Personal Tax

AAT Level 4

Session 1

Introduction to Taxation; Income from Property; Income from Savings and Investments

​LESSON

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Calculating Assessable Rent

Worked Example

Model Answer

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Exercise 1

Model Answer

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Exercise 2

Model Answer

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Calculating Assessable Property Income

Worked Example

Model Answer

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Exercise 1

Model Answer

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Exercise 2

Model Answer

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Calculating Assessable Property Income for Multiple Properties

Worked Example

Model Answer

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Exercise 1

Model Answer

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Exercise 2

Model Answer

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Dealing with Property Losses

Worked Example

Model Answer

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Exercise 1

Model Answer

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Exercise 2

Model Answer

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Calculating Income Tax Due to HMRC

Worked Example

Model Answer

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Exercise 1

Model Answer

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Exercise 2

Model Answer

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Preparing Income Tax Calculations

Worked Example

Model Answer

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Exercise 1

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Exercise 2

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Session 2

Income from Employment; Preparing Income Tax Computations

​LESSON

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Company Cars and Fuel

Worked Example

Model Answer

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Exercise 1

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Exercise 2

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Beneficial Loans

Worked Example

Model Answer

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Exercise 1

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Exercise 2

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Living Accommodation

Worked Example

Model Answer

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Exercise 1

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Exercise 2

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Other Assets

Worked Example

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Exercise 1

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Exercise 2

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National Insurance Contributions

Worked Example

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Exercise 1

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Exercise 2

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Comprehensive Tax Computations

Worked Example

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Exercise 1

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Session 3

Capital Tax; Inheritance Tax

​LESSON

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Calculation of Capital Gains Tax

Worked Example

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Exercise 1

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Exercise 2

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Dealing with Capital Losses

Worked Example

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Exercise 1

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Exercise 2

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Principal Private Residences

Worked Example

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Exercise 1

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Disposals of Chattels

Worked Example

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Exercise 1

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Exercise 2

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Share Disposal - FA 1985 Pool

Worked Example

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Exercise 1

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Exercise 2

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Inheritance Tax on Death

Worked Example

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Exercise 1

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Exercise 2

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Chargeable Lifetime Transfers

Worked Example

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Exercise 1

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Exercise 2

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Potentially Exempt Transfers

Worked Example

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Exercise 1

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Exercise 2

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Potentially Exempt Transfers Tapering Relief

Worked Example

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Exercise 1

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Exercise 2

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Session 4

Personal Tax Revision 1

Personal Tax Sample Assessment 1

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Paul's Annotated Model Answer

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Personal Tax Osborne Practice Assessment 1

Practice Assessment

Model Answer

Paul's Annotated Model Answer

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Session 5

Personal Tax Revision 2

Personal Tax Sample Assessment 2

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Paul's Annotated Model Answer

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Personal Tax Osborne Practice Assessment 2

Practice Assessment

Model Answer

Paul's Annotated Model Answer

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