Withdrawing from the Written Examinations

The policy regarding CTA examination withdrawal, deferral and refunds, including the fees which may apply, depend on the timing of the application for withdrawal and the reasons for the request.

You have until 14 days after the exam entry closing date (or 14 days after the late exam entry closing date for candidates who enter during the late entry period) to request a deferral to the next examination session. After this date, withdrawal from the written examinations is subject to a full forfeiture of the exam entry fees.

In exceptional circumstances (such as serious illness or bereavement) it may be possible to defer your examination entry after this date. Appropriate evidence must be provided together with a written explanation of the circumstances (an email is acceptable).

You will find more information and guidance on withdrawing from the written examinations in the frequently asked questions below. If you have a question which is not included here, please contact us.

What is the deadline to withdraw?

If you would like to defer your exam entry, you must request the deferral by the following dates:

For the May examination sitting:

If you entered to sit:	Deadline to defer:
Before the exam entry closing date (28 February)	14 March
During the late exam entry period (1 – 31 March)	14 April

For the November examination sitting:

If you entered to sit:	Deadline to defer:
Before the exam entry closing date (31 August)	14 September
During the late exam entry period (1 – 30 September)	14 October

Requests must be made in writing (an email is acceptable). Please note that your exam entry will only be deferred once to the next session.

In exceptional circumstances (such as serious illness or bereavement) it may be possible to defer your examination entry after this time. Appropriate evidence must be provided together with a written explanation of the circumstances.

Where possible, we advise you to submit any requests to withdraw from the examinations due to exceptional circumstances within two weeks after the written examinations. Requests will not be considered after the examination entry closing date for the following session has passed.

Can I get a refund?

Students can request a refund up to 14 days after the date they submitted the exam entry. The following administration fee will be deducted from the amount refunded:

£15 per paper - if the exam entry application was received before the exam entry closing date (May: last day of February | November: 31 August)
£30 per paper - if the exam entry application was received during the late entry period (May: 1 March – 31 March | November: 1 September – 30 September)

After this time, the fees are not refundable.

The late entry fee of £100 is not refundable.

What will happen to the examination entry fee?

If you are eligible for a refund, the refund will be returned to the card you originally paid with. Refunds will only be processed after the fees have been paid.

If you withdraw later than 14 days after the exam entry closing date (14 days after the late entry closing date for candidates who enter in the late entry period), your full exam entry fee will be forfeit.

What if I have selected the employer invoice option?

If you selected the employer invoice option, please be aware that examination fees are still payable for the session in which the examination entry was originally submitted. Payment must be received within 30 days of the date the invoice was issued.

Students may not withdraw from exams for which payment has not been received, and will not be permitted to sit further CTA, or other CIOT exams until any outstanding fees have been paid.

What are exceptional circumstances?

Exceptional circumstances may be defined as any unforeseen situation which you feel may have affected your ability to prepare for, and sit the examinations. Such circumstances might include, but are not limited to, serious illness or injury, maternity, serious personal/family problems or bereavement. Each request is reviewed on an individual basis, and the decision to transfer your exam entry is at the sole discretion of the CIOT.

What information should be provided?

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 acceptable) which explains how the circumstances might have affected your ability to prepare for and sit the examinations, together with evidence in support of the circumstances.

What type of evidence should be included?

In order for your request to be reviewed, you must provide formal evidence confirming the circumstances you have outlined.

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.

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.

What if the evidence can't be provided in time?

Requests for deferral due to exceptional circumstances may be submitted following the exams; however, we advise you to submit your request within two weeks after the written examinations.

If you are concerned that you are not able to submit any evidence in this time, please notify us with a written statement explaining the circumstances as soon as possible so that we are able to maintain an accurate record of your request. You may then be permitted to submit the evidence later, as soon as you have it available.

Requests will not be considered after the examination entry closing date for the following session has passed.

What if the information being supplied is private and confidential?

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.

How do I notify the CIOT that I need to withdraw from the written examinations?

Requests to withdraw from the examinations must be sent to us in writing (an email is acceptable). You can submit your request along with scanned copies of any necessary evidence to the Education Team at education [at] ciot.org.uk.

Alternatively, if you need to send the request by post, please ensure you keep a copy of any evidence and obtain proof of postage. The CIOT cannot be held responsible for any correspondence which goes missing in transit.

Information for ACA CTA Joint Programme students

If you are a ACA CTA Joint Programme student you can find information on withdrawing from the examinations, here.