In Section A of the syllabus, the requirement is to explain the operation and scope of the tax system and the obligations of tax payers and/or their agents and the implications of non-compliance:
1. The overall function and purpose of taxation in a modern economy
2. Principal sources of revenue law and practice
3. The systems for self-assessment and the making of returns
4. The time limits for the submission of information, claims and payment of tax, including payments on account
5. The procedures relating to compliance checks, appeals and disputes
6. Penalties for non-compliance
It is expected to spend approximately 20 minutes to complete.