Law & Ethics

The objective of this Computer Based Examination is to test your understanding in the areas of professional responsibilities and ethics, as well as testing your knowledge of law within relevant areas of tax.

  • The Qualification
  • Venues and Dates
  • The Tolley study packages provide three different ways to study for the Computer Based Examinations (CBEs) and include the following:

    Distance Learning

    • Tolley Online Academy with access to the question bank 200-250 multiple choice/response questions
    • The Online Exam Centre which simulates the real computer based testing platform and includes the questions from your question bank where you can test yourself by chapter, or create your own practice tests
    • Three additional mock exams with 50 questions each
    • The popular Academy student forums to ask questions and get support
    • Online audio visual lectures for Law only and
    • How to tackle the CBEs guidance explaining how the CBEs work, how to get the most from your study material and how to approach the CBEs.

    Taught Courses (Offered in London only)

    • A two day classroom course for Law and a one day course for Ethics with an experienced Tolley tutor to show you how to approach the CBEs and work through the syllabus content in a way that makes it memorable.

    The Taught Course includes all the material from the Distance Learning package above.

    Online Tuition Course

    • Full online course with a guided study programme to take you through the preparation necessary for the CBEs on a week by week basis
    • Includes tuition style lectures written and presented by our experienced tutors
    • With additional interactive activities including quizzes, crosswords and word searches to give a variety of learning and testing media

    The Online Tuition Course includes all the material from the Distance Learning package above.

    ATT/CIOT Text Books

    The syllabus for the Computer Based Examination is the content of the ATT and CIOT joint text books:

    • The Law book is "Essential Law for Tax Practitioners" 4th edition. This is examinable from 1 March 2016 and continues to be examined
    • The Ethics book is "Professional Responsibilities and Ethics for Tax Practitioners" 3rd edition and is examinable from 1 March 2017 to
      28 February 2018

    You must purchase the books in addition to your Tolley study package. The books are only available directly from the ATT or CIOT (links below), they are not available from Tolley: www.association-of-taxation-technicians.myshopify.com/ and  www.ciot.myshopify.com/ .

    When To Sit The Computer Based Examinations

    ATT students need to have passed the CBEs before they are eligible to apply for ATT membership.

    If you are considering going onto CTA, the credits for the CBEs are valid for nine sittings from the date they were taken.

    CTA students must have passed the Computer Based Examinations before the exam entry deadline of the last written tax paper (end of February for a May sitting and end of August for a November sitting).

  • Law & Ethics Computer Based Examinations from 1st March 2017 to 28th Feb 2018


    London
    Law
    Classroom course
    12-13 Jun 2017
    Classroom course
    4-5 Dec 2017
    Classroom course
    12-13 Feb 2018
    Ethics
    Classroom course
    15 May 2017
    Classroom course
    13 Nov 2017
    Classroom course
    2 Feb 2018

How to Apply Online

Applying online is easy, simply follow these steps:

  1. Select your papers
  2. Select your options (click the red box to un-select)
  3. Fill in your details
  4. Submit your application form

What is The Guaranteed Pass Scheme

The Guaranteed Pass Scheme is a way of ensuring you have the ability and confidence to pass first time with Tolley. Our experience shows that students who follow the Tolley training programme and provide regular study time have a very high chance of passing their examinations.

All eligible students enrolled with us on this programme will be given one free distance learning and revision course if, in the unlikely event, they fail their examinations. The Guaranteed Pass Scheme comprises of our distance learning course; taught classroom courses and revision course.

Other Ways to Learn

Distance Learning

At the heart of all of our courses is our distance learning course. By signing up for a distance learning course you get a wealth of targeted material that allows you to study in your own time and at your own pace, safe in the knowledge that your material has been written by our own tutors. Our Distance Learning material comprises: 

  • Study manuals
  • Question banks
  • Practice exams
  • Memory joggers
  • Revision question bank
  • Revision mock
  • Access to the Tolley Academy
  • FREE Online lectures from Tolley Tax Tutor to support your studies
  • Membership of the Tolley student forum
  • Personal study plan on Tolley Tracker

Online Distance Learning

For those students who wish to study exclusively online, we offer an online option at a reduced price which gives you everything from the traditional distance learning course apart fromthe printed manuals and question banks.

Click here to see what is contained in our Law & Ethics distance learning package.

Taught Classes

If you want to enhance the distance learning course and give your studies a kick start you can attend our taught classroom courses. Presented by one of our experienced tutors these courses will explain the technical topics in a straightforward way, focusing on the key areas for the examination.