CIOT Membership FAQ's
CIOT Membership Application and Becoming a CIOT member
Students who have successfully passed their exams and have been invited to apply for membership of the CIOT may log in here using their email and password. Please note applicants need to pay the full annual membership fee upon completion of the application form (unless applying from 1st July, in which case half year rates apply) as returning to the form is subsequently not possible.
Please note that when we refer to CIOT membership, we mean full membership and not student membership. If you have any student/exam/exemption related queries, please contact the Education department at [email protected].
Frequently Asked Questions
Q. What experience do I need to become a member of the Institute?
A. After successfully passing the CTA examinations, you need to have three years professional work experience before you can apply for membership. This experience does not have to be in tax alone, experience in audit and accounts is also relevant. Experience can also be gained in practice, industry, or even as a sole practitioner, in the UK or overseas, only if it involves some element of UK tax. This may be gained either in full-time or part-time employment and can be accrued prior to, during or after the completion of your CTA qualification.
Q. How do I record my professional experience?
A. This information is all self-certified within the membership application form. We are looking for details of your employer(s), past and present, dates of employment, position(s) held and a brief job description of each. If you are unsure whether your work experience is relevant or not, please email us details of your work experience over the last three years and we will confirm. If you are studying CTA, it is highly likely your experience means you qualify.
Q. Do I need sponsors?
A. Yes, you must have two sponsors, both with a relevant qualification, who have known you for at least two years. The role of the sponsor is to verify that the information you have provided within the application form is true and correct. In the first instance they should be members of the Institute, otherwise members of the following professional bodies:
- The Association of Taxation Technicians
- The Institute of Chartered Accountants in England and Wales
- The Institute of Chartered Accountants of Scotland
- The Institute of Chartered Accountants in Ireland
- The Association of Chartered Certified Accountants
- The Institute of Chartered Secretaries and Administrators
- The Chartered Institute of Management Accountants
- The Chartered Institute of Public Finance and Accountancy
- The Institute of Taxation in Ireland
- Society of Trust & Estate Practitioners
They may also be:
- Barristers
- Solicitors
- HMRC employee at Grade HO or above
- Bank Manager
- Advocates (in Scotland)
Please note that you cannot write your own name down as a sponsor.
If you can't identify suitable sponsors meeting the above criteria, (especially if you are based overseas or are a sole practitioner) then do please contact us at [email protected] and we will work with you to identify other suitable sponsors.
Q. What happens if I have submitted but the payment hasn’t gone through?
A. If you were unable to make the payment upon submission, you cannot return to the application form so please do email membership at [email protected] and we will provide you with the CIOT bank details or we can delete your application so you can re-apply and pay on-line.
Q. When will I receive my membership certificate?
A. As soon as you have been approved as a member, we will send you an e-certificate attached to your membership welcome email. Following your approval, your membership is then officially confirmed at the subsequent quarterly Council meeting; your hard copy certificate will be dated the day of the Council meeting and will be produced and mailed to you shortly after that meeting.
Maintaining your CIOT Membership
Q. Can I get a replacement certificate
A. We can provide a pdf version of your membership certificate if you need one for proof of membership. If you have lost/misplaced your certificate, please contact us and we can resend you another certificate, as a one-off, free of charge.
Q. Can you provide me with a letter of good standing
A. If you require a letter of good standing to provide to your employer as part of the onboarding checks, then please email membership at [email protected] and we aim to provide that for you within 5 working days.
Q. Can I opt out of Tax Adviser hard copy
A. You can opt of of receiving hard copies of Tax Adviser magazine. Simply email [email protected] and we will make the appropriate changes.
You will still receive digital copies of Tax Adviser magazine.
Q. I no longer work in tax and do not undertake any tax-based CPD. What does this mean for my CIOT membership?
A. Your CIOT membership doesn’t depend on the role or industry you are working in. The Institute understands that its members work in a diverse range of employment and as such you can maintain your CTA designation even if not working in tax. If this applies to you then the CPD that you complete needs to be relevant to the industry or profession you are working in.
Note there is no longer any requirement to complete a specific set number of hours; instead, you need to undertake the appropriate amount of CPD to keep up to date with your working duties. A wide range of activities can count as CPD, including reading relevant weekly journals and email news bulletins. For more information on the CPD regulations and guidance materials please click https://www.tax.org.uk/cpd_regs_guidance.
Q. I am retiring from my company, what are my membership options moving forward?
A. If you are simply retiring from the tax profession but will continue to work in another field then you would still be required to pay the standard rate. If you will no longer be working full-time, you may be eligible for our reduced subscription rate, and if you have fully retired from all paid work then you would be eligible for one of our retired subscription rates. For more information on our retired membership grades and fees, then please click here.
If you are AML supervised by CIOT and are now moving to a retired subscription, please contact the AML department at [email protected] so that they can remove you from the register and advise you on next steps.
Link to obligations of retired members Retired Members | Chartered Institute of Taxation
Q. I’ve moved house / job / changed email, how can I update my record?
A. You can update your personal and work contact details via your members portal account; however, you can’t change your name, so please do get in touch with us quoting your member ID to change your name.
Q. How Do I Update my Specialisms in the Members Directory?
A. You can now updated your Specialisms just by logging into the portal account, under the ‘My profile’ section, where you can also edit your tax interests & branches.
Q. Can I become a Joint ATT Member and what are the benefits?
A. As a member of the CIOT, working or retired, you are eligible to apply for joint ATT membership without having to sit the ATT examinations. You will receive all the ATT member benefits at a reduced subscription fee.
The tax technical literature alone that comes with being an ATT member is extensive and includes:
- A copy of the Annotated Finance Act
- Tolley’s Tax Guide
- Whillans Tax Tables
- The all-important mouse mat
- Tax rate cards
The cost of buying all these publications separately, would be more than the annual membership itself, and our members greatly value the added knowledge that these bring.
When submitting your application, please remember not to make any payment. Instead, do contact the ATT at [email protected] and we will adjust the ATT subscription fee accordingly and answer any other questions you may have.
Q. I have decided to resign my CIOT membership, what are the steps I need to take?
A. If for whatever reason you would like to resign your CIOT membership, then you can request so by writing to us at [email protected] telling us the reason as to why. Note non payment of your membership fees does not resign your membership or exclude you from your membership obligations.
Your request for resignation will be put forward for approval and the process can take up to 6 weeks to be completed - you will receive a confirmation email once this has been concluded. Please note that you will not be officially resigned until in receipt of this email. Members with an on-going case with the Tax Disciplinary Board (TDB) cannot resign their membership.
Please note that if you resign, you cannot use the CTA designation or call yourself a Chartered Tax Adviser.
You can reapply to CIOT membership in the future, albeit this will include additional membership fees as part of the reapplication process.
If you are taking a career break or struggling to pay your subscription fees, please contact us; we have a range of subscription options to support you during this time. It will almost always be cheaper and easier to maintain your CIOT membership than to resign and to re-apply later.
Q. Can I Pause my Membership
A. No, your CIOT membership cannot be paused, frozen or put on hold, but please do contact us if you have been seriously ill or are taking a career break for personal or professional reasons, we do have options to help you.
Reinstatement of Membership
Q. What do I need to do if I was previously a member and wish to re-join?
A. You will need to write to [email protected] detailing why you resigned or were excluded from membership and why you now wish to re-join. You will need to complete a new application form and provide details of CPD for the last 12 months, provide an up-to-date CV and pay a joining fee (£190) + the current year membership fee.
If, however, you were previously excluded for non-payment of fees, then to re-join you must pay 2 years membership fees + the £190 joining fee.
Applications can take up to 2 weeks to be approved once we have received all your application documents and payment.
Q. I passed my exams some time ago but didn’t join at that time. Is my pass still valid or will I have to retake the exams again?
A. Your exam passes are still valid, and you will not need to re-sit the examinations. If you passed more than 3 years ago, you need to apply as a late applicant by initially emailing [email protected].
When applying as a late candidate for membership, you will need to include the reason why you have not taken up membership until now and provide evidence of your CPD for at least 12 months; you also have to pay the £190 joining fee as well as the membership fee.