Apply for Membership

Please apply for membership here

Membership requirements

To complete the ATT Qualification, students must achieve:

  1. Passes in the two compulsory Certificate papers (Personal Taxation and Business Taxation)
  2. Passes in the three compulsory Computer Based Examinations (Law, Professional Responsibilities & Ethics and Principles of Accounting)
  3. 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.

*Please note Members of CIOT applying for joint membership do not need to supply details of sponsors. You can learn more about the benefits of joint membership here and sign up for joint membership by completing this form.

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.

Please apply for membership here.