Subscription Information

Annual Subscriptions

Annual Subscription fees are due by 31 January each year. Payment of the Annual Subscription fees can be made following the Annual Renewal notifications sent to members in late November. All non retired members are also required to submit an annual return.


Standard Membership Fees


UK Associate Member £365
Overseas* Associate Member £337
UK Fellow £380
Overseas* Fellow £349

*Overseas is defined as not having a UK postcode.

ATT Membership

CIOT members who are or wish to also join the ATT pay a reduced ATT membership fee of £120

Reduced & Retired Membership Fees



Reduced Rate
This is offered on a temporary basis to members who are not working for one of the following reasons:

  • On maternity/paternity leave 
  • Studying full-time study 
  • Not working due to illness 
  • Unemployed 
  • Earning under £15,000 per annum* 
Retired** without Literature £12
Retired** with Literature £73

Life Associate (without literature – one off payment)


* Earned income is defined as any income from current employment net of expenses, but without any deduction for taxation, excluding pensions or state benefits..
**Retired rates are applicable to fully retired members on 1st January of the subscription year.

Request to Change Category

If your circumstances have changed and you wish to change membership category please complete this form to .request to change your category.

How to make payment

  • Log in to your 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 and complete and this Direct Debit mandate and return to accounts [at]
  • Send a cheque with your membership ID written on the back to CIOT, 30 Monck Street, London SW1P 2AP.

When payment has been received in full you will receive an automated emailed receipt. We are unable to issue invoices prior to payment unless you are a company paying 5 or more memberships. To apply for company invoicing please send an email to accounts [at]

Further information can be found on our Subscription FAQs page.