Exam withdrawal

We recognise that ADIT students tend to lead busy lives, in many cases combining their ADIT learning with full-time tax careers or academic study, and therefore may not be able to sit an exam for which they have registered.

The policy regarding ADIT exam withdrawal, deferral and refunds, including the fees which may apply, depends on the timing of the application and the reasons for the request.

Free deferral period

Candidates have until 14 days after the exam entry closing date (or 14 days after the late exam entry closing date for candidates who pay the late entry fee) to defer their exam entry to an available session within the following twelve months.

Paid deferral period

After the free deferral period has closed, candidates have until 14 days before the first exam of the session to carry forward 50% of the entry fee to an available session within the following twelve months.

Candidates who withdraw less than 14 days before the first exam of the session forfeit the full fee.

Emergency deferrals

After the free deferral period has closed, emergency deferrals may be awarded in extenuating circumstances when a situation has arisen which could not have been foreseen. Examples of extenuating circumstances include serious illness, injury, or death or serious illness of a close family member. Supporting evidence must be provided, together with a written explanation of the circumstances (an email is preferred).

Please note that work and/or other commitments which may have restricted your time to prepare for or sit an ADIT exam is not considered to be extenuating circumstances, and should be applied for during the free or paid deferral periods.

Cancelling exam entries

Candidates can request to cancel their exam entries and claim a refund up to 14 days after the date they submitted the exam entry, subject to the following cancellation fees:

  • £15 per exam for exam entries received before the exam entry deadline
  • £30 per exam for exam entries received during the late entry period.
    The late entry fee of £100 is not refundable.

The applicable cancellation fee will be deducted from the amount refunded.

After 14 days, exam entries can no longer be cancelled and exam entry fees are non-refundable.


FAQs

You can find a list of Frequently Asked Questions about deferring or withdrawing from the ADIT examinations below.

If you have a question which is not listed here, please contact the Education Team at info [at] adit.org.uk.

What is the deadline for a free deferral?

If you would like a free deferral of your exam entry, you must request the deferral by the following dates:

For the June session:

If you entered to sit: Deadline to defer:
Before the exam entry closing date (28 February) 14 March
During the late exam entry period (1 - 31 March) 14 April

 

For the December session:

If you entered to sit: Deadline to defer:
Before the exam entry closing date (12 September) 26 September
During the late exam entry period (13-30 September)

14 October

How do I get a refund?

Candidates can request to cancel their exam entries and claim a refund up to 14 days after the date they submitted the exam entry, subject to the following cancellation fees:

  • £15 per paper – if the exam entry application was received before the exam entry closing date (June: last day of February | December: 12 September)
  • £30 per paper – if the exam entry application was received during the late entry period (June: 1-31 March | December: 13-30 September) The late entry fee of £100 is not refundable.

After this time, the exam fees are not refundable.

If you are eligible for a refund, the refund will be returned via the original payment method.

To request a refund, please contact the Education Team at info [at] adit.org.uk.

 

What happens if I carry forward 50% of the exam entry fee?

Students carrying forward 50% of the exam entry fee can use the unforfeited amount towards the fee payable for an available exam session within the following twelve months only. Any fees not carried forward are forfeit.

A student can withdraw and carry forward 50% of the original exam entry fee for a deferred examination, up to a maximum of two occasions. If the student is unable to attend the exam on the second deferred occasion, then the full exam entry fee will be forfeit.

The discount will be automatically applied when you enter to sit in either of the two sessions in the following twelve months.

What if my employers are paying for the exam entry?

If you selected the employer invoice option, please be aware that examination fees are still payable for the session in which the exam entry was originally submitted. Payment must be received within 30 days of the date the invoice was issued.

You can request to cancel your exam entries up to 14 days after the date you submitted the exam entry, subject to payment of the applicable cancellation fees. After 14 days, exam entries can no longer be cancelled.

Students are not permitted to withdraw from exams for which payment has not been received, and may not be permitted to sit further ADIT exams, or other CIOT exams, until any outstanding fees have been paid.​

What if I'm entered to sit at a special exam centre?

Candidates who withdraw or defer their ADIT exams must also notify the special exam centre that they will not attend the exams.

Candidates who do not attend an exam for which they have registered at a special exam centre may still be charged the exam hosting fee, or a cancellation fee set at the discretion of the exam centre, and will not be permitted to sit further ADIT or other CIOT exams until any outstanding fees have been paid.

What are 'extenuating circumstances'?

Extenuating circumstances may be defined as any unforeseen situation which you feel may have affected your ability to prepare for, and sit the examinations. Such circumstances might include, but are not limited to, serious illness or injury, maternity,
or death or serious illness of a close family member. Each request is reviewed on an individual basis, and the decision to transfer your exam entry is at the sole discretion of the CIOT.

Please note that work and/or other commitments which may have restricted your time to prepare for or sit an ADIT exam is not considered to be extenuating circumstances, and should be applied for during the free or paid deferral periods.

When should I apply for an emergency deferral?

The deadline to submit an application for emergency deferral is 14 days after the examinations. We advise you to submit your application as early as possible, as it can take up to ten business days to review a deferral application.

If you are concerned that you are not able to submit any evidence within this time, please notify us and provide a written statement explaining the circumstances as soon as possible so that we are able to maintain an accurate record of your request. Candidates who are genuinely unable to submit the evidence within this time (for example, in circumstances such as hospitalisation), may then be permitted to submit the evidence later.

Requests will not be considered after the examination entry closing date for the following session has passed, in any circumstances.

What information should I include?

Please confirm your full name, your ADIT registration number and the exams you wish to defer in the application email.

When applying for an emergency deferral, the CIOT cannot assume or predict how the circumstances might have affected you. Therefore, in order for your request to be reviewed, you must provide a written statement (an email is acceptable) which explains how the circumstances might have affected your ability to prepare for and sit the examinations, along with evidence in support of the circumstances.

What should I provide as evidence?

In order for your emergency deferral request to be reviewed, you must provide formal evidence confirming the circumstances you have outlined.

Examples of evidence include a detailed doctor's letter, maternity form or death certificate. Where circumstances relate to your health and wellbeing, evidence should clearly and concisely set out your symptoms and the period of time during which your health was affected. Where evidence is in letter form, it must be printed on headed paper. The CIOT cannot interpret prescriptions, X-rays or photographs, and will also not accept phone calls or informal correspondence as appropriate evidence.

Evidence should be in English. If this is not possible, then you must submit a copy of the original document together with a translated, notarised copy.

It is your responsibility to provide relevant documentation. The CIOT is not able to obtain any documentation on your behalf.

The information you supply will only be made available to those who are directly involved in the process, and the CIOT will consider your request in confidence. For the avoidance of doubt, the CIOT will never release information about your circumstances or any of your personal details without your express permission.​

How do I defer my ADIT examinations?

Requests to defer your exams must be sent to us in writing (by email is preferred). You can submit your request along with scanned copies of any necessary evidence to the Education Team at info [at] adit.org.uk.

Alternatively, if you need to send the request by post, please ensure you keep a copy of any evidence and obtain proof of postage. The CIOT cannot be held responsible for any correspondence which goes missing in transit.

Further information for ACA CTA Joint Programme students

For students of the ACA CTA Joint Programme, the information supplied on this page refers to those withdrawing from the ADIT examinations only, and should be used if you are withdrawing from either the 2.09 – United Kingdom optional module, or 2.10 – United States optional module.

For further information on withdrawing from the CTA examinations, please visit www.tax.org.uk/withdrawal.