19 Apr 2021

Candidates for Fellowship will already have proved their technical competence in UK taxation, either by successfully passing the CTA examination or through their contribution to the profession over a number of years.

Fellowship for CTA Associates 

CTA Associates are encouraged to progress to CTA (Fellow), through the submission of a dissertation of at least 10,000 words or a body of work.  

Many Associates have successfully advanced to Fellowship through this route. It is felt that this should be within the ability of all CTA Associates, who can find the time to do this. Successful completion of a dissertation will deepen the understanding of tax and provide a rewarding challenge – professionally, intellectually and personally. 

Find out more here.

Direct Fellowship 

There is a provision in the CIOT's Royal Charter to allow a maximum of ten individuals (who have not passed the CTA examination) per year to become members via the Direct Fellowship route. 

Who is this for? 

This is for well-established members of the tax profession who would like to join the CIOT but who are not at the point in their career where taking the CTA examination is feasible.  

This is provided that they meet certain criteria as outlined on the Application Form for Direct Fellowship, and can provide two sponsors. Such individuals may nominate themselves via the Application Form. If the nomination is accepted then a dissertation or body of work may be submitted to achieve Fellowship. 

Find out more about Direct Fellowship route here. 


An application must first be considered and approved before any fee is payable.  

The fee to present a dissertation/body of work is £200.

For more information 

All those interested in Fellowship are encouraged to contact the Education Team with any queries at education@ciot.org.uk