Exemptions

You may be eligible to apply for exemptions from some of the CTA examinations if you hold certain professional qualifications. You can only apply for exemptions using qualifications where you have become fully exam qualified, meaning you have completed all of the necessary examinations for the relevant qualification.

How do I apply for an exemption?

Log into your account, here, and click on Apply for an Exemption. When applying for an exemption(s), you will be asked to supply evidence to support your application. Examination transcripts and membership certificates can be used as evidence. The CIOT does not accept invoices, bank transfers, webpage screenshots or email correspodence for the purposes of exemptions.

How long do exemptions last?

Once awarded, exemptions do not expire.

How much do exemptions cost?

The exemption fees for 2019 are:

  • Awareness - £160
  • Advanced Technical - £160
  • Computer Based Examination - £85

Notes

  1. You must apply for your exemption(s) before registering your final written paper.
  2. If applying for an Awareness exemption, this must be done before you can register for the Application and Professional Skills paper.
  3. If you have a current exemption for Application and Interaction, you would not be eligible to apply for an exemption from the Awareness paper.

Available Exemptions

The exemptions available to you are dependent on the qualfications that you hold. The full list of accepted qualifications is below.

Association of Accounting Technicians (AAT)

Based on the AAT qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination

  • AAT Level 4 exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Four Written Papers

  • Awareness
  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Association of Chartered Certified Accountants (ACCA)

Based on the ACCA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Awareness

  • ACCA exam qualified
  • Passed P6 Advanced Taxation (UK) or Advanced Taxation (ATX)
Principles of Accounting: Computer Based Examination
  • ACCA exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Three Written Papers

  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Advanced Diploma in International Taxation (ADIT)

Based on the ADIT qualification, you might be eligible to apply for the following credit(s):

Examination

Criteria

Advanced Technical: Taxation of Major Corporates*

  • ADIT exam qualified
  • Passed Module 2.09 - United Kingdom

If the above credit(s) are claimed, you would have the below CTA examinations to complete:

Four Written Papers

  • Awareness
  • One Advanced Technical paper
  • One Application and Professional Skills paper

Three Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
  • Principles of Accounting

*By using the ADIT qualification, you would be applying for a credit instead of an exemption. Whilst an exemption is valid indefinitely a credit will lapse after a certain period of time. In this instance, your credit would be mirror the validitity of your ADIT Paper 2.09 - United Kingdom paper pass. If your pass was due to lapse in November 2021, so would your credit.

Association of International Accountants (AIA)

Based on the AIA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • AIA exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Four Written Papers

  • Awareness
  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Accounting Technicians of Ireland (ATI)

Based on the ATI qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • ATI exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Four Written Papers

  • Awareness
  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Association of Taxation Technicians (ATT)

Based on the ATT qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Awareness

  • ATT exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Three Written Papers

  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Three Computer Based Examinations (CBEs)*

  • Law
  • Professional Responsibilities & Ethics
  • Principles of Accounting

*If you hold valid passes from the ATT CBEs, you do not need to apply for an exemption from them as they will be automatically 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.

Chartered Institute of Management Accountants (CIMA)

Based on the CIMA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • CIMA exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Four Written Papers

  • Awareness
  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Chartered Institute of Public Finance and Accountancy (CIPFA)

Based on the CIPFA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • CIPFA exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Four Written Papers

  • Awareness
  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

HM Revenue & Customs (HMRC)

Based on HMRC's training programmes, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Advanced Technical: Taxation of Major Corporates
  • BA (Hons) Professional Studies in Taxation (Corporation Tax) as part of your HMRC training.
Advanced Technical: Taxation of Individuals
  • BA (Hons) Professional Studies in Taxation (Income Tax) as part of your HMRC training.
Advanced Technical: Domestic Indirect Taxation
  • BA (Hons) Professional Studies in Taxation (VAT) as part of your HMRC training.
Advanced Technical: Human Capital Taxes
  • BA (Hons) Professional Studies in Taxation (Personal Taxes) as part of your HMRC training.

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Three Written Papers

  • Awareness
  • One Advanced Technical papers
  • One Application and Professional Skills paper

Three Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics
  • Principles of Accounting

Institute of Chartered Accountants Australia (ICAA)

Based on the ICAA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • ICAA exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Four Written Papers

  • Awareness
  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

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

Based on the ACA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Awareness

  • ACA exam qualified
Principles of Accounting: Computer Based Examination
  • ACA exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Three Written Papers

  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Institute of Chartered Accountants India (ICAI)

Based on the ICAI qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • ICAI exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Four Written Papers

  • Awareness
  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Institute of Chartered Accountants in Ireland (ICAI)

Based on the ICAI qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Awareness

  • ICAI exam qualified
Principles of Accounting: Computer Based Examination
  • ICAI exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Three Written Papers

  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Institute of Chartered Accountants in Scotland (ICAS)

If you hold the ITP qualification, more information is available here.

Based on the ICAS qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Awareness

  • ICAS (CA) exam qualified
Principles of Accounting: Computer Based Examination
  • ICAS (CA) exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Three Written Papers

  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

Institute of Chartered Accountants New Zealand (ICANZ)

Based on the ICANZ qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • ICANZ exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Four Written Papers

  • Awareness
  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

South African Institute of Chartered Accountants (SAICA)

Based on the SAICA qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Principles of Accounting: Computer Based Examination
  • SAICA exam qualified

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Four Written Papers

  • Awareness
  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Law
  • Professional Responsibilities & Ethics

LPC or equivalent (UK Solicitor or UK Barrister)

Based on the this qualification, you might be eligible to apply for the following exemption(s):

Examination

Criteria

Law: Computer Based Examination
  • Passed the examination requirements to become a UK Solicitor or UK Barrister (LPC or equivalent)

If the above exemption(s) are claimed, you would have the below CTA examinations to complete:

Four Written Papers

  • Awareness
  • Two Advanced Technical papers
  • One Application and Professional Skills paper

Two Computer Based Examinations (CBEs)

  • Principles of Accounting
  • Professional Responsibilities & Ethics

None of the above (EU Qualifications)

If you hold a qualification from a body which the Council of the CIOT recognises as being a similar body (to the CIOT) in the European Community, The European Economic Area or Switzerland you will be considered for a partial exemption, at Council's discretion. Please complete the application form and return it to the CIOT, together with supporting documentary evidence (translated into English where necessary). Required evidence would include an up to date CV and the relevant qualification transcript copies. 

None of the above (Non-EU Qualifications)

If your qualification is not listed on this page, it does not entitle you to any exemptions from any CTA papers.