Main menu
- Home
- Membership and Events
- Apply for CIOT membership
- Amend your details
- Membership Subscriptions & Obligations
- ATT/CIOT joint membership
- Fellowship
- Conferences and Events
- Local branches
- United Kingdom
- Aberdeen
- Birmingham & West Midlands
- Bristol
- Commerce & Industry Group
- Cumbria & South West Scotland
- East Anglia
- East Midlands
- Edinburgh
- Essex
- Glasgow
- HMRC
- Hampshire
- Harrow and North London
- Kent
- Leeds
- London
- Manchester
- Merseyside
- Mid-Anglia
- North East England
- Northern Ireland
- Scottish Borders
- Severn Valley
- Sheffield
- Somerset & Dorset
- South London & Surrey
- South Wales
- South West England
- Suffolk
- Sussex
- Thames Valley
- International
- Branches Handbook
- Terms and conditions
- United Kingdom
- Setting up your tax practice
- Anti-money laundering and counter-terrorist financing
- Associated charities
- CTA as international standard
- Careers resources for volunteers
- Why should you get involved with the CIOT?
- Bridge the gap
- Library
- Benefits of Membership
- Become a volunteer for the CIOT
- Webinars
- Students and Qualifications
- CTA Qualification
- Revised CTA Examination
- Level 7 Apprenticeship
- ATT CTA Tax Pathway
- ACA CTA Joint Programme
- Benefits of the Joint Programme
- 2018 ACA CTA Joint Programme Prospectus
- 2019 ACA CTA Joint Programme Prospectus
- Taxation of Major Corporates Specialism
- Taxation of Owner Managed Businesses Specialism
- Indirect Taxation Specialism
- Register as a Joint Programme Student
- Enter for the CTA Examinations
- Key Dates and Deadlines, Fees, How to Register, Tuition and Study Options
- FAQs
- Exam Pass List
- Past Exam Papers and Suggested Answers
- Exam Information - Extra Time, Special Consideration, Withdrawing from the Exams and Candidate Instructions
- Registration
- Fees
- Amend Your Details
- Examinations
- Enter for the CTA Examinations
- Key Dates and Deadlines
- Credit (Exemption) Application
- Computer Based Examinations (CBEs)
- Extra Time and Alternative Arrangements
- Withdrawing from the Written Examinations
- Special Consideration
- Permitted Examination Books
- Candidate Instructions
- Exam Pass Lists
- Rechecking Process
- CTA Exam Panel Webcast and Process
- Exam Day FAQs
- Studying
- Student Resources
- Careers
- Grants and Bursaries
- Contact Us
- Professional standards
- Professional Standards news
- Professional standards – Full Listing
- Power of Attorney Guidance
- Professional Rules and Practice Guidelines
- Professional Conduct in Relation to Taxation
- PCRT helpsheet: Access to data by HMRC and Sch36 statutory notices
- PCRT helpsheet: DOTAS, follower notices, accelerated payment of tax and POTAS
- PCRT helpsheet: Dealing with irregularities
- PCRT helpsheet: Electronic filing of tax returns
- PCRT helpsheet: Other interactions with HMRC
- PCRT helpsheet: Signing VAT returns
- PCRT helpsheet: Tax advice
- PCRT helpsheet: Tax evasion
- PCRT helpsheet: Tax returns
- PCRT helpsheet: The GAAR
- PCRT helpsheet: Voluntary disclosures under disclosure facilities
- Professional Indemnity Insurance Regulations
- Continuing Professional Development Regulations
- Additional services
- Alternates
- Barristers – instruction from Members
- Bribery Act 2010
- Briefings
- Civil penalties for enablers of offshore evasion
- Criminal Finances Act 2017
- Cyber security
- Dawn Raids
- Deeds in Settling Tax Enquiries
- Engagement Letters
- Mortgage lenders
- Penalties Checklist
- Penalties for enablers: FAQs
- Retired Members
- Services Directive
- Tribunals
- Website Guidance
- Mortgage Lenders
- Members in Commerce and Industry
- Professional Standards Committee: Who we are and what we do
- Contact the Professional Standards team
- Policy and technical
- Technical News
- Brexit
- What VAT issues need to be considered?
- What Customs duty issues need to be considered?
- What Excise duty issues need to be considered?
- Legislation
- HMRC/government guidance
- European Commission guidance
- CIOT submissions and material
- CIOT Parliamentary roundtables
- CIOT media activity
- Tax Adviser articles
- Signposts to other useful articles
- Want to get involved?
- Making Tax Digital
- Areas of Tax
- Submissions
- Open Consultations
- Working Together
- Technical Committee - who we are and what we do
- Join a technical sub-commitee
- Capital Gains Tax & Investment Income Sub-Committee
- Corporate Tax Sub-Committee
- EU & HR Sub-Committee
- Employment Taxes Sub-Committee
- Indirect Taxes Sub-Committee
- International Tax Sub-Committee
- Management of Taxes Sub-Committee
- Owner Managed Business Sub-Committee
- Property Taxes Sub-Committee
- Scottish Technical Sub-Committee
- Succession Taxes Sub-Committee
- Welsh Technical Sub-committee
- Working Together Sub-Committee
- Tax Adviser Magazine
- Stamp Taxes Practitioners Group
- Grant and Sponsorship Funding Applications
- Contact the Technical Team
- Media centre
- Press releases
- CIOT on Twitter
- Blog
- Spokespeople
- Topics
- Avoidance
- Better Budgets
- Brexit
- Budget
- Budget
- Business taxation
- CIOT events
- Criminal Finances Bill
- Customs
- Digital Exclusion
- Elections
- Employee Benefit Trusts
- Evasion; Avoidance
- Finance Bill 2016
- Finance Bill 2016; Parliamentary debates; Making Tax Digital
- Finance Bill 2017
- Finance Bill 2017-18
- Finance Bill 2017-19
- Finance Bill 2017; Parliamentary debates
- Finance Bill 2018-19
- Finance Bill second reading
- General Election 2017; Scotland
- Gig economy LITRG
- HMRC
- High Net Worth Unit
- Hypothecated taxation
- IFS
- IFS Budget 2017
- IHT
- ISAs
- Inheritance tax
- LISA Help to Save
- LITRG
- Labour tax
- Labour tax general election
- Lord Mayor's Tax Debates 2018
- Low Incomes Tax Reform Group
- Making Tax Digital
- Making Tax Digital; HMRC
- Model Taxpayer Charter
- Money laundering
- Multinational companes
- Multinational companies
- Multinational companies; HMRC
- Multinational companies; evasion
- Multinational companies; evasion; Criminal Finances Bill
- Non-doms
- Northern Ireland tax
- Northern Ireland; Parliamentary debates
- Parliamentary Debates (miscellaneous)
- Devolved taxes
- Finance Bill No.3
- Labour conference
- Loan Charge
- Parliamentary debates
- Public Accounts Committee
- Tax avoidance; tax evasion
- Wales t
- Parliamentary debates; Brexit; avoidance
- Parliamentary debates; HMRC
- Parliamentary debates; avoidance; evasion
- Parliamentary debates; corporation tax
- Parliamentary debates; criminal finances bill
- Parliamentary debates; evasion; avoidance
- Parliamentary debates; making tax digital
- Professional Standards
- Property and land
- Queen's Speech
- RSA Debate
- RSA lecture
- RTI
- Sales tax versus corporation tax
- Scotland
- Scotland Budget 2017
- Scotland and Calman
- Scotland tax
- Scotland; CIOT events; party conferences
- Scotland; HMRC
- Scotland; property and land
- Self-employment / gig economy
- Self-employment gig economy
- Spring Budget 2017
- Spring Statement 2018
- Stamp Duty Land Tax
- Tax
- Tax evasion
- Tax policy process
- Taylor review
- Thinktanks
- Treasury Committee
- UKIP General Election manifesto 2017
- United States
- United States; Multinational companies
- Universal Credit
- VAT
- VAT and Indirect Taxes
- Wales
- Welsh LTT
- employment
- enablers of tax avoidance
- party conferences
- party conferences; ciot events
- self employment
- self- employment / gig ecobomy
- self- employment / gig economy
- ADIT: International Tax
- Why do ADIT?
- The Academic Board
- The examination structure
- Principles of International Taxation
- Australia option
- Brazil option
- China option
- Cyprus option
- Hong Kong option
- India option
- Ireland option
- Malta option
- Singapore option
- United Kingdom option
- United States option
- Banking option
- EU Direct Tax option
- EU VAT option
- Transfer Pricing option
- Upstream Oil and Gas option
- Fees and registration information
- Prospective students
- Current students
- Find an Affiliate
- Become an Affiliate
- Course provision
- Become a course provider
- Employers
- Noticeboard
- ADIT Voice
- Join us on LinkedIn and Twitter
- Promote ADIT
- Amend your details
- Contact us
- About us