May 2026 exam entry – important information
Due to an unprecedented number of exam bookings and limitations on remote invigilator capacity, the ATT has taken the decision to close exam entry for the May 2026 exam session. Exam entry is currently in the late entry phase and was scheduled to close on 19 March 2026. No further exam entries will be possible for the upcoming exam session.
Preparing for the May 2026 examinations – updated guidance
Stop press – calculators – change to previously published guidance:
Exam Regulations for May 2026 - published
Access Arrangements and Reasonable Adjustments
The deadline for Access Arrangements and Reasonable Adjustment applications is six weeks before the relevant exam. While late applications may be considered, we cannot guarantee to grant accommodations where applications are received after the deadline.
ATT Exams 2026 – access to resources during the examinations
Further to our update below on the ATT’s planned move to a new exam software supplier from the May 2026 examination session onwards, we have set out below the materials and resources that will be available to you during each examination session:
May 2026 Exam
Online access to HMRC manuals, online legislation and the Tolley study material which includes the relevant manual and the corresponding memory jogger. In addition, you will be able to take an A5 notebook into the exam.
November 2026 Exam
Online access to HMRC manuals, online legislation and the relevant Tolley study material which includes the corresponding memory jogger. You will not be able to take any notebook into this exam.
For the 2027 examinations onwards, the resources available will be online access to HMRC manuals and legislation only.
Please keep checking back to the ATT website for updates on the new exam software.
ATT Exams - new platform
Please note that the May 2026 examinations for the ATT will be held via a new examinations platform (Test Reach).
We will be providing more information and practice pages for you become accustomed to the new platform in the new year.
In the meantime, we wanted to let you know of two key changes for the May 2026 ATT examinations:
- The new examination platform will be live proctored (i.e. you will be monitored throughout the examination by a person via your web camera) and the exams will be conducted through a secure browser. To ensure all candidates are moved promptly into their examination, the ATT examinations will have staggered starts from 10:00 or 14:30 (unless you have reasonable adjustments, in which case your examination start time may be earlier). You will be notified in advance of your scheduled start time of the examination.
- Owing to the changes to the proctoring of the examinations, the ATT will be restricting access to some materials and websites for the May 2026 examinations onwards. At present, we can confirm that you will be able to access online legislation and the HMRC guidance online. In addition, you will be able to bring into the room where you are sitting your examination 1 A5 notebook in hard copy (this could be a notebook in which you have created notes or the Tolley Memory Jogger for example).
We will continue to provide information on these changes in the new year, and you are strongly advised to keep returning to this page for more information.
ATT Certificate Exams - format change from 2025
From May 2025 exams there is a change to the format of the ATT Certificate exams. The two main changes are:
- There will be no short form questions
- Accounting and Law will no longer be included in the Certificate exams. These subjects will continue to be examined via the Computer Based Exams (CBEs).
Further details can be found here.
The sample paper can be found here.
Main errors made by Candidates during the previous exam sessions
See the Online Exam FAQs for information on the most common errors candidates have made with their Online exams.
Looking at what errors were made previously is the best way to prevent you making the same mistakes for your exams in 2025.