Amending or withdrawing your Exam Entry

We recognise that CTA students tend to lead busy lives, in many cases combining their studies with full-time tax careers, and therefore may not be able to sit an exam for which they have registered.

In this section

Whilst we can advise students on the policies outlined below, we cannot accept requests to amend an exam entry over the phone. All requests must be made in writing or through the Portal, where applicable. If sending information by post, please ensure that you keep a copy of any evidence and obtain proof of postage.

Can I change my exam paper or venue?

Candidates are able to change their exam paper or their exam venue at any point before the late exam entry period closes, subject to a £10 administrative fee. You cannot change your exam paper or venue after the late exam entry period closes.

To change your exam paper or venue, please email education [at]

Can I change my exam session?

Candidates are able change, or defer, their exam paper sitting onto the next exam session. This means that we can move your booking so that it takes place six months later than it was originally booked for. If your employer is paying for your exam entry, please note that the exam fee payable is not deferred and would be payable when your invoice is received. There are two types of deferrals, guaranteed and emergency, more information is available below.

Guaranteed Deferral

Candidates have until 14 days after the exam entry closing date (or 14 days after the late exam entry closing date for candidates who pay the late entry fee) to defer their exam entry to the next session. Exam entries will only be deferred by one session.

To change the session your exam is booked for, please email education [at]

Emergency Deferral

After the guaranteed deferral period has closed, emergency deferrals may be granted in extenuating circumstances when a situation has arisen which could not have been foreseen.

Examples of Permitted Circumstances

Examples of Non-Permitted Circumstances

Serious injury/illness

Visa Delays
Maternity Work commitments
Death/serious illness of a close family member Travel Delays
Other serious personal circumstances Other commitments

Requests can be considered up to the close of the exam entry date for the following session.

When applying for an emergency deferral, the CIOT cannot assume or predict how the circumstances might have affected you. Therefore, in order for your request to be reviewed, you must provide a written statement (an email is preferred) which explains how the circumstances might have affected your ability to prepare for and sit the examinations, along with evidence in support of the circumstances. Examples of evidence include a detailed doctor's letter, maternity form or death certificate.

Where circumstances relate to your health and wellbeing, evidence should clearly and concisely set out your symptoms and the period of time during which your health was affected. Where evidence is in letter form, it must be printed on headed paper. The CIOT cannot interpret prescriptions, X-rays or photographs, and will also not accept phone calls or informal correspondence as appropriate evidence.

Evidence should be in English. If this is not possible, then you must submit a copy of the original document together with a translated, notarised copy. It is your responsibility to provide relevant documentation. The CIOT is not able to obtain any documentation on your behalf.

The information you supply will only be made available to those who are directly involved in the process, and the CIOT will consider your request in confidence. For the avoidance of doubt, the CIOT will never release information about your circumstances or any of your personal details without your express permission. ​

To request an emergency deferral, please email education [at]

Can I cancel my exam?

You can cancel your exam booking at any point. To claim a refund for your booking, minus a £15 administrative fee, you would need to request your refund within 14 days of completing your exam booking. Any cancellations after that date would result in a full forfeiture of the fees.

If you completed your booking during the late entry period, the administration fee is £30 and the £100 late fee payment is non-refundable.

To cancel your exam, please email education [at]