Q1 Income tax, include Employment income, Employed vs.self-employed, Losses – choice of relief/tax saving, Mileage allowanceNational insurance and Interest/penalty – explanation/calculation
  Q2 Corporation tax include Possibly a straddling and/or short period of account, Capital gains taxLong period of account
  Q3 Chargeable gains to calculate, with rollover reliefSingle company losses and / or group loss relief – with some tax planning
  Q4 VATVAT return – including some discounts and impaired debts relief or Pre-registration input VAT, Overseas, Payment dates, Rollover relief
  Q5 Inheritance tax, Death estate calculation Penalties for late filing of return and / or interest on late payment, Quarterly instalment payments
  Note: Tips is only for reference, and lecturer is not responsible for it.