You can find a list of Frequently Asked Questions about ADIT below.
What is ADIT?
How should our employees study and prepare for ADIT?
How long will our employees take to achieve ADIT?
What is the extended essay option?
When do ADIT examinations take place?
Do our employees need to travel for the examinations?
How much does it cost to sit ADIT examinations at a special exam centre?
How are ADIT examinations sat?
Can our employees’ ADIT fees be invoiced to our organisation?
How do our employees register for ADIT?
ADIT is an advanced qualification in international tax, awarded and administered by the Chartered Institute of Taxation in the UK. It is broadly equivalent to the Institute’s CTA qualification, but with an international tax focus. To achieve ADIT, students must complete the Principles of International Taxation exam and any two modules from the range of optional exam modules (an extended essay may be completed in place of one of the optional modules).
The CIOT award and administer the ADIT examinations; however, we do not provide any course material, training or course provision. We publish the ADIT Prospectus and Syllabus online each year, which stipulate the requirements in detail for each module, including a recommended reading list and details about the texts permitted in each examination.
While ADIT students may use the Syllabus to self-study, we also encourage students (and their employers) to consult our website for the available commercial and professional training offered by a number of third party commercial providers and academic institutions, many of whom offer bespoke options aimed at corporate customers and organisations putting their employees forward for ADIT. There are also distance learning options available.
Further information about ADIT course providers can be found at www.adit.org.uk/courses.
To achieve ADIT, students must complete three examinations; these can be taken in any order and at any frequency. Some students chose to sit all three modules in a single session, achieving ADIT in less than a year, whereas others opt to sit the three modules over a number of sessions.
ADIT student registration is valid for five years, in which time the qualification must be completed, or the student will have to register and pay the registration fee again to extend the student registration validity. If the qualification is not completed within five years of passing the first exam, then any pass older than five years expires and the expired module must be completed again in order to achieve the qualification.
The total learning time necessary to complete each ADIT exam is dependent on a number of factors, including the candidate’s background, knowledge and experience of international taxation, and the study method(s) selected. However, many students spend an average study time of approximately 140 hours for the Principles of International Taxation exam, with an average of approximately 200 hours for the optional modules. A ‘typical’ ADIT student, working full time and sitting one ADIT exam at a time, may reasonably be expected to complete the qualification within two to three years.
Students may choose to complete an extended essay as an alternatve to one jurisdiction or thematic exam module. The extended essay is a body of work consisting of 15,000 to 20,000 words on a particular subject of international taxation. Many ADIT students chose this option when their jurisdiction or subject of interest is not listed as a module option, or if they have pursued an academic dissertation on international tax as part of a postgraduate degree.
Extended essay topics are subject to approval by our Academic Board. The extended essay registration fee is the same cost as an exam entry.
Further information about the ADIT extended essay option can be found at www.adit.org.uk/extendedessay.
Once registered onto ADIT, a student is eligible to enter for examinations during the next available ADIT examination session. Examinations for all ADIT modules are held each June, with an additional session comprising the most popular ADIT examinations also taking place in December.
To provide certainty and convenience to ADIT students and their employers, all ADIT exam dates are published at least one year in advance. Dates for forthcoming ADIT exam sessions can be found in the ADIT Prospectus and Student Calendar, both available at www.adit.org.uk/prospectus.
ADIT examinations are offered in locations around the world. Popular ADIT examination locations are classed as ‘regular’ exam centres, for which the only fee payable for each module is the exam entry fee. Students choosing to sit ADIT examinations at a ‘special’ exam centre, where fewer ADIT students sit, will incur an additional hosting fee (to be paid directly to the centre) in addition to the exam entry fee payable to the CIOT.
If no existing ADIT exam centre is listed in a student's desired location, a new exam centre can be arranged in that location, provided the student or their employer notifies the CIOT by the end of the preceding December (for June exams) or the end of June (for December exams).
Further information about exam centres can be found at www.adit.org.uk/examcentres.
The exam hosting fee is at the discretion of each exam centre, so the CIOT is unable to give precise indications as to the fees. However, exam hosting fees at special ADIT exam centres around the world usually fall within the range of £60 to £150 per candidate, per exam, so it is likely (though not guaranteed) that the fee quoted to students will be within this range.
Full contact details for all special exam centres are sent via email to students several weeks before each exam session. Unless otherwise stated, students are expected to contact the exam centre to arrange advance payment of the exam hosting fee.
All ADIT examinations taking place during the June examination session can be sat either as handwritten examinations, or using on-screen ADIT examination software on the student’s own laptop. Students are required to indicate, when booking their examinations, which method they would like to use. Examinations held in December are available using the on-screen method only.
Students may use a work laptop provided by their employer to sit on-screen ADIT examinations; the software is extremely reliable and highly secure. However, depending on the organisation’s IT policy and security settings, an administrator may be required to install the software, and some security and firewall settings may need to be reconfigured on the student’s laptop to enable the software to run correctly.
Full information about on-screen examinations can be found at www.adit.org.uk/onscreen.
When completing their online student registration, new ADIT students have the option of requesting their student registration and exam entry fees to be invoiced to their employer. Students are required to provide contact details for the invoice addressee.
All ADIT invoices should be paid within 30 days of issue.
New ADIT students should register online, at www.adit.org.uk/studentregistration.
Once the student registration application has been processed, the student will receive their ADIT details and card via email and post, and will be eligible to enter for examinations.