CTA study plan

Compute an individual's taxable income and income tax liability through the statutory order of income, reliefs, and allowances

Classify receipts as employment income, trading income, or miscellaneous income and justify each classification

Quantify taxable benefits in kind and apply the associated valuation rules for employment-related perks

Apply personal reliefs and allowances (including the personal allowance taper) and determine the resulting effective marginal rates

Compute tax on savings and dividend income for basic, higher, and additional rate taxpayers

Calculate pension contribution relief and the resulting annual allowance charge where relevant

Differentiate the basis period rules for trading income and compute assessable trading profit for an unincorporated business

Build a personal tax computation template that chains income sources, reliefs, and rates without breaks

Compute trading profit adjustments from accounting profit, including disallowable expenditure and capital allowances

Construct a corporation tax computation including capital allowances, and identify the marginal relief bands applicable

Apply trading loss relief options and select the most tax-efficient route for a given set of facts

Distinguish group relief and consortium relief conditions and compute surrendered and claimed amounts

Complete an annual corporation tax outline covering computation, filing dates, and instalment payments

Compute chargeable gains for individuals using allowable cost, disposal proceeds, and the annual exempt amount

Apply part disposal and chattel rules and select the correct rule from the facts given

Compare CGT and trading profit outcomes for a business disposal decision

Compute inheritance tax on lifetime transfers, including failed potentially exempt transfers and cumulation

Apply business property relief and agricultural property relief and quantify their effect on a taxable estate

Calculate trust income and gains and allocate them between trustees and beneficiaries

Explain the differences among bare, interest-in-possession, and discretionary trusts and apply the relevant rate structure to each

Determine VAT registration and deregistration obligations and compute the liability date from turnover history

Apply the place and time of supply rules to goods, services, and cross-border transactions

Compute VAT payable using the standard, reduced, zero, and exempt categories and recover input tax under partial exemption

Assess the consequences of late registration, errors, and penalties and calculate the exposure

Apply residence, ordinary residence, and domicile tests to determine an individual's UK tax scope

Compute relief for double taxation under treaty and unilateral relief, including the credit cap calculation

Outline transfer pricing and permanent establishment principles as they affect cross-border profits

Identify professional and ethical obligations around client confidentiality, conflicts of interest, and money laundering reporting

Explain the filing, payment, and penalty framework for self assessment and corporation tax returns

Sit two full-length timed mock exams under exam conditions and record answers by domain

Recalculate every incorrect item and cite the governing rule rather than the answer

Rank the six domains by accuracy from mock data and re-drill the two weakest with targeted questions

Finalize a consolidated formula and rate card covering all six domains