preferences
- Understand anti-dumping duty (ADD) and countervailing duty (CD)
Customs - Duty & Liability - ValuationReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand customs valuation methods
- Understand the risks relating to customs valuation
Customs - Essential & Operational Principles & LawReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the essential and operational principles relating to customs
- Understand the risks associated with customs and how they are managed
- Understand the legislation covering UK customs
Customs Import and Export – Transit ProceduresReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand transit procedures
Customs Imports & Export – Customs Freight Simplified Procedures CFSPReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Customs Freight Simplified Procedures (CFSP)
- Understand the authorisation procedures and risks relating to CFSP
Customs – Customs Civil Penalties and AppealsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Customs Civil Penalties
- Understand the appeals procedures for Customs decisions
Customs – Import & Exports – Authorised Economic OperatorsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the Authorised Economic Operators (AEO) programme
- Understand how HMRC deals with the AEO certification process
- Understand the whole trader approach to an AEO audit
- Understand the AEO security and safety criteria
Customs – Import and Export ProceduresReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the procedures for importing goods
- Understand temporary storage (TS)
- Understand the systems and procedures for exporting goods
- Understand the Single Administration Document (SAD)
Customs – Proven Financial SolvencyReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the purpose of proven financial solvency and the criteria establishing it
- Understand the evidence required to assess proven financial solvency
- Understand how to use the evidence available to establish proven financial solvency
Customs – Reliefs & Suspensions – CPEI and PCCReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Customs Procedures with Economic Impact (CPEI)
- Understand Processing under Customs Control (PCC)
Customs – Reliefs & Suspensions – Customs WarehousingReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand customs warehousing
- Understand the authorisation processes
- Understand the operation of a customs warehouse
- Understand risks associated with customs warehousing and their management
Customs – Reliefs & Suspensions – Inward & Outward ProcessingReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Inward Processing (IP)
- Understand Outward Processing Relief (OPR)
Customs – Reliefs & Suspensions – TA, Carnets & End-useReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Temporary Admissions (TA)
- Understand ATA and CPD Carnets
- Understand the End-use regime
Customs – Reliefs and Suspensions – Community System of Duty Reliefs, Transfer of Residence and Returned Goods ReliefReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the basic principles of Community System of Duty Reliefs (CSDR) and Transfer of Residence (ToR).
- Understand the basic principles of Returned Goods Relief (RGR).
Directors Issues - The ReturnReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand companies and the role of their shareholders and officers
- Understand the registration requirements for Directors and Companies
- Understand how returns assist with director issues.
- Understand director’s remuneration and benefits and associated risks
- Understand the additional actions required when a director issue has become a risk
- Understand the tax consequences that arise when a directorship ends
Employer Issues - Statutory PaymentsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how the statutory payment schemes operate
Employer Issues – Compliance ChecksReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the purpose and structure of Employer Compliance (EC) Checks.
- Understand how EC Checks are conducted.
- Calculate PAYE tax and NIC liabilities.
- Understand the interest and penalties rules relating to an EC check.
- Understand how to settle an EC check.
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 employers’ obligations in operating payrolls.
- Understand how to calculate and report PAYE and NICs.
- Understand how HMRC identifies risks and carries out compliance checks.
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.
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 employment income
- Understand how expense payments, benefits in kind and specific employment income are treated for tax purposes
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 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 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
Excise – Gaming DutyReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand gaming duty
- Understand registration and deregistration for gaming duty
- Understand how to calculate gaming duty and the rules relating to returns and payments
- Understand the risks associated with gaming duty and how they are managed
Excise: Alcohol: Wine, Cider, Perry and Made WineReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the main principles of the wine, cider, perry and made wine regimes
- Understand registration, deregistration and the associated penalty process for the wine, cider, perry and made wine
- Understand how excise duty on wine, cider, perry and made wine is calculated and paid to HMRC
- Understand the main compliance risks and checks associated with wine, cider, perry and made wine
Excise: Aggregates LevyReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand aggregates levy and how it is administered
- Understand registration for aggregates levy
- Calculate aggregates levy
- Understand accounting for aggregates levy
- Understand how risks associated with aggregates levy are managed
Excise: Bingo DutyReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand bingo industry operations and legislation
- Understand the registration process
- Understand how to calculate and account for bingo duty
Excise: Compliance ChecksReal unit · Association of Accounting Technicians
What you'll be able to do
- Conduct an excise compliance checks
- Finalise an excise compliance check
Excise: Export ShopsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the operation of export shops
- Understand the receipt and stock control of excise goods
- Understand the removal and accounting processes for excise goods
Excise: General Betting DutyReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the scope of General Betting Duty (GBD)
- Understand how GBD is calculated and paid
- Understand how HMRC ensures compliance with GBD obligations
Excise: Landfill TaxReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Landfill Tax
- Calculate Landfill Tax
- Understand how the Landfill Communities Fund operates
- Understand how HMRC addresses risks associated with Landfill Tax
Excise: Law AwarenessReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the structure of EU and UK legislation that relates to excise duties
- Understand the basic EU and UK excise legislation
- Understand the legislation relating to the main excise regimes
Excise: Machine Games DutyReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Machine Games Duty (MGD)
Excise: Oils Detection and Post Detection AuditsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the different types of fuel offences
- Understand the detection process and post detection audits
Excise: Oils Production and WarehousingReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the oils industry
- Understand the oil production and warehousing approval requirements
- Understand how oil is measured and accounted for
- Understand the duty status of oils during production
- Understand how hydrocarbon oil is shipped by pipeline and the duty implications
- Calculate and account for oils duty
Excise: Other ReliefsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Hydrocarbon Oil (excise) Duty Reliefs
- Understand the approvals process, eligibility criteria and duty reclaim procedures
- Understand the risks associated with principal relief schemes and how they are managed
Excise: Tied Oil Relief SchemeReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the Tied Oil Relief Scheme
- Understand the approvals process
- Understand tied oil returns
- Understand the recording and stock requirements of the Tied Oil Relief Scheme
- Understand risk management associated with the Tied Oil Relief Scheme
Excise: Unit 1: Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Excise regimes
- Understand registration, approval and authorisation procedures
- Understand the main principles relating to Excise duties and returns
- Understand Excise duty payment requirements
- Understand how Excise risk is managed
- Understand how an Excise compliance check is conducted
- Understand requirements following completion of a compliance check
- Understand deregistration and approvals cancellation
Excise: Unit 2: Registered Dealers in Controlled OilsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the role of the RDCO scheme in the UK oils strategy
- Understand the RDCO registration process
- Understand RDCO returns
- Understand controlled oil liabilities and payments under the RDCO scheme
- Understand the main risks to the RDCO scheme
- Understand RDCO compliance checks
- Understand the RDCO deregistration process
Excise: Unit 4: Beer DutyReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the essential principles of Beer Duty
- Understand the registration and deregistration rules relating to beer duty
- Understand how beer duty is calculated, returned and paid
- Understand the risks associated with beer duty and how these are addressed during a compliance check
Excise: Unit 6: Tobacco Products DutyReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Tobacco Products Duty (TPD) and how it is monitored
- Calculate TPD
- Understand how risks associated with TPD are managed
Excise: Unit 7c: Excise MovementsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand excise movements schemes
- Understand authorisation and registration requirements for the excise movements schemes
- Understand the procedures and associated risks for the excise movements schemes
- Understand Registered Consignors
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
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
Income Tax Self Assessment: Business IncomeReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the rules relating to business income returned under Self Assessment (SA).
- Calculate business profits and losses.
- Apply the basis of assessment rules.
- Understand the rules for claiming loss relief.
- Understand how partnership profits are allocated and assessed.
- Understand the rules for the simplified Income Tax schemes for businesses.
- Deal with NIC payable by self employed individuals.
Income Tax Self Assessment: Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the essential principles of the Income Tax Self Assessment (ITSA) regime.
Income Tax Self Assessment: Other Income and ReliefsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand what income and gains are returned under Self Assessment(SA).
- Apply the basic principles of personal reliefs.
- Apply the other reliefs individuals can claim on SA returns.
Income Tax Self Assessment: Payment and CessationReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how Self Assessment (SA) liabilities are calculated and paid.
- Understand when the SA system ceases to apply to customers.
Income Tax Self Assessment: Risk and complianceReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how risk and compliance activity applies to Self Assessment (SA) returns.
Income Tax Self Assessment: Self assessment customers and their obligationsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Income Tax Self Assessment (SA) Customers and their obligations.
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
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
Inheritance tax - notificationReal 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
Inheritance tax - the returnReal 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
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 MLR penalties
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.
NICs – Scope and LiabilityReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the basic principles of NIC
- Understand the circumstances in which a liability for Class 1 or 1A NICs may arise
- Understand the procedures for Class 1 or 1A NIC recovery
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.
National Minimum Wage – Compliance ChecksReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how to conduct a NMW compliance check.
- Deal with NMW arrears and penalties.
Notification and CessationReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the registration process for companies
- Understand company cessation and the tax consequences
- Understand company insolvency and the risks to HMRC
- Understand the procedures for companies becoming dormant, being struck off or being wound up
- Understand the calculation and payment of tax and other debts when a company ceases
PAYE - Calculating Tax and Class 1 NIC deductionsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the PAYE system
- Calculate the tax due under the PAYE system
- Calculate Class 1 National Insurance Contributions (NICs)
- Calculate Student Loan Deductions
- Calculate Student loan deductions
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.
Partial Exemption rules and standard methodReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the principles of Partial Exemption (PE)
- Apply the attribution rules
- Apply PE standard method apportionment
- Apply the de minimis tests
- Apply the longer period adjustment
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
Pensions – Essential Principles of Pension SchemesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the different types of pension scheme and how they are administered
- Calculate the annual allowance charge
- Calculate the lifetime allowance (LTA) charge
- Understand the tax consequences of financial transactions within a registered pension scheme
Pensions: Understanding PensionsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand registration and administration of pension schemes
- Understand tax relief for pension schemes
- Apply the annual allowance
- Apply tax charges on investments
- Understand the significance of the lifetime allowance (LTA)
- Apply the different forms of LTA protection
- Understand common payments
- Understand other payments from an authorised pension
- Understand the reporting requirements for pension schemes
Powers Deterrents And Safeguards - Appeals, Reviews and TribunalsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how appeal, review and tribunal processes operate in HMRC.
Powers Deterrents And Safeguards – Information and Inspection PowersReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand information powers.
- Understand inspection powers.
- Understand penalty charges.
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 – Behavioural PenaltiesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand when to charge an inaccuracy penalty
- Calculate inaccuracy penalties
- Understand when to charge a Failure to Notify (FTN) or Wrongdoing penalty
- Understand different behaviour types and their effect on the penalty
- Agree the appropriate behaviour type with the customer
- Agree the appropriate type of disclosure and disclosure reduction with the customer
- Determine the final penalty percentage
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 and Foreign Income Unit 2 – Residence and DomicileReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the effect of residence, ordinary residence and domicile in the UK for tax purposes
Residence and Foreign Income Unit 3 - Foreign IncomeReal 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
- Calculate FTCR
Residence and Foreign Income – Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how the statutory residence test (SRT) operates
- Understand how foreign income and gains are taxed in the UK
- Understand how the remittance basis operates
Residence and Foreign Income: Domicile and the Remittance BasisReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the relevance of an individual's residence and domicile in assessing the UK tax due
- Understand the operation of the remittance basis
- Understand claims to the remittance basis
Residence and Foreign Income: Statutory Residence TestReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the framework in which the statutory residence test (SRT) operates
- Apply the first automatic UK test
- Apply the automatic overseas tests
- Apply the 2nd, 3rd and 4th automatic UK tests
- Apply the sufficient ties test
- Apply split year treatment
Savings and Investment IncomeReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand interest and annual payments and how they are treated for tax purposes.
- Understand dividend income.
- Understand other types of savings and investment income.
- Charge savings and investment income to tax.
Scope of VAT – Liability IssuesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand how to determine VAT liability
Scope of VAT – Place of Supply IssuesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the rules for establishing the place of supply of goods
- Understand the rules for establishing the place of supply of services
- Understand the reverse charge rules and how they should be applied to certain transactions
Scope of VAT – Supply IssuesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the scope of VAT
- Understand what is meant by a supply of goods or services for VAT purposes.
- Understand the exceptions to the normal ‘supply rule’ and the VAT treatment of them.
- Understand single and multiple supplies
- Understand ‘consideration’ and ‘value’
- Understand “business” for VAT purposes
- Understand “taxable person” for VAT purposes
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
Stamp Taxes - Essential PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the structure of Stamp Taxes within HMRC
- Understand the essential principles of stamp duty
- Understand the essential principles of Stamp Duty Reserve Tax (SDRT)
- Understand the essential principles of Stamp Duty Land Tax (SDLT)
- Understand risk management for Stamp Taxes
Stamp Taxes - SDLT - Risks and Compliance ChecksReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand risk management for SDLT
- Understand risks associated with SDLT
- Understand how to conduct a SDLT compliance check
- Understand the process for concluding a SDLT compliance check
Stamp Taxes - SDRT - Basic PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the basic principles of Stamp Duty Reserve Tax (SDRT)
- Understand SDRT exemptions and reliefs
- Understand how SDRT is collected on stock market transactions
- Understand how trading UK shares abroad and foreign shares in the UK affects SDRT
Stamp Taxes - SDRT - Risks and Compliance ChecksReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand risks associated with SDRT
- Understand the purpose of a SDRT compliance check
- Understand how to conduct a SDRT compliance check
- Understand the process for concluding a SDRT compliance check
Stamp Taxes - Stamp Duty - Basic PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand when stamp duty is charged
- Understand stamp duty calculations and stamps
- Understand adjudication and penalties
Stamp Taxes - Stamp Duty Land Tax - SDLT - Basic PrinciplesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand land transactions
- Understand chargeable consideration for SDLT
- Understand SDLT exemptions and reliefs
- Understand how to treat leases for SDLT
- Calculate SDLT
- Understand SDLT returns
- Understand the payment of SDLT
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
Trusts and Administration Periods – Payment, Risk, Compliance Checks and ClosureReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand tax liabilities for trusts and administration periods
- Understand the risks associated with trust and estate returns.
- Understand the compliance check process for trusts and estates
- Understand the tax requirements when a trust or administration period ends
Trusts – Notification and The ReturnReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand trusts
- Understand the notification process for trusts
- Understand trust returns
- Calculate income tax and capital gains tax for trusts
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
Unit 4 Alcohol - Alcohol Reliefs and Duty DrawbackReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the Alcoholic Ingredients Relief (AIR) scheme and how claims are made
- Understand HMRC compliance checks on AIR claims
- Understand the Duty Free Spirits (DFS) and Denatured Alcohol (DNA) regimes
- Understand the Duty Drawback system and the main risks associated with it.
Unit 4 Alcohol - Spirits Duty and Duty StampsReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the spirits duty regime
- Understand licensing, authorisation and approval processes for spirits production
- Understand returns and payments under the spirits duty regime
- Understand the compliance check process for spirit duty
- Understand the duty stamps scheme
- Understand the registration and deregistration rules relating to duty stamps
Unit 6 MTIC Fraud: Part 1 Detecting MTIC FraudReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Missing Trader Intra-Community (MTIC) fraud and the potential VAT risk
- Understand HMRC’s approach in tackling MTIC fraud
- Understand how MTIC fraud is detected and information obtained
- Understand how HMRC uses compliance visits to detect MTIC fraud and determine action required
Unit 6 MTIC Fraud: Part 2 Combating MTIC FraudReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand HMRC measures to combat Missing Trader Intra-Community (MTIC) fraud
- Understand the Kittel principle
- Understand how HMRC detects the fraudulent evasion of VAT
- Understand how evidence that a scheme of trading is contrived fits into the third criterion of the Kittel principle
- Understand how awareness of MTIC fraud and commercial checks fit into the third criterion of the Kittel principle
- Understand how HMRC uses the Kittel principle
- Understand the civil appeals process for MTIC cases
Unit 7 Holding and Movement - Excise Warehousing ProceduresReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand key aspects of the excise warehousing regime
- Understand receiving, removal and holding requirements for goods in an excise warehouse
- Understand excise warehousing procedures
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 - Notification under schedules 2, 3, 3A and 3B of VAT Act 1994Real unit · Association of Accounting Technicians
What you'll be able to do
- Understand the liability or entitlement to be registered for VAT under Schedule 2.
- Understand the liability, or entitlement to be registered for VAT under Schedule 3.
- Understand the liability to be registered for VAT under Schedule 3A.
- Understand when a business may be registered for VAT under Schedule 3B.
VAT Compliance ChecksReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the process once potential risks are identified
- Understand how to plan and prepare for a VAT compliance check
- Understand how to carry out a VAT compliance check
- Understand the actions needed to conclude a VAT compliance check
VAT Compliance Checks for IntrastatReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the Intrastat regime in the UK.
- Understand Intrastat Supplementary Declarations (SD).
- Understand Intrastat compliance checks.
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 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 VAT Returns
- Understand the rules relating to the issue and contents of 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 how VAT risk is managed in HMRC
- Understand VAT risk
VAT – 3 - Construction ServicesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand Construction Services
- Understand how reduced rate VAT is applied to construction related supplies
- Understand how zero-rate VAT is applied to construction related supplies
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 main legislative framework that governs VAT
- Understand when supplies come within the scope of VAT
- Understand how VAT operates
- Understand VAT risk and error correction procedures
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 Retail Schemes
- Deal with Point of Sale and Bespoke retail schemes
- Deal with Apportionment Retail Schemes
- Deal with 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 - 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 applied to land and building transactions
- Understand the option to tax
VAT – Technical Issues – Partial Exemption - Other PE rulesReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the standard method override (SMO)
- Understand Partial Exemption (PE) special methods
- Understand the rules on changes of intention
VAT – Technical Issues –Capital Goods SchemeReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the purpose of the Capital Goods Scheme (CGS)
- Understand the different types of capital items subject to the CGS
- Apply the CGS adjustment period and intervals
- Apply the CGS disposal rules
VAT: Place of SupplyReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand the rules for establishing the place of supply of goods
- Understand the rules for establishing the place of supply of services
- Understand the reverse charge rules
VAT: Principles of Input TaxReal unit · Association of Accounting Technicians
What you'll be able to do
- Understand input tax
- Understand input tax apportionment
- Understand input tax restrictions
- Understand input tax evidence
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.
Administration Periods - Essential PrinciplesAdministration Periods – Notification and the ReturnBookkeeping - Compliance Techniques to calculate sales and profitsBookkeeping - Preparing financial accounts for limited companiesBookkeeping Principles for ComplianceBookkeeping – Essential Principles of Business Records and BookkeepingBusiness Compliance Checks – A Structured ApproachBusiness Compliance Checks – A Systems Based Approach to Compliance Checks and Audits for Large Businesses
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 In Tax (HMRC) (QCF)
- 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
- Consider and advise on the money laundering and terrorist financing implications of new business strategies at your organisation
- Control the removal of duty suspended and duty paid goods from the excise warehouse
- Design and oversee procedural controls at your organisation to monitor money laundering and terrorist financing risks
- Develop Anti-money Laundering and Countering Terrorist Financing Reference and Guidance Materials for Your Organisation
- Develop a compliance culture within your organisation
- Dispute Resolution
Where this can lead
Tax Compliance Manager
Your journey as a Tax Compliance Manager is just one step on a path that can lead to significant influence and leadership within finance, whether you choose to stay in-house, move into consulting, or even aim for the C-suite. The skills you'll hone here are foundational for a truly impactful career.
See the whole journey →Opens the roleTax Compliance ManagerOne of the jobs this qualification is a route into · 1 near-identical record folded inSee the role →Opens the roleChief Compliance Officer / MLROOne of the jobs this qualification is a route intoSee the role →Opens the roleSenior Customs Law SpecialistOne of the jobs this qualification is a route intoSee the role →Opens the roleCustoms Law Specialist ManagerOne of the jobs this qualification is a route intoSee the role →Opens the roleCustoms Brokerage ManagerOne of the jobs this qualification is a route intoSee the role →Opens the roleLead Customs SpecialistOne 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 84 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.
Assess 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 measuresConsider and advise on the money laundering and terrorist financing implications of new business strategies at your organisationControl the removal of duty suspended and duty paid goods from the excise warehouseDesign 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 organisationDispute ResolutionIdentify the implications of anti-money laundering and countering terrorist financing measures for the business conducted by your organisationManage and control the storage of excise goods in the warehouseManage the Receipt of DutyManage the authorisation, guarantees and approval for excise warehouse premisesPrepare accountsReport suspicious financial activity to enforcement authoritiesReview, Evaluate and Identify Improvements to the Implementation of Anti-Money Laundering MeasuresThe Regulatory Regime
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 In Tax (HMRC) (QCF)
189 units in this credential, in the order it lists them, awarded by Association of Accounting Technicians.
- Administration Periods - Essential Principles
- Administration Periods – Notification and the Return
- Bookkeeping - Compliance Techniques to calculate sales and profits
- Bookkeeping - Preparing financial accounts for limited companies
- Bookkeeping Principles for Compliance
- Bookkeeping – Essential Principles of Business Records and Bookkeeping
and 183 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.