The ATT in partnership with Tolley Exam Training offer short online Level 2 Foundation Qualifications in:
- Personal Taxation
- Business Taxation
- VAT Compliance
- Transfer Pricing
Find out more in our ATT Foundation Qualifications video
ATT Transfer Pricing Qualification
Registration Process and Fees
You will have to follow these steps to complete a Foundation Qualification:
- You must first register as a Foundation student here. If you are registering for another subject, log into your existing account here and click on the Education link in the top menu bar to start a new application and select another subject. The cost of this is £60.
- Once you have registered on the link above, you can then purchase the materials from Tolley Exam Training. The cost of this is £380 (+£38 VAT) per Foundation Qualification.
- You then sit the modules on-screen with Tolley Exam Training.
- When you have passed all the modules with Tolley Exam Training, you must then register as a Final Certificate Examination student. To register, log into your existing account here and click on the Education link in the top menu bar, start a new application and select the Final subject. The cost of this is £110.
- Contact Tolley Exam Training to sit your Final Certificate Examination. Once you have passed your Final Certificate Examination, the ATT will automatically send you a Foundation certificate.
Total Cost: £588 (inlcuding VAT) per Foundation Qualification
Please note that the above fees are applicable per Foundation qualification and the name on your certificate will be the name you entered upon registering in Step 1 above. If you have entered your details incorrectly, the ATT reserves the right to charge an additional £50 if you request a replacement certificate (plus postage and packaging if the certificate needs to be sent to an address outside the United Kingdom).
Materials
Once you have passed the four modules you then have to complete the Final Certificate Examination.The materials are only available from Tolley Exam Training. For information about the materials, please click here.
Who are they for?
The online Foundation Qualifications are ideal for those who:
- Work in tax
- Work in accountancy
- Work in related professions
- Wish to increase their knowledge in an area of tax
Subjects examined within the Foundation Qualifications include: (click on the qualification to download the information)
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Foundation in Personal Taxation
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Foundation in Business Taxation
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Foundation in VAT Compliance
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Foundation in Transfer Pricing
If you have any queries on the content of any of the Foundation qualifications, please email [email protected]
Why study Foundations?
The four Foundation Qualifications are all independent from each other and can be studied in any order and you may choose to study for any number of Foundation qualifications. Foundations provide excellent introductory knowledge in the above areas. Ideal for those who want some background knowledge, or are thinking of getting into tax. Foundations suit those starting out in tax who maybe are not ready for the ATT examinations just yet.
Foundations are also ideal for those who work in a complementary area to tax and want to expand their business skill set with additional and up to date tax knowledge.
How do I study for a Foundation qualification?
Foundations provide self-directed study giving students the opportunity to take responsibility for their study and study at a time that suits them because the exams are available online. There is no need to book a particular sitting, students simply sit the exams when they are ready.
The study materials have been written with self-directed study in mind. The manuals are in simple language and explain the concepts before digging into the tax. So for Business Taxation, there is are explanations of what a sole trader business is, what a partnership is, what a set of accounts are, what a profit and loss account is, before getting into the tax.
Each Foundation is broken into four Modules (A-D)
Students study a module in the manual, try some questions from the question bank, then move onto online tests. There is an online Mock to practice, then an online Module Exam. Module Exam A, when passed, will unlock the next module B and so on. Once the whole study manual has been worked through there is a final online Mock covering A-D and a final Certificate Examination which leads to the Certificate from the ATT.
There is further guidance in the 'How to Pass' guidance document.
Do Foundations give an exemption from ATT?
The Foundations do not provide any exemptions for the ATT examinations. However, they do give background knowledge to areas covered in some of the ATT written papers and in that sense, Foundation students have a head start on the ATT qualification as they will be expanding their existing knowledge rather than learning all brand new concepts.
Can the Foundations count towards Continued Professional Development (CPD) requirements?
Yes, studying for Foundations does count towards your annual CPD.
More information?
For more information on the materials to prepare for the Foundation Qualifications, please click here.