Exemptions for existing qualifications

Adding to your accountancy qualifications with a specific qualification in taxation can also add significantly to your worth in the job market. 

It will make you more valuable to your current employer by being able to offer a greater range of skills and expertise. Most people who are looking to begin their qualifications in taxation choose the Association of Taxation Technicians’ ATT qualification.

If you already have some qualifications you may not have to take all of the exams in the ATT qualification. You may be entitled to exemptions which means that you will start your studies at the right level for your knowledge and skill.

Please look at the table below to see if you meet the criteria to apply for a exemption in one or more of the ATT examination papers.

If you have successfully completed ATT Paper 2: Business Taxation & Accounting Principles, which was examinable up to and including the 2018 exam structure, then you will automatically be granted an exemption from the Principles of Accounting CBE. You do not need to apply for this and there is no fee. Please note that this exemption will not count towards the CTA exam requirements and you would need to take and pass the Principles of Accounting CBE as part of the CTA qualification.

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.

Apply for an exemption

Download and complete the application form here and education [at] att.org.uk (email )it to us, with supporting evidenceeducation [at] att.org.uk (subject: ATT%20Exemption%20Application) (.)

View our Frequently Asked Questions

QUALIFICATION

CONDITION

EXEMPTION

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)

Passed all exams and eligible for membership

Principles of Accounting Computer Based Examination

£85

ACA - ICAEW*

 

 

 

Institute of Chartered Accountants in England and Wales

Passed all exams and eligible for membership

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

Paper 2 – Business Taxation

£150

 

Must have passed Business Planning: Taxation

Paper 4 - Corporate Taxation

£150

ACCA*

     
Association of Chartered Certified Accountants

Taxation

(Previously 7 Tax Framework or 2.3 Business Taxation)

Paper 2 – Business Taxation

£150

 

Advanced Taxation

(Previously 11 Tax Planning or 3.2 Advanced Taxation)

Only the UK variant version of these papers grant eligibility for the credit.

Exemption from Advanced Taxation by virtue of academic study does not constitute a pass for credit purposes.

Paper 1 – Personal Taxation

and

Paper 2 – Business Taxation

£150 each

CIOT

     
Chartered Institute of Taxation

Advanced Technical: Taxation of Individuals

Paper 1 - Personal Taxation

£150

 

Advanced Technical: Owner-Managed Businesses

Paper 2 - Business Taxation

£150

 

Advanced Technical: Taxation of Major Corporates

Paper 4 - Corporate Taxation

£150

 

Advanced Technical: Inheritance Tax, Trusts & Estates

Paper 5 - Inheritance Tax, Trusts & Estates

£150

 

Advanced Technical: Domestic Indirect Taxation

Paper 6 - VAT

£150

 

Advanced Technical: Cross-Border Indirect Taxation and either; Awareness OR Application and Professional Skills 

Paper 6 - VAT

£150

HMRC

     
HM Revenue & Customs

If you who have satisfied the examination requirements for prospective fully trained inspectors on the TPDP Tax Professional Development Programme (or previously FT2/CPT/IDP or ITS2)

Paper 2 - Business Taxation

and

Paper 4 - Corporate Taxation

£150 each

 

If you have completed the VAT Legal and Technical Training

Paper 6 - VAT

£150

ATI

Full Members only

   
Accounting Technicians Ireland

Passed all exams with over 50% in each paper

Paper 2 – Business Taxation 

£150

ICAI

     
Institute of Chartered Accountants in Ireland

Passed all exams and eligible for membership

Paper 2 - Business Taxation £150

 

 

ICAI FAE Elective – Advanced Taxation paper

Both the ICAI credits are only available to those who have sat the Northern Ireland variant

 

and

Paper 4 - Corporate Tax

 

£150 

ICAS

     
Institute of Chartered Accountants in Scotland

Passed all exams and eligible for membership

Paper 2 - Business Taxation

£150

LPC / BVC

 

   
Solicitor or Barrister or Advocate in the UK or Republic or Ireland

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)

Computer Based Examination in Law

£85

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

£150