Exemptions

If you are a fully qualified member of any of the professional bodies outlined in the table below you may be eligible for a exemption in an ATT paper or CBE.

There are a couple of general points that students should be aware of regarding some exemptions:

  • Where another professional body offers papers covering non-UK taxation, an exemption can only be considered where a paper set by that body has been passed covering the UK tax syllabus.
  • Where exemptions are granted to such applicants, there is no time period within which the relevant paper(s) set by that professional body, outlined in the table below, must have been passed.

How Long Does an Exemption Last?

Once awarded an exemption will not expire.

Applying for an Exemption

This application fee is NON-REFUNDABLE (unless the application is unsuccessful) and is payable for each exemption in addition to the entry fee for any ATT examination papers you apply to sit. 



Apply for exemptions here

You must apply for your exemption before the closing date for your final written paper

ATT reserves the right to change its exemption policy at its descretion. 

QUALIFICATION

EXEMPTION AWARDED

 FEE

Association of Accounting Technicians (AAT)

Association of Chartered Certified Accountants (ACCA)

Association of International Accountants (AIA)

Chartered Institute of Management Accountants (CIMA)

Chartered Institute of Public Finance and Accountancy (CIPFA)

The Institute of Chartered Accountants in England and Wales (ICAEW) Institute of Chartered Accountants in Ireland (ICAI)

Institute of Chartered Accountants in Scotland (ICAS)

Accounting Technicians of Ireland (ATI)

Institute of Chartered Accountants in Australia (ICAA)

Institute of Chartered Accountants in New Zealand (ICANZ)

South African Institute of Chartered Accountants (SAICA)

Institute of Chartered Accountants in India (ICAI)

Principles of Accounting 

Computer Based Examination

 

  £90

 

 

LPC / BVC

Papers Passed

Exemption

Fee

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

Law Computer Based Examination

£90

CIOT 

     
Chartered Institute of Taxation  Advanced Technical Taxation of Individuals  Paper 1: Personal Taxation £155


 

Advanced Technical Taxation of Owner-Managed Businesses 

Paper 2: Business Taxtion £155
  Advanced Technical Taxation of Major Corporates Paper 4: Corporate Taxation £155
  Advanced Technical Inheritance Tax, Trusts & Estates Paper 5: Inheritance Tax, Trusts & Estates £155
 

Advanced Technical Domestic Indirect Taxation

Paper 6: VAT £155
 

Advanced Technical Cross-Border Indirect Taxation

and either;

Awareness OR Application and Professional Skills 

Paper 6: VAT £155

HMRC

     
  If you have satisfied the examination requirements for prospective fully trained inspectors

on the TSP Tax Specialist Programme / TPDP Tax Professional Development Programme (or previously FT2/CPT/IDP or ITS2)
Paper 2: Business Taxation 

and 

Paper 4: Corporation Taxation
 
  If you have completed the VAT Legal and Technical Training  Paper 6: VAT  

ATI

     
Accounting Technicians Ireland  Passed all exams with over 50% in each paper Paper 2: Business Taxation £155

ICAEW

     
Institute of Chartered Accountants in England and Wales 

Passed all exams and eligible for membership (must have Principles of Taxation and Financial Accounting and Reporting)



Must have passed Business Planning: Taxation

Paper 2: Business Taxation

and

Paper 4: Corporate Taxation

£155

each

ACCA

     
Association of Chartered Certified Accountants  Passed all exams and eligible for membership (must have passed P6 UK variant taxation papers) Paper 1: Personal Taxation

and

Paper 2: Business Taxation
£155 each

ICAI

     
Institute of Chartered Accountants in Ireland  Passed all exams and eligible for membership Paper 2: Business Taxation £155
  ICAI FAE Elective - Advanced Taxation Paper

Only the Northern Ireland variant grant eligibility for these exemptions. 

Paper 2: Business Taxation

and

Paper 4: Corporation Taxation

£155 each

ICAS

     
Institute of Chartered Accountants in Scotland Passed all exams and eligible for membership Paper 2: Business Taxation £155

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 £155