ATT is the leading professional body for UK tax compliance experts. It offers highly respected qualifications that are valued by employers in the taxation and financial professions.

The ATT Qualification is one of the most respected tax compliance qualifications in the world, recognised across the accountancy, tax, legal, and financial services sectors, as well as by government departments and businesses with in-house finance and legal teams.

It provides finance professionals with a robust understanding of tax compliance, giving them the knowledge and skills to handle complex taxation issues, driving growth and profitability for your business.

Investing in the ATT Qualification for your team can help your organisation to:

• Build in-house tax expertise
• Stay ahead of changing tax legislation
• Improve financial accuracy
• Make more confident decisions
• Minimise compliance risk
• Boost client confidence
• Save on recruitment costs
• Improve profitability
• Retain talented staff

ATT is a practical, flexible tax qualification that can bring immediate value and continuity without the steep learning curves associated with new hires.

Once qualified, your finance team can become members of the ATT, enabling them to stay up-to-date with tax regulations and navigate changes confidently, as well as gaining access to exclusive tax resources and CPD training, and allowing them to use the initials ATT after their name along with the title Taxation Technician.

The ATT Qualification provides a strong foundation for a long-term career in tax.

Employees can progress into:

• Senior tax roles
• Specialist compliance positions
• Advisory work
• Management responsibilities

For some employees, ATT can also act as a pathway towards further professional qualifications such as CTA.

The ATT Qualification is suitable for employees at a range of levels, including:

• School leavers
• Graduates
• Existing finance or tax team members
• Career changers moving into tax

It is particularly well suited to individuals working in:

• Accountancy practices
• In-house finance teams
• Tax compliance roles
• Payroll or VAT roles

No. No prior qualifications are needed to start the ATT Qualification, making it an accessible and valuable upskilling opportunity for your finance team, even if they don’t have a background in tax.

As long as your employee is aged 16 or over and has a good standard of English and maths, they can study for the ATT Qualification.

Yes, if an employee already holds a relevant professional qualification, they may be eligible for exemptions from certain ATT exams. Visit att.org.uk/exemptions to check which exemptions apply.

There are three key qualification routes to help your finance team develop specialist tax expertise:

• ATT Qualification – ideal for those starting their tax career or if you need team members with broad tax knowledge
•  ATT-CTA Tax Pathway – for those aspiring to become a Chartered Tax Adviser or if specialist expertise is required in key areas
• ATT Apprenticeship – ideal for those new to tax or for upskilling employees while they work

These flexible study options mean you can develop your team’s tax knowledge without disrupting day-to-day business.

The ATT Qualification route is structured to develop strong expertise through a combination of exams and practical experience.

Your team must:

• Pass two core exams – personal taxation and business taxation
• Complete three computer-based exams – Law, Professional Responsibilities and ethics, and Principles of Accounting
• Choose one additional tax exam from: Business compliance, Corporate Taxation, Inheritance Tax, Trusts and Estates, and Value Added Tax
• Gain two years of practical work experience in a finance or tax role

The ATT-CTA Tax Pathway combines the ATT and Chartered Tax Adviser (CTA) qualifications, allowing your employees to work towards the highest-level tax qualification in the UK.

This pathway provides flexibility in exam choices and early specialisation. Tax Pathway students must:

• Pass two ATT exams from a choice of: Personal Taxation, Business Taxation, Business Compliance, Corporate Taxation, Inheritance Tax, Trusts and Estates, and Value Added Tax
• Expand their expertise with an additional ATT exam from the list above, or the CTA Awareness Paper
• Complete three Computer-Based Examinations: Law, Professional Responsibilities and Ethics, and Principles of Accounting.

At this stage, employees who have two years’ relevant experience in a finance or tax role can apply for ATT membership. They must then complete the CIOT exams which will:

• Advance their technical skills
• Develop their professional expertise

Your employees will be eligible for CIOT membership upon completion, provided they have gained three years of relevant experience in a finance or tax role.

The ATT Apprenticeship is a structured Level 4 qualification that allows your employees to earn while they learn, combining expert-led tax training with practical on-the-job experience.

As part of the Apprenticeship your team will:

• Work alongside experienced colleagues to build practical tax knowledge
• Have dedicated study time to complete the ATT Qualification
• Complete an End Point Assessment to show that they can put into practice what they have learnt

The time taken varies depending on the study route and the individual, but many students complete the qualification within two to four years while working full time.

Because the qualification is modular, employees can progress at a pace that works for both them and the business.

Students have up to five years to complete the Qualification.

Exams are held in May and November each year. Registration deadlines are several weeks in advance.

The financial investment depends on the number of employees, qualification route, course provider, choice of study options and study materials.

Long-term gains in employee capability and performance frequently outweigh the costs and many employers find it more cost effective to save on recruitment costs by upskilling existing employees.

There is a student registration fee for each employee and an examination fee per exam, detailed at att.org.uk/students/fees

The course fees usually range between £2,200 to £7,500 per employee. However, the ATT Apprenticeship is 95% government-funded for most small UK businesses, and large UK businesses can use up to £15k of their Apprenticeship Levy per apprentice, making the Apprenticeship a cost-effective way to build tax expertise within your team.

ATT offers a wide range of support to help students succeed, including:

• Webinars
• Exam guidance
• Revision resources

Training providers will also supply course content, mock exams, and study guidance.

As an employer, consider offering study time, mentorship, and access to resources to help your employees

ATT provides guidance and information to help employers understand:

• Qualification routes
• Apprenticeships
• Training options
• Employer responsibilities
• Career progression opportunities

Training providers can also support employers with onboarding, study planning and learner support throughout the qualification journey.

Whether you’re supporting employees through registration, exploring training options, or seeking guidance from our team, we’re here to help.

• Speak to us about the ATT Qualification
• Find a course provider

When you’re ready to get started, the process is straightforward:

1. Identify employees who would benefit from developing their tax knowledge
2. Choose the right qualification route (ATT Qualification, ATT-CTA Tax Pathway, or the ATT Apprenticeship) 
3. Select an ATT course provider offering study options that work for your team and your business. Visit att.org.uk/course-providers for a list of providers offering flexible study options 
4. Have your employees register as ATT students at att.org.uk/register 
5. For the ATT Apprenticeship, have your employees register for the ATT Qualification and then claim your Apprenticeship funding or, if you’re a larger employer, use your Apprenticeship Levy