Indirect Tax Specialism

The Indirect Tax Specialism is designed for students specialising in indirect tax from the start of their training.

A summary of the Indirect Tax route to ACA and CTA

This programme can be undertaken by current and new ACA students.

To achieve the ACA and CTA qualifications students must successfully complete:

  • 14 of the 15 ACA modules – not the Professional Level Business Planning: Taxation;
  • CTA Advisory examination: VAT on UK Domestic Transactions, IPT & SDLT;
  • CTA Professional Responsibilities & Ethics examination (this can be taken at any time before the final CIOT examination);
  • CTA examination: Advisory VAT on Cross-Border Transactions & Customs Duties OR Application and Interaction Case Study: VAT & other Indirect Taxes; 
  • The professional development, ethics and professional scepticism and practical work experience components of the ACA and CTA. (This includes completing the CTA examination in Professional Responsibility & Ethics.

To register as a CIOT and ICAEW member, students will also have to demonstrate that they have at least three years’ relevant professional experience.



Past Exam Papers and Suggested Solutions
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