ATT Foundation Qualifications

Our training programme for the ATT Foundation Qualifications helps you to prepare thoroughly. Study with our proven study programmes and benefit from our expertise in tax and training.

  • Features & Benefits
  • The Qualifications
  • The ATT are proud to be launching their online Foundation in Personal Taxation, Foundation in Business Taxation, and Foundation in VAT Compliance qualifications, in partnership with Tolley.

    Who's it for?

    The online Foundation Qualifications are ideal for those that:

    • Work in tax:
      • Invest in Junior Members of staff to extend their knowledge and broaden the work they can do, knowing that it will be of the high standard given by the ATT and Tolley prestige.
      • Bookkeepers and other professional staff providing tax services. Stand out from the competition by adding value with initial tax knowledge to ensure all relevant information is gathered and reported.
      • Anyone looking for the first step to a formal and prestigious tax qualification, which can be furthered later with the full ATT Qualification.
    • Work in accountancy:
      • Accountants who wish to enable cross-department secondments to help the tax team during busy seasonal periods, thereby reducing client backlogs, improve fee recovery and improve the audit/accounts-tax handover integration
      • or simply wish to start the move over to tax
    • Work in related professions:
      • Lawyers in private client and dealing with HNWIs can extend professional & personal knowledge to enhance advice, efficiencies or save on potential outsource costs
      • Surveyors who require an overview of tax knowledge including Capital Allowances

    What is it?

    Each stand-alone online Foundation Qualifications is split into four manageable modules relating to that specific qualification. The qualification is studied and examined in these four distinct sections, followed by a final exam. The unique Tolley Online Academy provides training and the Online Exam Centre examination platforms allow you to work through the qualification to match your pace and other commitments that you may have.

    ATT Foundations infographic 

    Tolley Exam Training – studying with us

    With proven successful tax training from tax specialists we provide all the tools you need to pass the Foundation Qualifications. We have worked closely with the ATT in the preparation of the study material and syllabus.

    We provide:

    • Targeted study manuals with worked illustrations to help focus and aid your studies
    • Online access to all your study materials with Tolley Online Academy and Exam Centre so you can study and progress at your pace
    • Interact with other students through the student forums
    • Supplementary online lectures from the popular "Tolley Tax Tutor" series
    • Support from our dedicate tutorial and client services teams
  • All Foundation Qualifications are accredited by The Association of Taxation Technicians.

    The Foundation Qualifications open up the door to a future career in tax.

    The Qualifications

    Subjects examined within the Foundation Qualifications include:

    Foundation in Personal Tax

    • Understanding the income tax calculation
    • Self-Assessment with returns, payment and penalties
    • Different sources of income including interest, dividends, trust income, property income and employment income
    • National Insurance Contributions for employment
    • Pensions including tax relief for contributions going in, annual allowance and the taxation of pension income received
    • Capital gains tax with losses and chattel rules
    • Principal Private Residence Relief
    • EIS from an income tax and Capital Gains Tax perspective

    Foundation in Business Tax

    • Introduction to different types of business: sole traders, partnerships and companies
    • Adjustments to profit
    • Capital allowances
    • Sole trader loss reliefs
    • Partnerships and their loss reliefs
    • Flat rate expenses and cash basis for small businesses
    • National Insurance Contributions for the self-employed
    • Understanding the corporation tax calculation including long periods of account
    • Corporation Tax Self Assessment with returns, payments and penalties
    • Loan relationships for a company
    • Company trading loss reliefs
    • VAT registration, time of supply and VAT returns.

    Foundation in VAT Compliance

    • General principles of VAT
    • Liability, value and time of supply
    • Partial exemption
    • Accounting for VAT including penalties and HMRC powers
    • Bad debt relief
    • VAT on land and buildings
    • Overseas aspects of sales and purchases of goods and services
    • Capital goods scheme
    • Transfer of a going concern
    • VAT Groups
    • VAT schemes

    Each Foundation Qualification is split into four modules. Each module has an exam, all four of which must be successfully passed before you can sit the final Foundation Certificate paper, which will cover questions from all 4 modules.

    Each module must be taken in order and the module exam passed before you can move on to the next module.

    Registration & Payment

    Process

    What

    What you do and receive

    Fee

    Step 1

    Register with the ATT

    You must:

    • Pay Student Registration Fee

    You will receive:

    • Your ATT Student Registration Number

    £50

    Step 2

    Register with Tolley

    You must:

    • Submit your ATT Student Number and pay study fee

    You will receive:

    • Study Manual & Question Bank
    • Online Academy & Exam Centre Access

    £300 + £35 VAT

    Step 3 Study

    You must:

    • Study and pass each Module Exam in order

    You will receive:

    • A PDF entitled "Eligibility to Sit Certificate Paper" when passed all 4 Modules

    -

    Step 4

    Register with the ATT to sit the final Foundation Certificate

    You must:

    • Submit your "Eligibility to Sit Certificate Paper" PDF document to the ATT
    • Pay the Exam Fee

    £100

    Step 5

    Sit final Foundation Certificate Paper with Tolley

    You must:

    • Sit the Final Mock
    • Then sit the Foundation Certificate Paper

    When passed, you will receive:

    • Foundation Certificate from the ATT
    -

     

    Study

    We know that this is likely to be a big commitment by you and we will help you throughout.

    We have developed our platforms to specifically enable studying at your pace and convenience but it is important at the outset to acknowledge that you must set regular time aside to study.

    You will receive the following study package:

    • Study manual written on the basis of no prior knowledge in an easy to follow style. With worked illustrations and examples for you to try
    • Online Mock Exams for you to practice what you have learnt in the study manual and consolidate your understanding
    • Supplementary audio visual lectures to enhance your knowledge,  viewed via the Tolley Online Academy or replayed as MP3 files
    • Access to the Tolley Online Academy, which contains all your study material online to help you study when it suits you. You also have access to student and tutor forums
    • Tolley Online Exam Centre with mock exams for you to try plus the module exams and the final Foundation Certificate qualification
    • Tutor support to answer your queries either via the forums on the Academy or via email
    • How to Pass guide explaining how to start your studies and the best way to study to achieve success in your Foundation exams.

    Progress and Exams

    The study is split into 4 modules that will be clearly outlined on the contents page of your study manual.

    You must study these in order and successfully complete the module exam before moving on to the next module. There are mock exams for each module so that you can identify your strengths and areas of further learning.

    Each module exam comprises multiple-choice/multiple response questions.

    The mock exams and module exams can be taken as many times as required.

    If you fail to achieve the required mark we recommend you revisit your study materials and consolidate your knowledge further.

    Upon successful completion of the final module exam you will be issued an "eligibility to sit the certificate paper" PDF, with details of how to register with the ATT to sit the final Foundation Certificate qualification.

    Final Foundation Certificate Qualification

    Once you have successfully completed the 4 module exams, and registered this with the ATT you will then be able to sit the final Foundation Certificate qualification.

    Please note you must sit and successfully complete your final Foundation Certificate qualification before the following January when the Online Exam Centre will be updated for the next Finance Act.

    Note this is relaxed for the first year of launch where the current material is on Finance Act 2017 and the Online Exam Centre will be updated to Finance Act 2018 in January 2019.

    The final Foundation Certificate qualification can be attempted as many times as you require, but still within the window as outlined above.

    Results and Pass Marks

    As this is an online qualification you will be informed of your results immediately at the end of each module exam and the final exam.

    Each examination is tested by multiple-choice/multiple-response questions.

    You will not however be told which questions you have got right – it is either pass or fail.

    You can however retake all exams as many times as you like.


    Foundation in Personal Taxation & Foundation in Business Taxation Foundation in VAT Compliance
    Module Mock 40 Minutes
    20 Questions
    Pass = 60% (12 out of 20)
    60 Minutes
    30 Questions
    Pass = 60% (18 out of 30)
    Module Exam 40 Minutes
    20 Questions
    Pass = 60% (12 out of 20)
    60 Minutes
    30 Questions
    Pass = 60% (18 out of 30)
    Final Mock 60 Minutes
    30 Questions
    Pass = 67% (20 out of 30)
    60 Minutes
    30 Questions
    Pass = 60% (18 out of 30)
    Final Exam 60 Minutes
    30 Questions
    Pass = 67% (20 out of 30)
    90 Minutes
    45 Questions
    Pass = 67% (30 out of 45)

    Timings

    We recommend you register in September/October for the Finance Act 2017 study material to give the maximum period of study before the exam should be taken. However, depending on your work/time schedule it is possible to study a Foundation Paper in 3 months.

    Our flexible online platforms allow studying and your exams to fit around you. Once you've registered and got the material then it is up to you to choose the timing of study but we recommend you try to complete the Foundation qualification within the time detailed above.

How to Apply Online

Use the form on the right to book your place. Please remember to register first with the Association of Taxation Technicians (ATT) - registration will be available soon.

Remember you must register as a Student with the ATT*

*Please note, if you are a registered student on the main ATT qualification you will need a separate Student Registration number for Foundation qualifications.