Unit 19 Preparing Personal Taxation Computations
Course Summary
This unit is about preparing tax computations and returns for individuals and includes four elements:
- Calculate income from employment
- Calculate property and investment income
- Prepare Income Tax computations
- Prepare Capital Gains Tax computations
The first element is about calculating income from employment, including benefits in kind.
The second element requires calculation of property and investment income.
The third element is concerned with preparing Income Tax computations based on the client’s earned and unearned income calculated.
The final element requires candidates to prepare Capital Gains Tax computations and apply reliefs and exemptions correctly.
Related links
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Brochures download
- AAT classroom and distance learning brochure
- After your AAT