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.
The Guidance notes and rules below give a full explanation of the dissertation process. Also attached below is a list of approved titles and the rules and information on the body of work route to Fellowship.
If assistance is required with choosing a dissertation title then help can be offered.
The Scope and Implications of Section 42 Finance Act 1998 is an example of a prizewinning work submitted for Fellowship. This is available to view below.