Apply for CIOT membership

Congratulations to our successful students who have received notification of their passes this morning.
The Member Application portal will open later today, please log in with your student ID and password after 4pm on Wednesday, 18 January 2017.

Once you have passed the CTA Examination, you are warmly welcomed to apply for Membership of the CIOT. Upon acceptance, you will be able to use the designatory letters 'CTA' after your name and be able to describe yourself as a Chartered Tax Adviser.

Your Application must be supported by verification from two sponsors who have to satisfy the following requirements:

  • the applicant is personally known to them
  • the particulars given on the form of application are, to the best of their knowledge and belief, true and correct statements
  • they recommend the applicant to Council as a fit and proper person for election to membership

Sponsors should be two Fellows or Associates of the Institute or, at Council’s discretion, two persons from the list below

  • member of the Institute of Chartered Accountants in England and Wales
  • member of The Association of Taxation Technicians
  • member of the Institute of Chartered Accountants of Scotland
  • member of the Institute of Chartered Accountants in Ireland
  • member of the Association of Chartered Certified Accountants
  • member of the Chartered Institute of Management Accountants
  • member of the Institute of Chartered Secretaries and Administrators
  • member of the Association of Corporate Treasurers
  • member of the Chartered Institute of Public Finance and Accountancy
  • Advocates
  • Barristers
  • Solicitors

In the case of applications from bank personnel only, bank managers and managers of taxation and executor and trustee departments may act as sponsors.

In the case of applications from past or present HM Revenue & Customs personnel only, members of the senior civil service within the Department of HM Revenue & Customs may act as sponsors.

Subscriptions

Applications for membership must be accompanied with the annual membership subscription (which is reduced by half after 1 July). For the following years the annual subscription is due on 1 January. 

Entrance fees

The membership entrance fee of £180 (£95 for ATT members) will be waived for those who apply for membership within three months of receiving notification of their exam results. Those who apply for membership after three months must pay this fee.

18-month rule

Those applying outside of the 18-month limit will be required to submit evidence of CPD undertaken.

Re-admission

Those who apply for re-admission are required to complete an application form and also to meet certain other conditions. There is also an additional application fee of £180 which must be enclosed with your application.

Overseas members

There are additional requirements for membership if you are based outside the UK. Your application for membership as an Associate or Fellow will only be accepted if Council are satisfied as to your professional standing and the extent of your UK taxation experience during a period of at least three years up to the date of application for membership. If you do not have three years’ experience of UK taxation then please contact the Institute in writing with details of the experience you do have.

These additional requirements apply if you are not within one of the following classes

  • a person engaged in public practice or as a specialist taxation adviser in the UK
  • a partner in, or a person in the direct employment of, a firm or person within 1. above
  • a person in the employment of a Government or municipal office, bank or commercial concern established within the UK

Continuing professional development

The Institute has a compulsory continuing professional development (CPD) scheme for those members who are engaged in the practice of UK taxation (whether as a partner, sole practitioner, director or employee) in industry, commerce or private practice.

After accepting our congratulations, please note the following before you apply

Admission is dependent upon demonstrating three years’ relevant recent professional experience.

Applications for membership should be made within eighteen months of qualifying through the online registration form. If you do not have sufficient experience at this time, you are able to apply once you do. Please contact the Membership Team if you have any queries about your professional experience.

Apply for CIOT membership here

Credit/Debit card form can be downloaded here
We look forward to receiving your application, which will be processed as quickly as possible, and to welcoming you into the Institute.