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
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 certificate 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 paper is 3 hours and 15 minutes in length (including 15 minutes of reading time.) The style of these papers is written and each paper is split into two parts:
Part I Containing a number of short form questions, each set for between 2 - 4 marks for a total of 40 marks.
Part II Containing between 3 and 6 longer style questions each set for between 10 - 20 marks for a total of 60 marks. The questions will be a mixture of computational and written style questions.
Each paper can also test elements of Law and Ethics.
There is no deadline for having passed the e-Assessments, but in order to be eligible for ATT membership, a candidate must have passed the e-Assessments as well as Paper 1, Paper 2 and one of Papers 3 to 6.
The e-Assessments are a very different nature to the written tax papers 1-6, both in style of question and learning techniques required. Click on our guidance How to Tackle the e-Assessments for ATT for more information.
For further details of all of the papers and the exemptions available please visit www.att.org.uk
You can enter for the e-Assessments at any time following the acceptance of your registration as a student.
- 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.
The pass mark for the e-Assessments is 40 correct answers out of 60 questions.
Results from the e-Assessments are given on the day the e-Assessment is attempted.