Exemptions

11 Mar 2021

You may be eligible to apply for exemptions from some of the CTA exams if you hold certain professional qualifications, as listed under Available Exemptions towards the bottom of this page. 

You can only apply for exemptions using qualifications where you have become fully exam qualified, meaning you have completed all of the necessary examinations for the relevant qualification. 

Unfortunately you will not be eligible for exemptions if you do not hold any of the qualifications listed.


What you need to know before applying

  • Evidence of professional qualification: You will be asked to supply evidence (in a PDF format to upload) to support your application
     
  • Acceptable forms of evidence include: Examination transcripts, membership certificates
     
  • What evidence we can’t accept: Invoices, bank transfers, webpage screenshots, or email correspondence for the purpose of exemptions
     
  • Payment and confirmation: You must pay the exemption fee to complete your application, except if you choose to have your employer invoiced. You will then be automatically sent an email confirmation. If you do not receive one, please contact us
     
  • Approval: Your application will be reviewed within 10 working days after successful submission and you will receive confirmation by email once approved
     
  • Exemption validity: Once your exemption is awarded, it will not expire


When you need to apply

  • You must apply for an exemption before you register for your final tax exam
     
  • If you’re applying for an exemption from the Awareness exam, you must do so before you can register to sit for the Application and Professional Skills exam
     
  • If you are currently exempt from the old Application and Interaction exam, you would not be eligible to apply for an exemption from the Awareness exam


Payment methods

We accept the following: 

Visa and Mastercard icons

Alternatively you can choose to have your employer invoiced for the exemption fee.

Employer invoices

If you choose to have your employer invoiced, please ensure your employment details are up-to-date under My Profile in the Portal before applying, as this will enable us to provide the correct invoice details for any applications you make. An invoice is usually issued within one month of an exemption application. 


How to apply

If you are eligible, log into your account and click on Apply for an Exemption

Available Exemptions

Association of Accounting Technicians (AAT)

Based on the AAT qualification, you might be eligible to apply for the following exemption:

ExamCriteria
Principles of Accounting CBEAAT Level 4 exam qualified

If the above exemption is claimed, you would have the below CTA exams to complete:

Four Tax Exams

  • Awareness
  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Association of Chartered Certified Accountants (ACCA)

Based on the ACCA qualification, you might be eligible to apply for the following exemptions:

ExamCriteria
AwarenessACCA exam qualified; and
Passed P6 Advanced Taxation (UK) or Advanced Taxation (ATX)
Principles of Accounting CBEACCA exam qualified

If the above exemptions are claimed, you would have the below CTA exams to complete:

Three Tax Exams

  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Advanced Diploma in International Taxation (ADIT)

Based on the ADIT qualification, you might be eligible to apply for the following credit:

ExamCriteria
Advanced Technical Taxation of Major Corporates*ADIT exam qualified; and
Passed Module 2.09 - United Kingdom

If the above credit is claimed, you would have the below CTA exams to complete:

Three Tax Exams

  • Awareness
  • One Advanced Technical exam
  • One Application and Professional Skills exam

Three Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics
  • Principles of Accounting

*By using the ADIT qualification, you would be applying for a credit instead of an exemption. Whilst an exemption is valid indefinitely, a credit will lapse after a certain period of time. In this instance, your credit would mirror the validity of your ADIT Paper 2.09 - United Kingdom paper pass. If your pass was due to lapse in November 2022, so would your credit.

Association of International Accountants (AIA)

Based on the AIA qualification, you might be eligible to apply for the following exemption:

ExamCriteria
Principles of Accounting CBEAIA exam qualified

If the above exemption is claimed, you would have the below CTA exams to complete:

Four Tax Exams

  • Awareness
  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exam (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Accounting Technicians of Ireland (ATI)

Based on the ATI qualification, you might be eligible to apply for the following exemption:

ExamCriteria
Principles of Accounting CBEATI exam qualified

If the above exemption is claimed, you would have the below CTA exams to complete:

Four Tax Exams

  • Awareness
  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Association of Taxation Technicians (ATT)

Based on the ATT qualification, you might be eligible to apply for the following exemptions:

ExamCriteria
AwarenessATT exam qualified

If the above exemption is claimed, you would have the below CTA exams to complete:

Three Tax Exams

  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Three Computer Based Exams (CBEs)*

  • Law
  • Professional Responsibilities & Ethics
  • Principles of Accounting

*If you hold valid passes from the ATT CBEs, they will be automatically carried over, without charge, upon transferring/registering with the CIOT. Each pass will be valid for nine sessions from when they were passed at the ATT level. If the passes lapse, you would be required to re-sit the CBEs.

Chartered Institute of Management Accountants (CIMA)

Based on the CIMA qualification, you might be eligible to apply for the following exemption:

ExamCriteria
Principles of Accounting CBECIMA exam qualified

If the above exemption is claimed, you would have the below CTA exams to complete:

Four Tax Exams

  • Awareness
  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Chartered Institute of Public Finance and Accountancy (CIPFA)

Based on the CIPFA qualification, you might be eligible to apply for the following exemption:

ExamCriteria
Principles of Accounting CBECIPFA exam qualified

If the above exemption is claimed, you would have the below CTA exams to complete:

Four Tax Exams

  • Awareness
  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics

HM Revenue & Customs (HMRC)

Based on HMRC's training programmes, you might be eligible to apply for the following exemption(s):

ExamCriteria
Advanced Technical Taxation of Major CorporatesBA (Hons) Professional Studies in Taxation (Corporation Tax) as part of your HMRC training
Advanced Technical Taxation of IndividualsBA (Hons) Professional Studies in Taxation (Income Tax) as part of your HMRC training
Advanced Technical Domestic Indirect TaxationBA (Hons) Professional Studies in Taxation (VAT) as part of your HMRC training
Advanced Technical Human Capital TaxesBA (Hons) Professional Studies in Taxation (Personal Taxes) as part of your HMRC training

If the above exemption(s) are claimed, you would have the below CTA exams to complete:

Three Tax Exams

  • Awareness
  • One Advanced Technical exam
  • One Application and Professional Skills exam

Three Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics
  • Principles of Accounting

Institute of Chartered Accountants Australia (ICAA)

Based on the ICAA qualification, you might be eligible to apply for the following exemption:

ExamCriteria
Principles of Accounting CBEICAA exam qualified

If the above exemption is claimed, you would have the below CTA exams to complete:

Four Tax Exams

  • Awareness
  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics

The Institute of Chartered Accountants in England and Wales (ICAEW)

Based on the ACA qualification, you might be eligible to apply for the following exemptions:

ExamCriteria
AwarenessACA exam qualified
Principles of Accounting CBEACA exam qualified

If the above exemptions are claimed, you would have the below CTA exams to complete:

Three Tax Exams

  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Institute of Chartered Accountants India (ICAI)

Based on the ICAI qualification, you might be eligible to apply for the following exemption:

ExamCriteria
Principles of Accounting CBEICAI exam qualified

If the above exemption is claimed, you would have the below CTA exams to complete:

Four Tax Exams

  • Awareness
  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Institute of Chartered Accountants in Ireland (ICAI)

Based on the ICAI qualification, you might be eligible to apply for the following exemptions:

ExamCriteria
AwarenessICAI exam qualified; and
Passed the Northern Ireland Tax Papers
Principles of Accounting CBEICAI exam qualified

If the above exemptions are claimed, you would have the below CTA exams to complete:

Three Tax Exams 

  • Two Advanced Technical exams 
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Institute of Chartered Accountants in Scotland (ICAS)

If you hold the ITP qualification, more information is available here.

Based on the ICAS (CA) qualification, you might be eligible to apply for the following exemptions:

ExamCriteria
AwarenessICAS (CA) exam qualified
Principles of Accounting CBEICAS (CA) exam qualified

If the above exemptions are claimed, you would have the below CTA exams to complete:

Three Tax Exams

  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Institute of Chartered Accountants New Zealand (ICANZ)

Based on the ICANZ qualification, you might be eligible to apply for the following exemption:

ExamCriteria
Principles of Accounting CBEICANZ exam qualified

If the above exemption is claimed, you would have the below CTA exams to complete:

Four Tax Exams

  • Awareness
  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics

South African Institute of Chartered Accountants (SAICA)

Based on the SAICA qualification, you might be eligible to apply for the following exemption:

ExamCriteria
Principles of Accounting CBESAICA exam qualified

If the above exemption is claimed, you would have the below CTA exams to complete:

Four Tax Exams

  • Awareness
  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Law
  • Professional Responsibilities & Ethics

LPC or equivalent (UK Solicitor or UK Barrister)

Based on the LPC or equivalent, you might be eligible to apply for the following exemption:

ExamCriteria
Law CBEPassed the examination requirements to become a UK Solicitor or UK Barrister (LPC or equivalent)

If the above exemption is claimed, you would have the below CTA exams to complete:

Four Tax Exams

  • Awareness
  • Two Advanced Technical exams
  • One Application and Professional Skills exam

Two Computer Based Exams (CBEs)

  • Principles of Accounting
  • Professional Responsibilities & Ethics

European Qualifications

If you hold a qualification from a body which the Council of the CIOT recognises as being a similar body (to the CIOT) in Europe, you will be considered for exemptions, at Council's discretion. 

Please complete this online application form. You must upload in PDF any supporting documentary evidence (translated into English where necessary) including relevant qualification transcript copies.