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.

From 2019 credits awarded to students on the basis of another qualification will be called exemptions and will remain valid indefinitely. 

ATT-Qualified students

If you are ATT-qualified and have completed the Computer Based Examinations in its 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.

Notes

  1. You must apply for your exemptions before the closing date for your final written paper if you are sitting in a modular way or all papers at one sitting.
  2. If you fail a paper you cannot retrospectively claim an exemption for that paper.

Applying

Download and complete the application form here and email it to us, with supporting evidence, to education [at] ciot.org.uk (subject: Exemption%20Application) .

Available Exemptions

Qualification (must be fully completed)

Exemption Awarded

Validity

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.

This is valid indefinitely.

£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.

This is valid indefinitely.

£85

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

Computer Based Examination in Law

This is valid indefinitely.

£85

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

Advisory: Taxation of Major Corporates

This is valid for seven sessions following the session Paper 2.09 was passed in.

£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