The ADIT examination is set by the Chartered Institute of Taxation and is aimed at those pursuing a career in international taxation whether in industry, commerce, private practice or the public sector.
International tax is an important part of the work of many tax advisers. However, a key characteristic of international advisers is that they have a variety of backgrounds and typically spend time in more than one country. The Institute recognised a demand both in and outside the UK for a specialist qualification to meet the needs of international tax practitioners in the corporate area, and in 2003 introduced the Advanced Diploma in International Taxation (ADIT).
The overall standard of the qualification is comparable to the CTA in the UK. The Institute considers that there are significant benefits in having an internationally recognised qualification. Just as having the CTA indicates that the individual has a certain level of competence in UK tax matters, so ADIT indicates a high level of competence in international taxation.
"The tutor was excellent and was very well prepared, as well as very helpful with the questions that the participants asked. The lecture notes provided were also extremely helpful”
Demetra Pipinga, ADIT student
The Qualification
The ADIT qualification consists of three papers, which can be sat on a modular basis or all at once. There is only one sitting of ADIT each year in June.
• Paper I - the principles of international taxation
• Paper II - in-depth knowledge of international tax issues for their primary jurisdiction (current jurisdictions covered: Australia, Hong Kong, Malta, Singapore, UK and USA)
• Paper III - an awareness of basic tax issues, particularly in relation to international tax, in at least one secondary jurisdiction (current jurisdictions covered: Australia, China, EC, UK and USA, in addition there is a transfer pricing paper.)
The jurisdiction chosen for Paper II and Paper III must be different. It is possible to substitute a thesis for one examination paper.
Each examination is 3 hours 15 minutes in length (including 15 minutes reading time). We currently offer revision and tuition training aimed at the UK option for Paper II and the EC option for Paper III. For the June 2012 examinations, revision courses will also be available for the Transfer Pricing option for Paper III.
Registration with the Institute
Prospective candidates must possess a valid e-mail address and register as a student with the Institute by the end of November for the June examination.
Exam entry with the Institute
Students must also apply to sit the examination (please note this is a separate and additional process to registering as a student). The deadline for this is the end of February for the June examination.
Permitted texts
You are allowed to take certain publications into the examination:
Paper I
- Volume 1 – Materials on International and EC Tax Law (Van Raad, Kees)
Paper II (UK option)
- Tolley’s Yellow Tax Handbooks and Tolley’s Orange Tax Handbook; or CCH Editions Ltd Tax Statutes and Instruments including the Index Volume
- Volume 1 – Materials on International and EC Tax Law (Van Raad, Kees)
Paper III (EC option)
- Volume 2 – Materials on International and EC Tax Law (Van Raad, Kees)
Publications brought into the examination must be bound copies. They can be underlined, sidelined and highlighted. Annotating, use of “post its”, folding over pages and tagging is not allowed.
Pass Mark
The pass mark for each paper is 50%
Results
The results will be released in August.
For more details visit the ADIT website at www.tax.org/adit or call the Institute on 0844 579 6700
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