Credits (Exemptions)

Adding to your accountancy qualifications with a specific qualification in taxation can also add significantly to your worth in the job market. It will make you more valuable to your current employer by being able to offer a greater range of skills and expertise. Most people who are looking to begin their qualifications in taxation choose the Association of Taxation Technicians’ ATT qualification.

If you already have some qualifications you may not have to take all of the exams in the ATT qualification. You may be entitled to credits (exemptions) which means that you will start your studies at the right level for your knowledge and skill.

Credits from one or more of the papers are available to those who meet the criteria as set out in the tables below.

Notes

  • You may apply for a credit separately.
  • You must apply for your credits before the closing date for your final written paper if you are sitting in a modular way or all papers at one sitting.
  • The awarded credit will be valid for three years from the first sitting of a written paper, and renewable for any number of three year periods, subject to certain conditions. For full details please refer to the Credits section of the ATT Prospectus.
  • ATT reserves the right to change its credit policy at its discretion.

You can apply for a credit, here.

View our Frequently Asked Questions, here.

You can download a PDF credits brochure, here.

ACA - ICAEW*

PAPER PASSED

CREDIT

FEE

Institute of Chartered Accountants in England and Wales

Principles of Taxation - Certificate Level

(Previously Principles of Taxation - Professional Stage, Knowledge Module)

and

Financial Accounting and Reporting - Professional Level

(Previously Financial Accounting - Professional Stage, Application Module)

Paper 2 – Business Taxation & Accounting Principles

£135 

 

Tax Compliance - Professional Level

(Previously Taxation - Professional Stage, Application Module)

Paper 2 – Business Taxation & Accounting Principles

£135 

 

Business Planning: Taxation - Professional Level

(Previously Business Reporting and Business Change - Advanced Stage)

Paper 4 - Corporate Taxation

£135 

ACCA

     
Association of Chartered Certified Accountants

F6: Taxation

(Previously 7 Tax Framework or 2.3 Business Taxation)

Paper 2 – Business Taxation & Accounting Principles

£135 

 

P6: Advanced Taxation

(Previously 11 Tax Planning or 3.2 Advanced Taxation)

Only the UK variant version of these papers grant eligibility for the credit.

Exemption from F6 by virtue of academic study does not constitute a pass for credit purposes.

Paper 1 – Personal Taxation

and

Paper 2 – Business Taxation & Accounting Principles

£135 each

AAT

Full Members only

   
Association of Accounting Technicians

Business Taxation Computations module

(Previously, Unit 18, Preparing Business Taxation Computations)

Paper 2 – Business Taxation & Accounting Principles

£135 

CIOT

     
Chartered Institute of Taxation

Advisory Taxation of Individuals

Paper 1 - Personal Taxation

£135 

 

Advisory Taxation of Owner-Managed Businesses

Paper 2 - Business Taxation & Accounting Principles

£135 

 

Advisory Advanced Corporation Tax

Paper 4 - Corporate Taxation

£135 

 

Advisory Inheritance Tax, Trusts & Estates

Paper 5 - Inheritance Tax, Trusts & Estates

£135 

 

Advisory VAT on UK Domestic Transactions, IPT and SDLT

Paper 6 - VAT

£135 

 

Advisory VAT on Cross-Border Transactions & Customs Duties and either;Awareness OR Application and Interaction

Paper 6 - VAT

£135 

HMRC

     
HM Revenue & Customs

If you who have satisfied the examination requirements for prospective fully trained inspectors on the TPDP Tax Professional Development Programme (or previously FT2/CPT/IDP or ITS2)

Paper 2 - Business Taxation & Accounting Principles

and

Paper 4 - Corporate Taxation

£135 each

 

If you have completed the VAT Legal and Technical Training

Paper 6 - VAT

£135 

IATI

Full Members only

   
Accounting Technicians Ireland

Passed all exams with over 50% in each paper

Paper 2 – Business Taxation & Accounting Principles

£135 

ICAI**

     
Institute of Chartered Accountants in Ireland

ICAI Taxation II paper (CAP2 level)

Paper 2 - Business Taxation & Accounting Principles

£135 

 

ICAI FAE Elective – Advanced Taxation paper

Both the ICAI credits are only available to those who have sat the Northern Ireland variant

 

Paper 2 - Business Taxation & Accounting Principles

and

Paper 4 - Corporate Tax

£135 each

ICAS

     
Institute of Chartered Accountants in Scotland

ICAS Taxation Papers (TPS Level)

Paper 2 - Business Taxation & Accounting Principles

£135 

LPC / BVC

 

   
Solicitor or Barrister or Advocate in the UK or Republic or Ireland

If you have passed the examination requirements to become a solicitor or barrister or advocate in the UK or Republic of Ireland (LPC/BVC/BPTC)

Computer Based Examination in Law

£80

STEP

     
The Society of Trust and Estate Practitioners

If you have passed (a) the Taxation of Trusts and Estates paper within the STEP diploma programme

OR

(b) the fast-track STEP diploma for accountants and tax practitioners (trusts and estates)

 

Paper 5 - Inheritance Tax, Trusts & Estates

£135 

*For part-qualified members the papers need to have been passed within three years prior to the credit application.

**Only available to candidates who sat the Northern Ireland variant.

University Courses

The ICAEW work in partnership with the universities listed below that deliver four modules which form part of the professional level of the ACA. This partnership involves an ACA examiner working with the university to approve the exam to ensure that it is equivalent in all respects to the ACA exam.

It is important to note that simply passing the module is not sufficient for an ICAEW credit. Each pass requires a minimum mark. The university modules need to have been passed within three years prior to the credit application.

BPP MODULE NAME AND NUMBER PASS MARK CREDIT FEE
 

Tax Compliance
(Graduate Diploma in Accounting)

55% Paper 2 - Business Taxation & Accounting Principles £135
 

Business Planning: Taxation
(Graduate Diploma in Accounting)

55%

Paper 4 - Corporate Taxation

£135
LIVERPOOL        
 

ACFI 212 Tax Compliance
(2015 graduates onwards)

55% Paper 2 - Business Taxation & Accounting Principles £135
 

ACFI 305 Advanced Taxation
(2015 graduates onwards)

55%

Paper 4 - Corporate Taxation

£135
MANCHESTER METROPOLITAN        
 

5M67 0201 Tax Compliance
(2015 graduates onwards)

55% Paper 2 - Business Taxation & Accounting Principles £135
 

5M67 0202 Business Planning: Taxation (2015 graduates onwards)

55%

Paper 4 - Corporate Taxation

£135
NEWCASTLE        
 

ACC 2061 Principles of Taxation and Tax Compliance Paper A

and

ACC 3057 Financial Accounting and Reporting 

50% Paper 2 - Business Taxation & Accounting Principles £135
 

ACC 2061 Principles of Taxation and Tax Compliance Paper B

55% Paper 2 - Business Taxation & Accounting Principles £135
 

ACC 3056 Business Planning: Taxation

55%

Paper 4 - Corporate Taxation

£135

 

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