Corporation Tax 2022-23

Course DurationDuration: 60-80 Hours

Course LevelLevel: 4

Number of ExamsCPD Points: 160


This unit has been accredited by the CPD Certification Service.

The Corporation Tax course is perfect for those looking to complete tax computations for Limited Companies.
All Limited Companies are required to calculate and pay corporation tax on their profits, and this can provide a very good revenue stream for practicing bookkeepers.

Accredited by the CPD Certification Service, this course carries 160 CPD points.

Once complete, you will receive the appropriate certification from the CPD Certification Service.

You will receive comprehensive study material containing lessons, examples and activities. You also get access to our e-learning platform which contains your assessments.

Corporation Tax Returns


  • Printed Workbook containing lessons, examples and tasks
  • 24/7 Online assessments with instant marking
  • Numerous assessments with tutor feedback
  • Up to 6 months Award Winning Qualified 1-to-1 tutor support by e-mail and telephone

Course Syllabus

Underpinning Knowledge

  • Understand the duties and responsibilities of a Tax Agent
  • Understand what is meant by an accounting period for Corporation Tax purposes

Calculation of Adjusted Trading Profits

  • Understand the purpose of adjusted trading profits and identify disallowable expenditure
  • Compute adjusted trading profit for the period

Capital Allowances

  • Understand the nature and purpose of capital allowances
  • Prepare a computation for capital allowances

Calculation of Profits Chargeable to Corporation Tax

  • Understand Taxable Total profits
  • Determine the Corporation Tax Liability
  • Complete a CT Return

Gains Losses and Reliefs

  • Understand the procedure for determining gains and losses
  • Apply reliefs, deferrals and exemptions
  • Distinguish between Trading and Non-Trading Losses

Payment and Administration

  • Understand the process of payment and administration


Approximately 60 to 80 hours of active study time.

No exams are required.