Permitted Examination Books

The list of permitted books that you are able to take into the examination room are detailed in the Prospectus and candidate instructions once you enter for the examinations. The pictures below are to help for appearance purposes only (candidate copies may have a different date on them). 

Tolley's Yellow Tax Handbook and Tolley's Orange Tax Handbook, including the Finance Act 2017 supplement


CCH Editions Limited Tax Statutes and Statutory Instruments including the index volume and CCH Purple handbook (customs and duties)


Tolley’s Customs and Excise Duties Handbooks


CCH Purple Book (Customs and Excise Duties)

All students may also bring in the Tolley’s Customs and Excise Duties Handbooks.

You may take any edition of the books in, or may mix and match (for example, taking Part 1a 2015-16 and Part 1b 2014-15), but may NOT take multiple copies of the same volume (for example, Part 1a 2014-15 and Part 1a 2013-14).

The owner’s name, corrections of the text (e.g. official incorporating of errata, updating of the retail price index) on the relevant pages are permitted.

You may underline, side-line, fold, tag and highlight the permitted books.

You are NOT permitted to bring:

  • The CCH Editions Limited VAT Handbook and Tax Handbook
  • Dictionaries in any language
  • Other printed or manuscript paper or books

You are NOT allowed to annotate or use ‘post-it’ notes in 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' 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.