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
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.
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).