Exemptions

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 students

If you are an ATT student and have passed the Computer Based Examinations in their current form, you do not need to apply for an exemption 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 level.

Notes

  1. You must upload documentary evidence to support your application.
  2. You must apply for your exemption(s) before the closing date of your final written examination if you are sitting in a modular way or all written papers at one sitting.
  3. If applying for an exemption from the Awareness paper, this must be done before you register for the Application and Professional Skills examination.
  4. If you have a current exemption in Application and Interaction, you would not be eligible to apply for an exemption in the Awareness paper.
  5. Exemptions, once awarded, will not expire. 

Applying

Log into your account with your student number, here, and click on Apply for an Exemption.

Available Exemptions

Qualification (must be fully completed)

Exemption Awarded

Fee

Association of Chartered Certified Accountants 2007 syllabus onwards (ACCA) - must have passed Paper 6 – UK Advanced Taxation (Passing an earlier syllabus and then subsequently sitting Paper 6 will not qualify for the credit)

Association of Taxation Technicians (ATT)

The Institute of Chartered Accountants in England and Wales (ICAEW)

The Institute of Chartered Accountants in Scotland (ICAS)

The Institute of Chartered Accountants in Ireland (ICAI) - must have passed Northern Ireland Tax Papers

Awareness

The exemption from Awareness must be applied for before registering to sit the Application and Professional Skills examination.

£160

Association of Accounting Technicians (AAT)

Association of Chartered Certified Accountants (ACCA)

Association of International Accountants (AIA)

Chartered Institute of Management Accountants (CIMA)

Chartered Institute of Public Finance and Accountancy (CIPFA)

The Institute of Chartered Accountants in England and Wales (ICAEW)

Institute of Chartered Accountants in Ireland (ICAI)

Institute of Chartered Accountants of Scotland (ICAS)

Accounting Technicians of Ireland (ATI)

Institute of Chartered Accountants Australia (ICAA)

Institute of Chartered Accountants New Zealand (ICANZ)

South African Institute of Chartered Accountants (SAICA)

Institute of Chartered Accoutants India (ICAI)

Principles of Accounting 
Computer Based Examination

Students with the Accounting module in their Awareness pass will be automatically granted an exemption from the Principles of Accounting Computer Based Examination at no charge.

£85

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

Computer Based Examination in Law

£85

Advanced Diploma in International Taxation (ADIT) - must have passed Paper 2.09 United Kingdom option

Advanced Technical: Taxation of Major Corporates

£160

Previously Available Credits

Qualification (must be fully completed)

Credit Awarded

Validity

Fee

The Institute of Chartered Accountants in England and Wales (ICAEW)

The Institute of Chartered Accountants in Scotland (ICAS)

The Institute of Chartered Accountants in Ireland (ICAI) - 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

N/A

Association of Chartered Certified Accountants 2007 syllabus onwards (ACCA)

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

N/A