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 (a minimum of 10,000 words) or a body of work. Many Associates have successfully advanced to Fellowship through this route and 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.


Fellowship for CTA Associates completing a Master's degree

CTA Associates who wish to pursue a Master's degree programme in taxation can also seek Fellowship of the Institute, by submitting their completed thesis for assessment by both the University and the Institute.

The Master's Fellowship programme is currently open to Associates enrolling on the following degree programme at the University of Birmingham:


Direct Fellowship

For those 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 there is a provision in the CIOT's Royal Charter to allow ten individuals (who have not passed the CTA examination) per year to become members. 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.


Contact Us

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