Candidate Instructions TOMC

INSTRUCTIONS FOR ACA CTA EXAMINATION CANDIDATES

STRICT SILENCE must be observed in the examination hall

For the November 2017 Session

You can download a PDF version of the instructions, here.

Advisory Paper: Taxation of Major Corporates

Tuesday 7 November 2017 at 9:30am

The Taxation of Major Corporates examination paper is 3 hours and 30 minutes long inclusive of the additional 15 minutes pre-examination reading time at the beginning.

You must ensure that you arrive for the exam you have entered for on the date and at the time as shown above.

1. IDENTIFICATION – IMPORTANT INFORMATION

  • Candidate Attendance Letter: You must sign your printed candidate attendance letter and have this ready for collection at the start of the exam.
  • Identification: You are required to take TWO forms of identification into the assessment hall with you. One must have a signature and a photo, e.g.
    • A current passport
    • A photographic driving license
    • Company ID card with photo and signature
    • National identity document with photo and signature
  • The other must have a signature, e.g. any of the above, or a credit or debit card
  • You must put both means of your identification on your desk for the invigilator to check before the assessment starts.
  • Should you arrive without the required identification (to include signature), you will be required to supply this to the CIOT within 48 hours of the exam paper that you have sat.  Your photo identification should be certified as true and correct by either your employer or a professionally qualified individual and sent by email as a scanned copy to education [at] ciot.org.uk. Should you not do so within the 48 hour time frame you will be disqualified from the exam paper.
  • Should you have neither a passport nor a driving licence (with photo), you should contact the Education Team to discuss suitable alternative identification as soon as possible (by calling 020 7340 0550 or by emailing education [at] ciot.org.uk).

2. ARRIVAL TIME

  • You should be ready to take your seat 30 minutes prior to the start of the exam, unless instructed otherwise by the invigilators on the day. This is due to the pre-assessment administrative procedures, such as checking candidate identification, which begin 30 minutes before the examination starts. A seating plan will be available at the venue indicating where your desk is located.
  • Pre-Examination Reading Time: You have 15 minutes of pre-examination reading time. You will be allowed to annotate the question paper during this time. However, you will NOT be permitted to start writing your answer or use a calculator. The Chief Invigilator will inform you when you can start answering the questions.
  • If you arrive after the start of the examination, although you may still be allowed into the hall, you will not usually get any extra time. If you arrive late, you may not be allowed to sit the paper for reasons of question paper security.
  • Belongings, which you are not permitted to have with you at your examination desk, should be left in the designated area as indicated by the Chief Invigilator.
  • Wallets and other such small items, may be left underneath your chair, though you must not touch these during the exams. You are advised not to bring anything valuable to the hall as all items are left at your own risk.
  • All mobile phones and other communication devices must be switched off as instructed by the Chief Invigilator. You will not be allowed to use such devices for timekeeping during the examination. If found with any such device on your desk during the examination it may be treated as misconduct.  It is also an offence to send or receive calls or messages during an examination, or allow ringtones or pre-set alarms to cause a disturbance. You may be disturbed in order to silence the device and will not receive any extra time to compensate. Any phones left in bags or coats in the hall which ring will be switched off by the invigilators.
  • Smoking is not permitted in the examination hall.

3. SEATING AND CANDIDATE NUMBER

  • Your candidate number is shown on your candidate attendance letter.
  • You must sit at the desk labelled with your candidate number and your name on it.

4. GENERAL INFORMATION

  • You are NOT permitted to communicate with, receive assistance from, or copy from the paper of another. Any such incident will be reported to CIOT Head Office immediately and disciplinary action will be taken.
  • You may keep the question paper.
  • You are advised to bring a watch (not a mobile phone) for your own time keeping purposes as it is not always possible to ensure you are seated with a clear view of the clock. Devices capable of connecting to the internet or taking photographs are not permitted on or near candidate desks. Chief Invigilators and Invigilators have the right to examine any items on or near your desk. If a candidate is found to be in possession of any suspicious devices these will be removed and candidates dealt with accordingly, see last point in this section.
  • Before, during and after your examination, please do not behave in a manner which will distract your fellow candidates. Any inappropriate behaviour will be reported to the CIOT Head Office.
  • Any breach of these rules will be reported to the CIOT Examination Committee which may at its absolute discretion subsequently disqualify any candidate and report them to the independent Taxation Disciplinary Board.

5. PERMITTED BOOKS

  • You may bring into the examination room a mix of the following sets of books:
    • Tolley’s Yellow Tax Handbooks and Tolley’s Orange Tax Handbook ; OR
    • CCH Red Books and CCH Green Book (including the Index Volume); OR
    • HMSO copies of taxing statutes (bound copies, not loose-leaf, and without any commentary or annotations).
  • All students may also bring in Tolley’s Customs and Excise Duties Handbooks.
  • You may underline, side-line and highlight the permitted books.
  • You are NOT permitted to bring:
    • The CCH VAT Handbook
    • Dictionaries in any language
    • Other printed or manuscript paper or books
  • You are NOT allowed to annotate, use ‘post-it’ notes, tag or fold pages in the permitted books (including during the 15 minutes of pre-examination reading time).
  • If you are found in possession of any printed or manuscript paper or non-permitted books in the examination hall, or if you have used 'post it notes', tagged and/or folded pages in your permitted publications, the Chief Invigilators and invigilators have absolute power to remove your books.
  • Chief Invigilators and invigilators may look through the permitted books at any time during the course of the examination.
  • Any breach of these rules will be reported to the CIOT Examination Committee which may at its absolute discretion subsequently disqualify any candidate and report them to the independent Taxation Disciplinary Board.

6. CALCULATOR

  • You are permitted to have a noiseless, cordless pocket calculator, which may be programmable but not have a printout or graphic/word display facility in any language.

7. TAX TABLES

  • The only Tax Tables permitted in the examination room are those provided by the CIOT.
  • The Tax Tables leaflet will be on your desk at the start of your exam paper and will give you the information you need.  If other specific figures are required, they will be contained in the particular question.

8. WRITING MATERIALS

  • You must provide your own blue/black pens and rulers.
  • You are not permitted to write in pencil.

9. EXAMINATION ANSWERS AND ANSWER BOOKLETS

  • You will be provided with an individual answer booklet for each question and an envelope to put them in.
  • You must write your candidate number on the front cover of each answer booklet and on the envelope at the start of the examination.
  • You should allocate one booklet to every question, and answer only that question in the booklet. If you need more paper to complete your answer, an invigilator will provide you with another booklet. You must put your candidate number on the front of any answer booklet given to you. You must tag any booklets that answer the same question together using the tag provided by the invigilator.
  • Each question must be started in a new booklet.
  • You must not write in the margins of the booklets.
  • Rough work should be destroyed or crossed out. Marks cannot be awarded for illegible writing.
  • Your NAME must NOT appear on any answer booklet or envelope.
  • Under no circumstances should you leave any notes for the examiner.
  • If you are answering questions in accordance with Scots Law or Northern Ireland Law, you should tick the box on the front of the envelope.
  • You MUST complete the information on the front of the answer booklets and place them in the envelope before the end of the examination. There will be no time for this at the end of the examination. If you take an unacceptable amount of time collating your answer booklets after the end of the examination (or continue writing) your candidate number may be noted and subsequently reported to the CIOT Examination Committee where you may face disqualification.

10. THE END OF THE EXAMINATION

  • You must immediately cease writing and close your answer booklet when the Chief Invigilator says the examination is over. Your candidate number may be taken if you continue to write after the end of the examination and you may be disqualified. This includes completing the candidate details on the front of the answer booklets or envelope.
  • If you have completed the candidate details incorrectly on your answer booklet or envelope, you should raise your hand to speak to an invigilator.
  • You must remain seated until all envelopes have been collected.
  • You can leave only when the Chief Invigilator gives permission for you to do so.

11. LEAVING THE EXAMINATION HALL

  • If you wish to leave the examination before the end of the exam paper you must hand in your envelope (containing all of your answer booklets) to an invigilator before you leave.
  • If you leave the hall without the permission of an invigilator you will not be allowed to return.
  • You cannot leave the examination hall during the first 30 minutes and last 30 minutes of the examination.
  • You will be informed of the time 10 minutes before the end of the examination. After this time call, you must remain seated until all envelopes have been collected.

12. RESULTS

  • Under normal circumstances the results lists will be on the CIOT website (www.tax.org.uk) and will appear on Friday 12 January 2018 from 12:00 UK time. If you are accessing the exam results page please ensure you update your browser using the refresh button and remove old pages from your internet history folder and cache folders to ensure you see the new results.
  • Result emails will be sent on Friday 12 January 2018 (under normal circumstances during the morning).
  • Any changes of address must be notified to the Education Team (CIOT, 1st Floor, Artillery House, 11 - 19 Artillery Row, London SW1P 1RT) at least two weeks prior to the results date either by post or by email to education [at] ciot.org.uk.
  • Under no circumstances whatsoever will results be given over the telephone.
  • Your results will also be available on the pass and credit list through the ICAEW website at www.icaew.com/examresults and in your online training file. The results will be available from 12:00 UK time on the release date.
  • ICAEW will also pass information about your results to ICAEW’s district and student societies. If you are in training, they will send your results and mark to your training office.
  • If you have completed your approved training, or will have completed it by the time the results are published, ICAEW may still release your results to the firm you were training with. If you do not want ICAEW to do this, please email studentsupport [at] icaew.com and ask to be removed from this list. In your email, you must include your ICAEW registration number and the exam session that you have applied for.

13. LAW SOCIETY CONTINUING PROFESSIONAL DEVELOPMENT

  • A number of changes have been made to the existing CPD regulations with the Solicitors Regulation Authority. These include the removal of the requirement for Solicitors to undertake accredited training. This means that the CIOT is no longer an accredited CPD provider and the Solicitors Regulation Authority have ceased to recognise accredited training from this point. It is the responsibility of each Solicitor/REL to record details of training they undertake, including the number of CPD hours they accrue. You can find further information via their website, here.

14. SPECIAL CIRCUMSTANCES

  • The CIOT recognises that some candidates sit their examination in difficult circumstances and has a process in place which allows you to request special consideration if you feel that your performance in your examination was affected by serious personal circumstances (such as illness or close bereavement over or immediately preceding the examination period or if you experienced a particular problem on the day of your examination).
  • Please refer to the policy on the CIOT website for more information: www.tax.org.uk/specialconsideration