Exam credits
Credits from one or more of the papers are available if you meet the criteria
Credits can be claimed on the application form for registration and Confirmation of Eligibility. If you are already registered there is a separate credit only application form. If you are planning on sitting all required tax papers at one sitting credits must be applied for before the closing date for this examination session. If you are sitting the examination in a modular way you may apply for your credits at any time, provided you meet the deadline below.
If last written tax paper will be taken at a May session – 31 July of the same year
If last written tax paper will be taken at a November session – 31 January of the following year
| Previous Qualification | Credit Awarded |
| ICAEW The Institute of Chartered Accountants in England and Wales ICAS The Institute of Chartered Accountants in Scotland ICAI The Institute of Chartered Accountants in Ireland *Must have passed Northern Ireland Tax Papers | Application and Interaction |
| ACCA Association of Chartered Certified Accountants *Must have passed Paper 6 – Advanced Taxation (from 2007) | Application and Interaction |
| ATT Association of Taxation Technicians *Must have passed Paper 7 (Practice Administration & Ethics) | Professional Responsibilities and Ethics E-Assessment |
| ADIT Advanced Diploma in International Taxation | Advisory: Advanced Corporation Tax |
| HM Revenue & Customs Tax Inspector (FT2/CPT/IDP or ITS2) | Advisory: Advanced Corporation Tax Advisory: Owner Managed Business |
| HM Revenue & Customs VAT Legal and Technical Training | Advisory: VAT on UK Domestic Transactions |
| IIT Institute of Indirect Taxation | Advisory: VAT on UK Domestic Transactions Advisory: VAT on Cross-Border Transactions |
| Solicitor/Barrister | Law E-Assessment |
Fees for Credits
The fees for the credits are as follows:
For each written tax paper £120
E-Assessment in Professional Responsibilities & Ethics (For those who have passed ATT Paper 7) £30
Law £60
