CAT / FIA FTX Classroom - Syllabus C1. Introduction to personal taxation 1 / 6
a) Identify the tax year.
b) Outline the scope of income tax: chargeable persons, chargeable income.
c) Identify sources of taxation information for individuals.
d) Distinguish between income and capital profits/losses.
e) Outline the key elements of a personal income tax computation
i) earned income
ii) non-savings income
iii) savings income
iv) dividend income
v) net income
vi) taxable income.