See the frequently asked questions that we receive on exemptions below.
In this section
Accurate as of February 2020
If you cannot see the answer to your question below, or would like further clarification, then please feel free to contact the Education Team at education [at] tax.org.uk or call +44 (0)20 7340 0550.
What exemptions am I eligible for?
If I am eligible for exemptions, do I automatically get them?
Exemptions are not automatically awarded and need to be applied for via the CIOT Portal. When applying you will need to upload two pieces of evidence for your qualification and pay the relevant fee(s).
Can I use professional experience to claim an exemption?
You cannot use professional experience to claim an exemption. Only professional qualifications will permit you to apply for an exemption.
Can I use multiple qualifications to claim exemptions?
You can, yes.
Can I apply for an exemption for more than one exam?
Can I take an exam and then apply for an exemption if I am unsuccessful?
No. If you unsuccessfully sit an exam, you would not then be able to claim an exemption if you are eligible for that exam.
I am on the ACA CTA Joint Programme; can I claim exemptions?
When should I apply for an exemption?
Do I need to register as a student before applying for an exemption?
How long does it take to process an exemption?
Once submitted, your request will be reviewed within five to ten working days.
Do I need to meet all of the criteria outlined on the exemption list to claim an exemption?
Yes. All of the requirements for each qualification must be met to claim an exemption(s).
I have not fully completed a qualification on the exemption list, can I apply for an exemption?
No. You need to have fully completed the relevant qualification to claim an exemption.
I sat an older version of a paper listed as a requirement, can I still claim an exemption?
You would need to sit the version of the paper listed as a requirement in the exemptions list to be eligible for the exemption. You cannot sit the version of the paper outlined in the exemption list once you have completed the qualification to then qualify for the exemption.
I claimed an exemption from one or more of the papers in the qualification that I hold, am I still eligible for the exemption?
Typically, yes although you need to have sat at least one paper with the qualification that you are applying with. However, if you are required to have completed a paper to claim an exemption, you need to have sat that specific paper to be eligible.
I have an Application and Interaction credit; can I apply for the Awareness exemption?
No. If you currently hold an Application and Interaction credit then you would not be able to apply for the Awareness exemption. If your Application and Interaction credit lapses, then you would be able to apply for the Awareness exemption.
I have an overseas qualification, am I entitled for an exemption?
I have an academic qualification; can I apply for any exemptions?
Exemptions are only offered for professional qualifications, not academic qualifications.
What evidence do I need to supply to support an exemption application?
Typically, students supply a transcript of results or a membership certificate to support their applications. If the exemption requires a specific paper, then you would need to submit a transcript of results.
The CIOT does not accept invoices, bank transfers, webpage screenshots or email correspodence for the purposes of exemptions.
If I am ATT exam qualified, what evidence do I need to provide?
My name has changed since I completed my qualification, what should I upload?
Alongside your original piece of evidence, please upload a marriage certificate, deed poll or another piece of legal documentation confirming your change of name.