taxation (ACC3140)

Middlesex University (MDX)

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Lecture notes

Lecture 3 Employment income
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9

June 2023

2022/2023
· Distinguish between employment and self-employment. · Apply the basis of assessment for an employee. · Advise on the treatment of termination payments. · Compute National Insurance liabilities for employees and employers. · Explain how PAYE works. · Explain the treatment of benefits in kind. · Compute the taxable values of the major benefits in kind. · Describe the main types of share incentive schemes. · Apply the rules for obtaining relief for employment expe...
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Lecture notes

Lecture 2 Computation and payment of income tax
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9

June 2023

2022/2023
· Distinguish between income and capital. · Provide examples of non-taxable income. · Set out an income tax computation in the standard format. · Demonstrate how tax relief is obtained for charitable contributions. · Compute taxable income. · Apply the correct tax rates to non-savings income. · Identify personal allowances to which the taxpayer is entitled and explain the conditions which apply
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Lecture notes

Introduction to the UK income tax system and self-assessment
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8

June 2023

2022/2023
· Locate the main sources of tax law and practice. · Make use of a combination of statute and case law to analyse a tax issue. · Advise a taxpayer about his or her obligations under self-assessment. · Identify the critical time limits under self-assessment and explain the consequences of failure to comply. · Describe the role of HMRC and its powers in the context of self-assessment. · Compute payments on account and balancing payment. · Describe HMRC’s digital strategy...
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