Once successfully registered, you will receive a student card and copies of the monthly journal ‘Tax Adviser’.
You need to be a registered student for at least four months before you are allowed to enter for a tax exam:
- Last day of January if you wish to enter for the May session (this deadline has been extended by 1 month).
- Last day of July if you wish to enter for the November session.
ATT Transfer to CIOT
If you are registered onto the ATT qualification, you may apply to transfer the unexpired period of your first three years’ registration to the CIOT, without charge.
Find out more on the ATT transfer page.
There are different registration fees and validity periods depending on the qualification.
The registration fee is non-refundable* (unless the application is unsuccessful) and is payable in addition to entry fees for the exams. (*Please note if your situation changes significantly within a month of the date you made your application for student registration and you no longer wish to proceed (provided you have not registered for any exams) then a refund can be made, less a small administration charge.)
Computer Based Exams (CBEs)
You will be able to book your first CBE 14 days after your student registration has been confirmed.