We recognise that ATT students tend to lead busy lives, in many cases combining studies with full-time tax careers. Therefore, you may not be able to sit the exam you have entered for. Here you will find more information on how to change or cancel your exam entry.
Change your exam choice
You may change the exam you’ve entered for at any point before the late exam entry period closes, subject to a £15 admin fee. You cannot change your exam paper after late entry closes.
To change your exam paper, please email [email protected].
Defer or cancel your exam entry
Defer your exam
If you can no longer sit your exam, you can defer your exam entry to the next session. This means that we will move your booking so that your exam takes place six months later, in the next exam session. Please note that exams, guaranteed or emergency can only be deferred once. Exams cannot be deferred consecutively.
You can request to defer your exam entry up to 14 days after the exam entry deadline. More detail is provided below on how to apply, and any admin fees.
If your employer is paying for your exam entry, the exam fee is not deferred and is still payable when your invoice is received.
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Guaranteed deferral
You have until 14 days after the exam entry closing date (or 14 days after the late exam entry closing date if you paid the late entry fee) to defer your exam entry to the next session, free of charge.
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Emergency deferral
You may be able to request an emergency deferral, where your exam entry is deferred to the next session in recognition of exceptional circumstances, as outlined below.
When applying for an emergency deferral, you will be asked of your circumstances and to upload any relevant documentation (such as medical evidence).
Complete the online form to defer your exam.
Cancel your exam
If you no longer want to sit the exam, you can cancel your booking at any point, but you may lose the exam entry fees you have paid. Before cancelling, you should carefully consider whether to defer your entry instead.
The guidance below explains how to cancel your exam entry, based on whether you paid for your entry, or your employer is paying for your entry.
Paid when submitting entry
To claim a refund for your booking, minus a £15 admin fee, you must request your refund within 14 days of completing your exam booking. The £100 late entry fee is not refundable.
Any cancellation after this date will result in you losing the exam entry fees you have paid.
Employer is paying (via invoice)
To cancel the invoice to your employers, you must request the cancellation within 14 days of completing your exam booking. There is a £15 admin fee to cancel your exam entry. The £100 late entry fee must be paid, if yours was a late-entry.
Any cancellation after this date will require you to pay the invoice for your exam entry fees.
Complete the online form to cancel your exam.
Exceptional circumstances
In some cases, you may require more support to change or cancel your exam entry. Find out more about what you should do if you are affected by the following:
Serious Chronic Illness
If you are unable to sit your exam due to a serious chronic illness (for example, heart disease, stroke or cancer) please email [email protected] for further advice on cancelling your exam entry.
Pregnancy or maternity leave
Pregnancy, giving birth or maternity leave may affect your ability to sit the exam as planned. Please complete and submit the online form to defer your exam entry.
COVID-19
If you or a close family member is diagnosed with COVID-19, we understand that it may affect your ability to sit the exam as planned. Please complete and submit the online form to defer your exam entry
Exam day emergency
If an emergency situation arises on, or immediately before your exam which prevents you from sitting (for example, you or a close family member is admitted to hospital, or death of family member) please complete and submit the online form to defer your exam entry.