How the ATT qualification works


To become a member of the ATT, students must sit and pass three tax papers, three Computer Based Examinations (CBEs) and have two years of practical experience.

The ATT qualification is structured as follows:

Tax papers

There are two compulsory core papers and you choose the third non-core paper based on your area of specialism. These papers are sat in May and November each year and are completed online. The exams are open book and are not invigilated. For each paper passed, you are entitled to apply for a certificate of competency from the ATT. The papers are:

Compulsory core papers

  • Paper 1 – Personal Taxation
  • Paper 2 – Business Taxation

Choice of one non-core paper

  • Paper 3 – Business Compliance
  • Paper 4 – Corporate Taxation
  • Paper 5 – IHT, Trusts & Estates
  • Paper 6 – VAT

All papers can also test elements of Law and Ethics and some can also test some Accounting.

The papers are split into short form questions (40%) and between three and six longer style questions (60%). These are a mixture of computational and explanatory questions. Each paper is three and a half hours in length.

The pass mark for each paper is 50%. The results are released in January for the November examinations and July for the May examinations.

Computer Based Examinations (CBEs)

Students must also sit and pass three CBEs in:

  • Law
  • Principles of Accounting
  • Professional Responsibilities & Ethics

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 either at a local exam centre or remotely at home. The remote exams are invigilated and no books may be taken into any CBE.

The pass mark for the CBEs is 60% and you receive the results from each exam straight after it is attempted.

Registration with the ATT

You must be at least 16 years old and must register as a student with the ATT at least four months before you can enter to sit any of the tax exams. So you must be registered by the end of December for the May examinations, and the end of June for the November examinations.

You must separately enter for each examination, by the end of February for the May examinations and the end of August for the November examinations.  You can enter for the Computer Based Examinations at any time following the acceptance of your registration as a student.

How ATT qualification works


You must register as a student with the ATT and be at least 16 years old at least four months before you can apply to sit the exams. So you must be registered by the end of December for the May examination, and the end of June for the November examination.

To become a member of the ATT, candidates must sit and pass three written papers, three computer based examinations and have two years practical experience.

The traditional written papers

There are two compulsory core papers and you choose the third non-core paper based on your area of specialism. These papers are sat in May and November each year. For each paper passed, you are entitled to apply for a certificate of competency from the ATT. The papers are:

Compulsory core papers

  • Paper 1 – Personal Taxation
  • Paper 2 – Business Taxation

Choice of one non-core paper

  • Paper 3 – Business Compliance
  • Paper 4 – Corporate Taxation
  • Paper 5 – IHT, Trusts & Estates
  • Paper 6 – VAT

Each paper can also test elements of Accounting, 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 must separately apply to sit an examination, by the end of February for the May examination and the end of August for the November examination.

Permitted texts

You are allowed to take certain publications into the examination.

We recommend Tolley’s Yellow and Orange Tax Handbooks, which our tutors will be using on our courses.