About the Examinations

For Tax Pathway candidate examination paper choices please visit the hub.

Compulsory Written Papers

  • Paper 1 Personal Taxation 
  • Paper 2 Business Taxation & Accounting Principles

Optional Written Papers (must choose one)

  • Paper 3 Business Compliance
  • Paper 4 Corporate Taxation
  • Paper 5 Inheritance Tax, Trusts and Estates
  • Paper 6 VAT

Compulsory Computer Based Examinations

  • Computer Based Examination in Law
  • Computer Based Examination in Professional Responsibilities & Ethics

 

To complete the ATT exam requirements you must complete Papers 1 and 2, your choice of one of the option papers and the two Computer Based Examinations in Law and Professional Responsibilities & Ethics. Please note that the ATT option papers, which are Paper 3 Business Compliance, Paper 4 Corporate Taxation, Paper 5 Inheritance Tax, Trust & Estates and Paper 6 VAT, are sat at the same time (the morning of the second day of the examinations) and therefore it is not possible to sit more than one option paper at an exam sitting.

Questions may be set on the following:

  • Prospective legislation passed more than 5 months before the examination date even if it is not in force;
  • Matters which are not specifically listed in the syllabus but which are related to topics within the syllabus, e.g. accountancy principles for the computation of business income;
  • Matters which require a knowledge of taxes which are not specifically within the syllabus of a particular paper but are within the syllabus as a whole.

Questions will not be set which require knowledge of:

  • Any statute receiving Royal Assent or any statutory instrument made less than five months before the examination date;
  • With the exception of Inheritance Tax, any legislation repealed or superseded more than five months before the examination date;
  • Any case reported less than three months before the examination date.

Detailed syllabus information can be found within the Prospectus.

Examination Times

Each written paper examination is three and a quarter hours in length. The first quarter of an hour is designated as reading time.

Each Computer Based Examination is one hour in length.

Format and Syllabus

Written papers will contain a mixture of computational and written questions and no question choice. The short-form questions will carry marks of between two and four marks each and in total will account for 40% of the available marks. There will therefore be between 10 and 20 such questions in each paper. The remaining available marks will be accounted for by between three and five longer questions carrying from 10 to 20 marks each. Questions requiring a knowledge of law will normally attract between 10% and 15% of the available marks in each of the technical papers (either as an element of the questions or as a stand-alone question).

Examination Marks

To pass a written paper, a candidate is required to achieve 50% of the total marks available.

Failures

Those who fail a paper will be permitted to re-sit any subsequent examination, provided that they submit an examination entry form and fee at each attempt and are registered as a student at the time of re-sitting. However, Council reserves the right to limit the number of times a candidate may re-sit the examination.

Under no circumstances will correspondence be entered into with regard to any examination result.

Medals and Prize

The following medals and prize are awarded at each examination subject to the discretion of Council and the attainment of a satisfactory standard:

The Association Medal
The Association Medal is awarded to the candidate taking three papers at one sitting obtaining the best overall result including having passed both Computer Based Examinations.
The LexisNexis Prize
The LexisNexis Prize is awarded to the candidate taking three papers at one sitting for obtaining the highest total marks on those three papers.
The Ivison Medal
The Ivison Medal is awarded to the candidate obtaining the highest mark in paper 1 Personal Taxation.
The Jennings Medal
The Jennings Medal is awarded to the candidate obtaining the highest mark in paper 2 Business Taxation & Accounting Principles.
The Collingwood Medal
The Collingwood Medal is awarded to the candidate obtaining the highest mark in paper 3 Business Compliance.
The Stary Medal
The Stary Medal is awarded to the candidate obtaining the highest mark for in paper 4 Corporate Taxation.
The Kimmer Medal
The Kimmer Medal is awarded to the candidate obtaining the highest mark in paper 5 IHT, Trusts & Estates.
The Gravestock Medal
The Gravestock Medal is awarded to the candidate obtaining the highest mark in paper 6 VAT.
The Johnson Medal
The Johnson Medal is awarded to the candidate with the best overall performance when passing both the Professional Responsibilities & Ethics and Law Computer Based Examinations within a six month period.

Distinctions

Distinctions are awarded for exceptional performance. If you achieve the required level, you will be awarded a pass with distinction.