Full details of all available exemptions, and how to apply, can be found here.

Full details of all available exemptions and the eivdence required can be found here, including how to apply. 

No.

An application for an exemption must be made and a fee paid. You will also need to provide evidence of the relevant qualifications.

No.

However, you must apply for your exemption(s) before you enter for your final written exam(s).

No, if you have attempted an ATT paper and failed it, you cannot retrospectively apply for an exemption from that paper, even if you have the necessary qualifications.

Yes.

The up-to-date fees can be found here.

Yes.

We will try to process your exemption application within a week of receiving it, except in very busy periods when it may take a little longer (for example during the week of the exams).

You can email the Education Team at [email protected] for queries regarding the status of an application. H

owever, please note it may take up to 10 working days for an exemption application to be approved.

To pass a written paper, you are required to achieve 50% of the total marks available.

To pass a Computer Based Examination (CBE), you are required to achieve 60% of the total marks available.

You can find these here.

For full information, click here.

Take care to select the correct option when booking as this cannot be amended later.

For full information, click here.

You can find the current fees here.

The examination entry deadline for May is 28 February.

The examination entry deadline for November is 31 August.

An application for late entry (for one month only after the closing date) is accepted on payment of an additional fee, currently £100.

You do not need to be employed to be an ATT student, but you will need to provide details of a reference such as a previous employer or someone who is a member of a professional accounting or legal body. Your reference is supporting your registration application and is not necessarily financing registration or examination costs.

For each written paper examination, check here to make sure you have the most up to date information.

Each Computer Based Examination (CBE) is one hour in length.

You must have signed photo identification in the form of a drivers licence or passport.  You will be required to take a photo of this - and a "selfie" - when loading up Exam4 to sit your exam(s).

The name on your photo identification should match the name we have on our records. If it does not, please contact the Education Team in advance of sitting an exam to avoid confusion on the day.

Please see below on what identification you need for the Computer Based Examinations (CBEs).

The examinations will refer to the Finance Act of the previous year e.g. May and November 2021 will be based on Finance Act 2020 

You can sit a paper as many times as you wish.

Exam passes are valid for three years.

Nothing, you can book in for another exam the following sitting.

You are marked as absent but it has no bearing on your student status.

You need to re-apply and pay the fee by the closing date for the exam sitting you wish to sit.

You will only be automatically entered if we have confirmed to you that your entry was carried forward.

You can find detailed information on withdrawing from the written exams and deferrals here.

You should contact us in writing as soon as possible to explain your individual circumstances.

You can apply and find further details regarding extra time and/or alternative arrangements here.

Yes.

Pass lists are posted on the ATT website at 8:30am on the morning of the results day. Result emails are then sent with the marks you achieved.

If you have been successful in completing the examination requirements for membership you will receive a hard copy of your results letter in the post together with a letter from our Membership Team. Results are usually published 11 weeks after the exam.

The Association does not disclose the Distinction criteria, other than candidates must meet an exceptional level of performance in a paper in order to be awarded a Distinction.

We do not have a re-mark facility but rather a recheck option where the addition of marks and administrative procedures are checked again. You can apply and find further details here.

We are unable to provide feedback on individual examination performance.

You can, however, find examiners' comments and suggested answers here.

No.

The exam answers remain the property of the Association and will not be returned to any candidate under any circumstances.

The Syllabus is updated on an annual basis in line with the Finance Act.

The same Finance Act is examined for every May and November sitting.

The examinations will refer to the Finance Act of the previous year e.g. May and November 2021 will be based on Finance Act 2020 

The syllabus can be found here.

Past papers can be found here.

You can, but you will not be studying from the material that will be examined and that may disadvantage you. We do not preclude you from doing this.

You can buy the three manuals for the Computer Based Examinations (CBEs) from our online shop.

• Essential Law for Tax Practitioners,
• Principles of Accounting, and
• Professional Responsibilities & Ethics for Tax Practitioners

Materials for the written examinations can be purchased from your course provider.

No, the Association is the examining body for the ATT examinations and does not run courses, nor provide course materials. You can find a list of course providers here.

The only publications produced by the Association are the “Essential Law for Tax Practitioners”, "Professional Responsibilities and Ethics for Tax Practitioners" and “Principles of Accounting” manuals. These can be purchased through the ATT online shop here.

To pass a CBE, you will need to score 60% of the available marks.

CBEs are available on demand.  To book a CBE, you must be a current ATT student.

If you are registering as a student for the first time, then you will need to allow for a 21 day period before you can book your exams.

For more information on the options for sitting your CBE - either at a Prometric test centre of a remote CBE using Prometric's remote software ProProctor - click here.

All questions are drawn from the latest editions of our CBE Study manuals which can be purchased from our online store here.

A free supplement is available if you intend to sit the Law CBE according to Scots Law.  Email [email protected] to get your copy if you are sitting Scots Law.

No. The main difference is that the Accounting CBE is 40 questions in 60 minutes, whereas for Law and Ethics it is 50 questions in 60 minutes.

For the Accounting CBE only, you are able to take in a basic calculator (Non-Accounting, Non-Scientific) if sitting in a test centre or have one available on your workstation if you are sitting a remote CBE.  Please note there is a calculator onscreen available for use with every single question, so you do not have to have a physical calculator with you if you do not want one.

Yes, click here for the Sample CBEs in Law, Ethics and Accounting.

The Sample CBEs last for 60 minutes each and you will need to correctly answer 60% of the questions set in order to pass.

These questions have been withdrawn from the live bank of questions and chosen to give you the same spread of topics as you will face in the real exam. These will give you the best indication of whether or not you are ready to sit the examination. Try to attempt the examination without your learning materials and see if you can score 60% in the permitted time.

These Sample CBEs are made available to you solely for the purpose of assessing your proficiency level and the mark you achieve will not be recorded. You are expressly prohibited from publishing, reproducing or transmitting this examination, in whole or in part, without the express written permission of the Association of Taxation Technicians.

Please see full list of accepted exemptions here.

Each of the CBEs will be of one-hour duration and made up of a mixture from four different question types:

1. Multiple choice questions – where you will be required to identify one correct response from a choice of four.

2. Multiple response questions – where you will be required to identify several correct responses from a choice of four.

3. Drop and drag questions – where you will be required to drag the relevant answer to the correct location (called a “drop zone”) onscreen.

4. Select from a list questions – where you will be required to identify the correct response from the options presented in the drop down box.

Each question type is worth one mark. You will be allocated the relevant number of questions to answer within the 60 minutes permitted for each CBE. At least 60% of the responses to the questions must be correct to pass each CBE. There is a short tutorial before the start of each CBE in order to allow you to familiarise yourself with the format. 

In advance of your exam, the best way to familiarise yourself with both the style, and type, of questions and how you will be tested on the day, is by watching the tutorial video here.

No.

However, your passes in the CBEs will be valid for nine sittings and you must be a registered active student in order to sit these exams.

No, but you need to be aware that you need to complete all the CBEs before you can enter for your final written CTA paper. 

You will of course need to have passed (or obtained exemptions) in all the CBEs as one element of being eligible to become a member of the ATT.

For full information, click here.

Important - if you need to sit the Law CBE according to Scots Law, you must contact us in advance to ensure that this option is made available to you.

Take care to select the correct option when booking as this cannot be amended later.

Please ensure that you are accessing the correct webpage (booking pages for ATT or Tax Pathway students are different.) You must also have a valid student registration.

Please also make sure you have entered your correct student number and the first four characters of your surname. Also ensure that you have not entered all of the letters of your surname in capitals.

If you are still experiencing technical issues, please contact the Education Team via email: [email protected] or telephone: +44 (0)20 7340 0551.

Yes, you may do so via the reschedule option on the online CBE booking system, although this will incur a charge as follows:

• If request made more than 29 days before original appointment date - no charge.

• If request made between 5 and 29 days of original appointment date - £15 charge per CBE rescheduled.

• If request made less than 5 days before original appointment date - £30 charge per CBE rescheduled

CBEs cannot be rescheduled on the day they are due to take place. 

You may print a receipt or have one emailed to you, through the Prometric website. To obtain a receipt select the "Confirm my test" icon provided on the right-hand side of the Prometric ATT welcome page. 

You will then be prompted to enter your 16-digit CBE booking confirmation number which begins with 8800 (do not enter the hash symbol) and the first four letters of your surname. You can then choose to select the option of printing your receipt from the webpage or requesting for the receipt to be emailed to you.

The ATT cannot issue receipts for this transaction, as the payment is processed through the Prometric billing system and website.

Do not book a CBE until your application has been approved.

Please complete the application for alternative arrangements form.

All Prometric test centres have step-free access for wheelchair user, however if you require anything specific, please contact the Education Team prior to your appointment date.

Also see the Q and A below.

If you have a condition that may require alternative arrangements, please contact us, we will liaise with the test centre to ensure measures are put in place or to ensure your proctor is aware if you are sitting remotely.

An example might be if you are diabetic and need access to a snack during the exam or blood sugar monitoring equipment. Advanced notice is always required otherwise this will not be permitted.  Please contact the ATT Education Team before you book your CBE examination. If you require additional time for the examinations, please refer to the above information. 

You must bring valid government issued photographic ID containing your signature e.g. passport or photo provisional/driving licence. 

The name on your ID must match the name registered on your ATT student record.

Failure to provide this will result in entry to the centre being refused and a full forfeiture of  your exam fee(s). This rule will be strictly enforced.

You should still present yourself at the test centre as it is possible that you may still be able to sit your CBE should a vacant test slot be available. However, if you are late for your appointment and the centre has no available slots then you will be unable to sit the CBE and will forfeit your fee.

You should aim to arrive at the centre at least 15 minutes prior to the appointment time in order to allow time for the compulsory identity checks before the CBE is due to start.

No - please direct all enquiries to the ATT Education Team by email at [email protected]  

Parking is not generally available at the test centres - it is suggested that you park in a nearby public car park or travel to the centre by public transport.

Lockers are provided for you to secure your belongings as only the required ID documents may be taken into the testing suite. The CBEs are closed-book exams; you are not permitted to use any textbooks, legislation or notes. You will be shown to your allocated workstation by the invigilator.

You must not bring any personal/unauthorised items into the testing room. Such items include, but are not limited to:

Drinks*, mobile phones,  outwear, hats, food, purses, briefcases, notebooks, pagers, watches, recording devices, and photographic equipment.

If you need access to an item stored in the test centre during a break, such as food or medicine, you must inform the invigilator before you retrieve the item. You are not permitted to bring your own tissues into the test room, if you require tissues please ask your TCA who will happily provide these to you.

You are advised not to take valuable belongings with you to the test centre, as neither Prometric, nor the ATT, will be liable for any loss of or damage to your possessions.

Please fully read your booking confirmation email prior to attending your exam.

* A water container is permitted as long as the bottle passes the security requirements. 

You will be provided with a note pad and a pencil. You will not be allowed to take in things such as pens and pencils. 

For the Accounting CBE only, you are able to take in a basic calculator (non-Accounting, non-Scientific), but please note there is a calculator onscreen available for use with every single question.

You are permitted to take water and drinks into your exams as long as the following points are followed.

• The bottle must have all labelling removed. If the label cannot be removed then it cannot be allowed into the room

• No bottle will be allowed if it has a large non- transparent lid attached.

• Only bottles listed above are allowed and no others such as cups, cones or cans are allowed in the test room at all.

• The bottle must be kept viewable at all times

• If any candidate refuses to remove labelling then the bottle will not be allowed into the test room.

• Candidates will also be advised that they are NOT allowed to remove lids from bottle (or sports bottles) and only permitted if it is removed to take a drink. (This should only impact personal bottles or sports top bottles).

• The bottles will be inspected as part of the enhanced security procedure.

If you need to use the lavatory or take any medication during the CBE, you should raise your hand to alert the invigilator. You may leave the test area temporarily but the allowed time for the test will continue to elapse while you are away.

Please note you cannot bring anything for consumption - food, drink* or medication - into the testing area. Any medication should be taken before the test starts or by leaving the test area during the CBE.

* Approved water containers only.

You will be asked to remove your watch and leave it in the secure locker allocated to you.

You may also be asked to remove items that could cause a distraction to other candidates, such as bangles and ornate jewellery.

If you attend the examination with a scarf (or similar outwear), you must keep this on your person during the examination.

As well as checking your ID documents, you will be screened in a similar manner to airport security. This may involve the use of a metal detector, emptying pockets and asking you to roll up your sleeves and trouser legs.

Whilst these measures may seem intrusive, they are an essential part of the process to ensure secure delivery of tests to all candidates and prevent the theft of intellectual property.

Please note, candidates with implanted medical devices are excused from the metal detector, however pregnant women will be required to undertake this security measure.

You will receive your result onscreen immediately after you have completed your CBE. You will also be emailed your score within 24 hours of sitting your exam. 

If you have not received this email within 24 hours of testing, please check your junk or spam folders.

This email can also be accessed via the score report portal, which is available to a candidate to check their own result.  Details of how to access the score report portal will be in the email you receive. 

Please note the ATT is unable to provide a breakdown of your results.

Please allow at least 24 hours and up to 72 hours before attempting to book a re-sit in order for your result to be processed fully.  Attempting to book earlier than this may result in your application being declined by the online booking system or an alternative examination option being available on the Prometric site, rather than the exam you have just sat.

You will not be able to book a resit of a given exam until this processing period has elapsed.

In the first instance, you should contact ATT Education Team by email at [email protected]. You must do so as soon as possible after sitting the CBE concerned.

Staff at the test centre will not be able to provide any feed on the content of the CBEs or your results.

No.  There is an online scratchpad you can use.

Please note the only CBE which you can have anything with you on your workstation to use is the Accounting CBE, where you can have a basic, non-scientific non-programmable calculator with you.  Please note that there is a calculator onscreen available with every question, so you do not need to have a physical calculator with you, but if it is your personal preference to have one you have that option for the Accounting CBE.

This is a necessity for remote exams and security is tight to prevent cheating so that the exams are fair for all students.

This is why you have to ensure your room environment and workstation comply with the rules in the ProProctor User Guide which can be found here.

Usually it will only be a few minutes, but please be patient as it could take up to 30 minutes or more at busy times.

Usually it will only be a few minutes, but please be patient and wait for the proctor to arrive.

Do not leave the screen at any point or your session may be terminated.

Yes.  Before you book, you must have read the “Appendix for Mac Users” in the ProProctor User Guide.

You should read this, which comes from the Prometric FAQs.

Failure to disconnect from a VPN is the main reason candidates cannot complete their remote CBE.  It is your responsibility to do this and you are reminded no refund will be given if you fail to complete your test.

No.  Your CBE session will be ended immediately if you leave the screen for any reason.

This rule will be strictly enforced.

They will watch you via your webcam – think of it as being the same as having an invigilator in a test centre.