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AAT – Tax Processes for Businesses


This course teaches students the tax processes essential for daily business operations, focusing on understanding, preparing, and submitting Value Added Tax (VAT) returns to HM Revenue and Customs (HMRC). It aims to ensure businesses, employers, and clients remain compliant with VAT and payroll regulations. Students will learn about legislation, the importance of staying updated on tax laws, and managing technical knowledge.

For VAT, the course covers registration, deregistration, and the transition to Making Tax Digital (MTD). Students will learn to identify different types of supplies, accurately calculate VAT, and understand rules regarding input VAT recovery and the penalties for reporting errors or late submissions. They will verify calculation accuracy, correct errors, and handle VAT for goods and services crossing UK and EU borders.

In payroll, the curriculum details how to calculate pay and deductions, manage payroll documents and reports, and adhere to submission and payment schedules.

Ethical principles are emphasized throughout the course, stressing integrity, objectivity, professional competence, and confidentiality. Students will also learn to effectively communicate VAT and payroll information to relevant parties.

Learning Outcomes:

On successful completion of this subject, you should be able to:
  1. Understand legislation requirements relating to VAT
  2. Calculate VAT
  3. Review and verify VAT returns
  4. Understand principles of payroll
  5. Report information within the organisation


Registration and Access

Once you complete an online purchase you will receive confirmation of account activation. Please allow 48 hours to get access to all the modules and for your eLearning account to be set up.

If you wish to receive an invoice instead of paying online, please contact us at info@lgca.uk. Access to the course is valid for 180 days.

Course Access Duration

Enjoy 6 months of unlimited access to all course materials, including videos, assignments, and resources. This period is designed to provide ample time for you to fully engage with and complete the course at your own pace.

Extension Options

Need more time? Extend your access with:

  • 3-Month Extension: £50 + VAT
  • 6-Month Extension: £90 + VAT

To arrange an extension, contact us at info@lgca.uk. Our support team is here to help.


Upon the successful completion of the subject Tax Processes for Businesses, you can advance to the next subject of the AAT Diploma in Accounting Level or If you have already completed other subjects, you can proceed to the next level, the Diploma in Professional Accounting.

  • UK tax law principles relating to VAT
  • VAT registration and deregistration requirements
  • Filing and payment of VAT returns
  • Special schemes
  • Implications for non-compliance with VAT regulations
  • Extracting relevant data from accounting records
  • VAT invoices
  • VAT calculations
  • Make adjustments for errors or omissions in VAT returns
  • Verify information contained within VAT returns
  • Employer responsibilities of payroll
  • Operating payroll
  • Communicating information on VAT and payroll related matters
  • Legislation, regulation, guidance and codes of practice
  • Study planner and guidance
  • Access to AccountingWise Learn
  • Comprehensive pre-recorded lectures
  • Extensive question practice (including mock exams and feedback)
  • Tutor support via phone or email

The AAT qualification is ideal for people who want a career in finance and business.

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