Management expenses and tax liability - CPD module

In this month's exclusive Accountancy Daily CPD module, we look at reporting of management expenses and tax liability.

By completing this module you will be able to understand:

  • which expenses qualify and the conditions that must be met;
  • calculate the deduction for management expenses under the general rule and the modified rule for untaxed income;
  • consider the treatment of excess management expenses; and
  • understand when restrictions may apply.

This CPD module takes 20 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 lecturer is Julie Clift, tax writer at Croner-i.

Play the CPD module here

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