Are you eligible to register as a CTA student?

There are three routes into the CTA qualification: direct taxation, indirect taxation and the ICAEW CIOT Joint Programme. 

Direct Tax Route

To be eligible for the Direct Tax route, you will need to have a prior qualification that awards you Confirmation of Eligibility.  You are eligible for the Direct Tax route if you have completed (by passing the examinations) any of the following qualifications:

Association of Chartered Certified Accountants (ACCA)
Association of Corporate Treasurers (ACT)
Association of International Accountants (AIA)
Association of Taxation Technicians (ATT)
Chartered Institute of Management Accountants (CIMA)
Chartered Institute of Public Finance and Accountancy (CIPFA)
Chartered Insurance Institute’s (CII) Advanced Diploma in Financial Planning
CIOT ADIT (Advanced Diploma in International Taxation).
HM Revenue & Customs Inland Revenue FT2 or CPT examination, or successful completion of HM Revenue & Customs IDP/ITS2/TPDP/TSP
HM Revenue & Customs VAT Legal and Technical Training examination
Institute of Chartered Accountants in England and Wales (ICAEW)
Institute of Chartered Accountants in Ireland (ICAI)
Institute of Chartered Accountants of Scotland (ICAS)
Institute of Chartered Secretaries and Administrators (ICSA)
Society of Trust and Estate Practitioners (STEP) UK Diploma
The Tax Institute (TIA)

If you are a solicitor or barrister or advocate in the UK or Republic of Ireland. (LPC/BVC/BPTC)

If you have completed

Bournemouth University - BA (Hons) Accounting and Taxation; LLB (Hons) Business and Revenue Law; LLB (Hons) Law and Taxation; or LLB (Hons) Revenue Law.
University of London -

  • Previous Intercollegiate LLM (Tax) from the University of London
  • LLM (Tax) from Queen Mary School of Law
  • LLM (Tax) from the Dickson Poon School of Law
  • MA in Taxation at the Institute of Advanced Legal Studies

University of Oxford -

  • BCL/MJur, having taken two of the following three year courses:
    • Dissertation on a tax topic
    • Personal Taxation
    • Corporate Tax Law and Policy
  • MSc in Taxation

Training Contract

If you are engaged under a training contract with an employer and are following that employer’s tax training programme which has been approved for this purpose by the CIOT. As a minimum this will require preparatory training and examinations in the UK taxation, accounting and law of a standard at least comparable to the examinations of the ATT.

European Qualification

If you hold a qualification from a body which the Council of the Institute recognises as being a similar body (to the CIOT) in the European Community, the European Economic Area or Switzerland you will be considered for Confirmation of Eligibility and partial credit, at Council’s discretion. Please contact the Education Team for a separate application form at: education [at] ciot.org.uk

If you would like to register as a student, click here

Indirect Tax Route

The Indirect Tax route has no requirement to have a prior qualification, however, this route is for students wishing to specialise in VAT. More information on the differences between the Direct and Indirect routes can be found here:

Indirect Tax Route Information

Direct Tax Route Information

Indirect Tax Route Restriction
If you choose to sit the Indirect Tax route but do not have a prior qualification from the listed Confirmation of Eligibility qualifications in the Direct Tax route, you must sit the Awareness paper first. You may take an additional paper but if you are unsuccessful in the Awareness paper then you cannot take any other papers until the Awareness paper has been successfully completed.

ICAEW CIOT ACA CTA Joint Programme

To join the ACA CTA Joint Programme, you need to first register as an ACA student with ICAEW, here

When you have received your ACA student number you can register with the CIOT, here.  You will be asked to submit your ACA student number as a confirmation of eligibility to the CIOT when registering for the Joint Programme.