Exam Technique 

Good exam technique can be the crucial difference between a pass and a fail in the ATT exams.

Your approach

The following is a tried and tested approach to maximise your chance of success.

Before the exam - preparation

1. Time allocation

Your exam is 3 hours 30 minutes long, so in theory there are 2.1 minutes per mark. However you need to build in a few minutes of reading time.

It may be sensible to reduce your mark allocation to something like 1.9 minutes per mark This time allocation gives a spare 20 minutes. This makes time for both reading and a little bit of wiggle room if your exam technique lets you down and you slightly overrun on a question.

So this means that

• 10-mark questions should take 19 minutes
• 15-mark questions should take 28.5 minutes
• 20-mark questions should take 38 minutes
• SFQs (worth 40 marks) should take 76 minutes

When tackling SFQs it may be better to think of it as four 10-mark questions each taking 19 minutes or two 20-mark questions each taking 38 minutes, in order to avoid overrunning on time for SFQs – 76 minutes is a long time!

If you know you will need more reading time then you may want to amend these timings (for example you may want to work to 1.8 minutes per mark)

2. Deciding where to start

Some candidates like to start with the short form questions (SFQs) and others with the long form questions (LFQs). In your practice exams you will decide your own preferred method.

In the exam

1. Reading time

There is no formal reading time for the exam, but you are strongly advised to allow yourself some reading time.

Even if you are going to answer the SFQs before attempting the LFQs, start the exam by skim reading the requirements of the long form questions (LFQs).

This will help you to identify the main topics that are being examined and the length of each question. Then quickly skim read the body of the LFQs.

This process will help you to decide the order in which you will attempt the LFQs. It is often sensible to start with your strongest question to ease you into the exam, and calm any nerves.

 2. Starting to write

If you are starting with the SFQs remember to stick to the timing mentioned above – breaking it down into smaller chunks worth 10 or 20 marks.

If you are unsure how to answer an SFQ at first read, highlight it within Exam4 and move on quickly. It is much better to earn marks quickly on questions that you can readily answer. At the end of your SFQ time allocation you can come back to answer highlighted questions, perhaps using legislation or open book to help you (but do not allow yourself to overrun on time).

3. Reading the requirements – LFQs

So far you have only skimmed the requirements to decide which LFQ to tackle first. Now it is time to start answering the questions.

Start timing for your first LFQ (eg 38 minutes for a 20 mark question).

DO NOT start by reading the whole question! You would be reading aimlessly without any focus on the requirement.

So start by reading the requirements again and highlight key points – for example what do I need to do? (calculate, explain, state); who is the taxpayer?; are there important dates?

4. ‘Actively’ read the question

With the requirements in mind, read the question actively by:

• Highlighting important points (dates, people, elections etc)
• Writing initial notes under the relevant divider in Exam4

5. Re-read the requirements

This will help to refocus on which parts are easy to answer and which parts will require more time. Identify which parts will need a pro forma (setting up tables within Exam4 are strongly advised for these parts – practise doing this).

6. Answer easier parts of a question first

You MUST gain some easy early marks by tackling the easier parts first (it doesn’t matter how you get to 50%, but the sooner the better!)

7. Presentation

Our examiners, who mark your exam, have (as you would expect) great tax knowledge, but in the exam imagine they know nothing. So

• Lay computations out clearly
• Label each figure in a computation
• Show your workings (a final number may be wrong but there could be marks for some of the workings)
• Explain points clearly ( for example ‘carry losses forward’ gets no marks. Which losses? Carry forward against what profits? For how long?)
• Use subheadings to break up the answer
• Make one point per sentence
• Have no more than four sentences per paragraph

The examiners want you to pass – so make their marking job as simple as possible.

8. Time allocation

Always keep an eye on your timing.

Once you have used your allotted time stop that question and move on to the next.

Remember it is always easier to gain the first few marks in a question than the last few marks – so make sure you attempt them all.

If you do fall into a time warp and overrun after say the first LFQ then recalculate your minutes per mark. Reduce your time available for each remaining question to ensure that you still attempt all questions.

Conclusion

Exam technique is a vital part of passing exams. It is not easy and so you MUST attempt as many exam-standard questions (to time) as possible.

Each time you practice an exam standard question, time it and note where you are up to when the time is up. Then continue to work until you have finished your answer.

When you mark it, note the difference between the marks that you were capable of getting in the time, and the marks if you could have got if there were no time constraints.

Were both marks a pass? If the answer is ‘yes’ then that’s fabulous. If not keep practising and the answer will eventually become ‘yes’.

The key to success is to practise, practise, practise.

 

This article is provided by the ATT Chief Examiner