Programme Specification

Faculty of Business and Law

HMRC Professional Studies in

Taxation

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

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:

02 December 2011

2

Effective date of Approved/Reviewed Programme Specification:

20/03/2012 –

31/08/2015

3

This Version effective from:

March 2012

4

Version number:

HMRC/Mar2012/V2

Students who commenced their study on awards within this programme specification prior to

20/03/2012

should refer to the previous version of the programme specification published on the CASQE website.

http://www.mmu.ac.uk/academic/casqe/specs/index.php

Modifications to Programme Specification

Modifications to the programme specification since approval/ last review, and the cohort of students affected

by the change, are listed in Section H (Log of Modifications) at the back of the document.

Cross Referencing of Programme Specifications

The following

elements of

provision

included in this

document is/

are also

included in the

following

programme

specification

s

Award

Programme Specification

Amendments made to provision listed in this table, must also be reflected in the relevant

programme specifications listed above

_________________________________________________________________________________________________________________________________

CENTRE FOR ACADEMIC STANDARDS & QUALITY ENHANCEMENT

Programme Specification

The information in this document is organised into the following sections:

Section A – Administrative and Regulatory Information

Section B – Outcomes

Section C – Structure

Section D – Teaching, Learning and Assessment

Section E – Programme Management

Section F – Mapping

Section G – Points of Reference

SECTION A – ADMINISTRATIVE AND REGULATORY INFORMATION

1

Overarching Programme Specification Title

HMRC Professional Studies in Taxation

2

Brief Summary

UG

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

undertake the Tax Professional Qualifications (TPQ) provided by HMRC.

PG

A Master of Science degree in Taxation and Fiscal Policy has been developed for senior staff in

HMRC and similar organisations to provide the opportunity for staff to continue their academic

development. The focus of the course is on government policy and provides an Masters’ level

knowledge for key decision and policy makers.

3

Awarding institution

MMU

4

Home Faculty

Business and Law

5

Home Department/ School/

Institute

Postgraduate, Professional and Corporate

position

of final award(s)

http://www.qaa.ac.uk/Publications/InformationAndGu

idance/Pages/The-framework-for-higher-education-

qualifications-in-England-Wales-and-Northern-Ireland.aspx

Honours (Level 6)

Masters (Level 7)

8

Alignment with University

Curriculum Framework

http://www.mmu.ac.uk/academic/casqe/regulat

ions/curriculum-frameworks.php

Flexible

9

Engagement with the University’s

Uniwide Language Provision



Uniwide is not available for Postgraduate/

Externally Validated programmes.

10

Compliance with University

Assessment Regulations

http://www.mmu.ac.uk/academic/casqe/regulat

ions/assessment.php

Flexible Framework

11

Approved Variations/Exemptions

from University Assessment

Regulations

http://www.mmu.ac.uk/academic/casqe/regulat

ions/assessment.php

The following variations to the Undergraduate

Assessment Regulations have been approved for the

Undergraduate awards:



The unit pass mark to be 60%;



Units of sizes 5, 10, 15, 20, 25, 30, 35, 40, 45,

50 and 55 credits be permitted;



Classification of honours to be determined by

Method 1 (weighted average) only.

12

Relationship with Faculty

Foundation Year

N/A

Awards

13

Final award title(s)

Certificate in Professional Studies in Taxation

Foundation Degree Professional Studies in Taxation

BA (Hons) Professional Studies in Taxation

MSc Taxation and Fiscal Policy

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)

14b

Approved Subject Combination

administered by other Programme

Specifications

Approved Combination

Home Programme Specification & Home

Dept

N/A

15

Interim exit

awards and Subject

title(s)

Certificate in Professional Studies in Taxation

Postgraduate Certificate in Taxation and Fiscal Policy

Postgraduate Diploma in Taxation and Fiscal Policy

Arrangements with Partners

16

Approved Collaborative partner(s)

Partner Name

Type of Collaborative Partnership

Her Majesty’s

Revenue and

Customs (HMRC)

(only for

undergraduate

awards)

External validation

17

Articulation and Progression

Arrangements with Partners

Partner Name

Details of Arrangements

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 and outcome of last PSRB

approval/accreditation

N/A

Approval Status

20

Date and outcome of most recent

MMU review/ approval

(i)

Latest review/approval

Approved in 2011/12 as part of the Executive

Programmes Network.

Specification since last review/approval

Major Modification to include postgraduate

award December 2013.

21

Next Scheduled Review Date:

2014/15

22

Programme Specification effective

date:

February 2014

SECTION B - OUTCOMES

23

MMU Graduate Outcomes

On successful completion of their course of study MMU 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.

24

Programme Rationale

UG

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

undertake the Tax Professional Qualifications (TPQ) provided by HMRC.

PG

This programme was developed directly in response to the award of a contract (via Capita) to

provide students from senior HMRC staff. The programme itself is a complement to the

postgraduate economics offerings and is truly distinctive offering training and academic

development in policy to decision makers in government and similar organisations. The

programme will have considerable research benefits with the cohort often already working /

researching in policy and producing research within MMU on topics highlighted by HMRC as key

_________________________________________________________________________________________________________________________________

areas they would like research in and using unique data sets (access negotiated on an individual

basis).

25

QAA Benchmark Statement(s)

Foundation Degree Qualification Benchmark

UG Accounting Benchmark

UG Finance Benchmark

Masters Benchmarks for Management and Business 2007

26

Programme Specific Outcomes

(a)

Final Award Learning Outcomes

On completion of the

Undergraduate

Honours degree programme graduates will be able

to:

PLO1.

Support the strategic objectives of HMRC, by being capable and highly trained tax

professionals, demonstrating a systematic understanding of key aspects of tax

regulation law and casework

PLO2.

Use their acquired skills and knowledge to perform effectively in a variety of senior

tax professional roles across HMRC

PLO3.

Deploy accurately, established techniques of analysis and enquiry within the

discipline

PLO4.

Apply the methods and techniques learned to review, consolidate, extend and apply

their knowledge and understanding to their case work and other projects.

PLO5.

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.

PLO6.

Communicate information, ideas, problems and solutions to both specialist and

non-specialist audiences.

PLO7.

Demonstrate the exercise of initiative and personal responsibility

PLO8.

Take decisions in complex and unpredictable contexts

PLO9.

Demonstrate learning ability needed to undertake appropriate further training of

professional or equivalent nature.

On completion of the

Foundation

degree programme graduates will be able to:

PLO1.

Use a range of established techniques to initiate and undertake critical analysis of

information, and to propose solutions to problems arising from that analysis

PLO2.

Effectively communicate information, arguments and analysis in a variety of forms

of specialist and non-specialist audiences, and deploy key techniques of the discipline

effectively.

PLO3.

Undertake further training, develop existing skills and acquire new competences

that will enable them to assume significant responsibility within their business unit.

On completion of the

Masters

degree programme graduates will be able to:

PLO1.

Demonstrate an Masters’ level knowledge of the aims of fiscal policy.

PLO2.

Demonstrate an Masters’ level knowledge of the aims of taxation and tax policy.

PLO3.

Critically evaluate and demonstrate an advanced understanding of the

interaction of policy, the functions of the economy and economic growth.

PLO4.

Critically evaluate policy decisions using appropriate data.

PLO5.

Analyse the effect(s) and / or forecast the implications of policy.

PLO6.

Produce independent research concerning policy, for career development or

further policy research.

(b)

Combined Honours Learning Outcomes

N/A

(c)

Pass Degree Learning Outcomes

N/A

27

Interim Award Learning Outcomes

Certificate in Professional Studies in Taxation (Level 5/6).

Holders of this award will be able to:

Partially demonstrate the learning outcomes expected for a Foundation degree above, sufficient to

award 60 credits at level 5, or combination of credits at level 5 and level 6 totalling 60 credits.

On successful completion of a

Postgraduate Certificate in Taxation and Fiscal Policy

,

students will be able to:

PLO1.

Demonstrate a Masters’ level knowledge of the aims of fiscal policy.

PLO2.

Demonstrate a Masters’ level knowledge of the aims of taxation and tax

policy.

PLO3.

Critically evaluate and demonstrate an advanced understanding of the

interaction of policy, the functions of the economy and economic growth.

On successful completion of a

Postgraduate Diploma in Taxation and Fiscal Policy

,

students will be able to:

PLO1.

Demonstrate a Masters’ level knowledge of the aims of fiscal policy.

PLO2.

Demonstrate a Masters’ level knowledge of the aims of taxation and tax policy.

PLO3.

Critically evaluate and demonstrate an advanced understanding of the

_________________________________________________________________________________________________________________________________

PLO4.

Critically evaluate policy decisions using appropriate data.

PLO5.

Analyse the effect(s) and / or forecast the implications of policy.

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 an HMRC Tax

Professional Development Programme follow a prescribed study schedule which will be drawn from the

TPDP units described below. These will be supplemented where necessary by continuing professional

development units.

Other students will accumulate credits from the CPD framework through studying a series of individual

small units and can opt into the award route when they have successfully completed 60 credits of CPD

accredited study.

FdA Professional Studies in Taxation

Level 4

Exempt. All entrants to this programme will have advanced standing equivalent to 120 credits at level 4

for their previous HMRC Tax Professional training and a minimum of 2 years work experience. This will

be acknowledged by entry with specific credit to Level 5. The FdA is an exit award and is not available to

students who are continuing to complete all of level 6.

Super-units are combinations of units that are studied together and assessed by a combined exam.

Level 5

Overarching Structure

Admission with specific credit of 120 credits at level 4, from years 1 and 2 of Tax

Professional Foundation Level Programme

Level 5

Option: taught tax

professional -units or CPD

units (90 credits)

Core: Work Based Learning (30 credits )

Tax Professional

Development Route

CPD Route

Tax

Professional

Unit Code

CPD Core unit

No of

Work-based

learning

-level 5 (30

credits)

5C2240 Work based learning – level 5

30

Options

Tax

professional

Development

Units

Unit Code

CPD Framework Units

Business

Profits level 5

(20 credits)

5C2350 5C2380 Commencement and cessation

5

5C2370 Partnerships

5

5C2330 Assessing profits

5

5C2340 Non business income

5

Company Tax

level 5

(50 credits)

5C2300 5C2280 Close companies and control

15

5C2310 Groups

10

5C2320 Corporate succession

5

5C2270 Intangibles

10

5C2260 International part 1

10

Accountancy

level 5

(20 credits)

5C2460 5C2360 Increasing financial awareness

10

5C2210 Applying accounting standards

10

Units not included in tax professional scheme

CPD units

5C2290 Termination payments

5

5C2410 Employment status, IR35 and managed

service companies

5

5C2420 Employment income and National

Insurance Contribution (NICs)

5

5C2400 Taxable persons and VAT grouping

provisions

5

5C2430 Land and buildings

5

5C2490 Complex Issues in VAT part one (BDDP

stream only)

10

5C2390 Capital goods scheme

5

5C2440 Disposal of a business

5

5C2220 Reconciling private worth

5

Case Working

Skills

(5 credits)

5C2230 5C2250 Dispute resolution

5

Level 6 units as indicated below (no maximum) can be included in the award of the

Foundation Degree for those not continuing to the Honours degree award. Double

counting of units is not permitted.

_________________________________________________________________________________________________________________________________

To gain the final exit award: Foundation Degree in Professional Taxation a minimum of 120 credits must

be obtained from a combination of the units detailed below with at least 90 credits being accumulated

from the taught units and 30 credits being accumulated from the work based learning unit. The taught

units can be TPDP units or individual units from the CPD framework that are additional to the content of

the selected TPDP units. The 90 credits of taught units should be passed before submitting the

assessment for the Work based Learning unit. Units at level 6 can be included for this award but these

units cannot then be used towards the BA (Hons) award.

The FdA is an approved progression route for students successfully completing the foundation degree to

BA (Hons) Professional Studies in Taxation. Students who do not wish to progress to the BA (Hons)

award may include level 6 units in the 90 credits taught units.

BA (Hons) Professional Studies in Taxation

Level 6

Overarching structure

Students will accumulate units within the following framework.

Level 6

Option: tax professional units

or CPD units (90 credits)

Core: Work Based Learning (30 credits )

Level 6

Tax Professional Development

Route

CPD Route

Tax

Professional

Route Core

Unit

Unit code

CPD Route Core unit

No of

credits

Work-based

learning –

level 6

(30 credits)

5C3570,

5C3840

(PT)

Work based learning – level 6

30

Tax

Professional

Development

Units

Unit code

CPD Framework Units

Business

Profits level 6

(25 credits)

5C3600,

5C3510

(PT)

5C3620,

5C3860

(PT)

Trade - scope and meaning

5

5C3660,

5C3700

(PT)

Capital v revenue

10

5C3690,

5C3540

(PT)

Trade deductions

10

Company Tax

level 6 (20

5C3820,

5C3580

5C3850,

5C3490

Distributions

10

5C3900,

5C3480

(PT)

International part 2

10

Capital Gains

1 Individuals

(25 credits)

Capital Gains

2 Companies

(30 credits)

5C3930

5C3920

5C3740,

5C3640

(PT)

Further aspects of Capital Gains Tax

(CGT)

10

5C3680,

5C3760

(PT)

Shares and debt for individuals

5

5C3730,

5C3780

(PT)

Capital Gains Tax (CGT) reliefs for

individuals

10

5C3710,

5C3530

(PT)

Further aspects of Capital Gains (CG) for

companies

10

5C3650,

5C3790

(PT)

Groups and Capital Gains (CG)

10

5C3750,

5C3610

(PT)

Company reorganisations and share

exchanges

10

Units not included in tax graduate scheme

CPD Units

5C3550,

5C3870

(PT)

The scope of VAT – complex supply

issues

15

5C3500,

5C3800

(PT)

Vouchers and business promotion

schemes

15

5C3470,

5C3890

(PT)

Option to tax

10

5C3450,

5C3560

(PT)

Partial exemption

10

5C3910,

5C3520

(PT)

VAT anti avoidance

5

5C3950

Complex Issues in VAT part two (BDDP

stream only)

15

5C3460,

5C3830

(PT)

Analysing complex VAT issues

5

5C3940

Capital Gains for Individuals (BDDP

stream only)

_________________________________________________________________________________________________________________________________

5C3770,

5C3590

(PT)

Corporate finance

25

On successful completion of 120 credits at level 6 students are eligible for the BA (Hons) Professional

Taxation award from MMU. The taught units can be the tax professional units or individual units from

the CPD framework that are additional to the content of the tax professional units. The mapping of

units is shown in the tables above. The 90 credits of taught units should be passed before submitting the

assessment for the Work based Learning unit.

Certificate in Professional Studies in Taxation (Level 5/6)

This is available to students who do not wish to progress to a full 120 credit award and who have

completed a minimum of 60 credits of option units. The Work-based Learning unit is not included as

part of this award.

Continuing Professional Development units

HMRC will keep records of students taking individual CPD units. The conduct and assessment of

standalone units will be subject to normal MMU quality assurance arrangements including moderation

by MMU and by the External Examiner. Students may opt into an award when they have a minimum of

30 units for the Certificate in Professional Studies or 60 units for the Foundation Degree and will then be

registered on MMU systems.

MSc Taxation and Fiscal Policy (Part-Time)

Level 7

Core Units

Code

Status

Unit Title

No of

credits

5C4340

Academic & Professional Development

30

Behavioural Economics, Compliance & Policy

30

Fiscal Policy, Taxation & The Economy

30

Social & Economic Issues in Taxation

30

5C4050

Dissertation

60

On successful completion of the following Level 7 credits:

60 credits: interim/final exit award – PG Certificate in Taxation and Fiscal Policy

120 credits:

interim/final exit award – PG Diploma in Taxation and Fiscal Policy

180 credits:

Final exit award - MSc in Taxation and Fiscal Policy

UG

Graduates will be capable professionals, employable in the tax profession, both within HMRC and

externally.

PG

Graduates of the MSc in Taxation and Fiscal Policy will have a high level knowledge of tax and fiscal

policy, the economy and policy analysis, enabling career development and / or employment in a

wide variety of policy making bodies, policy advice or analysis institutes and any organisation with

a direct interest in the forecasting or analysis of government policy.

30

Curriculum Design

UG

HMRC deliver all of the programme to their staff for levels 5 and 6 of the MMU programmes. The

whole taught programme, falls into two levels foundation and higher. Each level is subdivided into

units of varying credit sizes. The MMU awards at Foundation degree level and Honours degree

level will be accrediting units at levels five and six. The MMU awards will comply with the QAA

Benchmarks as detailed in section 18 above.

The HMRC staff who are undertaking the MMU award fall into three categories as follows:

1)

Graduates who join the organisation to complete the Tax Professional Development

Programme (TPDP) 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.

2)

Graduates or non graduates, within HMRC, with acceptable entry qualifications may apply

for the TPDP 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 TPDP programme. This is sometimes referred to within HMRC

as the ‘accelerated programme’.

3)

HMRC staff who do not join the TPDP programme at all, but nevertheless will be required

to take additional units of study on an ad hoc basis as a result of business need or

continued personal development.

Units studied on the first 2 years of the HMRC TPDP programme have been accredited by AAT

(Association of Accounting Technicians) and mainly fall into levels 3 & 4.

MMU are accrediting units covered by the TPDP programme in years 3 and 4 of the programme,

for level 5 and level 6 awards. All students entering the level 5 study will have completed the

equivalent of years 1 & 2 of the TPDP scheme and have a minimum of 2 years work experience

with HMRC.

_________________________________________________________________________________________________________________________________

accumulate credits that will contribute to an MMU award at specific points.

For an MMU award each unit has been reviewed and a credit and level awarded to it based on unit

learning outcomes reflecting the technical difficulty of the subject matter and the student learning

hours.

In addition to the TPDP mapped units the programme will include work based learning units that

allows the student to receive credit for the practical activities undertaken which are linked directly

to application of learning from the specialist units as well as for recognition of tasks carried out as

part of their job role.

Students are supported throughout their learning experience by their Business Learning Manager

(BLM), are able to pose questions to their tutors during the course and are able to develop

relationships with peers through an online messaging and conferencing service.

PG

The MSc in Taxation and Fiscal Policy has been developed by an extensive consulting process with

HMRC to provide direct employer input into the design process. The units were further reviewed

by a series of ‘stakeholder feedback’ meetings within HMRC to provide feedback from all relevant

aspects of this national organisation.

1.

Behavioural Economics, Compliance & Policy Unit – reviewed by HMRC and informed by an

existing successful unit (Behavioural Finance).

2.

Fiscal Policy, Taxation & The Economy - reviewed by HMRC and informed by an existing

successful unit (Economics of The Financial System).

3.

Social & Economic Issues in Taxation – Reviewed by HMRC.

4.

Academic & Professional Development - reviewed by HMRC and an existing successful unit.

5.

Dissertation - reviewed by HMRC (specific research topics for HMRC staff) and an existing

successful unit

The units on this MSc will combine to meet all Programme Learning Outcomes and provide the

knowledge and skills expected from a graduate of a MSc in Taxation & Fiscal Policy. Both MMU

and HMRC perceive that this knowledge and understanding will allow students to achieve

meaningful career progression and meet the programme and graduate learning outcomes.

31

Learning and Teaching

UG

On a prescribed programme of studies there is a teaching cycle. which varies per super-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. Students will mainly work on distance

learning 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 distance learning materials 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.

Induction

The MMU awards with HMRC are part of a larger series of development. When students start on

the 4 year HMRC prescribed programme that culminates in an MMU award they have a two day

induction programme. The MMU Link Tutor will be involved in this induction and give an overview

of the MMU awards. When students enrol on the MMU 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 MMU award and the University regulations.

CPD Route

When students taking individual CPD units enrol on the MMU award they will use e-learning

material, developed with HMRC, to find the information they need about their MMU award and

the University regulations.

PG

MSc Taxation & Fiscal Policy

Year

Modules

Total Time in MMU

Student Study Time

Year 1

APD

SEIT

BF & TP

12 days

900 hours (minimum)

Year 2

EF&T

Dissertation

8 days

900 hours (minimum)

A diagrammatic, intuitive and case study approach will be taken rather than a complex

mathematical and econometric approach, this recognises the need of employees to present data

to a wide audience.

Through an intensive taught programme and an extended individual investigation the student will

develop through the course in line with their career aims and their current positions within HMRC

or their respective organisations.

Generally a student will have 4 days face to face teaching (lectures / workshops / group work /

computer labs) within MMU supplemented with material provided online through a VLE.

The face to face sessions will be comprised of a mixture of lecture and workshop sessions,

incorporating group work where appropriate.

_________________________________________________________________________________________________________________________________

32

Assessment

UG

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 work based learning units

formative assessment will be feedback from managers who have a supervisory role for the

student.

For the taught units summative assessment will be testing the learning outcomes through a

written examination and the work based learning assessment will be in the form of a reflection of

the practical activities undertaken evidenced in a portfolio. Feedback on the examination will come

from tutors and will be one-to-one verbal or written.

Students may take individual units from the programme and will be awarded certificates of credit

for the units taken.

Foundation Degree and Honours Degree

The minimum pass mark on the level 5 and level 6 units of the programme will be 60% on all

assessments. This is because the MMU grade descriptors in the range 40 – 59 describe a level of

competence which is not adequate for the job role in which these students are employed.

See Appendix 4 for Business School Undergraduate Grade Descriptors

All examination assessments undertaken in the training programme have a pass mark of 70%

which is an HMRC requirement. MMU recognise the reasons for this pass mark, and have agreed

with HMRC a conversion of the HMRC pass range 70 – 100 to an MMU pass range of 60 -100. The

conversion is based on the range of pass marks achieved over the last two years, compared with

an MMU profile of % achievement at different levels.

MMU

HMRC

60-69 (2.1)

70 - 76

70 and over (1

st

₎

_{77 – and over}

See Appendix 5 for pass mark conversion matrix.

The Work-based Learning and Tax Professional Portfolio units will be marked on a matrix based on

the MMU grading criteria for undergraduate programmes.

Examinations

Students taking the foundation degree and honours degree will normally sit examinations which

vary in length depending on the size of the unit. Some large units may have two exam papers..

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

Examination papers can include long case-study questions so time is allowed within the time set

for the examination for reading the questions.

PG

Students taking the MSc will be assessed through coursework only:

APD:

1.

An individual piece of written work (1500 words) which requires the student to critically

reflect on aspects of their profession, use the MMU online library resources and apply the Harvard

referencing system.

2.

An individual piece of written work (3500 words) in the style of a research brief proforma

or professional journal article structured in such a manner that allows unit learning outcomes

3,4,5,6 and 7 to be effectively assessed and graded.

BE,C&P:

Two 2500 word essays; one concentrating the development of behavioural theory studied in

depth, and one focussing on the application of this theory in the development or analysis of public

policy.

FP,T&E:

Two 2500 word essays; one concentrating on the theory of taxation or fiscal policy studied in

depth, and one focussing on the application of this theory in the development or analysis of policy

generally expected to be relevant to the student’s role within the HMRC business type structure

(or their particular interest or organisation).

SEIT:

Assessment will involve an extended individual investigation into a chosen area, the student will

thoroughly research the tax implications of a subject, in line with the economic and social issues of

a taxation policy (how the tax policy supports the business area, fosters growth etc.), as well as the

technical principles and a comparison with other systems.

It is intended that the student will have the ability to define the study in-line with their own

interests and / or the interests of HMRC (or their organisation) and the broad scope of the course.

Assessment Choice 1 – Taxation of Alcohol & Tobacco

Assessment Choice 2 – European Taxation, e.g. Greece in Crisis

Assessment Choice 3 – A topic chosen in-line with the student’s position / interests / Organisation

requirements.



25% - A 1500 word research review and overview of the selected topic to be submitted in

advance of final face to face session, for feedback and advice.

_________________________________________________________________________________________________________________________________

two.



75% - A 4000 word in-depth investigation into the chosen topic focussing on the social and

economic impacts of the chosen area.

33

Inclusive Practice

The programmes comply with the University’s Equality and Diversity Policy and relevant legislation

regarding accessibility of learning opportunities. Staff seek to pre-empt students’ support needs

through the provision of pre-course and induction information, and through early assessment and

feedback. The differing dimensions of students as full time and part time learners and as

international students require different responses. The Faculty has the resource an International

Student Support Officer in addition to the standard support mechanisms.

34

Technology Enhanced Learning

UG

This programme is a validation of material and internal training provided by HMRC.

PG

The University VLE forms the foundation for technology enhanced learning on the network. All

units engage with the VLE and there are additional programme areas to provide additional

resources and communications with groups of students. Students are introduced to the VLE at

induction and reinforced by unit staff.

Online learning is playing an increasing role in delivery, to support learning. Examples of this are

staff podcasting their lectures and provision of online resources that enable students to engage in

further learning. An online research methods course is being developed as a supplementary

resource for full time students, and to replace some of the face-to-face attendance requirements

of part time students.

The development of technology enhanced learning is an on-going process; staff are supported in

this by the Faculty e-Learning Support Officer.

35

Work-related Learning and/or Placement

UG

As this programme is a collaborative programme between HMRC and MMU work based learning

will be an integral and accredited element of the programme of study and will comply with the

MMU Code of Practice on 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 work based learning units will be a core requirement for all 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 initial assessment to assess the competences is by the business manager at level 5

and at level 6 by an independent manager as this the end of the HMRC development programme

and is linked to internal promotion for the student. This portfolio forms the basis for assessment of

the Work-Based Learning Unit.

In addition 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 in the HMRC publication Practical Work Assessment Guide.

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 will also include an element of learning to apply the knowledge gained on the job.

PG

Throughout the Master’s course it is anticipated that the student will be able to tailor their

reading, assignments and research to particular functions within HMRC or their respective

organisation. A student could focus their Master’s on taxation, customs or other aspects of policy

and then to the analysis or design of policy within these areas.

36

Engagement with Employers

UG

_________________________________________________________________________________________________________________________________

worked closely throughout this development stage of the accreditation through regular meetings

and the sharing of information relevant to the production of approval paperwork

When the programme is fully accredited engagement at an operational level will be through the

link tutors and through HMRC representation on the programme committees and boards.

PG

The MSc, whilst a sole MMU provision, has been designed closely with HMRC – the programme will

continue to work closely with HMRC through the development of research topics and access to

data. Furthermore HMRC will provide 21 students for the course.

The knowledge and skills base of this programme support career progression within the civil

service and other relevant institutions.

37 Personal Development Planning

UG

MMUBS:

A model comprising four quadrants has been developed that identifies the PDP needs

appropriate for our students from level 5 and 6. These have been mapped into the curriculum with

a specific unit at each level taking responsibility for PDP, but with development of skills and

knowledge being across the curriculum. Within this model there is specialisation by discipline and

to enable each student to identify their individual needs.

Quadrant

Year

A

Transitions

B

Tools for

Learning

C

Business Skills

D

Self Awareness

Level 5

(UG Yr 2)

Career

Development

Project

Management

Basic, complex

Working with

others

Image management

Professionalism

Level 6

(UG Yr 3/4)

Career

Management

Tools for

Research

Basic, complex,

advanced

professional

Building a

management style

Professionalism

Foundation degree and 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 work based unit (30 credits) which will include personal

development planning.

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 portfolio either:



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 (Work-Based Learning unit). Students will

be required to show competence at more complex casework and being able to work with

the minimum supervision/work, independently demonstrated through an assessed

portfolio (Tax Professional Portfolio unit)

PG

The programme generally caters for students on a career path, and as such there is an emphasis on

the acquisition of academic knowledge and skills, however there is a reflexive exercise where

students consider their own career and objectives. Furthermore MSc students are actively

encouraged to investigate areas and develop analysis skills particular to their own career aims.

SECTION E - PROGRAMME MANAGEMENT

38

Programme Specific Admission Requirements

Undergraduate

Admission to the programme is restricted to students put forward for admission by HMRC.

Admissions Requirements for Entry to the Foundation Degree



Students who have successfully completed the HMRC TPDP years 1 and 2 since January

2006 will be admitted with specific credit of 120 credits direct to level 5 on the Foundation

Degree programme or through individual APL

Admissions Requirements Entry to the Undergraduate Honours Degree



Entry to the level 6 BA (Hons) programme is successful completion of the FdA credits or

through individual APL mapped to the learning outcomes of the Foundation Degree

Admission requirements to individual units at level 5 or 6



Students who have successfully completed the AAT Tax Diploma and have at least two

years work experience with HMRC

or

who have completed the AAT Powers and Compliance

Diploma and have at least 3 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 MMU as follows – for

the Certificate in Professional Studies after successfully completing 30 credits of MMU

units. For the Foundation Degree/Honours degree after successfully completing no more

than 60 credits of cpd units. CPD units are consider eligible for the award if they have

been completed in the 10 years prior to entry. The applicant must demonstrate through

the APL process their currency of knowledge and coherence in the academic content of the

programme through applying knowledge at work.

_________________________________________________________________________________________________________________________________

Admission with specific credit of 45 credits will be granted to students on the HMRC Tax

professional Development Programme 2009 cohort for the Business Profits units at levels 5 and 6.

These students will be eligible for the honours degree award. Students who leave the programme

early must have completed 120 credits to be considered for the Foundation Degree award.

Admission for students who have completed alternative qualifications with HMRC are detailed in

Appendix 7.

Exemption from units up to a maximum of 60 credits for students who have taken previous HMRC

programmes as shown in Appendix 8.

Postgraduate

MSc Taxation & Fiscal Policy Admission Routes:

1.

A (2:2) honours degree (or international equivalent) plus employment in relevant

organisation / role.

2.

An honours degree (or international equivalent) plus at least 3 years work experience in a

relevant organisation / role.

3.

A combination of qualification and experience, may be considered on individual

application.

Applicants whose first language is not English and whose first degree was not taught in English are

required to produce evidence of English Language proficiency of IELTS 6.5 with no less than 5.5 in

any paper, or alternative qualifications as specified at

http:/www2.mmu.ac.uk/international/courses/english-language-requirements/

NB Minimum admission points for entry to the University are reviewed on an annual basis. For entry requirements refer to the

current University on-line prospectus

http://www.mmu.ac.uk/study/

39

Programme Specific Management Arrangements

Standard programme management arrangements apply in relation to both programmes with the

programme committee being located at HMRC. This will enable the student voice for both levels

of award to be singularly included. The UG programme will be managed on a day to day basis by

the HMRC and MMU link tutors and the PG programme by the MMU programme leader (as

outlined below.)

The whole programme will be administered to support effective relationship with HMRC through a

single administrative point.

Due to the commercial nature of the course and the expected employer sponsorship, there may be

additional requirements for student progress / attendance reports. If required these will be

Board of examiner arrangements

Undergraduate

Sub-Boards of the MMU Corporate Programmes Board of Examiners will meet as Tier 1 Boards to

consider progression results at the end of each assessment and reassessment period. The MMU

Link Tutor and an MMU Senior Administrator will attend these boards.

Students being put forward for award will be considered at a Tier 2 Corporate Board of Examiners

at MMU. Representatives from HMRC will attend for that section of the Board.

Postgraduate

The PG programme results will be considered by the MMUBS Tier 1 and Tier 2 Corporate Board of

Examiners.

NB: the University’s Management of Programme Delivery is available from:

http://www.mmu.ac.uk/academic/casqe/regulations/policies.php

40

Staff Responsibilities

Programme Leader /Link Tutors

Link Tutors will be appointed at MMU and also by HMRC. The MMU Link Tutor will be a member

of the Department of Accounting, Economics and Finance with appropriate specialist knowledge.

The HMRC Link Tutor will be the Tax Professional Development Programme (TPDP) Course Director

for students on the HMRC Graduate Programme, and the Team Leader for HMRC Central Policy for

the students not on the HMRC Graduate Programme. The Link tutors will follow the guidelines

issued in the MMU link tutor handbook and the operations manual for this programme and will

take the lead in day-to-day management of the programme units including dealing with student

issues. The Link Tutors are responsible for updating the Continuous Improvement Plan and for

maintaining the Programme Log.

MSc Programme Leader

Whilst the MSc is run solely within MMU and open to all students who meet the entry criteria, the

MSc programme leader will have additional responsibilities, namely co-ordinating topics / HMRC

research requirements and resources.

Programme Co-ordinator

A Programme Coordinator (Principal Lecturer) shall be responsible for overseeing the planning,

development, quality enhancement and operational management of the HMRC Degree and

Masters programmes.

HMRC Unit leaders

Unit leaders are the HMRC Product Leaders who manage the writing of the unit content.

MMU Unit Leaders

An MMU member of staff will be appointed as MMU unit leader for each unit and will be

responsible for the MMU internal moderation of each unit.

_________________________________________________________________________________________________________________________________

HMRC Programme Unit Tutors

The programme will be delivered by HMRC staff, known as Learning and Development

Professionals (LDP). All LDPs will have achieved the level of specialist knowledge and skill required

for the subject area in which they are delivering learning. This will be evidenced by success in the

Tax Professional Qualifications at the appropriate level or former equivalent departmental

qualifications. Beyond this, LDPs as Tax Professionals will be expected to undertake 5 days of CPD

per year.

In addition relevant tax professional work experience ensures that staff selected for LDP training,

will be able to offer the benefit of considerable tax professional practical experience to enhance

their teaching.

Executive Head Postgraduate, Professional and Commercial Department

The Head responsible for the operation and quality of the programme

Executive Head Accounting, Economics and Finance Department

The Head responsible for staffing the Link Tutor and unit moderator roles; for securing an

appropriate external examiner; and for resourcing any specialist subject input necessary from

MMU for the operation of the programme.

Unit review

HMRC Unit tutors feedback to the HMRC Writers and Maintenance Team via HMRC internal group

conferencing systems. This is to highlight any errors or problems with the material, or to post

further material they have produced which could be incorporated into future resource packs.

Feedback from tutors also comes via marking school and team meetings through the TPDP Course

Director and is passed on accordingly.

NB: the University’s Management of programme Delivery is available from:

http://www.mmu.ac.uk/academic/casqe/regulations/policies.php

41

Programme Specific Academic Student Support

http://www.mmu.ac.uk/academic/casqe/regulations/docs/handbooks.pdf

Generic academic student support is provided to all students in line with the guidance outlined in

the University’s Student Handbook.

The University Student Handbook is available from :

http://www.mmu.ac.uk/studenthandbook/

Programme Specific Support

UG & PG

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 shall be provided with an Induction to their Programme and to the support

services within their Programme. The induction will include guidance on MMU regulations

and procedures.



All entrants shall be issued with a Handbook for their Programme in accordance with

University requirements. The handbook will clearly identify the respective roles of MMU

and HMRC to the student.

During the course

Arrangements for pastoral support:

Students taking tax training as part of the HMRC graduate programme will have access to a

Learning Manager to support their learning. Staff taking individual learning will have manager

support and technical input (as required) by the Central Training Unit. HMRC encourage coaching

to help staff achieve what is required from the programme and have available Learner and

Manager Information packs on their intranet.

Trainees on a graduate development programme will have the tutor support and support of a

Course Director in addition to their learning manager.

UG Only

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.

Post Course

Graduates are eligible to join MMU’s Alumni Association

The table below indicates how the Student Support Strategy meets the requirements of the MMU

Threshold Standards

MMU Threshold

standard

1

Transition and

induction

Guidance is available and provided by the HR division of

HMRC with the MMU Link Tutor providing input about the

MMU award.

2

Learning Teaching &

Assessment

2-1 Collaborative learning

- there will be opportunities for

collaborative learning during classroom sessions. Also via

‘First class’ online conferencing and message service.

2.2 Assessment:

- Practice questions and diagnostic tests

are available to practice before the actual assessment is

attempted.

3

Supporting Student

Progress

3-1 Academic Tutoring

: - All those on TPQ development

programmes have a Learning Manager who acts as mentor.

Support for learners and managers is available in the

_________________________________________________________________________________________________________________________________

Learner & Manager Information pack which is available to

all HMRC staff through the Department’s Intranet.

There is also an online forum and conferences dedicated to

student issues.

3-2. Monitoring and Reviewing student Progress:-

The

Learning Manager is responsible for monitoring and

reviewing progress in conjunction with the HR department

.

3.3 Pastoral Care:

Again normally provided by the

Business Learning Manager, though there is scope for

students to seek advice from work colleagues and line

managers, the online support system and through

students conferences.

3.4 Support for Transition between stages of study:

The

learning manager and HR department can advise the

student of the next stages of their study programme. Also

line manager can assist the student with the most

appropriate development routes for their area of work.

3.5 Support for development of Employability:

All of these

students are already employed by HMRC and support is

therefore ongoing in the workplace by the learning

manager and line managers

4

Evaluation of

student Opinion

Procedures for evaluating student opinion is described in

section 33 below.

5

Supporting

Resources

Provision for supporting resources are extensive on the

on-line learning platform at HMRC and through access to

MMU’s online learning and library resources.

42

Programme Specific Student Evaluation

The Programme complies with current institutional evaluation policies.

NB University information on Student Evaluation is available from:

http://www.mmu.ac.uk/academic/casqe/experience/voice/docs/evaluation_of_opinion.pdf

Programme Specific Evaluation

Undergraduate

Students on the programme will complete an MMU reflective questionnaire annually. An action list

will be produced for submission to the Programme Sub-Committee and will be posted on HMRC

conferencing and messaging forum including feedback on actions taken. The action list will be

reviewed by the senior management team in the Postgraduate, Professional and Commercial

department and reported at the Corporate Programmes Committee.

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 MMU 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 affects

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 Sub-committee. Students will be

informed by the HMRC Programme Team of the actions taken as a result of feedback.

Postgraduate

Students on the MSc Taxation & Fiscal Policy will be offered the opportunity to participate in:

1.

The Internal Student Survey (ISS)

2.

The Postgraduate Taught Experience Survey