Candidate Instructions


For the May 2018 Session

STRICT SILENCE must be observed in the examination hall


(10am - 1.15pm)

Advisory Paper: 
Taxation of Owner-Managed Businesses; OR
VAT on UK Domestic Transactions, IPT & SDLT; OR
Inheritance Tax, Trusts & Estates; OR
Human Capital Taxes



(2.30pm- 5.45pm)

Advisory Paper:
Taxation of Individuals; OR
VAT on Cross-Border Transactions & Customs Duties; OR
Advanced Corporation Tax




(10am - 1.15pm)

Application and Interaction Paper

(2.30pm- 5.30pm)

Awareness Paper

You must ensure that you arrive for the exam(s) you have entered for on the dates and at the times as shown in your candidate attendance letter. In particular, please note that on the first day the four Advisory Papers for the morning session will be sat at the same time and the three Advisory Papers for the afternoon session will be sat at the same time. 

If you have been granted additional time, you will begin your examination(s) earlier for any held in the morning, and will finish later for any in the afternoon. The exact timings of your examination(s) is provided in your candidate information email.

You must ensure you answer the Advisory paper(s) and the Awareness Modules you have entered for. To do otherwise may result in forfeiture of the paper(s) you have sat and passed.


  • Candidate Attendance Form: You must print the candidate attendance form, included in the body of the candidate information emails, FOR EACH EXAMINATION PAPER you are sitting. Please note that you will receive a candidate information email for each exam you are sitting. You must have this ready for collection at the start of every exam you are sitting. The Presiding Officer will tell you when to sign this document.
  • Identification: You are also required to bring with you identification which includes both your photograph and your signature. For example, a passport or driving licence (with photo). You must display this on your desk at all times during each exam paper you sit. The signature on this will be checked against your signed candidate attendance form.
    • Should you arrive without the required identification (to include signature), you will be required to supply this to the CIOT within 48 hours of the final exam paper that you have sat. Your photo identification should be certified as true and correct by either your employer or a professionally qualified individual, with a scanned copy emailed to:education [at] ( education [at] Should you not do so within the 48 hour time frame you will be disqualified from the exam paper(s) that you did not provide identification for.
    • Should you have neither a passport nor a driving licence (with photo), you should contact the Education Team to discuss suitable alternative identification as soon as possible (by calling 020 7340 0550 or by emailing education [at]
  • You must bring identification to the examination centre for all paper(s) you are sitting.


  • Please be aware that upon arrival at the venue bag searches are likely to be conducted. You are expected to comply with the health, safety and security policies of your chosen exam venue.

  • You should be ready to take your seat 15 minutes prior to the start of each exam paper. You will be permitted to enter the exam hall 10 minutes before the start of each exam paper or a maximum of 20 minutes at one of the larger exam venues.
  • Pre-Examination Reading Time: You have 15 minutes of pre-examination reading time (except for the Awareness paper). You will be allowed to annotate the question paper during this time and use a calculator. However, you will NOT be permitted to start writing your answer. The Presiding Officer will inform you when you can start answering the questions.
  • If you are more than 30 minutes late, for any exam paper, you will not be permitted to enter the examination hall.
  • Belongings, which you are not permitted to have with you at your examination desk, should be left in the designated area as indicated by the Presiding Officer.
  • Very small handbags may be left underneath your chair. You are advised not to bring anything valuable to the hall as all items are left at your own risk.
  • All mobile phones and other communication devices must be switched off as instructed by the Presiding Officer. You will not be allowed to use such digital devices (including smart watches) for timekeeping during the examination. If found with any such device on your desk during the examination it will be treated as an offence. It is also an offence to send or receive calls or messages during an examination, or allow ringtones or pre-set alarms to cause a disturbance. Any phones left in bags or coats in the hall which ring will be switched off by the Presiding Officer or invigilator.


  • Your five-digit candidate number is shown on your candidate attendance letter.
  • You must sit at the desk which has a label with your candidate number and your name on it. 


  • Smoking is NOT permitted in the examination hall. Under no circumstances are you allowed to leave the examination hall for a cigarette break whilst the examination is taking place.
  • You are NOT permitted to communicate with, receive assistance from, or copy from the paper of another. Any such incident will be reported to CIOT Head Office immediately and disciplinary action will be taken.
  • You may keep the question papers (except for the Awareness paper).
  • You are advised to bring a watch (not a mobile phone) for your own time keeping purposes as it is not always possible to ensure you are seated with a clear view of the clock. Devices capable of connecting to the internet or taking photographs are not permitted on or near candidate desks. Presiding Officers and invigilators have the right to examine any items on or near your desk. If a candidate is found to be in possession of any suspicious devices these will be removed and candidates dealt with accordingly, see last point below.
  • Before, during and after your examination, please do not behave in a manner which will distract your fellow candidates. Any inappropriate behaviour will be reported to CIOT Head Office.
  • You must follow the Presiding Officer’s instructions.
  • Any breach of these rules will be reported to the CIOT Examination Committee which may at its absolute discretion subsequently disqualify any candidate and report them to the independent Taxation Disciplinary Board.


  • You may bring into the examination room a mix of the following sets of books:
    • Tolley’s Yellow Tax Handbooks and Tolley’s Orange Tax Handbook;

    • Tolley's Yellow and Orange Finance Act 2017 Supplement

    • CCH Red Books and CCH Green Book (including the Index Volume);

    • HMSO copies of taxing statutes (bound copies, not loose-leaf, and without any commentary or annotations);

    • All candidates may also bring in Tolley’s Customs and Excise Duties Handbook.

    • Tolley’s Customs Duties Handbook and Tolley’s Excise Duties Handbook;
    • CCH Purple Book (Customs and Excise Duties).
  • You may underline, side-line and highlight the permitted books. (Underline is to underline words and sentences in your books, side-line is to highlight edges of the pages when the book is fully closed and you may also highlight words and sentences in your permitted books.)
  • You are NOT permitted to bring:
    • The CCH VAT Handbook
    • Dictionaries in any language
    • Other printed or manuscript paper or books
  • You are NOT allowed to annotate, use ‘post-it’ notes, tag or fold pages in the permitted books.
  • If you are found in possession of any printed or manuscript paper or non-permitted books in the examination hall, or if you have used 'post it notes', tagged and/or folded pages in your permitted publications, the Presiding Officers and invigilators have absolute power to remove your books.
  • Presiding Officers and invigilators may look through the permitted books at any time during the course of the examination.
  • Any breach of these rules will be reported to the CIOT Examination Committee which may at its absolute discretion subsequently disqualify any candidate and report them to the independent Taxation Disciplinary Board.


  • You are also permitted to have a noiseless, cordless pocket calculator, which may be programmable but which may not have a printout or graphic/word display facility in any language.


  • The only Tax Table permitted in the examination room are those provided by the CIOT. It will be on your desk at the start of your first exam paper and will give you the information you need. If other specific figures are required, they will be contained in the particular question.
  • The Tax Table must be left on your desk after each exam as only one copy will be issued.


  • You must provide your own blue/black ballpoint pens and rulers.
  • You are NOT permitted to write in pencil.


  • There will be two question paper sets, containing the Advisory Papers as listed below. These are colour coded as follows:
    • Taxation of Owner-Managed Businesses (Blue Section)
    • VAT on UK Domestic Transactions, IPT & SDLT (Green Section)
    • Inheritance Tax, Trusts & Estates (Pink Section)
    • Human Capital Taxes (Cream Section)
    • Taxation of Individuals (Cream Section)
    • VAT on Cross-Border Transactions & Customs Duties (Lilac Section)
    • Advanced Corporation Tax (Grey Section)
  • You must answer all questions set from the Advisory Paper(s) you have already chosen. You can only sit one Advisory Paper from the morning set of papers and one from the afternoon set of papers.


  • There will be one paper containing all five case studies. You choose which case study to answer on the day of the examination and you must tick your choice on the cover sheet. These are:
  1. Taxation of Individuals, Trusts & Estates
  2. Taxation of Larger Companies and Groups
  3. Taxation of Owner-Managed Businesses
  4. Human Capital Taxes
  5. VAT & other Indirect Taxes


  • Your pre-chosen modules come bound together with the individual tax modules detailed on the cover as follows:
    • Module A – VAT including Stamp Taxes
    • Module B – Inheritance Tax, Trusts & Estates
    • Module C – Corporation Tax
    • Module D – Taxation of Individuals
    • Module E – Taxation of Unincorporated Businesses
    • Module F – Environmental Taxes, Excise Duties and Stamp Duties
    • Module G – Accounting
  • Each module consists of 12 short-form questions and each question carries 5 marks.
  • The answer booklets contain only the modules you have pre-selected and are prepopulated with your candidate number and an identifying barcode.


  • You must submit all your answers in the answer booklet provided by the CIOT.
  • Each question must be started on a new page of the answer booklet.
  • The question number must be written at the top of each page as you go along (not applicable to the Awareness paper).
  • You must NOT write in the margins of the answer booklet.
  • Rough work should be destroyed or crossed out. Marks cannot be awarded for illegible writing.
  • The answer booklets are printed on blue paper and will be pre-populated with your candidate number and date of the examination and will contain a barcode which will be used to identify each individual script. There will be no loose-leaf paper allowed for the Advisory answer booklets so if you require more paper you will be given a second answer booklet (Advisory paper only).
  • For the Application and Interaction paper you will be provided with an envelope containing loose-leaf paper. Each sheet of paper will be pre-populated with your candidate number and an identifying barcode. You may only write on one side of the paper. Should you require additional paper you will be provided with CIOT spare paper. These additional pages will be barcoded before being sent for marking. Once the Presiding Officer calls time at the end of the exam you must put all the pages you have written on in the envelope and seal the envelope.
  • You can only use blue/black ballpoint pens for writing your answers.
  • AWARENESS ONLY: You must ensure you answer all three modules and hand the whole answer booklet to the invigilator at the end of the examination.
  • AWARENESS ONLY: All your answers must be written in the space provided in the modules. Answers submitted on loose paper will not be marked.
  • If you have any questions please email the education [at] (Education Team).


  • If you would like a copy of the question paper, contact the CIOT after the examination.
  • Under no circumstances should you leave any notes for the examiner.
  • If you are answering questions in accordance with Scots Law or Northern Ireland Law, you should tick the box on the front of the answer booklet/cover sheet.


  • You must immediately cease writing when the Presiding Officer says the examination is over. Your candidate number may be taken if you continue to write after the end of the examination and you may be disqualified. 
  • You must remain seated until all answer booklets/envelopes have been collected.
  • You can leave only when the Presiding Officer gives permission for you to do so.


  • You cannot leave the examination hall until 45 minutes after the start of an exam paper. If you wish to leave the examination after this time call and before the end of the exam you must hand in your answer booklet/envelope to an invigilator before you leave.
  • If you leave the hall without the permission of the Presiding Officer or an invigilator you will not be allowed to return.
  • You will be informed of the time 10 minutes before the end of the exam, after which you must remain seated until the end of the exam and until all answer booklets/envelopes have been collected.


  • Under normal circumstances the results lists will be on the website and will appear on Wednesday 18 July 2018 at 8.30am. If you are accessing the exam results page please ensure you update your browser using the refresh button and remove old pages from your internet history folder and cache folders to ensure you see the new results.
  • Result emails will be sent on Wednesday 18 July 2018  (under normal circumstances during the morning).
  • Result letters for those who have completed the CTA qualification overall and are eligible to apply for membership (subject to satisfying the experience requirements) will be sent by post on Tuesday 17 July 2018.
  • Any changes of address must be notified to the Education Team at least two weeks prior to the results date either by education [at] (email).
  • Under no circumstances whatsoever will results be given over the telephone.
  • As well as the list of those who have completed the CTA qualification, lists of those who have not completed overall but have been successful in individual papers at this sitting (credit holders) will also be available to view on the CIOT website.


  • The CIOT recognises that some candidates sit their examination(s) in difficult circumstances and has a process in place which allows you to request special consideration if you feel that your performance in your examination/s was affected by serious personal circumstances (such as illness or close bereavement over or immediately preceding the examination period or if you experienced a particular problem on the day of your examination).
  • Please refer to the policy here.


  • The CIOT welcomes your feedback on the examination centre where you sat your examinations. The feedback you give will be considered by the CIOT when arranging forthcoming examination centres (but may not result in a change of venue). If you have comments about your particular centre (such as location/temperature etc.), please contact us. Please note: You may not receive an individual response for your feedback and the email address is restricted to comments relating to the examination conditions, not the content of the examination papers.