Our J0 examination Revision e-Workbooks are designed to be affordable solutions to Advisers and other financial services professionals to help them pass their Level 4 exams.

At the end of this unit, candidates should be able to demonstrate an understanding of:

• the basic structure of the tax system and self-assessment;

• when and how Income Tax is applied to different types of income;

• when and how National Insurance contributions apply to employed and self-employed income;

• when and how Capital Gains Tax applies to an individual's gains;

• the tax treatment of different kinds of investments;

• when and how Inheritance Tax applies;

• the impact of an individual's residence and domicile status on liability to UK tax