Transferring on to the Tax Pathway
Current ATT students can join the Tax Pathway provided they have passed no more than two of the ATT tax papers. If a student has entered for an ATT exam then they cannot apply to transfer until after the exam result has been released.
Current CTA students can also transfer onto the Tax Pathway. However, any previous Awareness pass must be forfeited, to be sat again (or a third ATT paper). A previous pass (before joining the Pathway) in any of the Advanced Technical papers will entitle the student to an exemption in the respective ATT papers.
For more details on transferring onto the Tax Pathway, please see the ATT & CIOT FAQs.