ATT Exemptions

You may be eligible to apply for exemptions from some of the ATT examinations if you hold certain professional qualifications. You can only apply for exemptions using qualifications where you have become fully exam qualified, meaning you have completed all of the necessary examinations for the relevant qualification.

How long do exemptions last?

Once awarded, exemptions do not expire.

How much do exemptions cost?

The exemption fees for 2019 are:

Written Papers - £150

Computer Based Examination - £85

Apply for an exemption

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

Notes

  • You must apply for your exemptions before the closing date for your final written paper if you are sitting in a modular way or all papers at one sitting.
  • Exemptions will not expire once awarded.
  • 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

If the above exemption(s) are 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 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.

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

One Written Paper

  • 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

If the above exemption(s) are 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 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 exam qualified
Paper 2: Business Taxation
  • ATI exam qualified and passed all exams with over 50% in each paper

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

Three Written Papers

  • Paper 1: Personal Taxation
  • 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

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

If the above exemption(s) are 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 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 elligible to claim exemptions from the below list:



Examination

Criteria

Paper 1: Personal Taxation

  • Advanced Technical: Taxation of Individuals
Paper 2: Business Taxation
  • Advanced Technical: Owner-Managed Businesses
Paper 4: Corporate Tax
  • Advanced Technical: Taxation of Major Corporates
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 

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

Three Written Papers

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

Three Computer Based Examinations (CBEs)*

  • Law
  • Principles of Accounting
  • Professional Responsibilities & Ethics

*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

If the above exemption(s) are 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 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

and

Paper 4: Corporate Taxation

  • Completed the TPDP Tax Professional Development Programme (or previously FT2/CPT/IDP or ITS2)
Paper 6: VAT
  • Completed the VAT Legal and Technical Training

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

Three Written Papers

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

Three Computer Based Examinations (CBEs)

  • Law
  • Principles of Accounting
  • Professional Responsibilities & Ethics

Institute of Chartered Accountants in Australia (ICAA)

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



Examination

Criteria

Principles of Accounting: Computer Based Examination

  • ICAA exam qualified

If the above exemption(s) are 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 Paper 4: Corporate Tax or Paper 5: Inheritance Tax, Trusts & Estates or Paper 6: VAT

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

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 (Must have passed Principles of Taxation and Financial Accounting and Reporting)

Paper 4: Corporate Taxation

  • ACA exam qualified and passed ACA module Business Planning: Taxation

If the above exemption(s) are 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 in 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

If the above exemption(s) are 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 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 Ireland (ICAI)

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

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



Examination

Criteria

Principles of Accounting: Computer Based Examination

  • ICAI exam qualified
Paper 2: Business Taxation
  • ICAI exam qualified

Paper 4: Corporate Taxation

  • ICAI exam qualfiied and passed ICAI FAE Elective – Advanced Taxation paper

If the above exemption(s) are 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 in New Zealand (ICANZ)

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



Examination

Criteria

Principles of Accounting: Computer Based Examination

  • ICANZ exam qualified

If the above exemption(s) are 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 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

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

Two Written Papers

  • Paper 1: Personal Taxation
  • 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

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

If the above exemption(s) are 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 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/Barrister/Advocate in the UK or Republic or Ireland

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



Examination

Criteria

Law: Computer Based Examination

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

If the above exemption(s) are 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 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

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)

If the above exemption(s) are 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)

  • Principles of Accounting
  • Law
  • Professional Responsibilities & Ethics