CPD module: deduction of tax at source

This month's exclusive Accountancy Daily CPD module provides a refresher course for the rules and accounting practices for deducting income tax at source from payments

Completing this module will enable you to:

  • identify the types of payment from which tax should be deducted;
  • understand the rules for deduction from each type of payment and the methods of accounting for the tax deducted;
  • identify the main exceptions from the obligation to deduct;
  • understand how the tax deducted at source is collected by HMRC.

This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course has been prepared by Zigurds Kronbergs

Play the CPD module here.

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