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 exams 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?
Can I get a certificate for partial completion of the ADIT qualification?
Are there exemptions available?
What is required for the extended essay option?
When can I sit ADIT exams?
Can I sit the ADIT exams in my country?
How much does it cost to sit ADIT exams at a special exam centre?
How do I sit ADIT exams?
How do I prepare for ADIT exams?
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 exam modules must be passed in order to achieve the qualification: the mandatory Module 1 – Principles of International Taxation exam, and any two of the available Module 2 and/or Module 3 options. Alternatively, an extended essay may be submitted in place of one of the option modules.
The CIOT award and administer the ADIT exams; 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 exam. 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 exams; these can be taken in any order and at any frequency. Some students chose to sit all three exams in a single session, achieving ADIT in less than a year, whereas others opt to sit the three exams 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 exams are not completed within five years of passing the first exam, then any pass older than five years expires and that exam 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 Module 1 exam, with an average of approximately 200 hours for Module 2 and Module 3 exams.
A modular certificate is available to any ADIT student who has passed the exams for both Module 1 – Principles of International Taxation and one option module. Each modular certificate is designed to enable a student to demonstrate expertise in both the fundamentals of international tax and a specialist subject area.
In addition, standalone certificates are available for students who have passed either Module 1 – Principles of International Taxation or the Module 3.03 – Transfer Pricing option module. The Principles of International Taxation and Transfer Pricing certificates each recognise a student's achievement in completing the corresponding ADIT exam, and thereby demonstrate expertise in the individual subject examined.
Further information about standalone and modular certificates can be found at www.adit.org.uk/certificates.
Because ADIT is designed to provide a common benchmark in the study and practice of international tax, all ADIT student are required to pass a total of three modules in order to achieve the full ADIT qualification and no exemptions are offered for other qualifications held.
However, students who complete the ADIT Module 2.09 United Kingdom option and wish to proceed onto the CTA qualification may apply for a credit (exemption) against the CTA Advisory: Taxation of Major Corporates exam paper. More information about the CTA qualification and exam credits can be found at www.tax.org.uk/credits.
Students who have completed a 15,000-20,000 written essay or dissertation on an international tax subject, as part of a university LLM or Master's qualification, may register to submit a version of their essay in fulfilment of the ADIT extended essay option. Further information can be found at www.adit.org.uk/extendedessay.
Students may choose to complete an extended essay in place one Module 2 or Module 3 exam. 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 exam option for either Module 2 or Module 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 exams during the next available ADIT exam session. Exams for all ADIT modules are held each June, with an additional session comprising the most popular ADIT exams 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 exams are offered in locations around the world. Popular ADIT exam locations are classed as regular exam centres, for which the only fee payable for each exam is the £185 ADIT exam entry 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 exams at a special exam centre will incur an additional hosting fee, to be paid directly to the centre, in addition to the £185 ADIT exam entry 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 exams taking place during the June exam session can be sat either as handwritten exams, or using on-screen ADIT exam software on your own laptop. You will need to indicate when booking your exam which method you would like to use. Exams held in December are available using the on-screen method only.
Full information about on-screen exams 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 exam you are sitting, and that you read a wide range of relevant publications from the recommended reading list. Most ADIT exams also include specific permitted publications, which students can bring into the exam hall for reference during the exam. These are listed in the ADIT Prospectus and Syllabus, available at www.adit.org.uk/syllabus.
You can also download past exam papers from the ADIT website, together with suggested solutions. In addition, some ADIT course providers offer revision courses for specific ADIT exams. 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.