Subscription Information


  2020 2019 2018
UK Associate Member £365 £360 £345
Overseas* Associate Member £337 £332 £317
UK Fellow £380 £375 £360
Overseas* Fellow £349 £344 £329
Discount applied for ATT membership to CIOT members £120 £115 £105

*Overseas is defined as not having a UK postcode.

How to make payment (due from 1 January):  

  • Log in at the Portal and pay by credit/debit card. 
  • Pay by bank transfer ensuring your membership ID is in the transaction reference
  • Call our automated telephone service on 0330 088 4675 
  • Set up an annual or monthly direct debit - please download, complete and submit this form to do so. You will recieve email confirmation once your Direct Debit has been set up.
  • Send a cheque with your membership ID written on the back to CIOT, 30 Monck Street, London SW1P 2AP.

Please be reminded that your Annual Return 2019 submission is also due with your 2020 subscription

  • Please log in at the Portal to submit.
  • Joint CIOT/ATT members only need to complete one Annual Return submission. 
  • Members on any of our retired rates do not need to submit an Annual Return unless they are currently providing defined services and need to be supervised for AML purposes by either the CIOT or ATT.

Reduced and Retired Membership Subscriptions

CIOT offer a range of reduced membership subscriptions - Reduced, Retired with Literature, Retired without Literature, and Retired (Life Associate).

Read more about our reduced rates here and make your request to change your category here.


  • If you require a VAT invoice this will be automatically issued when payment has been received in full
  • If a company would like to pay for its members annual fees, it can apply to do so for next year (2021 renewals) if it has 5 or more members.

  • To apply for company invoicing of membership renewals please send an email to accounts [at] requesting an invoice for next years’ subscriptions, and listing all employees who are members of CIOT and ATT along with their membership numbers.

  • The request will be considered and we will contact you within three working days to either confirm that an invoice will be raised next year or requesting further details.

  • If you require any more details on company invoicing please contact Emma Best – ebest [at]

We hope we have answered all of your questions, if not you can find more info here on our Subscription FAQs page.