CIOT Membership Application

12 Nov 2021

Students who have successfully passed their exams and received notification from CIOT of their eligibility to apply for membership of the CIOT may log in here using their student ID and password to apply for membership. Please note applicants need to pay the membership fee (£379 for 2022) when you complete the application form as you can't return to the form to pay at a later date.

Frequently Asked Questions

Q.  What experience do I need to become a member of the Institute? 

 A.  After successfully passing the CTA examinations, you need to have three years professional work experience before you can apply for membership.  This experience does not have to be in tax alone, experience in audit and accounts is also relevant.  This may be gained either in full-time or part-time employment or as a sole practitioner.   


Q.  What qualifies as relevant experience? 

 A.  We are looking for details of the employer(s) you have had, dates of employment, position or positions held and a brief job description.  This information is all self-certified within the application form for membership.  You are not required to keep a log/record of your experience.  If you are unsure if your work experience is relevant or not, please email details of your work experience over the last three years and we will confirm if it is relevant or not. If you are studying CTA it is highly likely your experience means you qualify. 


Q.  Do I need sponsors?  

A.  Yes, you must have two sponsors both with a relevant qualification, who have known you for at least two years.  The role of the sponsor is to verify that the information you have provided within the application form is true and correct.  In the first instance they should be members of the Institute, otherwise members of the following professional bodies:   

  • The Association of Taxation Technicians  
  • The Institute of Chartered Accountants in England and Wales  
  • The Institute of Chartered Accountants of Scotland  
  • The Institute of Chartered Accountants in Ireland  
  • The Association of Chartered Certified Accountants  
  • The Institute of Chartered Secretaries and Administrators  
  • The Chartered Institute of Management Accountants  
  • The Chartered Institute of Public Finance and Accountancy  
  • The Institute of Taxation in Ireland  

 They may also be:   

  • Barristers  
  • Solicitors  

Q.  What do I need to do if I have resigned from membership and wish to rejoin?

A.  You will need to write to detailing why you resigned and now wish to re-join. You will also be asked to evidence CPD for the last 12 months, provide an up-to-date CV and pay a joining fee (£190) + the current year membership fee.   


Q.  I passed my exams some time ago, but didn’t join at that time.  Is my pass still valid or will I have to retake the exams again?  

 A.  Your exam pass is still valid and you will not need to re-sit the examinations.  When applying for membership you will need to include the reason why you have not taken up membership until now and evidence of CPD.  If you passed more than 3 years ago please email


Q.  When will I receive my membership certificate?  

 A.  Once you have been approved as a member we will send you an e-certificate. We have re-started production of the hard copy certificates, following a break due to the pandemic, but are currently dealing with a significant backlog. We hope to be back on track by the end of Q1 2022.