There are a number of different combinations of tax papers available to you under the Joint Programme. This gives you and your employer the opportunity to create a study route most relevant to your workplace.
Here are a selection of the most common:
|ROUTE||CORE 1||CORE 2||ADVANCED TECHNICAL||APS|
|GENERAL PRACTICE||ATT P1 & P2||ATT P3 or CTA Awareness (IHT / VAT / CT)||Individuals & Owner-Managed Businesses||Individuals & Owner-Managed Businesses|
|CORPORATE TAXES||ATT P2 &P3||ATT P4 or CTA Awareness (IHT / VAT / IND)||Owner-Managed Businesses & Taxation of Major Corporates||Owner-Managed Businesses & Taxation of Major Corporates|
|HUMAN CAPITAL||ATT P1 & P3||ATT P2 or CTA Awareness (IHT / UB / CT)||Individuals & Human Capital||Individuals & Human Capital|
|INDIRECT||ATT P2 & P6||ATT P4 or CTA Awareness (IND/ UB / CT)||Domestic Indirect & Cross-Border Indirect||Domestic Indirect & Cross-Border Indirect|
In addition you will have to complete the three computer based exams (unless exempt) which we would advise you attempt before you move on to the Advanced Technical papers. An ideal time to do these is in the gap period whilst waiting for results from your written papers.
There are a number of flexible options that you can adopt to take these examinations for example, you might also consider planning your exam sittings to avoid having to update your knowledge to a new Finance Act. The exams for each calendar year usually test the Finance Act for the previous year (e.g. in 2019, the exams test Finance Act 2018). You may also want to consider sitting the Advanced Technical paper at the same sitting as the equivalent Application & Professional Skills paper.
We are always prepared to discuss your options with you before you apply to sit the exams especially if your choice is not one of the typical combinations above. Also if you want to split your studies over more than four sittings, we recommend you discuss the order with us before applying to sit the exams.