The Qualification

The CTA examination consists of three types of traditional written paper as well as online e-assessments. The traditional written papers are:

The Advisory papers – there are six three hour Advisory papers and candidates have to choose two. The questions are traditional long form style. The available papers are as follows:

• Taxation of Individuals

• Taxation of Owner-Managed Businesses

• Inheritance Tax, Trusts and Estates

• Advanced Corporation Tax

• VAT on UK Domestic Transactions (including SDLT)

• VAT on Cross-Border Transactions and other Indirect Taxes

The Awareness paper – this is a three hour paper where candidates answer short form questions from three modules, out of the five modules available. The three modules are dictated by your choice of Advisory papers so for example, if you choose the Taxation of Individuals Advisory paper you cannot answer questions from the Taxation of Individuals Awareness module. The five available modules are:

• Taxation of Individuals

• Taxation of Unincorporated Businesses

• Inheritance Tax, Trusts & Estates

• Corporation Tax

• VAT including Stamp Taxes

The Application paper – this is a three hour case study paper where candidates answer one case study from a choice of four. There is a free choice but it is expected that you will choose the case study that most closely matches your choice of Advisory papers.

The four case studies from which you choose are:

• Taxation of Individuals, Trusts and Estates

• Taxation of Owner-Managed Businesses

• Taxation of Companies

• VAT & other Indirect Taxes

Papers can be sat together or one at a time but you should think carefully about what you choose, the order in which you do them and whether you sit more than one exam at the same time. There is more detailed guidance on our website at www.tolleytraining.co.uk Examinations for the above papers are set in May and November each year.

Candidates must also sit and pass, or be exempt from, the e-assessments. There are two e-assessments, one for law and one for ethics, and each is a one hour online examination which can be sat at any time during the year. These must be completed by the closing date for examination entries for the sitting at which you wish to sit your final traditional tax paper.

For further details of all of the papers and the exemptions available please visit www.tax.org.uk

Registration

Prospective candidates must register as a student with the Institute by the end of October if sitting the May examination, and the end of April if sitting the November examination.

In order to be able to register you must be entitled to a Confirmation of Eligibility. This is awarded to those who have passed the examinations set by various other professional bodies, for example, the Association of Taxation Technicians, and the Institute of Chartered Accountants in England and Wales. You should consult the prospectus for full details, a copy

is available from www.tax.org.uk

Exam entry

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 the traditional papers are the end of February for the May examination and the end of August for the November examination. You can enter for the e-assessments at any time once you have registered as a student.

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 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. Results from the e-assessments are given on the day the e-assessment is attempted.

For more details visit the Institute’s website at www.tax.org.uk or call them on 0844 579 6700