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Session: 2022/23

Last modified: 12/04/2021 12:24:22

Title of Module: Personal Tax

Code: ACCT09015 SCQF Level: 9
(Scottish Credit and Qualifications Framework)
Credit Points: 20 ECTS: 10
(European Credit Transfer Scheme)
School:School of Business & Creative Industries
Module Co-ordinator:Marie  Fletcher

Summary of Module

You will be introduced to the basic principles of income tax (IT) including the identification of persons liable, basis of assessment, reliefs and deductions at source. Employment income is also studied at length encompassing chargeable income, allowable deductions, benefits in kind, personal allowances and their restrictions for older taxpayers, gift aid and tax reducers.

Income from self employment is the major focus of the module including relevant case law on the badges of trade, assessment, adjustment of profits covering allowable and disallowable expenses, capital allowances, national insurance, the relief of trading losses and minimizing the tax liability.

The module also covers the basic principles of inheritance tax; the computation of capital gains tax payable by individuals, including the use of reliefs.

The professional expertise and scholarship that the lecturers bring to the module will help to enhance your knowledge and understanding in this area.

This module is suitable for delivery overseas but you will be required to study the UK taxation system.

  • Income tax for employees, self-employed, capital allowances. National insurance for the self employed. Income Tax computations

  • Income from property, lease premiums, property losses

  • Income from savings and dividends

  • Capital Gains Tax for individuals

  • Inheritance tax planning and rules

Module Delivery Method
Face-To-FaceBlendedFully OnlineHybridCHybridOWork-based Learning
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Term used to describe the traditional classroom environment where the students and the lecturer meet synchronously in the same room for the whole provision.

A mode of delivery of a module or a programme that involves online and face-to-face delivery of learning, teaching and assessment activities, student support and feedback. A programme may be considered “blended” if it includes a combination of face-to-face, online and blended modules. If an online programme has any compulsory face-to-face and campus elements it must be described as blended with clearly articulated delivery information to manage student expectations

Fully Online
Instruction that is solely delivered by web-based or internet-based technologies. This term is used to describe the previously used terms distance learning and e learning.

Online with mandatory face-to-face learning on Campus

Online with optional face-to-face learning on Campus

Work-based Learning
Learning activities where the main location for the learning experience is in the workplace.

Campus(es) for Module Delivery
The module will normally be offered on the following campuses / or by Distance/Online Learning: (Provided viable student numbers permit)
Paisley:Ayr:Dumfries:Lanarkshire:London:Distance/Online Learning:Other:
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Term(s) for Module Delivery
(Provided viable student numbers permit).
Term 1


Term 2


Term 3


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Learning Outcomes: (maximum of 5 statements)

On successful completion of this module the student will be able to:

L1. Learning Outcome 1 - Evaluate and apply the principles of UK income tax (including national insurance).

L2. Learning Outcome 2 - Provide elementary tax planning, including the use of loss relief.

L3. Learning Outcome 3 - Understand and apply the principles of capital gains tax and inheritance tax.

Employability Skills and Personal Development Planning (PDP) Skills
SCQF Headings During completion of this module, there will be an opportunity to achieve core skills in:
Knowledge and Understanding (K and U) SCQF Level 9.

Demonstrate a broad knowledge of the scope of personal taxation and detailed knowledge of income tax for both employed and self-employed individuals.

Practice: Applied Knowledge and Understanding SCQF Level 9.

Apply a range of routine and complex skills in relation to calculations involved in an income tax or capital gains tax computation.

Generic Cognitive skills SCQF Level 9.

Use a range of approaches to critically evaluate loss relief options.

Communication, ICT and Numeracy Skills SCQF Level 9.

Use and evaluate numerical data in the form of income tax calculation and ancillary workings and provide calculations of capital gains tax and national insurance liabilities.

Autonomy, Accountability and Working with others SCQF Level 9.

Work in support of current professional tax practice for the individual.

Pre-requisites: Before undertaking this module the student should have undertaken the following:
Module Code:
Module Title:
Financial Accounting 1
Other:Equivalent introductory accounting module
Co-requisitesModule Code:
Module Title:

* Indicates that module descriptor is not published.

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Learning and Teaching
This module uses a combination of lectures and tutorials where the principles of income tax, capital gains tax and inheritance tax are developed. You will study the various sources of income, such as income from employment, self-employment, rental income and from investments such as dividend income, bank, building society and other sources. You will engage with the technical rules required to calculate taxable income and you are also required to show a real understanding of the taxes studied through the use of rudimentary tax planning in some taxes. Tax cases are explored as appropriate, for example where it is unclear whether an expense is allowed or disallowed or whether the activity of trading is taking place or not.

Case studies are used to allow you to see a real life scenario and engage with the tax calculation in a realistic way and both the class test and final exam use this approach in assessment.

Assessment is in the form of a class test and a formal examination. Professional accreditation has been given for this module when studied alongside Business Tax and the materials used are appropriate for professional exemptions.
Learning Activities
During completion of this module, the learning activities undertaken to achieve the module learning outcomes are stated below:
Student Learning Hours
(Normally totalling 200 hours):
(Note: Learning hours include both contact hours and hours spent on other learning activities)
Lecture/Core Content Delivery24
Tutorial/Synchronous Support Activity12
Independent Study164
200 Hours Total

**Indicative Resources: (eg. Core text, journals, internet access)

The following materials form essential underpinning for the module content and ultimately for the learning outcomes:

Melville, A. Taxation (current edition

Directed reading as appropriate.

Weekly bespoke questions to be worked through in seminars.

(**N.B. Although reading lists should include current publications, students are advised (particularly for material marked with an asterisk*) to wait until the start of session for confirmation of the most up-to-date material)

Engagement Requirements

In line with the Academic Engagement Procedure, Students are defined as academically engaged if they are regularly engaged with timetabled teaching sessions, course-related learning resources including those in the Library and on the relevant learning platform, and complete assessments and submit these on time. Please refer to the Academic Engagement Procedure at the following link: Academic engagement procedure

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Supplemental Information

Programme BoardAccounting, Finance and Law
Assessment Results (Pass/Fail) No
Subject PanelAccounting, Finance and Law
ModeratorPatricia Connelly
External ExaminerDr Laura McCann
Accreditation DetailsThis module contributes to the exemptions from various professional examinations attributable to the Bachelor of Accounting programme. Contact School for current details.
Version Number


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Assessment: (also refer to Assessment Outcomes Grids below)
Component 1 - Class Test (closed book examination) 30% of overall mark. 1 hour long. Assesses learning outcome 1
Component 2 - Final exam (closed book examination) 70% of overall mark. 2 hours long. Assesses Learning outcome 1-3
(N.B. (i) Assessment Outcomes Grids for the module (one for each component) can be found below which clearly demonstrate how the learning outcomes of the module will be assessed.
(ii) An indicative schedule listing approximate times within the academic calendar when assessment is likely to feature will be provided within the Student Handbook.)

Assessment Outcome Grids (Footnote A.)

Component 1
Assessment Type (Footnote B.) Learning Outcome (1) Learning Outcome (2) Learning Outcome (3) Weighting (%) of Assessment ElementTimetabled Contact Hours
Class test (written)check mark  301

Component 2
Assessment Type (Footnote B.) Learning Outcome (1) Learning Outcome (2) Learning Outcome (3) Weighting (%) of Assessment ElementTimetabled Contact Hours
Unseen closed book (standard)check markcheck markcheck mark702
Combined Total For All Components100% 3 hours

A. Referred to within Assessment Section above
B. Identified in the Learning Outcome Section above

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  1. More than one assessment method can be used to assess individual learning outcomes.
  2. Schools are responsible for determining student contact hours. Please refer to University Policy on contact hours (extract contained within section 10 of the Module Descriptor guidance note).
    This will normally be variable across Schools, dependent on Programmes &/or Professional requirements.

Equality and Diversity
This module is appropriate for any student.
UWS Equality and Diversity Policy
(N.B. Every effort will be made by the University to accommodate any equality and diversity issues brought to the attention of the School)

2014 University of the West of Scotland

University of the West of Scotland is a Registered Scottish Charity.

Charity number SC002520.