We recognise that ATT students tend to lead busy lives, in many cases combining their studies with full-time tax careers, and therefore may not be able to sit an exam for which they have registered.
The policy regarding ATT examination withdrawal, deferral and refunds, including the fees which may apply, depend on the timing of the application for withdrawal and the reasons for the request.
Free deferral period
Candidates have until 14 days after the exam entry closing date (or 14 days after the late exam entry closing date for candidates who pay the late entry fee) to defer their exam entry to the next session. Exam entries will only be deferred by one session. After this date, withdrawal from the written examinations is subject to a full forfeiture of the exam entry fees.
After the free deferral period has closed, emergency deferrals may be awarded in extenuating circumstances when a situation has arisen which could not have been foreseen. Examples of extenuating circumstances include serious illness, injury, maternity, death or serious illness of a close family member or other serious personal circumstances. Supporting evidence must be provided, together with a written explanation of the circumstances (an email is preferred).
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 deferral period.
Cancelling exam entries
Candidates can request to cancel their exam entries and claim a refund up to 14 days after the date they submitted the exam entry, 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 late entry fee of £100 is not refundable.
The applicable cancellation fee will be deducted from the amount refunded.
After 14 days, exam entries can no longer be cancelled and exam entry fees are non-refundable.
You will find more information and guidance on withdrawing from the written examinations in the frequently asked questions below. If you have a question which is not included here, please education [at] att.org.uk (contact us).
Frequently Asked Questions