The syllabus will involve the following topics in this order:

• Taxes relevant to the sole trader - an introduction.
• Income tax self-assessment and the individuals responsibilities
• Payment dates and premliminary tax requirements.
• Income tax rates and bands
• USC and PRSI rates and bands
• Deductable and non deductable expenses inccured in business
• Tax reliefs available for sole traders
• Filing your tax return on ROS
• ROS - a walkthrough
• Filing dates for all relevant taxes
• Penalties for late filing and importance of record keeping
• VAT - Introduction and basics
• VAT registration
• VAT return filing and paying
• Employers taxes and obligations
• Filing and paying employer tax returns
• RCT - Introduction and Basics
• Revenue Commissioners and their powers

Learning tools will include:

• Use of ICT - slideshow on Microsoft Powerpoint, copies of which will be handed out to the participants.
• Discussion based on stimulus question/case studies
• Voluntary student participation and discussions will be encouraged
• Anonymous real-life case studies
• Walkthrough of filing Returns and Revenue website