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.
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.