Fees and Important Dates for Students

Fees and Dates

ATT Students

It is currently £135 to register as an ATT Student. The registration fee is not refundable. Registration lasts for five years and may be renewed after that time.

Examination requirements

There are 3 written papers and two E-Assessments to pass.

The core modules are Paper 1 – Personal Taxation, Paper 2 – Business Taxation and Accounting Principles, and The Law &Ethics E-assessments

In addition to the three modules just mentioned, ATT students also have to pass one of the following written papers; Paper 3 – Business Compliance. or Paper 4 – Corporate Taxation, or Paper 5 – IHT, Trusts and Estates or Paper 6 – VAT.

Examination fees for 2015

The cost of sitting the examination is £125 per paper and £80 per E-Assessment.

Credits

The fee for each credit costs £125.

ATT and ATI

To obtain a credit in ATT Paper 2 Business Taxation & Accounting Principles students must be either:

  • A full member of the AAT and have passed the Business Taxation Computations module (previously, Unit 18 Preparing Business Taxation Computations); or
  • A full member of Accounting Technicians Ireland who has qualified using the Northern Ireland route and passed all the examinations with a mark of at least 50% in each paper.

ACA - ICAEW

A credit in ATT Paper 2 - Business Taxation & Accounting Principles will be available to those students that have passed either: (a) Principles of Tax paper (professional stage, knowledge module) and Financial Accounting (professional stage, application module); or (b) Taxation paper (professional stage, advanced module); or (c) Business Reporting (advanced stage); or (d) Business Change (advanced stage)

A credit from ATT Paper 4 - Corporate Taxation will be available to those students that have passed Business Reporting or Business Change (advanced stage) papers.

  • Each credit lasts for three years and is renewable.
  • For part-qualified members the papers need to have been passed within three years prior to the credit application.
  • The minimum additional elements to be completed by an ACA will be Paper 1 Personal Taxation and the E-Assessments.

ACCA

A credit in ATT Paper 2: Business Taxation & Accounting Principles is available to those students who have passed ACCA papers (a) F6 Taxation paper or (b) P6 Advanced Taxation paper.

Please Note:

Exemption from F6 by virtue of academic study does not constitute a pass for credit purposes.

Only the UK variant version of these papers grant eligiblity for the credit.

A credit in ATT Paper 1: Personal Taxation is available to those students that have passed ACCA paper P6 Advanced Taxation.

  • Each credit lasts for 3 years and is renewable.
  • For part-qualified members the papers need to have been passed within three years prior to the credit application.
  • The minimum additional elements to be completed by an ACCA will be one option paper (of which they can choose P4 CT) and the E-Assessments.

Key dates

Exams are held twice a year in May and November. The closing date for the May examination is 28 February and for the November examination it is the 31 August. In exceptional circumstances Council may, at its absolute discretion, accept an application for late entry (for one month only after the closing date) on payment of an additional fee, currently £100.

Forthcoming examinations will be held on the following dates at centres around the country:

3 and 4 November 2015

Students wishing to sit the May examinations must be registered as a student by the end of the previous October.Those wishing to sit the November examinations must be registered as a student by the end of the previous April

Exam results

Students are notified of examination results in July for the May examination, and in January for the November examination