Exemptions

If you are a part or fully qualified member of any of the professional bodies listed below, you may be eligible for an exemption from an ATT exam. There are a couple of general points that you should be aware of regarding some exemptions:

Where another professional body offers exams covering non-UK taxation, exemption can only be considered where a paper set by that body has been passed covering the UK tax syllabus.

In some cases, reference is made to applicants who are fully-qualified members of the other professional body – this applies at the time of application for the exemption. In these cases, it is considered that full membership implies a significant achievement and an ongoing level of CPD.

Where exemptions are granted to such applicants, there is no time period within which the relevant paper set by that professional body must have been passed.

The exemption rules apply to officers of HMRC who have completed the relevant programme and are serving officers, and for 3 years after ceasing to be a serving officer.

How long do exemptions last?

For qualified members of a professional body/ serving officers of HMRC the exemption will not expire, provided they remain a member of the relevant professional body/ continue to serve as an officer of HMRC.

For part-qualified individuals, the exemption will expire 3 years after passing the relevant exam.

For individuals who are no longer members of the relevant professional body, the exemption will expire 3 years after ceasing to be a member.

For individuals who were serving officers of HMRC the exemption will expire 3 years after ceasing to be a serving officer.

How much do exemptions cost?

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

Apply for an exemption

Log into your account with your student number, here, and click on Apply for an Exemption.

Notes

Final written exam: You must apply for your exemptions before the closing date for your final written exam if you are sitting in a modular way or all exams at one sitting.

Previous attempt: 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.

The ATT reserves the right to change its exemption policy at its discretion.

ATT Structure

You can find the ATT Prospectus, which contains the structure of the ATT examinations, here.

View our Frequently Asked Questions

Association of Accounting Technicians (AAT)

Based on the AAT qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • AAT Level 4 exam qualified

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below ATT examinations to complete:

Three Written Papers

  • Paper 1: Personal Taxation
  • Paper 2: Business Taxation
  • Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
Association of Chartered Certified Accountants (ACCA)

Based on the ACCA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • ACCA exam qualified
Paper 2: Business Taxation
  • ACCA exam qualified 
  • Passed Advanced Taxation (ATX) (Previously 11 Tax Planning or 3.2 Advanced Taxation or P6)

only the UK variant version of these papers grant eligibility for the exemption.

Exemption from Advanced Taxation (ATX) by virtue of academic study does not constitute a pass for exemption purposes. 

 

  
Paper 1: Personal Taxation
  • ACCA exam qualified
  • Passed Advanced Taxation (ATX) (Previously 11 Tax Planning or 3.2 Advanced Taxation or P6)

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

Exemption from Advanced Taxation (ATX) by virtue of academic study does not constitute a pass for exemption purposes.

You can apply through the button below.

Online Portal

If the above exemption(s) are claimed, you would have the below ATT examinations to complete:

One Written Papers

  • Paper 3: Business Compliance or Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
Association of International Accountants (AIA)

Based on the AIA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • AIA exam qualified

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below ATT examinations to complete:

Three Written Papers

  • Paper 1: Personal Taxation
  • Paper 2: Business Taxation
  • Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics 
Accounting Technicians of Ireland (ATI)

Based on the ATI qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • ATI Diploma exam qualified or ATI Accounting Technician Apprenticeship exam qualified
Paper 2: Business Taxation
  • ATI Diploma exam qualified or ATI Accounting Technician Apprenticeship exam qualified with a pass in each paper. (NI syllabus).

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below CTA examinations to complete:

Two Written Papers

  • Paper 1: Personal Taxation
  • Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
Chartered Institute of Management Accountants (CIMA)

Based on the CIMA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • CIMA exam qualified

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below ATT examinations to complete:

Three Written Papers

  • Paper 1: Personal Taxation
  • Paper 2: Business Taxation
  • Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
Chartered Institute of Taxation (CIOT)

Depending on which CTA papers you passed, you might be eligible to claim exemptions from the below list:

Examination

Criteria: CTA written paper
Paper 1: Personal Taxation
  • Advanced Technical: Taxation of Individuals
Paper 2: Business Taxation
  • Advanced Technical: Owner-Managed Businesses
Paper 4: Corporate Taxation
  • Advanced Technical: Taxation of Larger Companies and Groups
Paper 5: Inheritance Tax, Trusts & Estates
  • Advanced Technical: Inheritance Tax, Trusts & Estates
Paper 6: VAT
  • Advanced Technical: Domestic Indirect Taxation
Paper 6: VAT
  • Advanced Technical: Cross-Border Indirect Taxation and either Awareness or Application and Professional Skills 

You can apply through the button below.

Online Portal

All ATT students are required to complete the below examinations unless claiming one or more of the above exemptions:

Three Written Papers

  • Paper 1: Personal Taxation
  • Paper 2: Business Taxation
  • Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)*

  • Law
  • Professional Responsibilities & Ethics
  • Principles of Accounting 

*If you hold valid passes from the CTA CBEs, you do not need to apply for an exemption from them as they will be automatically carried over, without charge, upon transferring/registering with the ATT. They will be valid for nine sessions from when they were passed at the CTA level.

 

Chartered Institute of Public Finance and Accountancy (CIPFA)

Based on the CIPFA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • CIPFA exam qualified

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below ATT examinations to complete:

Three Written Papers

  • Paper 1: Personal Taxation
  • Paper 2: Business Taxation
  • Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
HM Revenue and Customs (HMRC)

Based on your HMRC qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Paper 2: Business Taxation 
  • Successful completion of  TSP: Personal Tax stream

Paper 4: Corporate Taxation

 
  • Successful completion of  TSP: Corporate Tax stream
Paper 6: VAT
  • Successful completion of  TSP: VAT stream

You can apply through the button below.

Online Portal

n(s):

Examination

Criteria

Paper 2: Business Taxation 

Successful completion of  TSP: Personal Tax stream

Paper 4: Corporate Taxation

 

Successful completion of  TSP: Corporate Tax stream

Paper 6: VAT

Successful completion of  TSP: VAT stream

You can apply through the button below.

Online Portal

All ATT students are required to complete the below examinations unless claiming the above exemptions:

Three Written Papers

Paper 1: Personal Taxation

Paper 2: Business Taxation

Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Three Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
  • Principles of Accounting 
The Institute of Chartered Accountants in England and Wales (ICAEW)

Based on the ACA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • ACA exam qualified
Paper 2: Business Taxation
  • ACA exam qualified including a pass in the Tax Compliance exam.
Paper 4: Corporate Taxation
  • ACA exam qualified and passed ACA module Business Planning: Taxation

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below ATT examinations to complete:

One Written Paper

  • Paper 1: Personal Taxation

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
Institute of Chartered Accountants of India (ICAI)

Based on the ICAI qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • ICAI exam qualified

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below ATT examinations to complete:

Three Written Papers

  • Paper 1: Personal Taxation
  • Paper 2: Business Taxation
  • Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
Chartered Accountants Ireland (CAI)

Based on the CAI qualification, you might be eligible to apply for the following exemption(s):

Please note that both the CAI exemptions are only available to those who have sat the Northern Ireland variant

Principles of Accounting: Computer Based Examination
  •  CAI qualified
Paper 2: Business Taxation
  • CAI exam qualified (NI syllabus)

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below ATT examinations to complete:

Two Written Papers

Paper 1: Personal Taxation

Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

Law

Professional Responsibilities & Ethics

 

Chartered Accountants Australia and New Zealand (CAANZ)

Based on the CAANZ qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • CAANZ exam qualified (or previous equivalents of ICAA/ ICANZ exam qualified)

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below ATT examinations to complete:

Three Written Papers

  • Paper 1: Personal Taxation
  • Paper 2: Business Taxation
  • Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
Institute of Chartered Accountants in Scotland (ICAS)

Based on the ICAS qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • ICAS exam qualified
Paper 2: Business Taxation 
  • ICAS exam qualified

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below ATT examinations to complete:

Two Written Papers

  • Paper 1: Personal Taxation
  • Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
South African Institute of Chartered Accountants (SAICA)

Based on the SAICA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • SAICA exam qualified

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below ATT examinations to complete:

Three Written Papers

  • Paper 1: Personal Taxation
  • Paper 2: Business Taxation
  • Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
Solicitor or barrister (qualified in the UK – LPC or equivalent) or Scottish advocate

As a solicitor or barrister (qualified in the UK – LPC or equivalent) or Scottish advocate, you will be eligible to apply for the following exemption(s):

Examination

Criteria

Law: Computer Based Examination
  • Solicitor or barrister (qualified in the UK – LPC or equivalent) or Scottish advocate

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below ATT examinations to complete:

Three Written Papers

  • Paper 1: Personal Taxation
  • Paper 2: Business Taxation
  • Paper 3: Business Compliance or ATT Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

  • Principles of Accounting 
  • Professional Responsibilities & Ethics
The Society of Trust and Estate Practitioners (STEP)

Based on the STEP qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Paper 5: Inheritance Tax, Trusts & Estates

  • STEP exam qualified:

    with a pass in the Taxation of Trusts & Estates paper in the STEP diploma programme.

    STEP essay route:

    Associate member– where the essay was tax based with a UK or NI jurisdiction (3 year exemption as per part qualified members of professional bodies)

    Full member - where at least one essay was tax based with a UK or NI jurisdiction

    STEP expertise route:

    currently practicing/teaching within the area of trust and/or estate taxation in the UK (for a minimum of 2 years)

You can apply through the button below.

Online Portal

If the above exemption is claimed, you would have the below ATT examinations to complete:

Two Written Papers

  • Paper 1: Personal Taxation
  • Paper 2: Business Taxation

Three Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
  • Principles of Accounting