Following member feedback we introduced two new membership bands in 2023; a reduced fee for members on a low income, and a life membership rate for retired members who have reached the state pension age.
Reduced rate - not working (£77)
The Reduced membership rate is offered on a temporary basis to members who are not working, and includes all of the literature included in a full rate membership, such as our magazine, Tax Adviser, and the annual copy of the Annotated Finance Act and Tolley's Tax Guide.
To be eligible for the reduced rate, one of the following reasons must apply to you:
- Temporarily on a career break for domestic or other reasons (including maternity leave, full time study, or illness)
- Unemployed
Reduced rate - low income (less than £20,319) (£139)
- The reduced low income subscription rate for 2025 is available to members whose 'net income' (as defined by s.23, Income Tax Act 2007 in Step 2) is less than £20,319 in the tax year ending 31/03/2024, who don't expect any significant increase in income for 2025. 'Net income' is defined as the sum of all the component parts which make up a member's 'total income' less all the reliefs to which a member is entitled but before the deduction of any personal/blind person's allowance.
- Reduced rate low income membership includes all of the literature included in a full rate membership, such as our magazine, Tax Adviser, and the annual copy of the Annotated Finance Act and Tolley's Tax Guide.
Retired with literature rate (£139)
The Retired with literature membership rate allows the member to use the designatory letters ATT, but assumes that the member has retired. Retired members are not required to undertake CPD. The Retired with literature membership rate includes all the literature included in a full rate membership, such as Tax Adviser and the annual copies of the Annotated Finance Act and Tolley's Tax Guide.
Retired without literature rate (£20)
The Retired without literature membership rate allows the member to use the designatory letters ATT, but assumes that the member has retired. Retired members are not required to undertake CPD. The Retired without literature membership rate does not include Tax Adviser or the annual copies of the Annotated Finance Act or Tolley's Tax Guide.
Life membership rate (£200)
Retired members who have reached the state retirement age by 31/12/2024 are eligible to apply for Life Membership. Life Membership offers the same benefits as the Retired without literature membership but is a one-off fee.
To apply to change rate, please fill in the form below.
Please note we will contact you once your record has been updated.