J01 - Personal Tax

"I have purchased a CD for J01 earlier this year and have now successfully passed the exam! The CD was very helpful. Please can you send me the J02 CD"
J T York

"Sometimes there is nothing worse than trying to study and the words just don''t make sense - that''s why I''ve found the study CDs so useful from Patterson Audio - especially when in the car or when I need to be learning in another way" Peter Brookes, Training Manager, The co-operative Independent Financial Advisers

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The key areas of each module is shown below.


Introduction
Module 1 (12 minutes) J01 and Exam technique	Structure of the Diploma exam \| Exam preparation \| 6 golden rules to remember in the exam
Module 2 (7 Minutes) AF1 and the Advanced Diploma	Structure of the Advanced Diploma exam \| J01 and J02 \| tips on how to approach Advanced Diploma exams
Module 3 (16 minutes) Taxation and self assessment	The UK Taxation system \| self assessment \| payment due dates \| PAYE \| reporting obligations
Module 4 (20 minutes) Income tax	Definitions e.g. tax liability, tax payable \| structuring income tax calculations \| savings income \| tax reducers \| holiday lettings \| rent a room relief \| child tax credit \| working tax credit \|

Module 5 (15 minutes) National insurance contributions	Self employed v employed \| class 1 contributions \| company directors \| class 2 contributions \| small earnings exceptions \| class 4 contributions and payment dates \| class 3 contributions
Module 6 (20 minutes) Capital gains tax	Rules on disposals \| chattels and wasting assets \| connected persons \| CGT calculations \| partial disposals \| CGT reliefs: entrepreneurs'', holdover, business rollover, rollover relief on incorporation, reinvestment relief
Module 7 (26 minutes) Investments	Letting residential property \| taxation of onshore and offshore investment bonds \| distributor and non distributor investments \| gilts \| PIBS \| child trust funds \| ISAs \| futures and options \| EIS \| VCTs

Module 8 (26 minutes) Inheritance tax	Domicile and deemed domicile \| exempt transfers \| chargeable lifetime transfers \| PETs \| IHT calculations \| gifts with reservation \| POAT \| agricultural property relief \| business property relief \| quick succession relief
Module 9 (17 minutes) Residence and domicile	Definitions: resident, ordinarily resident, domicile, deemed domicile \| habitual and substantial test \| examples \| double taxation
Module 10 (13 minutes) Crammer Module	The summaries from the previous modules