No, you must pay your annual subscription fee in the year in which it is due in order to keep your CTA qualification.
Can I put my membership subscription on hold?
What happens if I do not pay my subscription?
If you do pay your subscription in a timely manner your membership benefits are put on hold. You will be sent a series of reminders before your name is eventually sent to Council for consideration for exclusion.
Membership subscriptions are due for payment by 31 January every year.
If you are working you are required to submit an Annual Return by 31 January every year.
If I resign or I am excluded, how do I reapply?
If you resign or are excluded from membership, you may wish to reaapply.
Please send write to membership [at] ciot.org.uk requesting a membership re-application form.
You will be asked to submit the form together with a covering letter stating why you resigned or were excluded and why you wish to re-join, details of your current employment and 12 month employement history, and submit at least 1 year of current CPD records to prove that you are up to date with your tax knowledge.
You would also need to pay a re-joining fee which may be a multiple of the years missed, in addition to the annual subscription fee for the year in which you are re-joining. Your re-application would then be considered by a panel of the relevant committee and may or may not be successful depending on your circumstances.