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Introduction to UK GAAP Tax Accounting

A practical and example led course introducing delegates to tax accounting under UK GAAP. The course will build understanding by developing the initial concepts of tax accounting under FRS 102, including current and deferred tax, through worked examples. The focus of the course is to enable the delegate to be able to fully complete tax accounting calculations for a UK based company. This is ideal for those new to tax accounting or as a refresher and update of the key principles to account for taxes in the UK.

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Learning Objectives


This is an essential course for accountants and other staff involved in performing the calculations, accounting and reporting requirements for current and deferred tax. It is suitable for both those new to the area and those in need of a refresher of the accounting standards, although participants should have a good basic knowledge of both corporation tax and accountancy, including double entry bookkeeping. Delegates who want to attend but have limited accounting knowledge may find the Accounting Principles 1 – Posting Basic Transactions course helpful.

Course Content

Course topics are explained in a practical fashion, including examples with calculations and journal entries – ensuring key principles are fully grasped. Topics covered include:

  • Explanation of how accounting for taxes has changed from old UK GAAP to FRS 102
  • Explanation of the methodology behind accounting for taxes
  • Accounting for corporate taxes, including current and deferred taxes
  • Understanding the timing difference method for deferred tax
  • Raising deferred taxes on assets and liabilities
  • Examples of deferred tax on land and buildings including revaluations
  • Examples of deferred tax on share based payments
  • Examples of deferred tax on business combinations
  • How to correct over and under provisions of tax for accounting purposes
  • Accounting for changes in statutory tax rates
  • Presentation and disclosure in statutory financial statements
  • Final worked case study to confirm understanding of all concepts
  • Tax accounting under the transition to FRS 102 from old UK GAAP

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