You can find a list of Frequently Asked Questions about ADIT registration, examinations and certification below.
A list of Frequently Asked Questions about on-screen ADIT examinations can be found here.
Please click here for a step-by-step guide to registering as an ADIT student. If your employer has agreed to pay for your ADIT student registration via invoice, please click here for a step-by-step guide.
What is ADIT?
How can I study or prepare for ADIT? Is there course provision in my country?
How long does it take to achieve ADIT?
How do I get the Transfer Pricing certificate or Principles of International Taxation certificate?
What is required for the extended essay option?
When can I sit ADIT examinations?
Can I sit the ADIT examinations in my country?
How much does it cost to sit ADIT examinations at a special exam centre?
How do I sit ADIT examinations?
How do I prepare for ADIT examinations?
How do I register for ADIT?
ADIT (the Advanced Diploma in International Taxation) 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. A total of three examination papers must be passed in order to achieve the qualification: the mandatory Paper 1 – Principles of International Taxation examination, and any two of the available Paper 2 and/or Paper 3 options. Alternatively, an extended essay may be submitted in place of one of the option papers.
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 paper, including a recommended reading list and details about the texts permitted in each examination. Students may use the Syllabus to self-study, or consult our website for the available commercial and professional training offered by a number of third party commercial providers and academic institutions. 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 papers in a single session, achieving ADIT in less than a year, whereas others opt to sit the three papers 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 all three papers are not completed within five years of passing the first examination paper, then any pass older than five years expires and that paper 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 student's background, knowledge and experience of international taxation, and the study method(s) selected. However, many students spend an average study time (including tuition, self-study and revision time) of approximately 140 hours for the ADIT Paper 1 exam, with an average of approximately 200 hours for Paper 2 and Paper 3 exams.
The Transfer Pricing paper is offered as an option for Paper 3 of ADIT. We also offer the option to receive a standalone certificate, stating that the student passed the examination. In order to obtain this certificate, the student must register as an ADIT student and then select the Paper 3.03 Transfer Pricing option. Once passed, the student may then apply for the certificate. There is no obligation to go on to complete the full qualification; however many students still chose to do so in order to achieve ADIT.
A standalone certificate is also offered in the same way for Paper 1 – Principles of International Taxation.
Further information about standalone certificates can be found at www.adit.org.uk/certificates.
Students may choose to complete an extended essay in place one Paper 2 or Paper 3 examination. The extended essay is a body of work consisting of 15,000 to 20,000 words on a particular subject of international taxation. Many students chose this option when their jurisdiction or subject of interest is not listed as an option paper for either Paper 2 or Paper 3. Extended essay topics are subject to approval. The cost is £185 for an extended essay registration.
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 papers 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, 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 paper is the £185 ADIT examination fee. If no regular exam centre is listed in a student's desired location, a special exam centre can be arranged in that location.
Students wishing to sit at a special exam centre which is not listed on the ADIT website will need to notify the Education Team by the end of the preceding December (for June exams) or the end of June (for December exams). Students choosing to sit ADIT examinations at a special exam centre will incur an additional hosting fee, to be paid directly to the centre, in addition to the £185 ADIT examination fee payable to the CIOT.
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 which you are quoted will be within this range.
Full contact details for all special exam centres are sent via email to candidates several weeks before each exam session. Unless otherwise stated, candidates 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 your own laptop. You will need to indicate when booking your examination which method you would like to use. Examinations held in December are available using the on-screen method only.
Full information about on-screen examinations can be found at www.adit.org.uk/onscreen.
You should ensure that you are familiar with the topics included in the ADIT Syllabus for the examination you are sitting, and that you read a wide range of relevant publications from the recommended reading list. Most ADIT examinations also include specific permitted publications, which students can bring into the examination hall for reference during the examination. These are listed in the ADIT Prospectus and Syllabus, available at www.adit.org.uk/syllabus.
You can also download past papers from the ADIT website, together with model answers. In addition, some ADIT course providers offer revision courses for specific ADIT examinations. Past papers for all ADIT exam options can be found at www.adit.org.uk/pastpapers.
Students should register online, at www.adit.org.uk/studentregistration.