AAT

Technician

 

Unit 19 – Personal Tax Computations

 

Scheme of Work

 

 

Section 1

Introduction to income tax

 

Quiz

Section 1a

Tax payable and gift aid

 

 

Section 2

Benefits game

 

Employment income

 

Quiz

 

 

Section 3

PAYE and pensions

 

Payments on termination of employment

 

Supplementary PAYE notes

 

 

Section 4

Rental income

 

 

Section 5

Introduction to capital gains

 

Capital gains tax slides

 

Quiz

 

 

Section 6

Capital gains tax – further notes

 

CGT on Shares & CGT Administration

 

Quiz

 

 

Section 7

Administration of tax

 

 

Section 8

Revision notes

 

 

Section 9

Mock examination paper