Online Courses - ATT Foundation Qualifications

The ATT in partnership with Tolley Exam Training offer short online Foundation Qualifications in:

  • Personal Taxation
  • Business Taxation
  • VAT Compliance
  • International Taxation
  • Transfer Pricing

Those residing outside the UK, its crown dependencies or the GCC (Jersey, Guernsey and the Isle of Man) are not permitted to register to take any of our qualifications. If any applications are submitted they will not be accepted and any fee paid will be refunded within 28 days. 

Find out more in our ATT Foundation Qualifications video 

 

ATT Transfer Pricing Qualification

 

 

Registration Process and Fees

Each Foundation Level Certificate is split into different modules of learning and testing, followed by a Final Certificate Examination. You can work through these at your own pace.

When you have passed the Final Certificate Examination, you will be sent your Foundation Level Certificate, which will demonstrate a level of competence.

Registration Process and Fees from 13 May 2026

 

  1. You must first register as a Foundation Level student via the ATT student portal.  The cost of this is £250 and registration lasts for two years. If your registration expires before you have completed your qualification you may register again and pay the fee.
  2. Once you have registered on the link above, you can then purchase the materials from the relevant training provider (see below for details).
  3. Contact the training provider to sit the modules on-screen.

Once you have passed your Final Certificate Examination, the ATT will automatically send your Foundation Level certificate.

Students who registered prior to 13 May 2026

If you registered as a Foundation Level Student prior to 13 May 2026 and paid the £100 initial registration fee, you will need to register as a Final Certificate Examination student, here. The cost of this is £150. Once you have registered as a Final Certificate Examination Student please contact the relevant training provider to sit your Final Certificate Examination.

Please note that prior to 13 May 2026 the initial registration only lasts for one year. You must register as a Final Certificate Examination Student before your initial registration expires, otherwise you will need to re-register and pay the £250 as above. 

Once you have passed your Final Certificate Examination, the ATT will automatically send your Foundation Level certificate.

The above fees are applicable per Foundation qualification and the name on your certificate will be the name you entered upon registering in Step 1 above.  If you have entered your details incorrectly, the ATT reserves the right to charge an additional £100 if you request a replacement certificate (plus postage and packaging if the certificate needs to be sent to an address outside the United Kingdom).

Fees are reviewed annually and increases will come into effect on 1 January each year.

Contact

Please contact us if you have any questions about registering as a student with the ATT.

Materials

The materials are only available from Tolley Exam Training. For information about the materials, please click here.  

Sample Questions

Foundation in Personal Taxation

Foundation in Business Taxation

Foundation in VAT Compliance

Foundation in International Taxation

Foundation in Transfer Pricing

Who are they for?

The online Foundation Qualifications are ideal for those who:

  • Work in tax
  • Work in accountancy
  • Work in related professions
  • Wish to increase their knowledge in an area of tax 

Subjects examined within the Foundation Qualifications include: (click on the qualification to download the information)

If you have any queries on the content of any of the Foundation qualifications, please email [email protected]

Why study Foundations?

The four Foundation Qualifications are all independent from each other and can be studied in any order and you may choose to study for any number of Foundation qualifications. Foundations provide excellent introductory knowledge in the above areas. Ideal for those who want some background knowledge, or are thinking of getting into tax. Foundations suit those starting out in tax who maybe are not ready for the ATT examinations just yet.

Foundations are also ideal for those who work in a complementary area to tax and want to expand their business skill set with additional and up to date tax knowledge. 

How do I study for a Foundation qualification?

Foundations provide self-directed study giving students the opportunity to take responsibility for their study and study at a time that suits them because the exams are available online. There is no need to book a particular sitting, students simply sit the exams when they are ready.

The study materials have been written with self-directed study in mind. The manuals are in simple language and explain the concepts before digging into the tax. So for Business Taxation, there is are explanations of what a sole trader business is, what a partnership is, what a set of accounts are, what a profit and loss account is, before getting into the tax.

Each Foundation is broken into four Modules (A-D)

Students study a module in the manual, try some questions from the question bank, then move onto online tests. There is an online Mock to practice, then an online Module Exam. Module Exam A, when passed, will unlock the next module B and so on. Once the whole study manual has been worked through there is a final online Mock covering A-D and a final Certificate Examination which leads to the Certificate from the ATT.

There is further guidance in the 'How to Pass' guidance document.

Do Foundations give an exemption from ATT?

The Foundations do not provide any exemptions for the ATT examinations. However, they do give background knowledge to areas covered in some of the ATT written papers and in that sense, Foundation students have a head start on the ATT qualification as they will be expanding their existing knowledge rather than learning all brand new concepts.

Can the Foundations count towards Continued Professional Development (CPD) requirements?

Yes, studying for Foundations does count towards your annual CPD. 

More information?

For more information on the materials to prepare for the Foundation Qualifications, please click here.