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 and deferral, including the fees which may apply, depends on the timing of the application for withdrawal and the reasons for the request.
Candidates have until 14 days after the exam entry closing date (or 14 days after the late exam entry closing date for candidates who enter during the late entry period) to request a deferral to an available session within the following twelve months.
Candidates who request to defer the entry after this date, but 14 days or more before the first exam of the session, carry forward one half of the entry fee to an available session within the following twelve months. The remaining half of the fee is forfeit.
Candidates who withdraw less than 14 days before the first exam of the session forfeit the full fee.
In exceptional circumstances (such as serious illness or bereavement), it may be possible to defer your exam entry after this date. Appropriate evidence must be provided, together with a written explanation of the circumstances (an email is acceptable).
If you have a question which is not listed among the Frequent Asked Questions, please contact the Education Team at info [at] adit.org.uk (subject: ADIT%20exam%20withdrawal) or telephone +44 (0)20 7340 0550.
What is the deadline to defer my exam entry?
Can I get a refund?
What will happen if I carry forward 50% of the exam entry fee?
What if I have selected the employer invoice option?
What if the exam is being sat at a special exam centre?
What are ‘exceptional circumstances’?
What information should I provide?
What type of evidence should I include?
What if the evidence cannot be provided in time?
What if the information being supplied is private and confidential?
How do I notify the CIOT of a request to withdraw from the ADIT examinations?
Further information for ACA CTA Joint Programme students
If you would like to defer your exam entry, you must request the deferral by the following dates:
For the June exams:
|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 exams:
|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|
Requests must be made in writing (an email is acceptable). Please note that your exam entry will only be deferred once, to an available session within the following twelve months. When requesting the deferral, you must notify us to which session you require your exam entry to be deferred.
In exceptional circumstances (such as serious illness or bereavement), it may be possible to defer your examination entry after this time. Evidence must be provided, together with a written explanation of the circumstances.
Where possible, we advise you to submit any requests to withdraw from the examinations due to exceptional circumstances within two weeks after the date of the examinations. Requests will not be considered after the examination entry closing date for the following session has passed.
Candidates who withdraw later than 14 days after the exam entry closing date, but 14 days or more before the first exam of the session forfeit one half of the entry fee.
If you withdraw less than 14 days before the first exam of the session, your full exam entry fee will be forfeit.
Students can request a refund up to 14 days after the date they submitted the exam entry. The following administration fee will be deducted from the amount refunded:
- £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)
After this time, the exam fees are not refundable.
If you are eligible for a refund, the refund will be returned to the card you originally paid with. Refunds will only be processed after the fees have been paid.
The late entry fee of £100 is not refundable.
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.
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.
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.
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.
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.
Exceptional 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, serious personal/family problems or bereavement. Each request is reviewed on an individual basis, and the decision to transfer your exam entry is at the sole discretion of the CIOT.
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.
In order for your 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.
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.
Requests for deferral due to exceptional circumstances may be submitted following the exams; we advise you to submit your request within two weeks after the examinations.
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. You may then be permitted to submit the evidence later, as soon as you have it available.
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.
We require all requests to withdraw from the examinations to be sent to us in writing (an email is acceptable). You can submit your request and a scanned copy of any necessary evidence to the Education Team at info [at] adit.org.uk (subject: ADIT%20exam%20withdrawal) .
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 submissions which go missing in transit.
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 Paper 2.09 – United Kingdom option, or Paper 2.10 – United States option.
For further information on withdrawing from the CTA examinations, please visit www.tax.org.uk/withdrawal.