Option to tax
Understand the essentials of the Option to Tax with this engaging, interactive e-learning course. It’s part of our technical skills (VAT) series which can be purchased as a discounted bundle.
AAT professional members:
This course is included within your CPD e-learning benefits via the AAT Lifelong Learning Portal. Please log in to access rather than purchasing.
Course Type
E-learning
Length
10 - 30 mins
What you’ll achieve
- Gain basic knowledge to advise your clients on option to taxes
- Build awareness of the implications, risks, and benefits of option to taxes to help ensure your clients make informed decisions.
About this course
As VAT rules grow more technical and risk‑sensitive, a clear understanding of the Option to Tax is no longer optional, it is a critical skill for protecting organisations from costly errors and unintended outcomes. Strengthen your VAT expertise with this dynamic, self-paced Option to Tax e-learning course. Combining interactive learning with real-world scenarios, you’ll learn the fundamentals, duration rules, and anti-avoidance measures, including a clear worked example. This course is a must-have for finance professionals or anyone looking to upskill their VAT knowledge.
- a finance professional hoping to brush up on your basic knowledge to advise your clients on option to taxes
- looking to generate awareness of the implications, risks, and benefits of option to taxes to help ensure your clients make informed decisions.
Overview
E-learning |
|
10 - 30 mins |
|
Tax, VAT |
Syllabus
- What is an option to tax?
- How long does the option to tax last?
- Multiple choice questions
- Anti-avoidance rules
- Anti-avoidance rules – a worked example
How to access
Once purchased you will be able to access the AAT Learning Portal where you'll have 12 months from the date you access the learning materials. AAT Learning Portal allows you to view all the courses you’ve purchased in one place, monitor your latest training activity and create goals to help you achieve your training aims.








