Registration

Registration requirements
If you are registering for student membership, a cheque for the registration fee of £110 (for 2009) must accompany all applications for registration. This is non-refundable.
The registration period currently lasts for 5 years. The only requirement is that you should have reached the age of 16. We would advise that you will need a reasonable standard of English and Mathematics in order to pass the exam.

Code of Conduct for Students
Students are expected to maintain the same professional standards and are subject to the same disciplinary processes as members. Students should follow the Association's Code of Conduct, which is set out in the Professional Rules and Practice Guidelines. This can be found on the website. Students who break the rules and guidelines could face disciplinary action by the Taxation Disciplinary Board. Further information can be found here.

Sponsors
Every application for student registration must be supported by a statement from one sponsor, who can certify that:

• the applicant is personally known to them
  
• the particulars given on the form of application are true and correct statements
  
• they recommend the applicant to Council as a fit and proper person for studentship or election to membership.

The sponsor must be any of:

• a member of The Association of Taxation Technicians or The Chartered Institute of Taxation
  
• holder of a recognised accountancy or legal qualification
  
• a member of The Chartered Institute of Bankers
  
• an HMRC Inspector of Taxes or surveyor at Grades HO, SO, grade 7 or grade 6
  
• holder of the Society of Trust and Estate Practitioners (TEP) qualification
  
• the applicant's current or previous employer or business partner in a relevant occupation
  
• the head of a secondary or higher education establishment which the applicant has recently attended, if the applicant is aged under 21.

Council may accept other sponsors at its absolute discretion.
Your sponsor must also sign your application form if you are re-registering as a student.

Refusal of Registration
Council reserve the right to refuse any student registration application without assigning any reason to the refusal or cancellation. An appeal against a decision to refuse an application may be made to the Taxation Disciplinary Board.

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