The Association of Taxation Technicians was established on 30 August 1989 under the sponsorship of the Institute of Taxation (now the Chartered Institute of Taxation). Its creation recognised the increasing demand for tax services and the need for a qualification appropriate to individuals working in taxation departments. Aimed at those employed in industry, commerce and the public sector, as well as professional practices, the first applications for membership were received in January 1990. Today the Association has over 10,500 members, affiliates and registered students.
If you satisfy the examination requirements for membership of the Association this will entitle you to a Confirmation of Eligibility to sit the Chartered Tax Adviser examination.
The Qualification
For May 2012 onwards
The ATT offers six standalone “certificate” papers which are sat in May and November each year. To become a member of the ATT, candidates must sit and pass three certificate papers, two online e-assessments and have two years practical experience.
Two of these papers must be the “core” papers (see below) with the remaining paper being chosen based on the candidate’s area of specialism.
These papers may be sat individually or all at once and for each paper passed the candidate is entitled to apply for a certificate of competency.
The six papers are as follows:
Paper 1 – Personal Taxation*
Paper 2 – Business Taxation & Accounting Principles*
Paper 3 – Business Compliance
Paper 4 – Corporate Taxation
Paper 5 – IHT, Trusts & Estates
Paper 6 – VAT
* Papers 1 and 2 are the core papers.
Each examination is 3 hours and 15 minutes in length (including 15 minutes of reading time.)
The two e-assessments can be sat at any time. There is one e-assessment which examines law and the other examines ethics.
Registration with the Assocation
Prospective candidates must be at least 16 years of age and register as a student with the Association by the end of October if sitting the May examination, and the end of April if sitting the November examination.
Exam entry with the Assocation
Students must also apply to sit the examination (please note this is a separate and additional process to registering as a student). The deadlines for this are the end of February for the May examination and the end of August for the November examination.
Permitted texts
You are allowed to take certain publications into the examination:
- Tolley’s Yellow Tax Handbooks and Tolley’s Orange Tax Handbook; or
- CCH Editions Ltd Tax Statutes and Statutory Instruments including the Index Volume; or
- HMSO copies of taxing statutes
Publications brought into the examination must be bound copies. They can be underlined, sidelined and highlighted. Annotating, use of “post its” and tagging is not allowed.
Pass Mark
The pass mark for each paper is 50%
Results
The results will be released in January for the November examinations and July for the May examinations.
For more details visit the Association’s website at www.att.org.uk or call them on 0844 251 0830
