Nottingham University Business School
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Tax Compliance

Please note that the following information may be subject to change.

Programme: Undergraduate

Module Code: N12902

Semester: Spring

Convenor: Tommaso Faccio

Credits & Level: 20 Credits, Level 2

Pre-requisites: N11902 (Principles of Taxation) AND N11123 (Financial Accounting).

Co-requisites: None.

Target Students: Available to BSc Accountancy students only

Delivery: 15 two-hour lectures and 3 two-hour seminars

Assessment: One 2.5 hour exam (100%)

Exam Format:FOUR compulsory questions: TWO questions (50%) on Income Tax and Corporation Tax; and TWO (50%) focussed on the remaining taxes

Summary of Content Income tax; Inheritance tax; national insurance contributions; corporation tax; capital gains tax (individuals); value added tax and stamp taxes; ethics and law

Aims To develop students' understanding of income tax, national insurance contributions, capital gains tax, corporation tax, inheritance tax and value added tax rules and enable students to prepare tax computations for individuals and companies in straightforward scenarios. The module builds on N11902 Principles of Taxation knowledge.

Key Words: Income tax; corporation tax; value added tax, inheritance tax, capital gains tax

Learning Objectives & Outcomes Knowledge and understanding
This module develops a knowledge and understanding of:
  • The main current technical language and practices of accounting in a specified socio-economic domain
  • The need for individuals and organisations to manage responsibly and sustainably and behave ethically in relation to social, cultural, economic and environmental issues
Intellectual skills
This module develops:
  • The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions
  • The ability to analyse and evaluate a range of business data, sources of information and appropriate methodologies, which includes the need for strong digital literacy, and to use that research for evidence-based decision-making
  • The ability to analyse and draw reasoned conclusions concerning structured and, to a more limited extent, unstructured problems from a given set of data and from data which must be acquired by the student.
Professional practical skills
This module develops:
  • Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena
Transferable (key) skills
This module develops:
  • Articulating and effectively explaining information
Knowledge and understanding
This module develops a knowledge and understanding of:
  • The main current technical language and practices of accounting in a specified socio-economic domain



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Nottingham University Business School

Jubilee Campus
Nottingham
NG8 1BB

telephone: +44 (0) 115 846 6602
fax: +44 (0) 115 846 6667
email: business-enquiries@nottingham.ac.uk