Withdrawing from the Written Examinations

Withdrawing from the Written Examinations

We recognise that students often lead busy lives and need to juggle professional and personal commitments. Most also combine their studies with full-time tax careers, which menas that it may not always be possible to sit an examination for which they have registered.

Here are the ATT's policies on withdrawing from written examinations.

Deferring your examinations

The ATT's policy regarding examination withdrawal, deferral, refunds, and any applicable fees, depends on:

  • The timing of your withdrawal request
  • The reasons for your withdrawal request

Free deferrals

You may defer your exam entry to the next session up to 14 days after the exam entry closing date - or 14 days after the late exam entry closing date if you've paid the late entry fee.

Free deferral for the May examinations:

If you applied for the May examination, the last day you can defer your exam entry free of charge is 14 March, because this is 14 days afer the 28 February registration deadline for this session.

For late examination entry:

If you applied for late examination entry and paid the late examination entry fee, the last day you can defer your exam entry free of charge is 14 April, because this is 14 days after the late examination entry deadline.

Free deferral for the November examinations:

If you applied for the November examination, the last day you can defer your exam entry free of charge is 14 September, because this is 14 days after the 31 August registration deadline for this session.

For late examination entry:

If you applied for late examination entry and paid the late entry fee, the last day you can defer your exam entry free of charge is 14 October, because this is 14 days after the late examination entry deadline.

For how long can I defer my examination?

Exam entries can only be deferred by one session. If you miss the deadline, you'll be subject to full forfeiture of the exam entry fees.

Emergency deferrals

If you have missed the deadline for free deferral period but you have extenuating circumstances, you may be awarded an emergency deferral.

What counts as extenuating circumstances and may be considered for emergency deferrals:

This must be a situation which has arisen and could not have been foreseen. For example, it could be serious illness, injury, maternity-related, death, or serious illness of a close family member, or other serious personal circumstances.

You must provide supporting evidence and a written explanation of your circumstances (an email is preferred).

What doesn't count as extenuating circumstances and cannot be considered for emergency deferrals:

If you had work or other commitments that may have limited the amount of time you had to prepare for or sit an exam, these would not be considered extenuating circumstances. However, thse reasons can be considered for the free deferral period.

Cancelling your examinations

If you need to cancel your examination entry, you can request this and claim a refund up to 14 days after the date you submitted your examination entry. This will be subject to the following cancellation fees:

  • £15 per exam for exam entries received before the exam entry deadline
  • £30 per exam for exam entries received during the late entry period.

The applicable cancellation fee will be deducted from the amount refunded. Please note that the late entry fee of £100 is not refundable.

If you miss the 14-day cancellation deadline

Your exam entry will not be cancelled and your fee will be forfeited.

Frequently Asked Questions

If you would like more information and guidance on withdrawing from the written examinations, please read the FAQs below.

If you have a question which isn't answered here, please do not hesitate to education [at] att.org.uk (contact us).

What is the deadline for a free deferral?

If you would like a free deferral of your exam entry, you must request the deferral by the following dates:

For the May examination sitting:


If you entered to sit:

Deadline to defer:

Before the exam entry closing date (28 February)

14 March

During the late exam entry period (1 – 31 March)

14 April

 

For the November examination sitting:


If you entered to sit:

Deadline to defer:

Before the exam entry closing date (31 August)

14 September

During the late exam entry period (1 – 30 September)

14 October

 

How do I get a refund?

You can request to cancel your exam entries and claim a refund up to 14 days after the date you submitted the exam entry. The following administration fee will be deducted from the amount refunded:

  • £15 per paper - if the exam entry application was received before the exam entry closing date (May: last day of February | November: 31 August)
  • £30 per paper - if the exam entry application was received during the late entry period (May: 1 March – 31 March | November: 1 September – 30 September) The late entry fee of £100 is not refundable.

After this time, the fees are not refundable.

If eligible, the refund will be returned via the original payment method.

To request a refund, please contact the Education team at education [at] att.org.uk.

 

What if my employers are paying for the exam entry?

If you selected the employer invoice option, please be aware that examination fees are still payable for the session in which the examination entry was originally submitted. Payment must be received within 30 days of the date the invoice was issued.

You can request to cancel your exam entries up to 14 days after the date you submitted the exam entry, subject to payment of the applicable cancellation fees. After 14 days, exam entries can no longer be cancelled.

Students may not withdraw from exams for which payment has not been received, and will not be permitted to sit further ATT exams until any outstanding fees have been paid.

What if I have selected the employer invoice option?

If you selected the employer invoice option, please be aware that examination fees are still payable for the session in which the examination entry was originally submitted. Payment must be received within 30 days of the date the invoice was issued.

Students may not withdraw from exams for which payment has not been received, and will not be permitted to sit further ATT exams until any outstanding fees have been paid.

What are 'extenuating circumstances'?

Extenuating circumstances may be defined as any unforeseen situation which you feel may have affected your ability to prepare for, and sit the examinations. Such circumstances might include, but are not limited to, serious illness or injury, maternity, death or serious illness of a close family member or other serious personal circumstances. Each request is reviewed on an individual basis, and the decision to transfer your exam entry is at the sole discretion of the ATT.

Please note that work and/or other commitments which may have restricted your time to prepare for or sit an exam is not considered to be extenuating circumstances, and should be applied for during the free or paid deferral periods.

When should I apply for an emergency deferral?

The deadline to submit an application for emergency deferral is 14 days after the examinations. We advise you to submit your application as early as possible, as it can take up to ten business days to review an application.

If you are concerned that you are not able to submit any evidence within this time, please notify us and provide a written statement explaining the circumstances as soon as possible so that we are able to maintain an accurate record of your request. Candidates who are genuinely unable to submit the evidence within this time (for example in circumstances such as hospitalisation), may then be permitted to submit the evidence later.

Requests will not be considered after the examination entry closing date for the following session has passed, in any circumstances.

What information should I include?

Please confirm your full name, your student number and the exams you wish to defer in the application email.

When applying for an emergency deferral, the ATT cannot assume or predict how the circumstances might have affected you. Therefore, in order for your request to be reviewed, you must provide a written statement (an email is preferred) which explains how the circumstances might have affected your ability to prepare for and sit the examinations, along with evidence in support of the circumstances.

What should I provide as evidence?

In order for your request to be reviewed, you must provide formal evidence confirming the circumstances you have outlined.

Examples of evidence include a detailed doctor's letter, maternity form or death certificate. Where circumstances relate to your health and wellbeing, evidence should clearly and concisely set out your symptoms and the period of time during which your health was affected. Where evidence is in letter form, it must be printed on headed paper. The ATT cannot interpret prescriptions, X-rays or photographs, and will also not accept phone calls or informal correspondence as appropriate evidence.

Evidence should be in English. If this is not possible, then you must submit a copy of the original document together with a translated, notarised copy.

It is your responsibility to provide relevant documentation. The ATT is not able to obtain any documentation on your behalf.

The information you supply will only be made available to those who are directly involved in the process, and the ATT will consider your request in confidence. For the avoidance of doubt, the ATT will never release information about your circumstances or any of your personal details without your express permission.​

 

How do I defer my ATT examinations?

Requests to withdraw from the examinations must be sent to us in writing (an email is preferred). You can submit your request along with scanned copies of any necessary evidence to the Education Team at education [at] att.org.uk.

Alternatively, if you need to send the request by post, please ensure you keep a copy of any evidence and obtain proof of postage. The ATT cannot be held responsible for any correspondence which goes missing in transit.