To complete the ATT Qualification, students must achieve:
- Passes in the two compulsory Certificate papers (Personal Taxation and Business Taxation)
- Passes in the three compulsory Computer Based Examinations (Law, Professional Responsibilities & Ethics and Principles of Accounting)
- A pass in any one of the other four Certificate papers (Business Compliance, Corporate Taxation, Inheritance Tax, Trusts & Estates or VAT)
You will also need a minimum of 2 years' experience, either part-time or full-time, working in taxation or in any other occupation which entails an element of UK taxation and be a fit and suitable person for admission. You will need to provide a self-certified statement of your working experience and names and contact details of two sponsors.
Your sponsors must be:
- a member of the Association of Taxation Technicians or the Chartered Institute of Taxation, or
- a member of a recognised professional accountancy or legal body, or
- a HMRC employee at Grade HO or above, or
- a member of the Society of Trust and Estate Practitioners.
Joint ATT/CIOT membership
Are you a CIOT member? You can apply directly for ATT membership without having to sit the ATT examinations. You will receive all the benefits of ATT membership for a reduced subscription (see below). Please also note that you do not need to supply details of sponsors with your application.
Entrance fee and annual subscription 2021
Your application must be accompanied by the entrance fee of £65 and subscription rate of £210. Members of the CIOT who wish to apply for membership will pay an entrance fee of £65 and subscription rate of £125.
Details of all subscription rates and fees can be found here.
Visit our FAQs for further information.