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ACCA TX · Applied Skills

A. The UK tax system and its administration

Learn how the UK tax system operates. Topics include tax legislation, compliance rules, deadlines, penalties, and the principles of self-assessment. This section builds your foundational understanding of tax in a UK context.

  • 17 lessons
  • 3 modules
  • 1.1h of video
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The lessons

17 lessons, module by module.

Introduction to tax

5 lessons
  1. 1 Introduction to tax 5m
  2. 2 Sources of law and practice 3m
  3. 3 Avoidance and evasion 7m
  4. 4 Double taxation 2m
  5. 5 Ethics and professional approach 3m

Self assessment

6 lessons
  1. 1 Overview 4m
  2. 2 Time limits 3m
  3. 3 Penalties and interest 13m
  4. 4 Payments on account 9m
  5. 5 Record keeping 1m
  6. 6 Compliance checks 3m

Corporation tax self assessment

6 lessons
  1. 1 Overview and time limits 4m
  2. 2 Illustrations - CT admin and quarterly instalments 1 2m
  3. 3 Large companies 2m
  4. 4 Illustrations - quarterly instalments 2 and CT payment date 3m
  5. 5 Penalties and interest 3m
  6. 6 Discovery assessments, compliance checks and illustration 2m

Questions

About A. The UK tax system and its administration.

What does the A. The UK tax system and its administration section cover?

Learn how the UK tax system operates. Topics include tax legislation, compliance rules, deadlines, penalties, and the principles of self-assessment. This section builds your foundational understanding of tax in a UK context.

How much video is in this section?

A. The UK tax system and its administration has 17 video lessons, about 1.1 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Taxation exam?

Yes. The content in this section is assessed in the Taxation ACCA exam.

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