ATT Foundation Qualifications
The ATT Foundation Qualifications open the door to a future career in tax. Choose one of five specialisms – Personal Taxation, Business Taxation, VAT Compliance, Transfer Pricing or International Tax.
Timings
The Foundation Papers in Personal Taxation, Business Taxation and VAT Compliance are Finance Act dependent. This means that as the tax rules are amended each year the syllabus and content of these Foundation Papers also changes.
New material is published in the autumn each year and is examinable for a period of just over two years. So the FA 2025 material published in Autumn 2025 is examinable from 1 November 2025 through to 31 December 2027. The updated material for FA 2026 will be published in Autumn 2026 and will be examinable from 1 November 2026 through to 31 December 2028.
We recommend a minimum of 3 months study before you sit the final certificate examination for a Foundation paper.
The Foundation Qualifications in Transfer Pricing and International Taxation are not Finance Act dependent. The materials and exam questions are updated periodically rather than annually. You can register and sit the exam at any time. However, we would still recommend a minimum of three months of study before you attempt the Foundation Qualifications in Transfer Pricing and International Taxation.
Our flexible online platforms allow studying and your exams to fit around you. Once you have registered and received the material, it is up to you to choose the timing of study but we recommend you complete the Foundation qualification within the time detailed above.
