Exam Credits (Exemptions)

Credits (exemptions) from one or more of the papers are available if you have passed the full exam requirements and met the criteria of the listed qualifications in the table below, with the applicable fees. 

ATT-Qualified students

If you are ATT-qualified and have completed both Computer Based Examinations in its current form, you do not need to apply for a credit in them as they will automatically be carried over, without charge, upon transferring/registering with the CIOT. They will be valid for nine sessions from when they were passed at the ATT.

Notes

  1. You must apply for your credits before the closing date for your final written paper if you are sitting in a modular way or all papers at one sitting.
  2. Written paper credits will become valid following your first pass of a written paper.
  3. If your credits lapse you cannot re-apply for them.
  4. If you fail a paper you cannot retrospectively claim a credit for that paper.

Applying

Please have evidence of your qualification in a PDF format ready to upload.

Existing Students: Login and apply online here.

New Students: You can claim a credit when registering as a new student here.

Qualification (must be fully completed)

Credit Awarded

Validity

Fee

ICAEW The Institute of Chartered Accountants in England and Wales

ICAS The Institute of Chartered Accountants in Scotland

ICAI The Institute of Chartered Accountants in Ireland*

*Must have passed Northern Ireland Tax Papers

Application and Interaction

If applied by 31 December 2017: Up to and including the November 2020 session.

If applied between 1 January 2018 - 30 June 2018: Up to and including the November 2018 session.

This credit can no longer be applied for after 30 June 2018. 

See the revised CTA examination structure for further information

£155

ACCA Association of Chartered Certified Accountants 2007 syllabus onwards

Must have passed P6 – Advanced Taxation

Passing an earlier syllabus and then subsequently passing P6 will not qualify for the credit

Application and Interaction

If applied by 31 December 2017: Up to and including the November 2020 session.

If applied between 1 January 2018 - 30 June 2018: Up to and including the November 2018 session.

This credit can no longer be applied for after 30 June 2018. 

See the revised CTA examination structure for further information

£155

ATT Association of Taxation Technicians

Must have passed Paper 7 (Practice Administration & Ethics)

Professional Responsibilities and Ethics

Computer Based Examination

ATT Members: This credit is valid indefinitely unless you cease to be an ATT member, in which instance your credit will be valid for nine sessions following the session in which the Association's Paper 7: Practice Administration and Ethics was passed.

Non-ATT Members: This credit is valid for nine sessions following the session in which the Association's Paper 7: Practice Administration and Ethics was passed.

£30

ADIT Advanced Diploma in International Taxation

Must have passed Paper 2.09 United Kingdom option

Advisory: Taxation of Major Corporates

Seven sessions following your first pass of a written paper

£155

HM Revenue & Customs TPDP Tax Professional Development Programme

Advisory: Taxation of Major Corporates

Seven sessions following your first pass of a written paper.

£155

HM Revenue & Customs Tax Inspector (FT2/CPT/IDP or ITS2)

Advisory: Taxation of Major Corporates

Advisory: Owner Managed Business

Seven sessions following your first pass of a written paper.

£155

HM Revenue & Customs VAT Legal and Technical Training

Advisory: VAT on UK Domestic Transactions

Seven sessions following your first pass of a written paper.

£155

IIT Institute of Indirect Taxation

This does not include the VAT Compliance Diploma

Advisory: VAT on UK Domestic Transactions

Advisory: VAT on Cross-Border Transactions

Seven sessions following your first pass of a written paper.

£155

Passed the examination requirements to become a UK Solicitor or UK Barrister (LPC or equivalent)

Computer Based Examination in Law

This credit is valid indefinitely.

£80