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AB444A12 Programme: BTEC Higher National Diploma

AC1.1 Describe the UK tax environment
AC1.2 Analyse the role and responsibilities of the tax practitioner
AC1.3 Explain the tax obligation of tax payers or their agents and the implications of non-compliance

You are required to
1.Describe the UK tax environment and analyse the role and responsibilities of the tax practitioner (1.1, 1.2)
2.Explain the tax obligations of tax payers or their agents and the implications of non-compliance (1.3)

AC2.1 Calculate relevant income, expenses and allowances
AC2.2 Calculate taxable amounts and tax payable for employed and self- employed individuals and payment dates  
AC2.3 Complete relevant documentation and tax returns

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