Exemption FAQs

You can find a list of FAQs on exemptions below. You can also type in any question you may have into our chatbot, TaxBot, which can provide you with a comprehensive amount of information.

Eligibility

What exemptions am I eligible for?
You can check the full exemption list offered to see if you are eligible. If your qualification is on the list, please make sure that you meet all of the criteria outlined.

If I am eligible for exemptions, do I automatically get them?
Exemptions are not automatically awarded and need to be applied for via the CIOT Portal. When applying you will need to upload two pieces of evidence for your qualification and pay the relevant fee(s).

Can I use professional experience to claim an exemption?
You cannot use professional experience or academic qualifications to claim an exemption. Only professional qualifications will permit you to apply for an exemption.

Can I use multiple qualifications to claim exemptions?
You can, yes.

Can I apply for an exemption for more than one exam?
You can, yes. The full exemption list will show which qualifications offer more than one exemption.

Can I take an exam and then apply for an exemption if I am unsuccessful?
No. If you unsuccessfully sit an exam, you would not then be able to claim an exemption if you are eligible for that exam.

I am on the ACA CTA Joint Programme; can I claim exemptions?
ACA CTA Joint Programme students cannot claim exemptions from any of the CTA papers. However, you may be able to claim CPL with ICAEW.


Application Process

When should I apply for an exemption?
Students can apply for exemptions at any point in their studies before they sit their final exam.

Do I need to register as a student before applying for an exemption?
You can only apply for exemptions once you have registered as a student and your application has been approved. You can apply to be a student on the CIOT Portal.

How long does it take to process an exemption?
Once submitted, your request will be reviewed within five to ten working days.


Exemption Requirements

Do I need to meet all of the criteria outlined on the exemption list to claim an exemption?
Yes. All of the requirements for each qualification must be met to claim an exemption(s).

I have an academic qualification; can I apply for any exemptions?
Exemptions are only offered for professional qualifications, not academic qualifications.

I have not fully completed a qualification on the exemption list, can I apply for an exemption?
No. You need to have fully completed the relevant qualification to claim an exemption.

I sat an older version of a paper listed as a requirement, can I still claim an exemption?
You would need to sit the version of the paper listed as a requirement in the exemptions list to be eligible for the exemption. You cannot sit the version of the paper outlined in the exemption list once you have completed the qualification to then qualify for the exemption.

I claimed an exemption from one or more of the papers in the qualification that I hold, am I still eligible for the exemption?
Typically, yes although you need to have sat at least one paper with the qualification that you are applying with. However, if you are required to have completed a paper to claim an exemption, you need to have sat that specific paper to be eligible.

I have an Application and Interaction credit; can I apply for the Awareness exemption?
No. If you currently hold an Application and Interaction credit then you would not be able to apply for the Awareness exemption. If your Application and Interaction credit lapses, then you would be able to apply for the Awareness exemption.

I have an overseas qualification, am I entitled for an exemption?
All of the exemptions offered by the CIOT are on the exemption list. If your qualification is not on the list, then it would not qualify you for an exemption. If you hold a European professional qualification, then you can apply for an exemption using the exemptions application form for recognition of overseas professional qualifications.


Evidence Requirements

What evidence do I need to supply to support an exemption application?
Typically, students supply a transcript of results or a membership certificate to support their applications. If the exemption requires a specific paper, then you would need to submit a transcript of results. The CIOT does not accept invoices, bank transfers, webpage screenshots or email correspondence for the purposes of exemptions.

If I am ATT exam qualified, what evidence do I need to provide?
Typically, students upload their exam result letters, membership certificates or Certificates of Competencies. 

My name has changed since I completed my qualification, what should I upload?
Alongside your original piece of evidence, please upload a marriage certificate, deed poll or another piece of legal documentation confirming your change of name.