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.

If you're already a subscriber, you can log in to access this CPD module.

Subscribe