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Faculty of Business and Law

HMRC Professional Studies in Taxation 2018-19

(2017 students – TSP16)

Programme Specification

This document provides a concise summary of the main features of the course(s) & associated award(s) offered through this Programme Specification, and includes the learning outcomes that a typical student might reasonably be expected to achieve and demonstrate if s/he takes full advantage of the learning opportunities provided. More detailed information on the learning outcomes, curriculum content, teaching/learning, assessment methods for each unit and on the Programme’s relationship to QAA Subject Benchmark Statements may be found in the dedicated student handbook for the Programme. The accuracy of the information in this document is reviewed periodically by the University and may be subject to verification by the Quality Assurance Agency for Higher Education

PARM1.4

Versioning of Programme Specification This programme specification is valid for the period of approval confirmed at the time of the approval/last review event and relates to provision approved at that point. Programme specifications are updated on an annual basis to include modifications approved through the University’s quality assurance processes. This version provides a description of the programme as approved for the academic session indicated in section 3 of the following table.

1 Date of initial Approval or last review: 22 July 2015 2 Effective date of Approved/Reviewed Programme Specification:

01 September 2015 – 31 August 2021

3 This Version effective from: September 2018 4 Version number: HMRC/Sep18/V5

Students who commenced their study on awards within this programme specification prior to 1 September 2015 should refer to the previous version of the programme specification published on the CASQE website.

_________________________________________________________________________________________________________________________________ CASQE Page 1 of 34 Programme Specification

CENTRE FOR ACADEMIC STANDARDS & QUALITY ENHANCEMENT

Programme Specification

SECTION A – ADMINISTRATIVE AND REGULATORY INFORMATION 1 Overarching Programme Specification Title HMRC Professional Studies in Taxation 2 Brief Summary This is a closed programme that has been developed in collaboration with Her Majesty’s Revenue and Customs (HMRC) and aims to provide the opportunity to gain an academic award for HMRC staff who undertake the Tax Professional qualifications (TSP) provided by HMRC. 3 Awarding institution Manchester Metropolitan University 4 Home Faculty Business and Law 5 Home Department/ School/

Institute Postgraduate, Professional and Commercial Department

6 UCAS/GTTR code(s) n/a 7 Framework for HE Qualifications

position of final award(s) Framework for HE Qualifications

Honours (Level 6)

8 Alignment with University Curriculum Framework Curriculum Frameworks

Flexible

9 Engagement with the University-wide provision (eg Uniwide Language, EdLab)

n/a

10 Compliance with University Assessment Regulations University Assessment Regulations

Undergraduate

11 Approved Variations/Exemptions from University Assessment Regulations University Assessment Regulations

For details of the approved variations/exemptions please contact [email protected]

12

Relationship with Faculty Foundation Year

n/a

Awards 13 Final award title(s)

Certificate in Professional Studies in Taxation Certificate in Professional Studies in Taxation (named route) Diploma in Professional Studies in Taxation Diploma in Professional Studies in Taxation (named route) BA (Hons) Professional Studies in Taxation Named routes:


• Corporation Tax • Employer Issues • Income Tax • VAT • Customs and International Trade

14 Combined Honours

There is no Combined Honours provision within this programme specification 14a

(i) Combined Honours Awards available eg: • BSc/BA (Hons) AB • BSc/BA (Hons) AB and XY • BSc/BA (Hons) AB with XY

(ii) Single Honours Awards available

through Combined Honours (ie Named Awards)

(iii) Approved Subject Combinations

administered by this Programme Specification (ie “home” combinations)

n/a

14b Approved Subject Combination administered by other Programme Specifications

Approved Combination Home Programme Specification & Home Dept

n/a n/a

15 Interim exit awards and Subject title(s)

Certificate in Professional Studies in Taxation Diploma in Professional Studies in Taxation Certificate in Professional Studies in Taxation (named route) Diploma in Professional Studies in Taxation (named route)


Arrangements with Partners 16 Approved Collaborative partner(s)

Partner Name Type of Collaborative Partnership

Her Majesty’s Revenue and Customs (HMRC)

External validation

17 Articulation Arrangements with Partners

Partner Name Details of Arrangements

n/a

n/a

Professional, Statutory and Regulatory Bodies 18 PSRB(s) associated with final award

of any route within the programme specification

n/a

19 Date, outcome & period of approval of last PSRB approval/accreditation

n/a

Approval Status 20 Date and period of approval of

most recent Manchester Metropolitan University review/ approval

(i) Latest review/approval 22 July 2015

(ii) Length & Dates of Period of approval given In (i) above: Years: 6 Years From: 01 September 2015 To: 31 August 2021

(iii) Major Modifications to Programme Specification since last review/approval None

21 Next Scheduled Review Date: 2020-2021 22


SECTION B - OUTCOMES 23

24 Programme Rationale

The programme has been developed in collaboration with Her Majesty’s Revenue and Customs (HMRC) and aims to provide the opportunity to gain an academic award for HMRC staff who have been admitted to the Tax Professional Programme (TSP) scheme provided by HMRC. The Tax Professional Qualification routes combine knowledge of the area of tax to which the participant has been assigned with the application of that knowledge at work. The balance of credits varies between routes depending on the specific requirements of the different strands of the business. 25 QAA Benchmark Statement(s)

UG Accounting Benchmark 2007 UG Finance Benchmark 2007 26 Programme Specific Outcomes

(a) Final Award Learning Outcomes

On completion of the BA (Hons) Professional Studies in Taxation and BA (Hons) Professional Studies in Taxation - named routes graduates will be support the strategic objectives of HMRC, by being capable and highly trained tax professionals and will be able to: PLO1. Demonstrate a systematic understanding of key aspects of tax regulation law and

casework. PLO2. Evaluate and select appropriate methods and techniques to review, consolidate,

extend and apply their knowledge and understanding to their casework and other projects.

PLO3. Critically evaluate arguments, assumptions, abstract concepts and data (that may be incomplete), to make judgements, and to frame appropriate questions to achieve a solution – or identify a range of solutions – to a problem.

PLO4. Communicate information, ideas, problems and solutions to both specialist and non-specialist audiences.

PLO5. Take informed decisions in complex and unpredictable contexts. (b) Combined Honours Learning Outcomes

Not Applicable for this programme (c) Pass Degree Learning Outcomes

Not Applicable for this programme 27 Interim Award Learning Outcomes


On successful completion of a Certificate in Professional Studies in Taxation students will be able to: PLO1. Demonstrating a systematic understanding of key aspects of tax regulation law and

casework in one of the key lines of business. On successful completion of a Certificate in Professional Studies in Taxation (named route) students will be able to: PLO1. Demonstrating a systematic understanding of key aspects of tax regulation law and

casework in the named route. On successful completion of a Diploma in Professional Studies in Taxation students will be able

to: PLO1. Demonstrating a systematic understanding of key aspects of tax regulation law and

casework in one of the key lines of business. PLO2 Apply the methods and techniques learned to review, consolidate, extend and apply their

knowledge and understanding to their casework and other projects. On successful completion of a Diploma in Professional Studies in Taxation (named route) students

will be able to: PLO1. Demonstrating a systematic understanding of key aspects of tax regulation law and

casework in the named route. PLO2 Apply the methods and techniques learned to review, consolidate, extend and apply their

knowledge and understanding to their casework and other projects.


SECTION C – STRUCTURE 28 Structures, modes of delivery (eg FT/PT/DL etc), levels, credits, awards, curriculum map of

all units (identifying core/option status, credits, pre or co-requisites) potential entry/exit points and progression/award requirements

There are two ways to progress through the programme. Students who are enrolled on the HMRC Tax Professional Qualifications Scheme (TSP) follow a prescribed study schedule on four different specialist routes. Students study ‘tax knowledge’ “super-units” and a ‘Final Report/Work-Based Learning’ super-unit at each of levels 5 and 6. These super-units are made up of varying numbers of components, which are each assessed by one examination. These components have individual unit codes. There are five specialist routes on the TSP scheme:

• Corporation tax • Employer Issues • Income Tax • VAT • Customs and International Trade

Other students not on the TSP promotion scheme accumulate credits from the CPD path through studying a series of components as required by the area of business in which they work, and may over time accumulate enough credit for an award. These individual components are the same as the components of assessment within each of the super-units on the TSP scheme. The tax knowledge units are any TSP and CPD route units except the Final Report and Work-based Learning units. Tax Specialist Programme Stream Final Award

• BA (Hons) Professional Studies in Taxation Interim/Exit Awards

• Certificate in Professional Studies in Taxation • Diploma in Professional Studies in Taxation • Certificate in Professional Studies in Taxation (named route) • Diploma in Professional Studies in Taxation (named route)

There are five specialist routes on this stream:

• Corporation tax • Employer Issues • Income Tax • VAT • Customs and International Trade


The routes have different numbers of total credits according to the needs of the different lines of business. On each route, core credits for the Manchester Metropolitan University award have been identified and, on some routes, additional specialist credits have been identified. Where the total credits exceed the credits required for the Manchester Metropolitan University honours degree award the student transcripts will show all credits undertaken. For details of how the degree classification is calculated, please see the summary of variations to the Assessment Regulations appended to this programme specification. The relationship of the TSP super-units to the CPD route units is shown in Appendix 3. There is a direct mapping between learning outcomes on the TSP ‘super-units’ and the CPD units. The total credits by stream are: Corporation Tax Employer

Issues Income tax VAT Customs and

International Trade

Level 4 RPL 120 120 120 120 120 Level 5 RPL 60 60 60 60 60 Level 5 core credits

73 68 63 61 69

Level 6 core credits

137 123 132 151 124

Total Honours award credits

390 371 375 392

373

Level 5 specialist credits

54 0 0 24 0

Level 6 specialist credits

24 0 12 0 0

Total specialist credits

78 0 12 24 0

Level 5

Core Units Corporation Tax Route Code Occ Status

Unit Title No of

credits 5R5Z0114 1F4HR

and 1F9HR

Core Final Report - Level 5 20

5R5Z0104 1F4HR and 1F9HR

Core Business Profits One 24

5R5Z0107 1F4HR Core Company Tax One 29


and 1F9HR


Specialist Company Tax Two 32

5R5Z0099 Now changed to 5R5Z0092

1F4HR and 1F9HR

Specialist Accountancy 22

Total core credits 73 Total specialist credits 54


Core Units Employer Issues Route Code Occ Status

Unit Title No of

credits 5R5Z0114 1F4HR and

1F9HR Core Final Report - Level 5 20




Core Employer Compliance One 14


Core Recent Developments 10

Total core credits 68 Total specialist credits 0 Core Units Income Tax Route Code Occ Status

Unit Title No of






Core Avoidance, Close Companies and Control 19

Total core credits 63 Total specialist credits 0 Core Units VAT Route Code Occ Status

Unit Title No of




Core VAT One 23


Core VAT Two 18


Specialist Business Profits One 24

Total core credits 61 Total specialist credits

24


Core Units Customs and International Trade Route Code Occ Status

Unit Title No of





5K5Z0001 1F4HR and 1F9HR

Core International Part 1 and Close Companies & Control

25


Level 6

Core Units Corporation Tax Route Code Occ Status

Unit Title No of

credits 5R6Z0142 1F4HR and 1F9HR Core Final Report - Level 6 60 5R6Z0128 1F4HR and 1F9HR Core Business Profits Two 30 5R6Z0136 1F4HR and 1F9HR Core Company Tax Three 22 5R6Z0129 1F4HR and 1F9HR Core Capital Gains One (Companies) 25 5R6Z0132 1F4HR and 1F9HR Specialist Capital Gains Two (Companies) 24 Total core credits 137 Total specialist credits 24 Core Units Employer Issues Route Code Occ Status

Unit Title No of

credits 5R6Z0142 1F4HR and 1F9HR Core Final Report - Level 6 60 5R6Z0128 1F4HR and 1F9HR Core Business Profits Two 30 5R6Z0140 1F4HR and 1F9HR Core Employer Compliance Two 6 5R6Z0137 1F4HR and 1F9HR Core Complex Employer Issues 27 Total core credits 123

Total specialist credits 0


Core Units Income Tax Route Code Occ Status

Unit Title No of

credits 5R6Z0142 1F4HR and 1F9HR Core Final Report - Level 6 60 5R6Z0128 1F4HR and 1F9HR Core Business Profits Two 30 5R6Z0130 1F4HR and 1F9HR Core Capital Gains One (Individuals) 25 5R6Z0133 1F4HR and 1F9HR Core Capital Gains Two (Individuals) 17 5R6Z0138 1F4HR and 1F9HR Specialist Distributions and Transfer of Assets 12 Total core credits 132 Total specialist credits 12 Core Units VAT Route Code Occ Status

Unit Title No of

credits 5R6Z0142 1F4HR and 1F9HR Core Final Report - Level 6 60 5R6Z0158 1F4HR and 1F9HR Core VAT Three 30 5R6Z0157 1F4HR and 1F9HR Core VAT Four 31 5R6Z0128 1F4HR and 1F9HR Core Business Profits Two 30 Total core credits 151 Total specialist credits 0 Core Units Customs and International Trade Route Code Occ Status

Unit Title No of

credits 5R6Z0142 1F4HR and 1F9HR Core Final Report - Level 6 60 5R6Z0128 1F4HR and 1F9HR Core Business Profits Two 30 5K6Z0001 1F4HR and 1F9HR Core Further aspects of CG, Company

Reorganisations & Reconstructions and Distributions

34



Units cannot be double-counted towards two separate Manchester Metropolitan University awards. All students enter this programme with exemption from 180 credits through an approved articulation agreement to recognise prior learning that they have completed with HMRC. In order to have the BA (Hons) Professional Studies in Taxation award conferred students must adhere to the following:-

• 180 credits at level 5 or 6 credits, with at least 120 at level 6. • On the TSP route must include the Final Report units at levels 5 and 6. • Must be completed within 10 years.

Interim/Exit Awards The following super-unit cannot be counted towards the CertPS or DipPS exit awards:

• 5R6Z0142 – Final Report – Level 6

Subject to this, the exit awards are as follows:

Certificate in Professional Studies in Taxation (CertPS) Awarded to students leaving the TSP route on completion of a minimum of 30 credits (combined with 30 credits of prior learning). Diploma in Professional Studies in Taxation (DipPS)

• Awarded to students leaving the TSP route on completion of a minimum of 60 credits (combined with 60 credits of prior learning).

Certificate in Professional Studies in Taxation (named route)


• Must take a minimum of 30 credits from the named route units. Diploma in Professional Studies in Taxation (named route)


• Must take a minimum of 60 credits from the named route units.


CPD Programme Continuing Professional Development units Manchester Metropolitan University and HMRC will keep records of students taking individual Manchester Metropolitan University accredited CPD units. The conduct and assessment of standalone units will be subject to normal Manchester Metropolitan University quality assurance arrangements including moderation by Manchester Metropolitan University and by the External Examiner. Students may opt into an award when they have a minimum of 30 Manchester Metropolitan University accredited units for the Certificate in Professional Studies or 60 Manchester Metropolitan University accredited units for the Diploma in Professional Studies and will then be registered on Manchester Metropolitan University systems for the awards. OPTION UNITS Option units listed in the following curriculum structures are all approved for delivery but may not all run in any one academic session. Level 5

Core Unit - General Code Occ Status

Unit Title No of


1F9HR Core Work-based Learning - Level 5 20

Elective Units - Corporation Tax Code Occ Status

Unit Title No of


1F9HR Elective Close Companies and Control 14


Elective Groups 15


Elective Intangibles 12


Elective Corporate Succession 9


Elective International Part One 11


Elective Commencement and Cessation 7


Elective Partnerships 9


Elective Assessing profits 8

5R5Z0100 1F4HR and Elective Applying Accounting Standards 22


1F9HR 5R5Z8002 1F4HR and

1F9HR Elective Applied Professional Taxation (Level 5 CPD) 15

Elective Units - Employer Issues Code Occ Status

Unit Title No of








Elective Complex Issues in EI and NIC 5


Elective Avoidance 5


Elective Assessing Profits 8


Elective Applied Professional Taxation (Level 5 CPD) 15

Elective Units Income Tax Code Occ Status

Unit Title No of




Elective Avoidance 5









Elective Units VAT Code Occ Status

Unit Title No of


1F9HR Elective Taxable Persons and VAT Grouping Provisions 8


Elective Partial Exemption and the Capital Goods Scheme

6

5R5Z0112 1F4HR and Elective Disposal of Business 8



1F9HR Elective Land and Buildings 9


Elective Construction Services 10









Level 6

Core Unit - General Code Occ Status

Unit Title No of


1F9HR Core * Work-based Learning - Level 6 60

*Work-Based Learning Level 6 cannot be counted towards a Cert or Dip Professional Studies in Taxation.

Elective Units Corporation Tax Code Occ Status

Unit Title No of


1F9HR Elective Distributions 12


Elective International Part Two 10


Elective Further Aspects of Capital Gains Tax 12


Elective Further Aspects of Capital Gains for Companies

13


Elective Groups and Capital Gains 14


Elective Company Re-organisations and Reconstructions

10


Elective Trade - Scope and Meaning 8


Elective Capital v Revenue 11

5R6Z0154 1F4HR and Elective Trade Deductions 11



1F9HR Elective Applied Professional Taxation (Level 6 CPD) 15

Elective Units Employer Issues Code Occ Status

Unit Title No of


1F9HR Elective Employment Status, IR35 and Managed

Service Companies 6


Elective Agencies and Intermediaries 11


Elective The Globally Mobile Employee 10


Elective Termination Payments 6


Elective Trade – Scope and Meaning 8




Elective Trade Deductions 11



Elective Units Income Tax Code Occ Status

Unit Title No of


1F9HR Elective Further Aspects of Capital Gains Tax 12


Elective Capital Gains Tax Reliefs for Individuals 13


Elective Shares and Debt for Individuals 7


Elective Company Re-organisations and Reconstructions

10


Elective Distributions 12










Elective Units VAT Code Status

Unit Title No of


1F9HR Elective The Scope of VAT – Complex Supply Issues 16


Elective Vouchers and Business Promotion Schemes – Part One

15


Elective Option to Tax 13


Elective Partial Exemption 8


Elective VAT Anti Avoidance 9









Units cannot be double-counted towards two separate Manchester Metropolitan University awards. All students enter this programme with exemption from 180 credits through an approved articulation agreement to recognise prior learning that they have completed with HMRC. In order to have the BA (Hons) Professional Studies in Taxation award conferred students must adhere to the following:-

• 180 credits at level 5 or 6, with at least 120 credits at level 6. • On the CPD route must include a level 5 and a level 6 Work-based Learning unit. • Must be completed within 10 years.

Interim Awards The following unit cannot be counted towards the CertPS or DipPS exit awards:

• 5R6Z0160 – Work-based Learning – Level 6 Subject to this, the exit awards are as follows:

Certificate in Professional Studies in Taxation (CertPS) • Awarded to students leaving the CPD route on completion of a minimum of 30 credits (combined

with 30 credits of prior learning).

Diploma in Professional Studies in Taxation (DipPS)


• Awarded to students leaving the CPD route on completion of a minimum of 60 credits (combined with 60 credits of prior learning).

Certificate in Professional Studies in Taxation (named route)


• Must take a minimum of 30 credits from the named route units. Diploma in Professional Studies in Taxation (named route)


• Must take a minimum of 60 credits from the named route units.


SECTION D - TEACHING, LEARNING AND ASSESSMENT

29 Articulation of Graduate Prospects

Graduates on the Tax Professional Route will be considered for promotion to grade 7 within HMRC. Graduates on awards on the CPD routes will be equipped to fulfil role requirements within HMRC lines of business. 30 Curriculum Design

OPTION UNITS Option units listed in the following curriculum structures are all approved for delivery but may not all run in any one academic session. HMRC deliver all of the programme to their staff for levels 5 and 6 of the Manchester Metropolitan University programmes. The whole taught programme, falls into two parts. Each part is subdivided into units of varying credit sizes. The Manchester Metropolitan University awards in the second part of the programme at Honours degree level will be accrediting units at levels five and six. The Manchester Metropolitan University awards will comply with the QAA Benchmarks as detailed in section 18 above. The HMRC staff who are undertaking the Manchester Metropolitan University award fall into three categories as follows:

1) Graduates who join the organisation to complete the Tax Specialist Programme (TSP) which is a structured training course over a four-year period. The students work through all of the taught units and develop a work-based portfolio to evidence their practical skills and competence level. The Manchester Metropolitan University award recognises learning in the third and fourth years of this scheme.

2) Graduates or non-graduates, within HMRC, with acceptable entry qualifications may apply for the TSP scheme, and may join at the beginning of the four year programme above, or if they have sufficient prior tax professional training units, may be offered missing units (referred to as ‘bridging’ units) which will ensure they are trained to the equivalent of completing year two of the TSP programme. This is sometimes referred to within HMRC as the ‘accelerated programme’.

3) HMRC staff who do not join the TSP programme at all, but nevertheless will be required to take additional units of study on an ad hoc or defined specialist study basis as a result of business need or continued personal development.

Units studied on Stage One of the HMRC TSP programme will be articulated by Manchester Metropolitan University as they and mainly fall into levels 3 & 4. Manchester Metropolitan University accredit units covered by years 3 and 4 of the TSP programme. All students on the TSP route entering the level 5 study will have completed the equivalent of Stage One of the TSP scheme and have a minimum of 15 months experience with HMRC. Students on the TSP programme study HMRC learning products to gain the tax knowledge required for their role. In addition to the TSP, tax knowledge units, the programme will include two Final


Report units that allow the students to demonstrate the application of the knowledge to their case work combined with demonstrating achievement of identified civil service leadership competences. 31 Learning and Teaching

On the Tax Specialist Programme routes, there is a prescribed programme of studies with a teaching cycle, which varies per unit. This is 8-15 weeks learning; 3 week revision and exam; 4 week review period for re-assessment. Students will mainly work on self-study materials. Students are provided with study packs for all units. Each unit has a defined element of class contact or computer-based learning materials and a defined element of self-study using the learning materials provided. Students will also be provided with revision guides. These are supplemented with face-to-face workshops provided to help students prepare for examination. Formative assessment is provided through on-line practice tests and mock exam questions. Students studying the individual CPD units will self-study using the study packs and on-line formative feedback. They can then attend a workshop for the unit if they wish. Students on this route decide when they are ready to take an examination. Examinations on this route are offered three times per year. Induction The Manchester Metropolitan University awards with HMRC are part of a larger series of development. When students start on the four year HMRC prescribed Tax Professional Scheme that culminates in a Manchester Metropolitan University award, they have a two-day induction programme. The Manchester Metropolitan University Link Tutor will be involved in this induction and give an overview of the Manchester Metropolitan University awards. When students enrol on the Manchester Metropolitan University award stage of their programme with HMRC they will use some e-learning material, developed with HMRC, to find the information they need about their Manchester Metropolitan University award and the University regulations. CPD Route When students taking individual CPD units enrol on the Manchester Metropolitan University award they will use e-learning material, developed with HMRC, to find the information they need about their Manchester Metropolitan University award and the University regulations. 32 Assessment

Formative assessment is varied and engaging and can take the form of classroom feedback on taught courses, on-line practice tests and practice exams. For the Final Report and Work-based Learning units formative assessment will be fed back from managers who have a supervisory role for the student. Assessment is through a mixture of examinations and work-based assignments. Feedback on assessment will come from tutors and will be one-to-one verbal or written.


Examinations The tax knowledge super-units are currently assessed through examinations which vary in length depending on the size of the unit. Some large units may have two exam papers and each paper will be treated as a separate assessment element for the unit. Students taking individual units as CPD will sit a shorter separate paper for each unit. The length of the examination is related to the credit total of the units being assessed.

• Exam covering 30 credits; 4-5 hours (two papers) • Exam covering 15 credits: 2-2.5 hours • Exam covering 5 credits: 45 mins-1 hour

Examination papers can include long case-study questions so time is allowed within the time set for the examination for reading the questions. Stepped marking is used for the Final Report and Work-based Learning units as shown in Appendix 2. 33 Inclusive Practice

The programmes comply with the University's Equality and Diversity Policy and relevant legislation regarding accessibility of learning opportunities. HMRC seek to pre-empt students’ support needs through early discussion of individual student needs with their Business Learning Manager and the HMRC Course Leader. 34 Technology Enhanced Learning

This programme is a validation of material and internal training provided by HMRC. HMRC are planning to make more use of e-learning to replace the distance learning materials and some of the face-to-face activity over time. This will be introduced in a phased approach over the next few years. 35 Placement and/or Work-based Learning Activities

All students taking this programme are employees of HMRC and the programme content is the learning required for them to undertake their assigned role in one of the HMRC lines of business. As such work based learning is an integral and accredited element of the programme of study and will comply with the ICP for Placement and Work-based Learning. The aim of the units undertaken is that they will develop the skills and knowledge relevant to a student’s employment, whilst providing academic recognition of the learning that students acquire in the workplace. The unit outcomes are designed around activities that the students will undertake in their workplace either because of their job role or from the practical activities attached to the taught units studied.


The Final Report units on the TSP route and the Work-based Learning units on the CPD route will be a core requirement for all honour degree students. Students on the HMRC development programme are required to maintain a portfolio detailing management and leadership competences reached. The student has overall responsibility for his or her own portfolio, and supported by a work-based learning supervisor, who is their business manager. The assessment to assess the competences is marked by an Independent Business Learning Manager to help ensure fairness and equity of marking. This portfolio forms the basis for assessment of the Work-based Learning Unit at level 5 and the Final Report at level 6. Students who are not on the HMRC development programme maintain a reflective portfolio on the practical activities undertaken in relation to the tax professional units studied. Prior to starting the portfolio students are given advice on the requirements of the portfolio and the assessment process. All students who study the taught units have to demonstrate the application of this knowledge by undertaking practical activities attached to each unit. The types of activities will vary per unit but could include:

• Investigate appropriate legislation and/or case work • Apply correct legislation to the case • Update case notes, report to supervisor, write to customer or other suitable closing

activity On completion of this unit, the student will produce a portfolio demonstrating how they applied the theory in practice, detailing and reflecting on areas for self-development. The portfolio will be assessed initially by the business manager using an agreed set of marking criteria, and then it is independently reviewed. All taught units also include an element of learning to apply the knowledge gained on the job. 36 Engagement with Employers

As this programme is a collaborative programme between Manchester Metropolitan University and HMRC, the two parties meet regularly to discuss the programme content and delivery. There are a minimum of two formal joint management team meetings per year. These formal meetings are supplemented by extensive contact between meetings to discuss both operational matters and future developments on the programme. A senior member of Manchester Metropolitan University staff sits on the HMRC Tax Academy Management Board which provides invaluable insight into developments in the business. Engagement at an operational level is through the link tutors; through Manchester Metropolitan University moderator contact with the HMRC examination and Final report/Work-based Learning unit teams; through HMRC/Manchester Metropolitan University representation on the programme committees and boards. There is also wider contact at management level.


37 Personal Development Planning

Undergraduate Honours degree Personal development planning and review is an integral part of the programme and is also embedded into HMRC’s existing arrangements for personal development review and appraisal system. Throughout the programme students will be required to gather evidence of their skills development and record these within their individual personal development plans. At each level, students will complete an assessed Final Report/ Work-based Learning unit. The aim at level 5 is to demonstrate personal development as a competent professional. The aim at level 6 is personal development as a leader or a manager. The competences are based on HMRC leadership behaviours. These are evidenced through: A piece of reflective writing (TSP route) or a portfolio (CPD route):

• reflecting the leadership competences achieved (Work-based Learning unit). The level and complexity of casework will be illustrated in the practical activities list attached to each unit the student studies.

• reflecting the leadership competences achieved (Final Report). Students will be required to show competence at more complex casework and being able to work with the minimum supervision/work

SECTION E - PROGRAMME MANAGEMENT 38 Programme Specific Admission Requirements

Admission to the programme is restricted to students put forward for admission by HMRC. Admissions Requirements for Entry to the Degree

• Students who have successfully completed the HMRC TSP or equivalent scheme years 1 and 2 since January 2006 will be admitted with specific credit of 120 credits at level 4 and 60 credits at level 5, direct to level 5 on the Degree programme or through individual RPL. Note: the maximum number of non Manchester Metropolitan University credits which can be used towards the conferment of the BA (Hons) Professional Studies in Taxation is 180 credits. Since this includes the 180 credits which are required for entry onto the programme, no further RPL will be permitted.

• HMRC occasionally admits employees to the TSP scheme who have already studied some

units on the CPD Programme. In this instance where the unit learning outcomes on a CPD unit are based on the same HMRC learning product as the TSP unit and there is a direct correlation to an element of assessment on an Manchester Metropolitan University TSP unit, the mark for the Manchester Metropolitan University CPD unit may be carried over to the Manchester Metropolitan University TSP unit. The CPD unit normally must have been


passed within 5 years of admission to the TSP scheme and there should have been no major changes to legislation or policy covered in the CPD unit since the award of Manchester Metropolitan University credits.

Admission requirements to individual units at level 5 or 6

• Students who have successfully completed some of the lower level internally assessed assessments and have at least two years’ work experience with HMRC are eligible to undertake individual units for credit. Students on individual CPD units will be registered with HMRC. If students wish to register for an award they need to register with Manchester Metropolitan University as follows – for the Certificate in Professional Studies after successfully completing 30 credits of Manchester Metropolitan University units. For the Diploma in Professional Studies after successfully completing 60 credits of CPD units. CPD units are considered eligible for the honours degree award if they have been completed in the 10 years prior to entry and there has been no major change to legislation or policy in a particular unit. The applicant must demonstrate through the RPL process their currency of knowledge and coherence in the academic content of the programme through applying knowledge at work.

Admission for students who have completed alternative qualifications with HMRC who apply to the degree programme will be considered entry on the degree programme on an individual case by case basis. This consideration will take into account the individuals prior qualifications and work experience. Recognition of Prior Learning documentation will be completed for each individual considered. 39 Programme Specific Management Arrangements

HMRC Tax Academy are responsible for the operational management and delivery of the programme. Delivery takes place in HMRC premises around the UK.

In Manchester Metropolitan University overall responsibility for the programme lies with the Postgraduate, Professional and Commercial Department. The Accounting, Finance and Economics Department are responsible for the oversight of assessment and content of units on the programme and for ensuring the quality of delivery and of the student experience. The Manchester Metropolitan University Peer Support for Teaching Scheme is used on the programme. The Manchester Metropolitan University Link Tutor and team sit in on some HMRC delivery sessions and provide feedback to the individual tutors. HMRC staff, in turn, are invited to sit in on some Manchester Metropolitan University delivered sessions on non-HMRC programmes. Appeals and complaints within the scope of Manchester Metropolitan University’s appeals and complaints process are dealt with in the first instance by HMRC. If students are not satisfied with the outcome, they can appeal or complain to Manchester Metropolitan University and will be considered first through Manchester Metropolitan University’s Stage 1 process. Appeals and complaints to Manchester Metropolitan University should be sent to the Manchester Metropolitan University HMRC Programme Administrator who will liaise with the Manchester Metropolitan University team responsible for the Student Complaints Procedures and Procedure for Academic Appeals and Review of Assessment - Related Matters.


Extenuating circumstances are dealt with by HMRC and are granted in line with Manchester Metropolitan University Procedure for Consideration of Exceptional Factors but also take into account HMRC employment practices. The Programme Committee is combined with the MSc Taxation and Fiscal Policy and meets twice a year, held alternately at HMRC offices and at Manchester Metropolitan University. Manchester Metropolitan University staff attend the committee and there are student representatives from each cohort of the HMRC programmes. Any non-programme specific issues that need further attention are fed up to the Manchester Metropolitan University Corporate Programmes Committee. NB: see guidance on University’s Management of Programme Delivery 40 Staff Responsibilities

HMRC • Both the TSP and CPD routes have a Course Leader who are the HMRC Link Tutors for the

Manchester Metropolitan University programme. • Knowledge units are delivered by a team of HMRC staff who are a mixture of trainers based

in the Tax Academy and tax professionals from the various lines of business. • Students are assigned to an HMRC Business Learning Manager who provides guidance and

advice throughout their programme. A team of Business Learning Managers lead on the TSP work-based learning unit and on the final report unit.

• Learning materials to support delivery are produced by a specialist team. • Examinations are set and managed by a specialist team within Tax Academy. • HMRC organise and service programme committee meetings and joint management team

meetings Manchester Metropolitan University

• Manchester Metropolitan University have a Link Tutor with overall responsibility for programme level liaison with HMRC

• A Lead Moderator has been appointed to oversee the moderation of assessment briefs and marked scripts

• The Manchester Metropolitan University Gateway Programme Team has responsibility for administration of the programme and liaison with the HMRC examination and programme administration teams

• Manchester Metropolitan University Chair Assessment Boards • Manchester Metropolitan University appoint the External Examiner

NB: the University’s Management of programme Delivery is available from the CASQE website 41 Programme Specific Academic Student Support

Programme Specific Support Students will be given support at all levels of the programme through a variety of methods so their voice can be heard. On Entry


• All entrants are provided with an Induction to their Programme and to the support services within their Programme. In addition, an on-line induction will include guidance on Manchester Metropolitan University regulations and procedures.

• All entrants are provided with materials that explain both procedures and services that are available for student support.

• All entrants are issued with a Handbook for their Programme in accordance with University requirements. The handbook clearly identifies the respective roles of Manchester Metropolitan University and HMRC to the student.

During the course Arrangements for pastoral support: Students taking tax training as part of the HMRC Tax Specialist Programme will be assigned to a Business Learning Manager to support their learning. HMRC encourage coaching to help staff achieve what is required from the programme and have available Learner and Manager Information packs on their intranet. Staff taking individual learning will have manager support and technical input (as required) by the Tax Academy. Trainees on the TSP programme will have the HMRC Tax Academy assigned tutors support and the support of an HMRC Course Director in addition to their Business Learning Manager. Details of careers support: Career support is available to all HMRC employees through the HR section; information is available in internal business units and through line managers. 42 Programme Specific Student Evaluation

The Programme complies with current institutional evaluation guidance. NB University guidance on Evaluation of Student Opinion is available from the CASQE Programme Specific Evaluation Students will be given the opportunity to feedback to HMRC through a number of channels, including surveys, on learning activities, online forum and student conferences. The Manchester Metropolitan University Link Tutor will have access to this feedback. Students are encouraged to feedback their experience of the learning and assessment process. To achieve this HMRC use a mix of channels including a ‘reactionaire’, a feedback questionnaire which students are asked to complete immediately following an activity, questionnaires relating to results from their assessments and finally questionnaires intended to reflect the long term effects of the learning upon the individual. Trainees can give feedback on the programme at any time and the preferred route for them to do this is via their tutor in the first instance, then to the Course Director or to their Business Learning Manager via the internal feedback process. The Course Director will then channel any feedback to the appropriate person to deal with. Trainees on one of HMRC’s Tax Professional Programmes have access to an online conferencing and message service. Trainees and their managers can use this to provide formal and informal


feedback about the course, classroom events and the learning material. Trainees have access to some conferences that their managers do not, so they have a private space in which to discuss the course. Students will be given the opportunity to discuss their individual learning needs in one to one feedback sessions with the Learning Manager and during the personal development review process available to all staff. In response to feedback and in consultation with expert technical support the HMRC Learning maintenance team will make adjustments to existing material, and to help inform new curriculum development, as reflected by feedback received in the first and second tiers of the evaluation process. General issues arising from feedback will be addressed in the Continuous Improvement Plan for the programme which will be monitored by the Programme Committee. Students will be informed by the HMRC Programme Team of the actions taken as a result of feedback.

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CASQE Page 28 of 34 Programme Specification

Appendix 1. Relationship of TSP route stream super-units to CPD route units The HMRC CPD route units are combined for the purposes of the Manchester Metropolitan University award into super-units for the TSP route

students.

• CPD students must pass each unit

• TPS students must pass each super-unit.

This section shows the relationship of the underlying CPD units to each super-unit.

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HMRC PROGRAMME STRUCTURE Employer Issues

TSP Superunits Level Credits Associated CPD units Level Credits Business Profits Two 6 30 Trade - Scope and Meaning 6 8

Capital v Revenue 6 11

Trade Deductions 6 11

Business Profits One 5 24 Commencement and cessation 5 7

Partnerships 5 9

Assessing profits 5 8

Employer Compliance 1 5 14 Close Companies and control 5 14

Employer Compliance 2 6 6 Termination Payments 6 6

Complex Employer issues 6 27 Employment status, IR35 and Managed Service Companies 6 6

Agencies and Intermediaries 6 11

The Globally Mobile Employee 6 10

Recent Developments 5 10 Complex Issues in EI & NIC 5 5

Avoidance 5 5

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HMRC PROGRAMME STRUCTURE

Income Tax Stream




Business Profits One 5 24 Commencement and Cessation 5 7

Partnerships 5 9

Assessing Profits 5 8

Capital Gains 1 (Individuals) 6 25 Further Aspects of Capital Gains Tax 6 12

Capital Gains Tax Reliefs for Individuals 6 13

Capital Gains 2 (Individuals) 6 17 Shares and Debt for Individuals 6 7

Company Reorganisations and Reconstructions 6 10

Avoidance, Close Companies and Control 5 19 Close Companies and Control 5 14

Avoidance 5 5

Distributions and Transfer of Assets 6 12 Distributions 6 12

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HMRC PROGRAMME STRUCTURE VAT TSP Superunits Level Credits Associated CPD units Level Credits VAT 4 6 31 The Scope of VAT – Complex Supply Issues 6 16

Vouchers & Business Promotion Schemes - Part 1 6 15

VAT 3 6 30 Option To Tax 6 13

Partial Exemption 6 8

VAT Anti Avoidance 6 9

VAT 1 5 23 Partial Exemption and the Capital Goods Scheme 5 6

Disposal of Business 5 8

Land & Buildings 5 9

VAT 2 5 18 Taxable Persons & VAT Grouping Provisions 5 8

Construction Services 5 10


Partnerships 5 9 Assessing profits 5 8

Business Profits Two 6 30 Trade - Scope and Meaning 6 8 Capital v Revenue 6 11


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HMRC PROGRAMME STRUCTURE Corporation Tax





Partnerships 5 9

Assessing profits 5 8

Company Tax 1 5 29 Close Companies and Control 5 14

Groups 5 15

Company Tax 2 5 32 Intangibles 5 12

Corporate Succession 5 9

International Part One 5 11

Company Tax 3 6 22 Distributions 6 12

International Part Two 6 10

Capital Gains 1 (Companies) 6 25 Further aspects of Capital Gains Tax 6 12

Further aspects of Capital Gains for Companies 6 13

Capital Gains 2 (Companies) 6 24 Groups and Capital Gains 6 14

Company Reorganisations and Reconstructions 6 10

Accountancy 5 22 Applying Accounting Standards 5 22

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