The ATT Foundation Qualifications open the door to a future career in tax. Choose one of four specialisms – Personal Taxation, Business Taxation, VAT Compliance or Transfer Pricing.
Foundation Qualifications in Personal Taxation, Business Taxation and VAT Compliance
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 2022 material published in Autumn 2022 is examinable from 1 November 2022 through to 31 December 2024. The updated material for Finance Act 2023 and Finance (No 2) Act 2023 will be published in Autumn 2023 and will be examinable from 1 November 2023 through to 31 December 2025.
We recommend a minimum of 3 months study before you sit the final certificate examination for a Foundation paper.
Foundation Qualification in Transfer Pricing
The Foundation in Transfer Pricing is 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 in Transfer Pricing.
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.