Programme Specification

Transcription

1 Faculty of Business and Law HMRC Professional tudies in Taxation Programme pecification This document provides a concise summary of the main features of the course(s) & associated award(s) offered through this Programme pecification, 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 ubject Benchmark tatements 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

2 PARM1.4 Versioning of Programme pecification 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 Effective date of Approved/Reviewed Programme pecification: 01 eptember August This Version effective from: eptember Version number: HMRC/ep15/V3 tudents who commenced their study on awards within this programme specification prior to 1 eptember 2015 should refer to the previous version of the programme specification published on the CAQE website. Modifications to Programme pecification Modifications to the programme specification since approval/ last review, and the cohort of students affected by the change, are listed in ection G (Log of Modifications) at the back of the document. Cross Referencing of Programme pecifications The following elements of provision included in this document is/ are also included in the following programme specifications Award Programme pecification Amendments made to provision listed in this table, must also be reflected in the relevant programme specifications listed above

3 CENTRE FOR ACADEMIC TANDARD & QUALITY ENHANCEMENT Programme pecification The information in this document is organised into the following sections: ection A Administrative and Regulatory Information ection B Outcomes ection C tructure ection D Teaching, Learning and Assessment ection E Programme Management ection F Mapping ection G Log of Modifications ECTION A ADMINITRATIVE AND REGULATORY INFORMATION 1 Overarching Programme pecification Title HMRC Professional tudies in Taxation 2 Brief ummary 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 (TP) provided by HMRC. 3 Awarding institution Manchester Metropolitan University 4 Home Faculty Business and Law 5 Home Department/ chool/ Institute Postgraduate, Professional and Commercial Department 6 UCA/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 9 Engagement with the Universitywide provision (eg Uniwide Language, EdLab) 10 Compliance with University Assessment Regulations University Assessment Regulations 11 Approved Variations/Exemptions from University Assessment Regulations University Assessment Regulations Flexible n/a Undergraduate The following variations to the Undergraduate Assessment Regulations have been approved for the Undergraduate awards: The unit pass mark to be 60%; Classification of honours to be determined by Method 1 (weighted average). Only applied CAQE Page 1 of 113 Programme pecification

4 12 Relationship with Faculty Foundation Year Awards n/a to whole core units. The weighting will be applied equally across level 5 and 6 units in proportion to unit credit size. 13 Final award title(s) Certificate in Professional tudies in Taxation Certificate in Professional tudies in Taxation (named route) Diploma in Professional tudies in Taxation Diploma in Professional tudies in Taxation (named route) BA (Hons) Professional tudies 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 n/a (i) Combined Honours Awards available eg: Bc/BA (Hons) AB Bc/BA (Hons) AB and XY Bc/BA (Hons) AB with XY (ii) ingle Honours Awards available through Combined Honours (ie Named Awards) (iii) Approved ubject Combinations administered by this Programme pecification (ie home combinations) 14b Approved ubject Combination administered by other Programme pecifications 15 Interim exit awards and ubject title(s) Approved Combination n/a Home Programme pecification & Home Dept n/a Certificate in Professional tudies in Taxation Diploma in Professional tudies in Taxation CAQE Page 2 of 113 Programme pecification

5 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 Partner Name Details of Arrangements Partners n/a n/a Professional, tatutory and Regulatory Bodies 18 PRB(s) associated with final award of any route within the programme specification 19 Date, outcome & period of approval of last PRB approval/accreditation n/a n/a Approval tatus 20 Date and period of approval of most recent Manchester Metropolitan University review/ approval (i) (ii) (iii) 21 Next cheduled Review Date: Programme pecification effective eptember 2016 date: Latest review/approval 22 July 2015 Length & Dates of Period of approval given In (i) above: Years: 6 Years From: 01 eptember 2015 To: 31 August 2021 Major Modifications to Programme pecification since last review/approval None CAQE Page 3 of 113 Programme pecification

6 ECTION B - OUTCOME 23 Manchester Metropolitan University Graduate Outcomes On successful completion of their course of study Manchester Metropolitan University graduates will be able to: GO1. apply skills of critical analysis to real world situations within a defined range of contexts; GO2. demonstrate a high degree of professionalism characterised by initiative, creativity, motivation and self-management; GO3. express ideas effectively and communicate information appropriately and accurately using a range of media including ICT; GO4. develop working relationships using teamwork and leadership skills, recognising and respecting different perspectives; GO5. manage their professional development reflecting on progress and taking appropriate action; GO6. find, evaluate, synthesise and use information from a variety of sources; GO7. articulate an awareness of the social and community contexts within their disciplinary field. NB the above align to the Employability outcomes on the unit specifications 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 (TP) 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 tatement(s) UG Accounting Benchmark 2007 UG Finance Benchmark Programme pecific Outcomes (a) Final Award Learning Outcomes On completion of the BA (Hons) Professional tudies in Taxation and BA (Hons) Professional tudies 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 CAQE Page 4 of 113 Programme pecification

7 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 tudies 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 tudies 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 tudies 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 tudies 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. CAQE Page 5 of 113 Programme pecification

8 ECTION C TRUCTURE 28 tructures, 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. tudents who are enrolled on the HMRC Tax Professional Qualifications cheme (TP) follow a prescribed study schedule on four different specialist routes, which will be drawn from the TP units described below. These will be supplemented where further learning is necessary by continuing professional development (CPD) units. tudents study tax knowledge units and two Final Report units. Other students will accumulate credits from the CPD route through studying a series of individual small units as required by the area of business in which they work. The tax knowledge units are any TP and CPD route units except the Final Report and Work-based Learning units. Tax pecialist Programme tream Final Award BA (Hons) Professional Taxation Interim Awards Certificate in Professional tudies in Taxation Diploma in Professional tudies in Taxation 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 also show the specialist credits. The degree calculation weighted average calculation will be applied across the total core credits awarded on a particular route. The relationship of the TP units to the CDP route units is shown in Appendix 7. There is a direct mapping between learning outcomes on the TP super-units and the CDP units. The TP units are treated as single units when applying Manchester Metropolitan University regulations. CAQE Page 6 of 113 Programme pecification

9 The total credits by stream are: Level 5 core credits Level 6 core credits Total Honours award credits Level 5 specialist credits Level 6 specialist credits Total specialist credits Corporation Tax Employer Issues Income tax VAT Customs and International Trade Level 5 Core Units Corporation Tax Route Code Occ tatus Unit Title No of credits Core RPL 60 5R5Z0114 1F4HR Core Final Report - Level 5 20 and 5R5Z0104 1F4HR Core Business Profits One 24 and 5R5Z0107 1F4HR Core Company Tax One 29 and 5R5Z0108 1F4HR and pecialist Company Tax Two 32 5R5Z0099 1F4HR and pecialist Accountancy 22 Total core credits 133 Total specialist credits 54 CAQE Page 7 of 113 Programme pecification

10 Core Units Employer Issues Route Code Occ tatus Unit Title No of credits Core RPL 60 5R5Z0114 1F4HR and Core Final Report - Level R5Z0104 1F4HR and Core Business Profits One 24 5R5Z0113 1F4HR and Core Employer Compliance One 14 5R5Z0122 1F4HR and Core Recent Developments 10 Core Units Income Tax Route Total core credits 128 Total specialist credits 0 Code Occ tatus Unit Title No of credits Core RPL 60 5R5Z0114 1F4HR and Core Final Report - Level R5Z0104 1F4HR and Core Business Profits One 24 5R5Z0102 1F4HR and Core Avoidance, Close Companies and Control 19 Core Units VAT Route Total core credits 123 Total specialist credits 0 Code Occ tatus Unit Title No of credits Core RPL 60 5R5Z0114 1F4HR and Core Final Report - Level R5Z0124 1F4HR and Core VAT One 23 5R5Z0125 1F4HR and Core VAT Two 18 5R5Z0104 1F4HR and pecialist Business Profits One 24 Total core credits 121 Total specialist credits 24 CAQE Page 8 of 113 Programme pecification

11 Core Units Customs and International Trade Route Code Occ tatus Unit Title No of credits Core RPL 60 5R5Z0114 1F4HR and Core Final Report - Level R5Z0104 1F4HR and Core Business Profits One 24 5R5Z0118 1F4HR and Core International Part R5Z0105 1F4HR and Core Close Companies & Control 14 Level 6 Core Units Corporation Tax Route Total core credits 129 Total specialist credits 0 Code Occ tatus Unit Title No of credits 5R6Z0142 1F4HR and Core Final Report - Level R6Z0128 1F4HR and Core Business Profits Two 30 5R6Z0136 1F4HR and Core Company Tax Three 22 5R6Z0129 1F4HR and Core Capital Gains One (Companies) 12 5R6Z0132 1F4HR and pecialist Capital Gains Two (Companies) 24 Core Units Employer Issues Route Total core credits 124 Total specialist credits 24 Code Occ tatus Unit Title No of credits 5R6Z0142 1F4HR and Core Final Report - Level R6Z0128 1F4HR and Core Business Profits Two 30 5R6Z0140 1F4HR and Core Employer Compliance Two 6 5R6Z0137 1F4HR and Core Complex Employer Issues 27 Total core credits 123 Total specialist credits 0 CAQE Page 9 of 113 Programme pecification

12 Core Units Income Tax Route Code Occ tatus Unit Title No of credits 5R6Z0142 1F4HR and Core Final Report - Level R6Z0128 1F4HR and Core Business Profits Two 30 5R6Z0130 1F4HR and Core Capital Gains One (Individuals) 25 5R6Z0133 1F4HR and Core Capital Gains Two (Individuals) 17 5R6Z0138 1F4HR and pecialist Distributions and Transfer of Assets 12 Core Units VAT Route Total core credits 132 Total specialist credits 12 Code Occ tatus Unit Title No of credits 5R6Z0142 1F4HR and Core Final Report - Level R6Z0158 1F4HR and Core VAT Three 30 5R6Z0157 1F4HR and Core VAT Four 31 5R6Z0128 1F4HR and Core Business Profits Two 30 Total core credits 151 Total specialist credits 0 Core Units Customs and International Trade Route Code Occ tatus Unit Title No of credits 5R6Z0142 1F4HR and Core Final Report - Level R6Z0128 1F4HR and Core Business Profits Two 30 5R6Z0165 1F4HR and Core Further aspects of CG 15 5R6Z0135 1F4HR and Core Company reorganisations and reconstructions 10 5R6Z0139 1F4HR and Core Distributions 12 Total core credits 127 Total specialist credits 0 CAQE Page 10 of 113 Programme pecification

13 In some cases, there may be a some number of students who have transferred onto the current version of this programme having completed units from the previous version. In order to have the BA (Hons) Professional tudies 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 TP route must include the Final Report units at levels 5 and 6. Must be completed within 10 years. Note the maximum number of non Manchester Metropolitan University credits which can be used towards the conferment of the BA (Hons) Professional tudies in Taxation is 180 credits. ince this includes the 180 credits which are required for entry onto the programme no further RPL will be permitted. The Manchester Metropolitan University Policy for the Recognition of Prior Learning will be adhered to. tudents who have previously completed tage 1 of the HMRC TP or TPDP programme and now wish to recommence study on the programme may be eligible for an additional 60 credits of articulation. Interim Awards Certificate in Professional tudies Awarded to students leaving the TP route on completion of a minimum of 60 credits of tax knowledge units. Diploma in Professional tudies Awarded to students leaving the TP route on completion of a minimum of 120 tax knowledge credits. The level 5 Work-based Learning unit can also be included for this award. Units cannot be double counted towards two Manchester Metropolitan University awards. CAQE Page 11 of 113 Programme pecification

14 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. tudents may opt into an award when they have a minimum of 30 Manchester Metropolitan University accredited units for the Certificate in Professional tudies or 60 Manchester Metropolitan University accredited units for the Diploma in Professional tudies and will then be registered on Manchester Metropolitan University systems for the awards. tudents who have gained 30 non Manchester Metropolitan University accredited units can opt into the Certificate in Professional tudies as they can be awarded 30 credits of Recognition of Prior Learning (RPL), through an individual RPL claim. tudents who have gained 60 non Manchester Metropolitan University accredited units can opt into the Diploma in Professional tudies as they can be awarded 60 credits of RPL through an individual RPL claim. The Manchester Metropolitan University Policy for the Recognition of Prior Learning will be adhered to. OPTION UNIT 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 Elective Units - General Code Occ tatus Unit Title No of credits 5R5Z0126 1F4HR and Elective Work-based Learning - Level 5 30 Elective Units - Corporation Tax Code Occ tatus Unit Title No of credits 5R5Z0105 1F4HR and Elective Close Companies and Control 14 5R5Z0115 1F4HR and Elective Groups 15 5R5Z0117 1F4HR and Elective Intangibles 12 5R5Z0111 1F4HR and Elective Corporate uccession 9 5R5Z0118 1F4HR and Elective International Part One 11 CAQE Page 12 of 113 Programme pecification

15 5R5Z0106 5R5Z0121 5R5Z0101 5R5Z0116 5R5Z0100 5R5Z8002 1F4HR and 1F4HR and 1F4HR and 1F4HR and 1F4HR and 1F4HR and Elective Commencement and Cessation 7 Elective Partnerships 9 Elective Assessing profits 8 Elective Increasing Financial Awareness 17 Elective Applying Accounting tandards 22 Elective Applied Professional Taxation (Level 5 CPD) 15 Elective Units - Employer Issues Code Occ tatus Unit Title No of credits 5R5Z0105 1F4HR and Elective Close Companies and Control 14 5R5Z0106 1F4HR and Elective Commencement and Cessation 7 5R5Z0121 1F4HR and Elective Partnerships 9 5R5Z0109 1F4HR and Elective Complex Issues in EI and NIC 5 5R5Z0103 1F4HR and Elective Avoidance 5 5R5Z0101 1F4HR and Elective Assessing Profits 8 5R5Z8002 1F4HR and Elective Applied Professional Taxation (Level 5 CPD) 15 Elective Units Income Tax Code Occ tatus Unit Title No of credits 5R5Z0105 1F4HR and Elective Close Companies and Control 14 5R5Z0103 1F4HR and Elective Avoidance 5 5R5Z0106 1F4HR and Elective Commencement and Cessation 7 5R5Z0121 1F4HR and Elective Partnerships 9 5R5Z0101 1F4HR and Elective Assessing Profits 8 5R5Z8001 1F4HR and Elective BUINE PROFIT UPER UNIT LP2016 G7 ME BDDP ONLY 15 CAQE Page 13 of 113 Programme pecification

16 5R5Z8002 1F4HR and Elective Units Vat Elective Applied Professional Taxation (Level 5 CPD) 15 Code Occ tatus Unit Title No of credits 5R5Z0123 1F4HR and Elective Taxable Persons and VAT Grouping Provisions 8 5R5Z0120 1F4HR and Elective Partial Exemption and the Capital Goods 6 cheme 5R5Z0112 1F4HR and Elective Disposal of Business 8 5R5Z0119 1F4HR and Elective Land and Buildings 9 5R5Z0110 1F4HR and Elective Construction ervices 10 5R5Z0176 1F4HR and Elective VAT UPERUNIT BDDP ONLY 23 5R5Z8002 1F4HR and Elective Applied Professional Taxation (Level 5 CPD) 15 Level 6 Elective Units - General Code Occ tatus Unit Title No of credits 5R6Z0160 1F4HR and Elective Work-based Learning - Level 6 30 Elective Units Corporation Tax Code Occ tatus Unit Title No of credits 5R6Z0139 1F4HR and Elective Distributions 12 5R6Z0145 1F4HR and Elective International Part Two 10 5R6Z0165 1F4HR and Elective Further Aspects of Capital Gains Tax 12 5R6Z0143 1F4HR and Elective Further Aspects of Capital Gains for 13 Companies 5R6Z0144 1F4HR and Elective Groups and Capital Gains 14 5R6Z0135 1F4HR and Elective Company Re-organisations and 10 CAQE Page 14 of 113 Programme pecification

17 5R6Z0153 5R6Z0134 5R6Z0154 5R6Z8001 1F4HR and 1F4HR and 1F4HR and 1F4HR and Reconstructions Elective Trade - cope and Meaning 8 Elective Capital v Revenue 11 Elective Trade Deductions 11 Elective Applied Professional Taxation (Level 6 CPD) 15 Elective Units Employer Issues Code Occ tatus Unit Title No of credits 5R6Z0141 1F4HR and Elective Employment tatus, IR35 and Managed 6 ervice Companies 5R6Z0127 1F4HR and Elective Agencies and Intermediaries 11 5R6Z0151 1F4HR and Elective The Globally Mobile Employee 10 5R6Z0150 1F4HR and Elective Termination Payments 6 5R6Z0153 1F4HR and Elective Trade cope and Meaning 8 5R6Z0134 1F4HR and Elective Capital v Revenue 11 5R6Z0154 1F4HR and Elective Trade Deductions 11 5R6Z8001 1F4HR and Elective Applied Professional Taxation (Level 6 CPD) 15 Elective Units Income Tax Code Occ tatus Unit Title No of credits 5R6Z0165 1F4HR and Elective Further Aspects of Capital Gains Tax 12 5R6Z0131 1F4HR and Elective Capital Gains Tax Reliefs for Individuals 13 5R6Z0149 1F4HR and Elective hares and Debt for Individuals 7 5R6Z0135 1F4HR and Elective Company Re-organisations and 10 Reconstructions 5R6Z0139 1F4HR and Elective Distributions 12 5R6Z0153 1F4HR and Elective Trade - cope and Meaning 8 5R6Z0134 1F4HR and Elective Capital v Revenue 11 CAQE Page 15 of 113 Programme pecification

18 5R6Z0154 5R6Z8001 1F4HR and 1F4HR and Elective Trade Deductions 11 Elective Applied Professional Taxation (Level 6 CPD) 15 Elective Units Vat Code tatus Unit Title No of credits 5R6Z0152 1F4HR and Elective The cope of VAT Complex upply Issues 16 5R6Z0159 1F4HR and Elective Vouchers and Business Promotion chemes 15 Part One 5R6Z0146 1F4HR and Elective Option to Tax 13 5R6Z0147 1F4HR and Elective Partial Exemption 8 5R6Z0156 1F4HR and Elective VAT Anti Avoidance 9 5R6Z8001 1F4HR and Elective Applied Professional Taxation (Level 6 CPD) 15 Units cannot be double counted towards two Manchester Metropolitan University awards. tudents who have completed the BA (Hons) Professional tudies in Taxation (CT stream) and have completed more than 360 CT credits may be eligible for an additional CP (CT stream) providing they have sufficient additional specialist credits. tudents, who have completed any other stream on the BA (Hons) Professional tudies in Taxation and have completed more than 360 credits, having changed to a different line of business, may be eligible for an additional relevant CP award providing they have sufficient additional credits to merit the award. In order to have the BA (Hons) Professional tudies in Taxation award conferred students must adhere to the following:- 240 credits at level 5 or 6, with at least 120 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. Note the maximum number of non Manchester Metropolitan University credits which can be used towards the conferment of the BA (Hons) Professional tudies in Taxation is 180 credits. This includes the 120 credits which are required for entry onto the programme. tudents may therefore make a claim for RPL for a maximum of 60 non Manchester Metropolitan University credits. Certificate in Professional tudies CAQE Page 16 of 113 Programme pecification

19 60 level 5 and 6 credits from any tax knowledge units. Must be completed within 7 years. Certificate in Professional tudies (named route) 60 level 5 and 6 tax knowledge credits. Must take a minimum of 30 credits from the named route units. Must be completed within 7 years. Diploma in Professional tudies 120 credits. Must include the Work-based Learning unit Level 5 or equivalent. Must be completed within 10 years. Diploma in Professional tudies (named route) 120 level 5 and 6 credits. Must take a minimum of 60 credits from the named route units. Must include the Work-based Learning unit level 5 and a minimum of 100 credits of tax knowledge units. Must be completed within 10 years. Applied Professional Taxation (Level 5 CPD) and Applied Professional Taxation (Level 6 CPD) units are available on all streams only to those students who have transferred onto the new degree programme. CAQE Page 17 of 113 Programme pecification

20 ECTION D - TEACHING, LEARNING AND AEMENT 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 UNIT 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 pecialist Programme (TP) 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 TP 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 TP programme. This is sometimes referred to within HMRC as the accelerated programme. 3) HMRC staff who do not join the TP 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 tage One of the HMRC TP 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 TP programme. All students on the TP route entering the level 5 study will have completed the equivalent of tage One of the TP scheme and have a minimum of 18 months experience with HMRC. tudents on the TP programme study HMRC learning products to gain the tax knowledge required for their role. In addition to the TP, tax knowledge units, the programme will include two Final CAQE Page 18 of 113 Programme pecification

21 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 pecialist 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. A sample schedule for the course is attached in Appendix 6 (Timetables). tudents will mainly work on self-study materials. tudents 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. tudents 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. tudents 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. tudents on this route decide when they are ready to take an examination. s on this route are offered three times per year. tudents who wish to progress to an award of 120 credits or more will be required to take the level 5, 30-credit Work-based Learning unit as part of their credits. 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 cheme that culminates in an 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 CAQE Page 19 of 113 Programme pecification

22 assessment will come from tutors and will be one-to-one verbal or written. tudents on the CPD route may take individual units from the programme and will be awarded certificates of credit for the units taken on an annual basis Honours Degree The minimum pass mark on the level 5 and level 6 units of the programme will be 60% (Manchester Metropolitan University mark) on all assessments. This is because the Manchester Metropolitan University grade descriptors in the range describe a level of competence which is not adequate for the job role in which these students are employed. ee Appendix 4 for Faculty of Business and Law Undergraduate Grade Descriptors. All examination assessments undertaken in the training programme have an HMRC pass mark of 70% which is an HMRC requirement to ensure that tax professionals have sufficient knowledge of key areas of tax to be effective in their roles. Manchester Metropolitan University recognise the reasons for this pass mark, and the existence of a considerable body of assessment and resources and experience in HMRC, and have agreed with HMRC a conversion of the HMRC pass range to an Manchester Metropolitan University pass range of The conversion was based on comparative marking criteria and a scrutiny of the pass marks achieved over the two years before accreditation, compared with an Manchester Metropolitan University profile of % achievement at different levels. Manchester HMRC Metropolitan University (2.1) and over (1 st ) 77 and over ee Appendix 5 for pass mark conversion matrix. The Work-based Learning and Final Report units will be marked on a matrix based on the Manchester Metropolitan University grading criteria for undergraduate programmes. s The knowledge units are currently assessed through examinations which vary in length depending on the size of the unit. ome large units may have two exam papers and each paper will be treated as a separate assessment elements for the unit. tudents taking individual units as CPD will sit a shorter separate paper for each unit and must pass each unit with the HMRC 70% mark. 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: hours Exam covering 5 credits: 45 mins-1 hour papers can include long case-study questions so time is allowed within the time set for the examination for reading the questions. CAQE Page 20 of 113 Programme pecification

23 tepped marking is used for the Final Report and Work-based Learning units as shown in Appendix 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 TP route and the Work-based Learning units on the CPD route will be a core requirement for all honour degree students. tudents 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. tudents 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 CAQE Page 21 of 113 Programme pecification

24 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 (TP route) or a portfolio (CPD route): CAQE Page 22 of 113 Programme pecification

25 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). tudents will be required to show competence at more complex casework and being able to work with the minimum supervision/work ECTION E - PROGRAMME MANAGEMENT 38 Programme pecific Admission Requirements Admission to the programme is restricted to students put forward for admission by HMRC. Admissions Requirements for Entry to the Degree tudents who have successfully completed the HMRC TP 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. HMRC occasionally admits employees to the TP 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 TP unit and there is a direct correlation to an element of assessment on an Manchester Metropolitan University TP unit, the mark for the Manchester Metropolitan University CPD unit may be carried over to the Manchester Metropolitan University TP unit. The CPD unit normally must have been passed within 5 years of admission to the TP 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 tudents 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. tudents 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 tudies after successfully completing 30 credits of Manchester Metropolitan University units. For the Diploma in Professional tudies/honours degree after successfully completing no more than 60 credits of CPD units. CPD units are consider 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 CAQE Page 23 of 113 Programme pecification

26 experience. Recognition Prior Learning documentation will be completed for each individual considered. This programme adheres to the University's RPL Policy. 39 Programme pecific Management Arrangements HMRC Tax Academy are responsible for the operational management and delivery of the programme. Delivery takes place in HMRC premises around the U. 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 upport for Teaching cheme 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 tage 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 tudent 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 Mc 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 taff Responsibilities HMRC Both the TP and CPD routes have a Course Leader who are the HMRC Link Tutors for the Manchester Metropolitan University programme. nowledge 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. tudents are assigned to an HMRC Business Learning Manager who provides guidance and CAQE Page 24 of 113 Programme pecification

27 advice throughout their programme. A team of Business Learning Managers lead on the TP work-based learning unit and on the final report unit. Learning materials to support delivery are produced by a specialist team. s 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 CAQE website 41 Programme pecific Academic tudent upport Programme pecific upport tudents 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: tudents taking tax training as part of the HMRC Tax pecialist 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. taff taking individual learning will have manager support and technical input (as required) by the Tax Academy. Trainees on the TP 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. CAQE Page 25 of 113 Programme pecification

28 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 pecific tudent Evaluation The Programme complies with current institutional evaluation guidance. NB University guidance on Evaluation of tudent Opinion is available from the CAQE Programme pecific Evaluation tudents 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. tudents 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. tudents 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. tudents will be informed by the HMRC Programme Team of the actions taken as a result of feedback. CAQE Page 26 of 113 Programme pecification