To complete ATT exam requirements you must complete Papers 1 and 2, your choice of one of the option papers and the two Computer Based Examinations in Law and Professional Responsibilities & Ethics. Please note that the ATT option papers, which are Paper 3 Business Compliance, Paper 4 Corporate Taxation, Paper 5 Inheritance Tax, Trust & Estates and Paper 6 VAT, are sat at the same time (the morning of the second day of the examinations) and therefore it is not possible to sit more than one option paper at an exam sitting.
Learn more about the exams here.
Compulsory Written papers
Paper 1 Personal Taxation
Paper 2 Business Taxation & Accounting Principles
Optional Written Papers (must choose one)
- Paper 3 Business Compliance
- Paper 4 Corporate Taxation
- Paper 5 Inheritance Tax, Trusts and Estates
- Paper 6 VAT
Compulsory Computer Based Examinations (CBEs)
- CBE in Law
- CBE in Professional Responsibilities & Ethics
Questions may be set on the following:
- Prospective legislation passed more than 5 months before the examination date even if it is not in force;
- Matters which are not specifically listed in the syllabus but which are related to topics within the syllabus, e.g. accountancy principles for the computation of business income;
- Matters which require a knowledge of taxes which are not specifically within the syllabus of a particular paper but are within the syllabus as a whole.
Questions will not be set which require knowledge of:
- Any statute receiving Royal Assent or any statutory instrument made less than five months before the examination date;
- With the exception of Inheritance Tax, any legislation repealed or superseded more than five months before the examination date;
- Any case reported less than three months before the examination date.
Detailed syllabus information can be found within the Prospectus.
Each written paper examination is three and a quarter hours in length. The first quarter of an hour is designated as reading time.
Each Computer Based Examination is one hour in length.
Details of the 2018 fees can be found here.
Format and Syllabus
Written papers will contain a mixture of computational and written questions and no question choice. The short-form questions (Part I) will be in a booklet and you will be required to write your answer in the space provided for each question. Each question will carry marks of between two and four marks each and in total will account for 40% of the available marks. There will therefore be between 10 and 20 such questions in each paper. The Part II question paper will contain between three and five long form questions which will account for the remaining available marks (each question will carry from 10 to 20 marks). Questions requiring a knowledge of law will normally attract between 10% and 15% of the available marks in each of the technical papers (either as an element of the questions or as a stand-alone question). 15 minutes of reading time is allocated at the start of the exam to allow you to read the long form questions. You can annotate the Part II question paper but you will not be able to write in either the Part I or II answer booklets until the 15 minutes of reading time have elapsed.
To pass a written paper, you are required to achieve 50% of the total marks available.
To pass a CBE you will need to correctly answer 30 out of the 50 questions set.
Those who fail a paper will be permitted to re-sit any subsequent examination, provided that they submit an examination entry form and fee at each attempt and are registered as a student at the time of re-sitting. However, Council reserves the right to limit the number of times a candidate may re-sit the examination.
Under no circumstances will correspondence be entered into with regard to any examination result.
Medals and Prize
The following medals and prize are awarded at each examination subject to the discretion of Council and the attainment of a satisfactory standard:
The Association Medal
Awarded to the candidate taking three papers at one sititng, obtaining the best overall result, including having passed both Computer Based Examinations.
The LexisNexis Prize
Awarded to the candidate taking three papers at one sitting for obtaining the highest total marks on those three papers.
The Ivison Medal
Awarded to the candidate obtaining the highest mark in Paper 1: Personal Taxation.
The Jennings Medal
Awarded to the candidate obtaining the highest mark in Paper 2: Business Taxation & Accounting Principles.
The Collingwood Medal
Awarded to the candidate obtaining the highest mark in Paper 3: Business Compliance.
The Stary Medal
Awarded to the candidate obtaining the highest mark in Paper 4: Corporate Taxation.
The Kimmer Medal
Awarded to the candidate obtaining the highest mark in Paper 5: IHT, Trusts and Estates.
The Johnson Medal
Awarded to the candidate with the best overall performance when passing both the Computer Based Examinations within a six month period.
Distinctions are awarded for exceptional performance. If you achieve the required level, you will be awarded a pass with distinction.