Recent developments

NEW: To help with your CPD, these modules now contain knowledge tests.


Carrying on a trade for income tax purposes

by Laura Burrows

This Tax Essentials course covers:

An introduction to the charge to tax on trade income

14 mins
Course status: Not started
Released in July 2024
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Calculating trade profits for income tax purposes

by Laura Burrows

This Tax Essentials course covers:

The accruals basis, the cash basis and the trading income allowance

20 mins
Course status: Not started
Released in July 2024
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Trade expenses for income tax: general principles

by Laura Burrows

This Tax Essentials course covers:

Capital expenditure and the wholly and exclusively rule

20 mins
Course status: Not started
Released in July 2024
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Trade expenses for income tax: statutory rules

by Laura Burrows

This Tax Essentials course covers:

The rules applying to some common expenses

20 mins
Course status: Not started
Released in July 2024
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Trade receipts for income tax purposes

by Laura Burrows

This Tax Essentials course covers:

How to determine whether a receipt should be brought into account in calculating trade income

10 mins
Course status: Not started
Released in July 2024
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Income tax relief for trade losses: general principles

by Laura Burrows

This Tax Essentials course covers:

Claiming relief for a trade loss for an established, continuing business

15 mins
Course status: Not started
Released in July 2024
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Income tax relief for trade losses: commencement and cessation

by Laura Burrows

This Tax Essentials course covers:

Claiming relief for a trade loss in the early years or final year of the trade

15 mins
Course status: Not started
Released in July 2024
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Identifying the basis period

by Laura Burrows

This Tax Essentials course covers:

How to identify the basis period for the purposes of the charge to income tax on trading income

20 mins
Course status: Not started
Released in July 2024
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Allocating amounts to basis periods

by Laura Burrows

This Tax Essentials course covers:

How to apportion profits and losses and deal with overlap profits

15 mins
Course status: Not started
Released in July 2024
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Assessing trade profits

by Laura Burrows

This Tax Essentials course covers:

Identifying the basis period for 2023-24, and the rules for later years


20 mins
Course status: Not started
Released in July 2024
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Particular trades: farmers, market gardeners & creative artists

by Laura Burrows

This Tax Essentials course covers:

The rules applying to particular trades, including farmers, market gardeners, contractors and subcontractors

25 mins
Course status: Not started
Released in July 2024
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Construction Industry Scheme

by Andy Richens

This Tax Essentials course covers:

The rules applying to contractors and subcontractors under the construction industry scheme (CIS).

10 mins
Course status: Not started
Released in July 2024
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