In addition to passing the examination, 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 Inspector of Taxes or Surveyor at Grades HO, SO grade 7 or grade 6, or above, or
- a member of the Society of Trust and Estate Practitioners.
*Please note Members of CIOT applying for joint membership do not need to supply details of sponsors and should type 'XX' in these fields on the form. You can learn more about the benefits of joint membership here.
To satisfy the examination requirement for membership you will need to hold, or be entitled to hold, three valid Certificates of Competency (including the two compulsory Certificate papers), plus passes in the two computer based exams at the date that you make your application for membership.
Entrance fee and annual subscription
Your application must be accompanied by the entrance fee of £60 and yearly subscription rate of £195. From 1 July the subscription rate is charged at a half yearly rate of £100. Members of the CIOT who wish to apply for membership will pay an entrance fee of £60 and yearly subscription rate of £105. From 1 July the subscription rate is charged at a half yearly rate of £55 for ATT membership.
Details of all subscription rates and fees can be found here.
Visit our FAQs for further information.
Please apply online here.