Tax
Introduction to Corporation Tax
Chargeable Accounting Periods, Taxable Total Profits, and CT Liabilities
2 CPD credits on completion
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Certificate on completion
Downloadable resources
Self-paced learning
About This Course
Course Information
This course takes you through the scope of corporation tax and explains how chargeable accounting period is determined.
Certificate on Completion
This course is made up of videos, questions and additional reading materials and accounts for 2 units of CPD. One unit is the equivalent of one hour of learning.
Course Sections
This course is made up of the following sections:
- Corporation Tax Introduction – Video and Quiz
- Taxable Profits – Video and Quiz
- Corporation Tax Liabilities – Video
- Additional Reading Materials
What You Will Learn
- Define a chargeable accounting period and explain how it differs from a period of account and a financial year
- Identify the events that start and end a chargeable accounting period, including the 12-month maximum rule
- Describe the taxable total profits proforma: trade profits, property income, interest income, capital gains, and qualifying charitable donations
- Explain why dividends received by a company are not included in taxable total profits
- Calculate corporation tax liabilities using the applicable rates for a given financial year
- Recognise that quoted and unquoted companies are taxed in the same way under corporation tax
Who This Course Is For
- Accountants new to corporation tax who need a structured introduction
- Finance professionals transitioning from individual tax to corporate tax work
- Newly qualified professionals building their understanding of UK corporate taxation
Prerequisites
- No prior specialist knowledge of corporation tax required
- A basic understanding of accounting and financial statements is helpful
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Course Details
CPD Credits2
CertificateYes
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CPD certificate on completion
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