More about ATT training 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 you can sit any number of papers at a time. 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 & Accounting Principles

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 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 are allowed to take certain publications into the examination.