Candidate instructions

STRICT SILENCE must be observed in the examination hall

Instructions for December 2017 ADIT examination candidates

Paper 1 – Principles of International Taxation
Tuesday 12 December 2017
 
Paper 2 – Advanced International Taxation (Jurisdiction)
Wednesday 13 December 2017

 • 2.09 United Kingdom

 
 

Paper 3 – Advanced International Taxation (Thematic)

Thursday 14 December 2017

 • 3.01 EU Direct Tax

 • 3.03 Transfer Pricing

 

You must ensure that you arrive for the exams you have entered for on the correct dates and times. The exam centre start times can be found below.

Please note that your name, candidate number, ADIT registration number and email address may be communicated to the exam centre in accordance with our data protection guidelines. The CIOT is not responsible for the content and/or accuracy of communications sent directly to candidates by exam centres.

1. EXAM CENTRE START TIMES

Exam centre
Time Zone*
Local ADIT exam time
San Francisco
UTC -8.00hr
08.00 – 11.15 (PST)
San Antonio
UTC -6.00hr
08.00 – 11.15 (CST)
Houston
UTC -6.00hr
08.30 – 11.45 (CST)
Port of Spain
UTC -6.00hr
10.00 – 13.15 (GMT)
Atlanta · New York
UTC -5.00hr
09.00 – 12.15 (EST)
São Paulo
UTC -2.00hr
12.00 – 15.15 (BRST)
Accra · Dublin · London · Monrovia
UTC
10.00 – 13.15 (GMT)
Amsterdam · Bratislava · Budapest · Hamburg · Lucerne
Luxembourg · Lagos · Madrid · Munich · Paris · Valletta Vienna · Warsaw · Yaoundé
UTC +1.00hr
11.00 – 14.15 (CET/WAT)
Athens · Beirut · Bucharest · Cairo · Harare · Johannesburg
Kiev · Nicosia
UTC +2.00hr
12.00 – 15.15 (EET/CAT/SAST)
Addis Ababa · Kampala · Manama · Moscow · Nairobi
UTC +3.00hr
13.00 – 16.15 (EAT/AST/MSK)
Beau Bassin-Rose Hill
UTC +4.00hr
12.30 – 15.45 (MUT)
Dubai · Tbilisi
UTC +4.00hr
14.00 – 17.15 (GST/GET)
Islamabad · Karachi
UTC +5.00hr
15.00 – 18.15 (PKT)
Mumbai
UTC +5.30hr
14.30 – 17.45 (IST)
Bangalore · Chennai · Colombo · Delhi
UTC +5.30hr
15.30 – 18.45 (IST)
Almaty
UTC +6.00hr
14.30 – 17.45 (ALMT)
Hanoi · Jakarta
UTC + 7.00hr
13.00 – 16.15 (ICT/WIB)
Hong Kong · Kuala Lumpur · Singapore
UTC +8.00hr
14.00 – 17.15 (HKT/MYT/SGT)
Brisbane
UTC +10.00hr
16.00 – 19.15 (AEST)
Canberra · Sydney
UTC +11.00hr
17.00 – 20.15 (AEDT)

* All timezones are listed in relation to Coordinated Universal Time (UTC).

2. SPECIAL EXAM CENTRES

If you are sitting your exams at a special exam centre, you will need to contact the exam centre to arrange payment of the additional hosting fee before the date of your exam (unless otherwise stated). Contact details for your centre are included within your candidate notification email. If you do not attend an exam for which you have registered, you may still be charged the exam hosting fee. Failure to arrange payment of your exam hosting fee may lead to your exam results being withheld, and you may not be permitted to sit further ADIT or other CIOT exams until this fee is paid.

3. GENERAL INFORMATION

Examination method

All exams taking place in December are available to candidates using the on-screen method only. You are expected to bring a fully-charged laptop with the Exam4 software pre-installed. Power sockets will be available to plug your laptop into during the exam. Please ensure that the AC power plug for your laptop is compatible with the local standard, or that you have the correct power adaptor.

You will not be given additional time to download and install the Exam4 software before your exam, and should ensure that the software runs correctly on your laptop before the day of the exam. Instructions on running Exam4 practice exams can be found on our website at www.adit.org.uk/onscreen.

Please bear in mind that loud keyboards may disrupt other candidates and you are expected to use soft-touch keyboards during the exams.


Examination duration

The exams total 3 hours and 15 minutes in length.

The first 15 minutes of each paper is the pre-exam reading time. During this time, you may read and annotate the question paper but you may not type anything using the on-screen exam software, or use a calculator. The Presiding Officer will inform you when you can start answering the questions.


Seating and candidate number

Your four-digit candidate number is shown on your candidate admission document.

You must sit at the desk which has a label with your candidate number and your name on it.

Standard size exam desks will be used for all candidates sitting exams at the London exam centre, measuring approximately 600 x 600mm. In most other venues the desks will be standard size exam desks; however this cannot always be guaranteed.


Arrival time

You should be ready to take your place at least 20 minutes prior to the start of each paper.

If you are more than 30 minutes late for any exam paper, you will not be permitted to enter the exam hall.

Belongings which you are not permitted to have with you at your exam desk should be left in the designated place as indicated by the Presiding Officer.

Very small handbags may be left underneath your chair. You are advised not to bring anything valuable to the hall as all items are left at your own risk.


Writing materials

You will still be expected to bring a pen so that you are able to make notes within the question paper. You will not be able to type anything during the reading time period, but will be permitted to annotate within the question paper during this time.

Note paper can be obtained from the invigilators. You will not be able to submit any handwritten notes or answers (although you may make handwritten notes on the question paper).


Calculators

Pocket calculators including programmable calculators are permitted, except those with a graphical display

4. IDENTIFICATION – important information

Candidate admission document: You must print and sign a candidate admission document for every exam you are sitting, and have this ready for collection at the start of each of your exams. The candidate admission documents will be sent to you in PDF attachment form with your candidate notification email.

Identification: You must bring identification with you which includes both your photograph and your signature (for example, a passport or driving licence with photo). You must display this on your desk at all times during each exam paper you sit. The signature on this will be checked against your candidate admission document.

Should you arrive without the required identification (including a photograph and signature), you will be required to supply this to the CIOT within 48 hours of the final exam paper that you have sat. Your photo identification should be certified as true and correct by either your employer or a professionally qualified individual and a scanned copy must be sent via email to education [at] adit.org.uk. Should you not do so within the 48 hour time frame, you will be disqualified from the exam paper(s) that you did not provide identification for.

Should you have neither a passport nor a driving licence (with photo), you should contact the Education Team to discuss suitable alternative identification as soon as possible by emailing education [at] adit.org.uk (education [at] adit.org.uk )or
calling +44 (0)20 7340 0550.

You must bring identification to the exam for all paper(s) you are sitting.

5. TIMEKEEPING


You are advised to bring a watch for your own timekeeping purposes as it is not always possible to ensure that all candidates are seated with a clear view of the clock.

The Presiding Officer will inform you when the 15 minutes of pre-exam reading time is over.

You must remain seated for the first 45 minutes of the exam.

You will be told the time 10 minutes before the end of the exam; after this time call, you must remain seated until the end of the exam.

Please ensure that you read and follow the instructions on your question paper carefully, including the instructions which stipulate the number of questions which you are required to answer from each part. You will only receive marks for the stipulated number of questions; you should not answer more questions than you are asked to, as this will mean that you have less time in which to answer each question.

6. RULES & REGULATIONS

You are expected to comply with the following rules and regulations when sitting the ADIT exams.

Any breach of the rules will be reported to the CIOT Education Committee, which may at its absolute discretion subsequently disqualify any candidate.


Examination conduct

  1. You must not behave in a manner which will distract fellow candidates, before, during or after the exams.
  2. You are expected to behave in a polite and respectful manner to Presiding Officers, invigilators, other exam centre staff, and any other candidates.
  3. There is no dress code, but candidates are expected to dress in a manner that is not offensive to others.
  4. Smoking is not permitted in the exam room. Under no circumstances are you allowed to leave the exam room for a cigarette break while the exam is taking place.
  5. You are not permitted to communicate with, receive assistance from, or copy from the paper of any other candidate.
  6. You are not permitted to have a mobile phone on your desk or on your person (e.g. in your pocket), and you may not use your phone for any reason during the exam. Any mobile phone found in your possession during the exam will be treated as an offence.
  7. Other than your exam laptop, devices capable of connecting to the internet or taking photos are also not permitted. This includes smartwatches, which may not be used for timekeeping.
  8. All mobile phones and electronic communication devices must be switched off before you enter the exam hall as instructed by the Presiding Officer. You will not be allowed to use such devices (including smartwaches) for timekeeping purposes during the exam.
  9. The Presiding Officer and invigilators have the right to examine any items on or near your desk. If a candidate is found in possession of any suspicious device, the device will be removed and the candidate dealt with accordingly.
  10. Any phones left in bags or coats in the hall which ring will be switched off by the Presiding Officer or invigilator.
  11. Candidates should not bring children or other dependents as care facilities will not be provided.

Permitted books

  1. Candidates are not permitted to annotate, use post-it notes, tag or fold pages in the permitted books. If you are found in breach of this rule, it may result in your subsequent disqualification.
  2. You may underline, sideline, and highlight the permitted texts.
    (Underline is to underline words and sentences in your books, sideline is to highlight edges of the pages when the book is fully closed and you may also highlight words and sentences in your permitted books.)
  3. Candidates are expected to bring original books, bound by the publisher. Self-printed copies are not permitted.
  4. Electronic copies of the permitted publications may not be used for the exams.
  5. Earlier or more recent editions of the permitted texts may be used.
  6. You are not permitted to borrow books from any other candidate during the exam.
  7. You must not use any book other than those permitted.
  8. The Presiding Officer and invigilators have the absolute power to confiscate any book which they suspect is prohibited, or any material which breaches the CIOT’s rules regarding permitted books.

7. PERMITTED BOOKS

Candidates may bring into the exam room one bound edition of each of the following publications:

Paper 1

  • OECD, Committee on Fiscal Affairs. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Paris: OECD, 2017) [ISBN: 9789264262737]

  • Van Raad, K. Materials on International, TP and EU Tax Law 2016-2017. Volume A (Leiden: International Tax Centre, 2016) Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.


Paper 2.09 United Kingdom option

  • CCH The Red Book (seven volume set) [ISBN: 9781847985149]. Also known as CCH Editions Limited Tax Statutes and Statutory Instruments.
  • CCH The Green Book (recent edition) [ISBN: 9781847984999]
  • Tolley’s Yellow Tax Handbook (five volume set, recent edition) [ISBN: 9781405751490]
  • Tolley’s Orange Tax Handbook (recent edition) [ISBN: 978405757379]
  • Van Raad, K. Materials on International, TP and EU Tax Law 2016-2017. Volume A (Leiden: International Tax Centre, 2016) Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.

Candidates will be provided with a copy of the UK Tax Tables for reference in the examination hall.


Paper 3.01 EU Direct Tax option

  • Van Raad, K. Materials on International, TP and EU Tax Law 2016-2017. Volume C (Leiden: International Tax Centre, 2016). Candidates with a 2014-2015 or 2015-2016 edition may instead take Volume 3 of the earlier edition into the exam.
    Candidates with a pre-2014 edition may instead take Volume 2 of the earlier edition into the exam.

Paper 3.03 Transfer Pricing option

  • OECD, Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital (Paris: OECD, 2010) [ISBN: 9789264175174]
  • OECD, Committee on Fiscal Affairs. OECD/G20 Base Erosion and Profit Shifting Project 2015 Final Reports. Actions 8-10 (Paris: OECD, 2015) [ISBN: 978 9264241237]
  • OECD, Committee on Fiscal Affairs. OECD/G20 Base Erosion and Profit Shifting Project 2015 Final Reports. Action 13 (Paris: OECD, 2015) [ISBN: 978 9264241466]
  • OECD, Committee on Fiscal Affairs. Report on the Attribution of Profits to Permanent Establishments (Paris: OECD, 2010)
  • OECD, Committee on Fiscal Affairs. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Paris: OECD, 2017) [ISBN: 9789264262737]
  • United Nations. UN Model Double Taxation Convention Between Developed and Developing Countries 2011 (UN, 2011) [ISBN: 9789211591026]
  • United Nations. UN Practical Manual on Transfer Pricing for Developing Countries (UN, 2013)
  • Van Raad, K. Materials on International, TP and EU Tax Law 2016-2017. Volume A (Leiden: International Tax Centre, 2016)
    Candidates with a pre-2016 edition may instead take Volume 1 of the earlier edition into the exam.

Candidates are expected to bring original books, bound by the publisher. Self-printed copies are not permitted.

8. EXAMINATION ANSWERS

You must enter your four-digit candidate number as your ‘Exam ID’ when completing the pre-exam instructions.

You must select your correct exam title when completing the pre-exam instructions.

You must provide appropriate line breaks between each question, and clearly indicate the start of each new question using the formatting tools provided by Exam4.

You will not be able to submit any handwritten notes or answers (although you may make handwritten notes on the question paper, regardless of your chosen exam method). Any notes which you have typed and do not wish to be considered as part of your answers should either be deleted, or clearly marked as such.

9. TYPED ANSWER SCRIPTS

When you have completed your exam, you must ensure that your name does not appear anywhere in your typed answer script.

You must select the top left end exam button to close the exam.

10. LEAVING THE EXAMINATION ROOM

You cannot leave the exam room until 45 minutes after the start of the exam, or ten minutes before the end of the exam.

You must be accompanied by an invigilator while outside the exam room. If you leave the exam room without the permission of the Presiding Officer or an invigilator you will not be allowed to return.

If you have finished and wish to leave the exam after the first 45 minutes have passed, and before the end of the exam paper, you must click the end exam button to close the exam before you leave.

You will be informed of the time ten minutes before the end of the exam. After this time call, you must remain seated until the end of the exam and when all exams have been submitted. You can leave only when the Presiding Officer gives permission for you to do so.

11. ENDING THE EXAMINATION

When the Presiding Officer announces the end of the exam, you must immediately stop writing. Your candidate number may be taken if you continue to write after the end of the exam and you may be disqualified.

You must click the end exam button to close the exam.

You must remain seated until all exams have been submitted.

You must submit your completed exam electronically. This should be done in the exam hall if a wi-fi connection is available, or via remote submission within 24 hours of your exam completion if wi-fi is not available in the exam hall. Your exam paper cannot be marked unless your electronic exam is submitted.

When you complete an on-screen exam, Exam4 will display a four digit confirmation number. You will need to complete an on-screen exam ticket using this number, and submit the completed ticket to an invigilator.

If you are not able to obtain wi-fi connection in the exam hall, you will need to connect to the internet and submit your completed exam to the CIOT within 24 hours.

12. SPECIAL CONSIDERATION

The CIOT recognises that some candidates sit their exams in difficult circumstances, and has a process in place which allows you to request special consideration if you feel that your performance in your exam was affected by serious personal circumstances (such as illness or close bereavement during or immediately preceding the exam period, or if you experienced a particular problem on the day of your exam).

Please refer to the policy on the website for more information: www.adit.org.uk/specialconsideration

13. RESULTS

Under normal circumstances, the December 2017 pass lists will be released on the ADIT website at www.adit.org.uk/results, and will appear on Wednesday 7 February 2018 at 20.00 GMT. If you are accessing the exam results page on the website, please ensure you update your browser using the refresh button and remove old pages from your internet history folder and cache folders to ensure you see the new results.

Changes of address must be notified to the Education Team at the CIOT at least two weeks prior to the results date by email to education [at] adit.org.uk.

Under normal circumstances, notifications of results will be emailed to all candidates on Thursday 8 February 2018.

Under no circumstances whatsoever will results be given over the telephone.

As well as the list of those who have completed the ADIT qualification, lists of those who have not completed overall but have been successful in individual papers at this session will also be available to view on the ADIT website.

14. EXAM CENTRE FEEDBACK

The CIOT strives to provide the best possible exam conditions for its students. However, the CIOT cannot take responsibility for circumstances or events outside its control which occur at exam venues during the period of the exam, for example external noise, climate conditions, industrial action affecting travel, etc.

The CIOT welcomes your feedback on the exam centre at which you sat your exams. The feedback you give will be considered by the CIOT when arranging forthcoming exams.

If you have comments about your particular centre (such as location, temperature, etc.), please email education [at] adit.org.uk.

Please note: You may not receive an individual response to your feedback, and comments should relate to the exam conditions, not the content of the exam papers.

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