In addition to passing the examination, you will also need a minimum of 2 years' experience, either part-time or full-time, working in taxation or in any other occupation which entails an element of UK taxation and be a fit and suitable person for admission. You will need to send a self-certified statement of your working experience.
Your sponsors must be:
- a member of the Association of Taxation Technicians or the Chartered Institute of Taxation, or
- a member of a recognised professional accountancy or legal body, or
- a HMRC Inspector of Taxes or Surveyor at Grades HO, SO grade 7 or grade 6, or
- a member of the Society of Trust and Estate Practitioners or
- the applicant's current or previous employer, or business partners in a relevant occupation.
To satisfy the examination requirement for membership you will need to hold, or be entitled to hold, three valid Certificates of Competency (including the two compulsory Certificate papers), plus passes in the two computer based exams at the date that you make your application for membership.
Entrance fee, annual subscription and sponsors
An application for membership must be made on the appropriate form, and be accompanied by the names and contact details of 2 sponsors. Your application must be accompanied by the entrance fee plus a proportion of the annual subscription for the year of admission. Members of the CIOT who wish to apply for membership will receive a reduction in the annual subscription fee for ATT.
Details of all subscription rates and fees can be found here.
Please apply online here.