How Tax Pathway works
1. CORE KNOWLEDGE ACQUISITION 1
Students sit two ATT papers of their choice. There is complete flexibility as to which papers are taken. These two papers must be sat and passed before the CTA Advisory or CTA Application and Interaction elements are attempted.
These papers are sat in May and November each year and you can sit any number of papers at a time. For each paper passed you are entitled to apply for a certificate of competency from the ATT.
The papers are:
- Paper 1 – Personal Taxation
- Paper 2 – Business Taxation and Accounting Principles
- Paper 3 – Business Compliance
- Paper 4 – Corporate Taxation
- Paper 5 – IHT, Trusts and Estates
- Paper 6 – VAT
Each paper can also test elements of Law and Ethics.
The written papers are split into short form questions and between three and six longer style questions. These are a mixture of computational and written questions. Each paper is three hours and 15 minutes in length (including 15 minutes of reading time).
The pass mark for each certificate paper is 50%. The results are released in January for the November examinations and July for the May examinations.
You are allowed to take certain publications into the examination.
Further details on the ATT qualification [link to ATT page]
2. CORE KNOWLEDGE ACQUISITION 2
Students can either sit a third ATT paper, or the CTA Awareness paper. At this point, students should note that if they choose to sit the Awareness paper, the modules they take cannot be the same as those taken at the CTA Advisory stage.
Further details on the CTA Awareness and Advisory papers [link to CTA page]
3. LAW AND PROFESIONAL RESPONSIBILITIES & ETHICS COMPUTER BASED EXAMINATIONS
This stage comprises the Law and Ethics examinations, which are assessed as Computer Based Examinations (CBEs). These examinations are a core part of the ATT and CTA qualifications so must be passed before ATT membership can be achieved. Both examinations must be passed before you can enter for your final written CTA paper.
Each Computer Based Examination is a one-hour online examination of multiple choice and multiple response questions, which you can sit at any time during the year.
The pass mark for the Computer Based Examinations is 60% (30 correct answers out of 50 questions). You receive the results from the Computer Based Examinations after it is attempted.
We provide detailed guidance for the Computer Based Examinations, which use a very different style of question requiring specific learning techniques.
How to tackle Computer Based Examinations [link to guide page]
At this point, students are eligible for ATT membership provided they have also achieved two years' work experience in taxation.
4. ADVISORY KNOWLEDGE
In this stage, students sit two CTA Advisory papers. If the student has already taken three ATT papers, then the student can choose freely which Advisory papers they wish to take. If the CTA Awareness paper has been taken, then the Advisory papers must cover different specialisms.
5. APPLICATION AND INTERACTION
Students can select the appropriate case study question from the Application and Interaction paper.