Exam deferral and cancellation

20 Apr 2021

We recognise that ADIT students tend to lead busy lives, in many cases combining studies with full-time tax careers. Therefore, you may not be able to sit the exam you have entered for. Find out how to change or cancel your exam entry.

While we can advise you on these policies, we cannot accept requests to change or cancel an exam entry over the phone. All requests must be made by email.

Change your exam choice

You may change the exam you’ve entered for at any point before the late exam entry period closes, subject to a £15 admin fee. You cannot change your exam paper after late entry closes.

Email us to change your exam paper.

Change your exam session

If you can no longer sit your exam, you can defer your exam entry for up to one year. This means that we will move your booking so that your exam takes place in your choice of session during the next twelve months: either June or December (please confirm which when you submit your request).

You can request to defer your exam entry up to 14 days before your exam date. More detail is provided below on how to apply for deferral, and any fees.

If your employer is paying for your exam entry, the exam fee is not deferred and is still payable when your invoice is received.

How to defer your exam?

There may be a fee to defer your exam, depending on when you submit your request:

Free deferral

You have until 14 days after the exam entry closing date (or 14 days after the late exam entry closing date if you paid the late entry fee) to defer your exam entry, free of charge. Exam entries may only be deferred once.

Email us to apply for a free deferral.

Paid deferral

You have until 14 days before the exam session begins to carry forward 50% of your paid exam entry fee to your choice of session during the next twelve months. Fees may only be carried forward in this way once.

To use the fee which has been carried forward, you will top up the exam entry fee with a payment for the remainder of the balance.

Email us to apply for a paid deferral.

Requests submitted later than 14 days before the exam session begins will be rejected.

Cancel your exam entry

If you no longer want to sit the exam, you can cancel your booking at any point, but you may lose the exam entry fees you have paid. Before cancelling, you should carefully consider whether to defer your entry instead.

The guidance below explains how to cancel your exam entry, based on whether you have paid or your employer is paying for your entry.

I paid when submitting entry

To claim a refund for your booking, minus a £15 admin fee, you must request your refund within 14 days of completing your exam booking. The £100 late entry fee is not refundable.

Any cancellation after this date will result in you losing the exam entry fees you have paid.

Email us to cancel your exam.

My employer is paying (via invoice)

To cancel the invoice to your employer, you must request the cancellation within 14 days of completing your exam booking. There is a £15 admin fee to cancel your exam entry. The £100 late entry fee must be paid, if yours was a late-entry.

Any cancellation after this date will require you to pay the invoice for your exam entry fees.

Email us to cancel your exam.

Emergency deferral

In some cases, you may require more support to change or cancel your exam entry.

Find out more about what you should do if the following apply to you:

Serious chronic illness

If you are unable to sit your exam due to a serious chronic illness (for example, heart disease, stroke or cancer) email us for further advice on cancelling your exam entry.

Pregnancy or maternity

Pregnancy, giving birth or maternity leave may affect your ability to sit the exam as planned. Email us for further advice on deferring your exam entry.

Exam day emergency

If an emergency situation arises on, or immediately before your exam which prevents you from sitting (for example, you have suffered a serious injury, you or a close family member is admitted to hospital, or the death of family member) email us for further advice on deferring your exam entry.


Serious chronic illness

If you are unable to sit your exam due to a serious chronic illness (for example, heart disease, stroke or cancer) please email education@adit.org for further advice on cancelling your exam entry.

Pregnancy or maternity

Pregnancy, giving birth or maternity leave may affect your ability to sit the exam as planned. Please email education@adit.org for further advice on deferring your exam entry.

Exam day emergency

If an emergency situation arises on, or immediately before your exam which prevents you from sitting (for example, you have suffered a serious injury, you or a close family member is admitted to hospital, or the death of family member) please email education@adit.org for further advice on deferring your exam entry.

Joint Programme students

For ACA CTA Joint Programme or CA CTA Joint Programme students, the policies on this page are for the ADIT exams only, so should be used if you are withdrawing from either the 2.09 United Kingdom module, or 2.10 United States module.

Find out how to change or cancel your CTA exam entry.