4.Calculate the amount of personal allowance available. 5.Understand the impact of the transferable amount of personal allowance for spouses and civil partners. 6.Compute the amount of income tax payable. 7.Explain the treatment of interest paid for a qualifying purpose. 8.Understanding the treatment of gift donations and charitable giving. 9.Explain and compute the child benefit tax charge. 10.Understand the treatment of property owned jointly by a married couple, or by a couple in a civil partnership. 11.Understand how a married couple or a couple in a civil partnership can minimize their tax liabilities. 12.Basic income tax planning. 13.Recognise the factors that determine whether an engagement is treated as employment or self-employment. 14.Recognise the basis of assessment for employment income 15.Recognise the income assessable. 16.Recognise the allowable deductions,including traveling expenses 17.Discuss the use of the statutory approved mileage allowances. 18.Understand the treatment of charitable giving. 19.Explain the PAYE system,how benefits can be payrolled,and the purpose of form Pl1D. 20.Explain and compute the amount of benefits assessable. 21.Recongnise the circumstances in which real time reporting late filling penalties will be imposed on an employer and the amount of penalty which is charged. 22.Explain and compute the relief given for contributions to personal pension schemes and to occupational pension schemes. 23.Compute property business profits. 24.Explain the treatment of furnished holiday lettings. 25.Understand rent-a-room relief. 26.Compute the amount assessable when a premium is received for the grant of a short lease. 27.Understand how relief for a property business loss is given. 28.Describe and apply the badges of trade. 29.Recognise the expenditure that is allowable in calculating the 6 6 4.Calculate the amount of personal allowance available. 5.Understand the impact of the transferable amount of personal allowance for spouses and civil partners. 6.Compute the amount of income tax payable. 7.Explain the treatment of interest paid for a qualifying purpose. 8.Understanding the treatment of gift donations and charitable giving. 9.Explain and compute the child benefit tax charge. 10.Understand the treatment of property owned jointly by a married couple, or by a couple in a civil partnership. 11.Understand how a married couple or a couple in a civil partnership can minimize their tax liabilities. 12.Basic income tax planning. 13.Recognise the factors that determine whether an engagement is treated as employment or self-employment. 14.Recognise the basis of assessment for employment income. 15.Recognise the income assessable. 16.Recognise the allowable deductions, including traveling expenses. 17.Discuss the use of the statutory approved mileage allowances. 18.Understand the treatment of charitable giving. 19.Explain the PAYE system, how benefits can be payrolled, and the purpose of form P11D. 20.Explain and compute the amount of benefits assessable. 21.Recongnise the circumstances in which real time reporting late filling penalties will be imposed on an employer and the amount of penalty which is charged. 22.Explain and compute the relief given for contributions to personal pension schemes and to occupational pension schemes. 23.Compute property business profits. 24.Explain the treatment of furnished holiday lettings. 25.Understand rent-a-room relief. 26.Compute the amount assessable when a premium is received for the grant of a short lease. 27.Understand how relief for a property business loss is given. 28.Describe and apply the badges of trade. 29.Recognise the expenditure that is allowable in calculating the