For anyone new to taxation, R03 can be a real challenge. This is particularly true for R03 because a lot of the knowledge that you need in order to fully understand the subjects that come up early in the study text aren’t fully explained until later chapters. Often it’s not until a second read of the study materials that the content really starts to make sense!
This is one of the challenges that BTS address in our learning materials. Rather than ignore content that is ‘covered later’ or inundate you with info you don’t need to know at that particular time, we tell you just enough about a subject so that you can understand the content you are studying at that time. That gives you a solid foundation of knowledge that we build on throughout or materials: STEP by STEP
Learning and practising all the steps for each of the calculation types, and importantly knowing which steps should be considered BEFORE you pick up the calculator, are skills that will serve you well to pass the CII R03.
The BTS R03 e-Learning module uses graphics, tables and mnemonics to help you to remember the steps in a given calculation process.