Template catalog
Internal reference tool — not part of the learner-facing app. Lists every content template by syllabus node.
| ID | Title | Node | Format | Status | |
|---|---|---|---|---|---|
| BIK-01 | Which employee benefits are tax-free | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| BIK-02 | How taxable benefits in kind are charged | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| IT-01 | Income tax with personal allowance taper | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| IT-02 | Income tax with personal allowance taper (Scottish taxpayer) | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| IT-03 | Income tax for an additional-rate taxpayer: the £0 personal savings allowance | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| IT-F06 | Recall: where the personal allowance taper ends | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| IT-F07 | Recall: personal savings allowance by taxpayer band | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| IT-F08 | Recall: the taper rate and what income counts | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| IT-FUND-01 | Income tax fundamentals: the order income is taxed in | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| IT-FUND-02 | Income tax fundamentals: allowances as nil-rate bands | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| IT-FUND-03 | Income tax fundamentals: the savings starting rate band | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| IT-FUND-04 | Income tax fundamentals: the personal allowance taper and marginal rate | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| IT-FUND-05 | Income tax fundamentals: what Scottish rates actually apply to | Income Tax: sources, liability, allowances, reliefs, employee benefits, taxing priorities, trust/beneficiary/settlor income R03.1.1 | single | draft | |
| NI-01 | Class 4 National Insurance for the self-employed | NICs: employer/employee/self-employed liability, contribution levels, voluntary NICs R03.1.2 | single | draft | |
| NI-02 | Class 1 employee National Insurance above the upper earnings limit | NICs: employer/employee/self-employed liability, contribution levels, voluntary NICs R03.1.2 | single | draft | |
| NI-03 | Class 1 employer National Insurance | NICs: employer/employee/self-employed liability, contribution levels, voluntary NICs R03.1.2 | single | draft | |
| NI-F04 | Recall: which NIC class belongs to whom | NICs: employer/employee/self-employed liability, contribution levels, voluntary NICs R03.1.2 | single | draft | |
| NI-F05 | Recall: what happens at the upper earnings limit | NICs: employer/employee/self-employed liability, contribution levels, voluntary NICs R03.1.2 | single | draft | |
| NI-F06 | Recall: the Class 2 position since April 2024 | NICs: employer/employee/self-employed liability, contribution levels, voluntary NICs R03.1.2 | single | draft | |
| CGT-01 | Capital gains tax straddling the basic and higher rate bands | CGT: liability, rates, disposals, gains/losses, reliefs & exemptions, trust gains R03.1.3 | single | draft | |
| CGT-02 | Capital gains: loss ordering and carried-forward losses | CGT: liability, rates, disposals, gains/losses, reliefs & exemptions, trust gains R03.1.3 | single | draft | |
| CGT-03 | Capital gains tax on a part disposal | CGT: liability, rates, disposals, gains/losses, reliefs & exemptions, trust gains R03.1.3 | single | draft | |
| CGT-M01 | CGT: annual exempt amount and loss ordering (multi-response) | CGT: liability, rates, disposals, gains/losses, reliefs & exemptions, trust gains R03.1.3 | multi | draft | |
| CGT-M02 | CGT: share matching rules (multi-response) | CGT: liability, rates, disposals, gains/losses, reliefs & exemptions, trust gains R03.1.3 | multi | draft | |
| IHT-01 | Taper relief on a potentially exempt transfer | IHT: liability, transfers, NRBs, rates, reliefs & exemptions incl. gifts to charity/political parties, trust assets R03.1.4 | single | draft | |
| IHT-02 | Inheritance tax with the residence nil-rate band taper | IHT: liability, transfers, NRBs, rates, reliefs & exemptions incl. gifts to charity/political parties, trust assets R03.1.4 | single | draft | |
| IHT-03 | Potentially exempt transfer with prior cumulation | IHT: liability, transfers, NRBs, rates, reliefs & exemptions incl. gifts to charity/political parties, trust assets R03.1.4 | single | draft | |
| IHT-04 | Chargeable lifetime transfer into a discretionary trust | IHT: liability, transfers, NRBs, rates, reliefs & exemptions incl. gifts to charity/political parties, trust assets R03.1.4 | single | draft | |
| IHT-05 | Inheritance tax with the transferable nil-rate band | IHT: liability, transfers, NRBs, rates, reliefs & exemptions incl. gifts to charity/political parties, trust assets R03.1.4 | single | draft | |
| IHT-06 | Residence nil-rate band: only available to direct descendants | IHT: liability, transfers, NRBs, rates, reliefs & exemptions incl. gifts to charity/political parties, trust assets R03.1.4 | single | draft | |
| IHT-M07 | IHT: PET taper relief and cumulation on death (multi-response) | IHT: liability, transfers, NRBs, rates, reliefs & exemptions incl. gifts to charity/political parties, trust assets R03.1.4 | multi | draft | |
| IHT-M08 | IHT: CLT grossing-up and lifetime exemptions (multi-response) | IHT: liability, transfers, NRBs, rates, reliefs & exemptions incl. gifts to charity/political parties, trust assets R03.1.4 | multi | draft | |
| IHT-M09 | IHT: residence nil-rate band, descendants and the £2m taper (multi-response) | IHT: liability, transfers, NRBs, rates, reliefs & exemptions incl. gifts to charity/political parties, trust assets R03.1.4 | multi | draft | |
| IHT-M10 | IHT: transferable nil-rate band on second death (multi-response) | IHT: liability, transfers, NRBs, rates, reliefs & exemptions incl. gifts to charity/political parties, trust assets R03.1.4 | multi | draft | |
| RES-01 | Long-term UK residence: the test and its IHT consequence | Residence: SRT, UK ties, long-term UK residence status, impact on IT/CGT/IHT R03.1.5 | single | draft | |
| RES-02 | Leaving the UK after long residence: the IHT tail | Residence: SRT, UK ties, long-term UK residence status, impact on IT/CGT/IHT R03.1.5 | single | draft | |
| RES-03 | The FIG regime: who qualifies and what it gives | Residence: SRT, UK ties, long-term UK residence status, impact on IT/CGT/IHT R03.1.5 | single | draft | |
| RES-04 | What claiming the FIG regime costs | Residence: SRT, UK ties, long-term UK residence status, impact on IT/CGT/IHT R03.1.5 | single | draft | |
| RES-05 | Spouse exemption where the recipient is not a long-term UK resident | Residence: SRT, UK ties, long-term UK residence status, impact on IT/CGT/IHT R03.1.5 | single | draft | |
| SRT-01 | Statutory Residence Test: leaver vs arriver asymmetry | Residence: SRT, UK ties, long-term UK residence status, impact on IT/CGT/IHT R03.1.5 | single | draft | |
| SRT-02 | Statutory Residence Test: the sufficient ties test still applies under 183 days | Residence: SRT, UK ties, long-term UK residence status, impact on IT/CGT/IHT R03.1.5 | single | draft | |
| SRT-03 | Statutory Residence Test: the automatic overseas test pre-empts the ties test | Residence: SRT, UK ties, long-term UK residence status, impact on IT/CGT/IHT R03.1.5 | single | draft | |
| SRT-F04 | Recall: the automatic day-count thresholds | Residence: SRT, UK ties, long-term UK residence status, impact on IT/CGT/IHT R03.1.5 | single | draft | |
| SRT-F05 | Recall: what counts as a tie | Residence: SRT, UK ties, long-term UK residence status, impact on IT/CGT/IHT R03.1.5 | single | draft | |
| SA-01 | Self-assessment: filing and payment deadlines | UK tax compliance: self assessment, PAYE, returns, payments, evasion & avoidance R03.1.6 | single | draft | |
| SA-02 | Self-assessment: payments on account | UK tax compliance: self assessment, PAYE, returns, payments, evasion & avoidance R03.1.6 | single | draft | |
| SA-03 | Self-assessment: late filing penalties | UK tax compliance: self assessment, PAYE, returns, payments, evasion & avoidance R03.1.6 | single | draft | |
| SA-04 | Self-assessment: HMRC's enquiry window | UK tax compliance: self assessment, PAYE, returns, payments, evasion & avoidance R03.1.6 | single | draft | |
| SA-05 | Self-assessment: who actually needs to file a return | UK tax compliance: self assessment, PAYE, returns, payments, evasion & avoidance R03.1.6 | single | draft | |
| SDLT-01 | SDLT with the additional-property surcharge | Stamp Duty, SDRT and SDLT: transactions, rates, main reliefs R03.1.7 | single | draft | |
| SDLT-02 | SDLT first-time buyer relief above the relief limit | Stamp Duty, SDRT and SDLT: transactions, rates, main reliefs R03.1.7 | single | draft | |
| SDLT-03 | SDLT: a progressive band system, not a flat slab rate | Stamp Duty, SDRT and SDLT: transactions, rates, main reliefs R03.1.7 | single | draft | |
| SDLT-F04 | Recall: how residential SDLT is charged | Stamp Duty, SDRT and SDLT: transactions, rates, main reliefs R03.1.7 | single | draft | |
| SDLT-F05 | Recall: the shape of first-time buyer relief | Stamp Duty, SDRT and SDLT: transactions, rates, main reliefs R03.1.7 | single | draft | |
| SDRT-01 | Stamp Duty Reserve Tax on a share purchase | Stamp Duty, SDRT and SDLT: transactions, rates, main reliefs R03.1.7 | single | draft | |
| SDRT-02 | Stamp Duty Reserve Tax: the recognised growth market exemption | Stamp Duty, SDRT and SDLT: transactions, rates, main reliefs R03.1.7 | single | draft | |
| SDRT-03 | Stamp Duty Reserve Tax: applying the correct rate | Stamp Duty, SDRT and SDLT: transactions, rates, main reliefs R03.1.7 | single | draft | |
| SDRT-M04 | SDRT: rate, payer and the growth-market exemption (multi-response) | Stamp Duty, SDRT and SDLT: transactions, rates, main reliefs R03.1.7 | multi | draft | |
| SDRT-M05 | SDRT: no bands, no minimum threshold (multi-response) | Stamp Duty, SDRT and SDLT: transactions, rates, main reliefs R03.1.7 | multi | draft | |
| VCT-01 | VAT registration and deregistration thresholds | VAT and Corporation Tax (outline) R03.1.8 | single | draft | |
| VCT-02 | What VAT is charged on | VAT and Corporation Tax (outline) R03.1.8 | single | draft | |
| VCT-03 | Corporation Tax rates and what they apply to | VAT and Corporation Tax (outline) R03.1.8 | single | draft | |
| VCT-04 | Corporation Tax between the profit limits: marginal relief | VAT and Corporation Tax (outline) R03.1.8 | single | draft | |
| VCT-05 | VAT and Corporation Tax: which tax charges what | VAT and Corporation Tax (outline) R03.1.8 | single | draft | |
| DIRECT-01 | Corporate bond interest for a higher-rate taxpayer | Direct investments: cash & equivalents, gilts, corporate bonds, equities, property R03.2.1 | single | draft | |
| GILT-01 | Gilts: taxable coupons, CGT-exempt disposal | Direct investments: cash & equivalents, gilts, corporate bonds, equities, property R03.2.1 | single | draft | |
| GILT-M01 | Gilts: CGT exemption and taxable coupons (multi-response) | Direct investments: cash & equivalents, gilts, corporate bonds, equities, property R03.2.1 | multi | draft | |
| PROP-01 | Rent-a-room relief: scope, limit and the above-limit choice | Direct investments: cash & equivalents, gilts, corporate bonds, equities, property R03.2.1 | single | draft | |
| PROP-02 | How rental profits are taxed, and the property allowance | Direct investments: cash & equivalents, gilts, corporate bonds, equities, property R03.2.1 | single | draft | |
| PEN-01 | Tapered annual allowance for a high earner | Pension arrangements (taxation of) R03.2.2.1 | single | draft | |
| PEN-02 | Annual allowance where threshold income stays under the limit | Pension arrangements (taxation of) R03.2.2.1 | single | draft | |
| PEN-03 | Money purchase annual allowance: trigger and scope | Pension arrangements (taxation of) R03.2.2.1 | single | draft | |
| PEN-04 | Lump sum allowance vs lump sum and death benefit allowance | Pension arrangements (taxation of) R03.2.2.1 | single | draft | |
| PEN-05 | Annual allowance rules: taper trigger and the allowance charge | Pension arrangements (taxation of) R03.2.2.1 | multi | draft | |
| ISA-01 | ISA: tax treatment of income and gains | ISAs and other savings accounts R03.2.2.2 | single | draft | |
| ISA-02 | ISA on death: the additional permitted subscription | ISAs and other savings accounts R03.2.2.2 | single | draft | |
| ISA-03 | Flexible ISAs: withdrawal and replacement | ISAs and other savings accounts R03.2.2.2 | single | draft | |
| ISA-04 | ISA subscriptions vs transfers between providers | ISAs and other savings accounts R03.2.2.2 | single | draft | |
| ISA-05 | ISA income and the personal savings/dividend allowances | ISAs and other savings accounts R03.2.2.2 | single | draft | |
| ISA-M06 | ISA income and gains: outside the tax system (multi-response) | ISAs and other savings accounts R03.2.2.2 | multi | draft | |
| ISA-M07 | ISA transfers and death (multi-response) | ISAs and other savings accounts R03.2.2.2 | multi | draft | |
| OEIC-01 | OEIC/UT distributions: equity vs bond fund treatment | Onshore/offshore collectives and investment companies R03.2.2.3 | single | draft | |
| OEIC-02 | OEIC/UT distributions: bond fund interest treatment | Onshore/offshore collectives and investment companies R03.2.2.3 | single | draft | |
| OEIC-M03 | Collective funds: dividend vs interest distributions (multi-response) | Onshore/offshore collectives and investment companies R03.2.2.3 | multi | draft | |
| OFFSHORE-01 | Offshore reporting fund: disposal taxed as a capital gain | Onshore/offshore collectives and investment companies R03.2.2.3 | single | draft | |
| OFFSHORE-02 | Offshore non-reporting fund: disposal taxed as income | Onshore/offshore collectives and investment companies R03.2.2.3 | single | draft | |
| OFFSHORE-03 | Offshore non-reporting fund: the marginal-rate cost for a higher-rate taxpayer | Onshore/offshore collectives and investment companies R03.2.2.3 | single | draft | |
| OFFSHORE-M04 | Offshore funds: reporting vs non-reporting status (multi-response) | Onshore/offshore collectives and investment companies R03.2.2.3 | multi | draft | |
| OFFSHORE-M05 | Offshore funds: the higher-rate tax cost of non-reporting status (multi-response) | Onshore/offshore collectives and investment companies R03.2.2.3 | multi | draft | |
| BOND-01 | Top-slicing relief on an onshore bond gain | Onshore/offshore life policies, qualifying & non-qualifying, adviser fees on tax-deferred withdrawals R03.2.2.4 | single | draft | |
| BOND-02 | Top-slicing relief on an offshore bond gain | Onshore/offshore life policies, qualifying & non-qualifying, adviser fees on tax-deferred withdrawals R03.2.2.4 | single | draft | |
| BOND-03 | Top-slicing relief: slicing over the wrong number of years | Onshore/offshore life policies, qualifying & non-qualifying, adviser fees on tax-deferred withdrawals R03.2.2.4 | single | draft | |
| BOND-M04 | Investment bonds: top-slicing relief mechanics (multi-response) | Onshore/offshore life policies, qualifying & non-qualifying, adviser fees on tax-deferred withdrawals R03.2.2.4 | multi | draft | |
| BOND-M05 | Onshore vs offshore bonds: the basic-rate credit (multi-response) | Onshore/offshore life policies, qualifying & non-qualifying, adviser fees on tax-deferred withdrawals R03.2.2.4 | multi | draft | |
| REIT-01 | How a property income distribution is taxed | REITs R03.2.2.5 | single | draft | |
| REIT-02 | Withholding on property income distributions | REITs R03.2.2.5 | single | draft | |
| REIT-03 | Why the REIT wrapper exists | REITs R03.2.2.5 | single | draft | |
| REIT-04 | PIDs versus ordinary REIT dividends | REITs R03.2.2.5 | single | draft | |
| REIT-05 | REIT taxation essentials | REITs R03.2.2.5 | multi | draft | |
| VEN-01 | EIS: relief rate, limits and exit treatment | VCTs, EISs, SEISs (basic outline) R03.2.2.6 | single | draft | |
| VEN-02 | SEIS: the seed-stage scheme | VCTs, EISs, SEISs (basic outline) R03.2.2.6 | single | draft | |
| VEN-03 | VCT: relief, holding period and tax-free income | VCTs, EISs, SEISs (basic outline) R03.2.2.6 | single | draft | |
| VEN-04 | Venture scheme holding periods and losing the relief | VCTs, EISs, SEISs (basic outline) R03.2.2.6 | single | draft | |
| VEN-05 | Comparing the venture schemes | VCTs, EISs, SEISs (basic outline) R03.2.2.6 | multi | draft | |
| TRUST-01 | Discretionary trust: the £500 de minimis is a cliff, not marginal relief | Impact of taxes on individuals, trusts and investments in different situations R03.3.1 | single | draft | |
| TRUST-02 | Interest-in-possession trusts: trustees pay basic rates, not trust rates | Impact of taxes on individuals, trusts and investments in different situations R03.3.1 | single | draft | |
| TRUST-03 | Bare trusts: no tax at trustee level | Impact of taxes on individuals, trusts and investments in different situations R03.3.1 | single | draft | |
| TRUST-M04 | Trusts: the £500 de minimis and missing allowances (multi-response) | Impact of taxes on individuals, trusts and investments in different situations R03.3.1 | multi | draft | |
| TRUST-M05 | Trusts: bare trusts vs interest-in-possession trusts (multi-response) | Impact of taxes on individuals, trusts and investments in different situations R03.3.1 | multi | draft | |
| PLAN-01 | Tax-efficient planning: what an ISA does and does not shelter | Tax planning: spouses/civil partners, children, pensions, ISAs, CGT reliefs; lifetime gifts, business relief, wills & trusts, joint tenancies, tenancies in common, deeds of variation; gifting/selling investments incl. charities R03.3.2 | single | draft | |
| PLAN-02 | Tax-efficient planning: transfers between spouses/civil partners | Tax planning: spouses/civil partners, children, pensions, ISAs, CGT reliefs; lifetime gifts, business relief, wills & trusts, joint tenancies, tenancies in common, deeds of variation; gifting/selling investments incl. charities R03.3.2 | single | draft | |
| PLAN-03 | Tax-efficient planning: timing disposals around the tax year end | Tax planning: spouses/civil partners, children, pensions, ISAs, CGT reliefs; lifetime gifts, business relief, wills & trusts, joint tenancies, tenancies in common, deeds of variation; gifting/selling investments incl. charities R03.3.2 | single | draft | |
| PLAN-04 | Tax-efficient planning: "bed and ISA" versus same-day repurchase | Tax planning: spouses/civil partners, children, pensions, ISAs, CGT reliefs; lifetime gifts, business relief, wills & trusts, joint tenancies, tenancies in common, deeds of variation; gifting/selling investments incl. charities R03.3.2 | single | draft | |
| PLAN-05 | Tax-efficient planning: pensions versus ISAs for a client also concerned about IHT | Tax planning: spouses/civil partners, children, pensions, ISAs, CGT reliefs; lifetime gifts, business relief, wills & trusts, joint tenancies, tenancies in common, deeds of variation; gifting/selling investments incl. charities R03.3.2 | single | draft | |
| PLAN-M06 | Planning: year-end CGT timing and bed and ISA (multi-response) | Tax planning: spouses/civil partners, children, pensions, ISAs, CGT reliefs; lifetime gifts, business relief, wills & trusts, joint tenancies, tenancies in common, deeds of variation; gifting/selling investments incl. charities R03.3.2 | multi | draft | |
| PLAN-M07 | Planning: spousal exemptions and pensions vs ISAs for IHT (multi-response) | Tax planning: spouses/civil partners, children, pensions, ISAs, CGT reliefs; lifetime gifts, business relief, wills & trusts, joint tenancies, tenancies in common, deeds of variation; gifting/selling investments incl. charities R03.3.2 | multi | draft | |
| ADVICE-01 | Adviser confirmation of a total Income Tax liability (salary and interest) | Computations: IT & NICs, CGT, IHT incl. lifetime transfers and death R03.4.1 | single | draft | |
| ADVICE-02 | Adviser confirmation of CGT on a share disposal straddling the rate boundary | Computations: IT & NICs, CGT, IHT incl. lifetime transfers and death R03.4.1 | single | draft | |
| ADVICE-03 | Adviser confirmation of IHT on a death estate with the residence nil-rate band | Computations: IT & NICs, CGT, IHT incl. lifetime transfers and death R03.4.1 | single | draft | |
| CASE-01 | Case study: how rental income fits into the tax calculation | Elementary tax planning recommendations (investments AND pensions advice) R03.4.2 | single | draft | |
| CASE-02 | Case study: which income counts toward income-based tests | Elementary tax planning recommendations (investments AND pensions advice) R03.4.2 | single | draft | |
| CASE-03 | Case study: allocating income-producing assets within a couple | Elementary tax planning recommendations (investments AND pensions advice) R03.4.2 | single | draft | |
| CASE-04 | Case study: why bond encashment timing matters for the whole tax year | Elementary tax planning recommendations (investments AND pensions advice) R03.4.2 | single | draft | |
| CASE-05 | Case study: tax efficiency versus overall suitability | Elementary tax planning recommendations (investments AND pensions advice) R03.4.2 | single | draft |