Teaching materials for the new qualification are being prepared. The course area currently contains the unit structure only. Teaching lessons and study materials have not yet been published.

Access: 90 days from enrolment. This purchase gives access to the Principles of Taxation module for the New Qualification 2026 in the Online course area.

About this unit

Build an understanding of UK taxation and the ethical responsibilities of those working with taxpayers. Cover income from employment, self-employment, property and investments, together with Income Tax, National Insurance, Capital Gains Tax and Corporation Tax computations.

Explore relevant losses, reliefs and tax planning opportunities, alongside filing, payment and record-keeping requirements.

This mandatory unit forms part of the AAT Level 4 Diploma for Professional Accounting Technicians (New Qualification 2026).