How it works

The route consists of five different stages:

  1. Core knowledge 1
  2. Core knowledge 2
  3. Principles of Accounting, Law and Professional Responsibilities & Ethics examinations
  4. Advanced Technical Knowledge
  5. Application and Professional Skills

The student will be eligible for ATT membership after passing exams in stages 1-3.

Core knowledge 1

Students will sit two ATT papers of their choice.  There will be complete flexibility as to which papers are taken.

A pass or exemption in both ATT papers are valid indefinitely.

Core knowledge 2

Students can either sit a third ATT paper, or the CTA Awareness paper.  Note - the modules taken at Awareness cannot be the same as those taken at CTA Advanced Technical stage. If students have not yet made a decision about which Advanced Technical papers they plan to sit, they may wish to take a third ATT paper to give them the most options for the CTA Advanced Technical papers.

Note - students can choose to sit the Core knowledge 2 paper (for example. the CTA Awareness paper) at the same time as the two Core knowledge 1 papers.  However, the Core Knowledge 2 paper cannot be sat on its own ahead of Core knowledge 1.

A pass is valid for seven sittings following the sitting the paper was passed at, whilst any exemption claimed will be valid indefinitely.

Principles of Accounting, Law and Professional Responsibilities & Ethics examinations

This stage comprises three examinations, which are assessed as Computer Based Examinations (CBEs). These examinations are a core part of the ATT and CTA qualification so must be passed before ATT membership can be achieved.  All three examinations must be passed before you can enter for your final CTA paper.

At this point, students are eligible for ATT membership provided they have also achieved two years’ practical experience in taxation.

Advanced Technical Knowledge

In this stage, students sit two CTA Advanced Technical Papers.  If a student has already taken three ATT papers, then the student can choose freely which Advanced Technical papers they wish to take.

If the CTA Awareness paper has been taken, then the Advanced Technical papers must cover different specialisms.

A pass is valid for seven sittings following the sitting the paper was passed at.

Application and Professional Skills (APS)

Students can select whichever case study question from the APS paper they prefer.

When all the elements of the Tax Pathway have been completed, together with three years’ relevant recent professional work experience, then the student is eligible for membership of the CIOT.

A pass is valid for seven sittings following the sitting the paper was passed at.