PROSPECTUS 2017

C T A
A d v i s o r y Awareness Application
CTA is changing from 2019. Visit www.tax.org.uk/RevisedCTA

Follow us for CIOT Student news The Professional Body for Chartered Tax Advisers
CONTENTS

Introduction3

CTA Qualification 4

Tuition Course Providers 5

Student Resources 5

Confirmation of Eligibility 6

Direct and Indirect Tax Routes 8

Register as a Student 9

Credits (Exemptions) 10

The Examinations 12

Revised CTA Examination Structure 14

Written Papers Format15

Computer Based Examinations Format19

Examination Entry Key Information 20

Exam Rules and Policies 23

Medals and Prizes 25

Frequently Asked Questions 26

Branches Network 32

Council33

2
INTRODUCTION
The Chartered Institute of Taxation is the leading
professional body in the United Kingdom concerned
solely with taxation.
The Institute’s primary purpose is to promote
education in and the study of the administration
and practice of taxation. Members of the Institute
have the practising title of ‘Chartered Tax Adviser’.
Membership of the Institute is open to individuals
from all disciplines who are competent and qualified
to advise on taxation matters. The Institute deals
with all aspects of direct and indirect taxation and is
a member of the Confédération Fiscale Européenne,
the umbrella body for taxation advisers in Europe.
Membership of the CIOT is by examination;
nationally recognised as the gold standard of UK
taxation education. We support our 18,000 members
and 4,000 students throughout their tax careers,
providing assistance through our London-based
head office and worldwide network of 40 branches.
To obtain membership of the Chartered Institute
of Taxation (in this document the Institute or CIOT)
you need to successfully complete the Chartered Tax
Adviser (CTA) examination. The written examinations
are held in May and November each year. In addition,
you must be able to demonstrate three years’
relevant recent professional tax experience.
Am I Eligible?
To be eligible for the Direct Tax route, you will
need to have a prior qualification that awards you
Confirmation of Eligibility. You can view the list of
approved qualifications on pages 6 & 7.
The Indirect Tax route has no such requirement,
however, this route is for students wishing to specialise
in VAT. More information on the differences between
the Direct and Indirect routes can be found on page 8.
Benefits of Membership
• The right to describe yourself as a Chartered Tax
Adviser
• The status attaching to membership of a
professional body dealing solely with the subject
of taxation
• Use of the descriptive letters CTA for Members or
CTA (Fellow) for Fellows
• Use of the Institute’s badge
• The monthly journal ‘Tax Adviser’ which includes
articles, current tax notes, digests of tax cases and
news from the Institute
• An annotated copy of the annual Finance Act
• An annotated copy of other tax Acts as Council
may decide appropriate
• CCH news service for CTA members (weekly email
update)
• Opportunity for attendance at the Institute’s
Residential and one-day conferences
• Opportunity for participation in technical and
social activities organised by the branches
• Use of the Institute’s library and research
including access to the theses, dissertations
and bodies of work as written by successful
you for Fellowship and to a number of on-line
information databases
• Discounts on a range of publications and courses
• A counselling service to assist members
experiencing difficulties (not a technical helpline)
• Opportunity to participate in the corporate
display advertisements in all Yellow Pages
directories at a special rate
• Opportunity to gain direct access to tax counsel
• An entry in the on-line Directory of Chartered Tax
Advisers
3
CTA QUALIFICATION

How to Register ATT-Qualified

You will need to register online through the CIOT If you are an ATT student/member who has passed
website: www.tax.org.uk/studentregistration the three ATT written papers and two Computer
Based Examinations, you will automatically be eligible
to register as a CIOT student. Computer Based
Deadlines Examinations (which are valid for nine sittings, from
You must be registered with the Institute for four when passed at the ATT level) will also be transferred
months prior to sitting your first written examination. without charge upon registration.
The deadline for registration if you wish to sit in
the May examination is the end of the previous
December. The deadline if you wish to sit in the
Joint Programme with the ICAEW
November examination is the end of the previous If you are interested in obtaining two Chartered
June. Qualifications in a joint programme, please refer to
our website here: www.tax.org.uk/aca-cta
Professional Responsibilities & Ethics
and Law study manuals The CTA Examination is being revised. You can read
You will need to purchase the latest editions of the full details, here: www.tax.org.uk/RevisedCTA
the Professional Responsibilities and Ethics for Tax
Practitioners and Essential Law for Tax Practitioners
manuals, which are available from the CIOT website,
www.tax.org.uk/shop, at a cost of £45 per manual.
The syllabus for the Computer Based Examinations are
drawn from these manuals.

You will be eligible to sit the two Computer Based

Examinations following the acceptance of your
registration as a CIOT student and subject to a 21 day
period for your profile to be created in the Computer
Based Examination system.

Fees
The student registration fee is £205.

Written examinations are currently £150 per paper

and the Computer Based Examinations are £80 each.

4
TUITION COURSE PROVIDERS
The Institute sets the syllabus but does not offer Tolley Exam Training
tuition. The three principle tutorial organisations are
listed below, alphabetically: Lexis House
30 Farringdon Street
London, EC4A 4HH
BPP Professional Education Tel: 020 3364 4500
Email: examtraining@lexisnexis.co.uk
Aldine House
Aldine Place
Please contact the tuition providers listed above and
142-144 Uxbridge Road
on our website, www.tax.org.uk/courseproviders,
London, W12 8AW
directly for prices and course dates. You will still need
Tel No: 020 8746 4150
to register as a CIOT student (through our website) in
Email: tax@bpp.com
order to sit our examinations.

Kaplan Financial The syllabus for the Advisory, Awareness and

Application and Interaction papers are available from
South Building & Main Building the Institute’s website: www.tax.org.uk/prospectus-
Spring House syllabus
6-44 Holloway Road
London N7 8JL
Tel No: 020 3486 3080
Email: taxinfo@kaplan.co.uk

STUDENT RESOURCES
• Branch events • Accounting, Law and Professional Responsibilities
• CTA syllabus & Ethics study manuals
• CIOT Student Card (issued upon initial • LinkedIn – Join ‘The CTA Student Group’ to discuss
registration) the qualification with other students
• use of the Institute’s library and research • Student calendar
including access to the theses, dissertations and • Student newsletter – provided twice a year
bodies of work as written by successful candidates • Student training days – held twice a year
for Fellowship and to a number of on-line
information databases • Tax Adviser – a monthly journal which includes
articles, current tax notes, digests of tax cases and
• Discounts on CCH tax books and LexisNexis news from the Institute and the Association of
• NUS Extra card (apply through the NUS website) Taxation Technicians
• Past question papers and examiners’ suggested • Tax Tables
answers • Twitter: Follow us @CIOTCTAStudent
• Past examination candidate answers • Web account
• Guidance on what to expect in the Computer • For more information, please refer to the
Based Examination exams following page of our website: www.tax.org.uk/
Studentresources

5
CONFIRMATION OF ELIGIBILITY
Indirect Tax Route
The Indirect Tax route has no Confirmation of
Eligibility requirement, however, this route is for
students wishing to specialise in VAT.
If you register on the Direct Tax Route but take
both Advisory VAT papers you will automatically be
switched to the Indirect Tax Route.
Indirect Tax Route Restriction
If you choose to sit the Indirect Tax route but do not
have a prior qualification from the listed Confirmation
of Eligibility qualifications on the next page in the
Direct Tax route, you must sit the Awareness paper
first.
You may take an additional paper but if you are
unsuccessful in the Awareness paper then you cannot
take any other papers until the Awareness paper has
been successfully completed.
Direct Tax Route
To be eligible for the Direct Tax route, you will
need to have a prior qualification that awards you
Confirmation of Eligibility. Registration is valid for
three years but Confirmation of Eligibility is valid
indefinitely once the initial application and fee have
been received and approved. If necessary you can
renew your student registration by re-registering
on our website. Notification of the granting of
Confirmation of Eligibility will be by email, followed
up by letter; no other documentation will be issued.
The list of the qualifications which qualify you to
register for the CTA is on the next page and they
appear because of their UK tax content and/or
because they demonstrate that you have already
undertaken challenging professional examinations.
6
If you hold a professional qualification that does not
appear on this list but is among those listed in the
Recognition of Professional Qualifications Directive
(2005/36/EC) please contact the Education Team at
the CIOT for further advice. If you are undertaking
the CTA through the Indirect Tax Route there is no
requirement for a prior qualification as this is a
defined route (see page 8).
Council may accept registration as a student in
advance of application for Confirmation of Eligibility
in certain circumstances. Fees are only refundable if
the applications are not accepted.
Confirmation of Eligibility
Association of Taxation Technicians (ATT)
If you have passed the three required ATT written
papers and the two Computer Based Examinations, or
passed the ATT’s previous examination structure.
If you have registered with the ATT and have
completed the exams and wish to register as a student
of the CIOT you may be able to apply to transfer the
unexpired period of your registration to the CIOT. The
only requirement is to transfer your registration using
the online facility. No fee is payable for the transfer of
registration. The Institute’s registration period is three
years as opposed to the ATT’s five year registration
period and thus, you are only able to transfer a
maximum of three years from the ATT to the CIOT.
Professional Qualifications
If you have completed (by passing the examinations)
any of the following qualifications:
1. Association of Chartered Certified Accountants
(ACCA)
2. Association of Corporate Treasurers (ACT)
3. Association of International Accountants (AIA)
CONFIRMATION OF ELIGIBILITY
Continued
4. Association of Taxation Technicians (ATT)
5. Chartered Institute of Management Accountants
(CIMA)
6. Chartered Institute of Public Finance and
Accountancy (CIPFA)
7. Chartered Insurance Institute’s (CII) Advanced
Diploma in Financial Planning
8. CIOT Advanced Diploma in International Taxation
(ADIT)
9. HM Revenue & Customs Inland Revenue FT2 or
CPT examination, or successful completion of HM
Revenue & Customs IDP/ITS2/TPDP/TSP
10. HM Revenue & Customs VAT Legal and Technical
Training examination
11. Institute of Chartered Accountants in England and
Wales (ICAEW)
12. Institute of Chartered Accountants in Ireland
(ICAI)
13. Institute of Chartered Accountants of Scotland
(ICAS)
14. Institute of Chartered Secretaries and
Administrators (ICSA)
15. Society of Trust and Estate Practitioners (STEP) UK
Diploma
16. The Tax Institute (TIA)
17. If you are a solicitor or barrister or advocate in the
UK or Republic of Ireland. (LPC/BVC/BPTC)
18. If you have completed:
Bournemouth University -
• BA (Hons) Accounting and Taxation
• LLB (Hons) Business and Revenue Law
• LLB (Hons) Law and Taxation
• LLB (Hons) Revenue Law
University of London -
• Previous Intercollegiate LLM (Tax) from the
University of London
• LLM (Tax) from Queen Mary School of Law
• LLM (Tax) from the Dickson Poon School of Law
• MA in Taxation at the Institute of Advanced
Legal Studies
University of Oxford -
• BCL/MJur, having taken two of the following
three year courses:
◦◦ Dissertation on a tax topic
◦◦ Personal Taxation
◦◦ Corporate Tax Law and Policy
• MSc in Taxation
19. Training Contract: If you are engaged under
a training contract with an employer and are
following that employer’s tax training programme
which has been approved for this purpose by the
CIOT. As a minimum this will require preparatory
training and examinations in the UK taxation,
accounting and law of a standard at least
comparable to the examinations of the ATT.
20. European Qualification: If you hold a qualification
from a body which the Council of the Institute
recognises as being a similar body (to the CIOT)
in the European Community, the European
Economic Area or Switzerland you will be
considered for Confirmation of Eligibility and
partial credit, at Council’s discretion. Please
contact the Education Team for a separate
application form: education@ciot.org.uk
7
DIRECT AND INDIRECT TAX ROUTES

Indirect Tax Direct Tax

The Awareness modules chosen must not be the

same as the corresponding Advisory papers

The Advisory papers chosen must not be the same

as the corresponding Awareness modules

8
REGISTER AS A STUDENT
You need to be a registered student for at least
four months before you are allowed to enter for a
written examination. So you should be registered
by 31 December for the written examination in
the following May and 30 June for the written
examination in November.
You will be able to book your first Computer Based
Examination examinations 21 days after your student
registration has been successfully completed.
Registration in 2017 is £205 (comprised of £155 for
registration and £50 for Confirmation of Eligibility)
and is valid for three years.
The registration fee is non-refundable* (unless
the application is unsuccessful) and is payable in
addition to entry fees for the examinations. (*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
examinations) then a refund can be made, less a small
administration charge.)
Once registered, you will receive a student card and
copies of the monthly journal ‘Tax Adviser’.
How to Register
You register online through our website, here:
www.tax.org.uk/studentregistration (notes on the
differences between the direct and indirect routes can
be found on the previous page).
Next Steps
Join the CTA – Chartered Institute Adviser Student
Group on LinkedIn which is primarily used as a
Student Forum. Follow us on Twitter to be kept up-
to-date with any changes or important deadlines. @
CIOTCTAStudent
Transferring when you have
completed the ATT
Once you have successfully completed the ATT
qualification, you may apply to transfer the unexpired
period of your first three years’ registration to the
CIOT. No fee is payable for transfer of registration. If
you do not have any time remaining you must apply
as a new student.
The four month registration rule before sitting
a written examination does not apply if you are
transferring/registering with the CIOT on the basis
of having completed the ATT qualification. However,
please ensure that you complete your transfer/
registration at least a fortnight prior to the exam entry
closing date.
Code of Conduct
You are expected to maintain the same professional
standards and are subject to the same disciplinary
processes as members. You must follow the Institute’s
Code of Conduct, which is entitled Professional Rules
and Practice Guidelines. This material can be accessed
through the following link: www.tax.org.uk/prpg
If you breach the rules and guidelines you could
face disciplinary action. You should note that for
the examinations the syllabus is defined by the
Professional Responsibilities & Ethics manual,
available to purchase through our online shop:
www.tax.org.uk/shop
Refusal of Registration
Council reserves the right to refuse or cancel any
application for registration as a student without
assigning any reason to the refusal or cancellation.
9
CREDITS (EXEMPTIONS)
Credits (exemptions) from one or more of the
papers are available if you have passed the full
exam requirements and met the criteria of the listed
qualifications as set out on the next page, with the
applicable fees.
Validity
Written papers
The awarded credit will be valid for seven sessions
following the first pass of a CTA written paper. For
example, if the first written paper was sat and passed
in November 2017 the credit would be valid up to and
including the May 2021 sitting (see page 14).
The CTA Examination is being revised. You can read
the full details, here: www.tax.org.uk/RevisedCTA
Application and Interaction paper
Under the revised CTA examination structure, the
validity and ability to apply for the Application and
Interaction paper will change.
• If the credit is applied for by 31 December 2017:
Valid up to and including the November 2020
session.
• If applied for between 1 January 2018 - 30 June
2018: Valid up to and including the November
2018 session.
• This credit can no longer be applied for after 30
June 2018.
Credit rules are changing. For further information
please visit: www.tax.org.uk/RevisedCTA
10
Professional Responsibilities & Ethics
Computer Based Examination
The credit will be valid for nine sittings following the
date the paper was passed at the ATT level unless you
are a member of the ATT, in which case there is no
time limit on this credit. (Must have passed the ATT’s
previous Paper 7: Practice Administration & Ethics.)
Law Computer Based Examination
There is no time limit on this credit.
Deadlines and Restrictions
• You must apply for your credits before the closing
date of your final written paper if you are sitting in
a modular way or all papers at one sitting.
• If your credits lapse you cannot re-apply for them.
• If you fail a paper you cannot retrospectively claim
a credit for that paper.
ATT-Qualified Students
If you are ATT-qualified and have completed both
Computer Based Examinations in its current form, you
do not need to apply for a credit in them as they will
automatically be carried over, without charge, upon
transferring/registering with the CIOT. They will be
valid for nine sessions from when they were passed at
the ATT.
CREDITS
Continued

Qualification Credit Awarded Fee

ACCA Association of Chartered Certified Accountants 2007 Application and Interaction
syllabus onwards This credit can no longer be applied for
Must have passed Paper 6 – UK Advanced Taxation (Passing an £150
after 30 June 2018 (see validity on page
earlier syllabus and then subsequently sitting Paper 6 will not
qualify for the credit) 10).

ADIT Advanced Diploma in International Taxation

Advisory: Advanced Corporation Tax £150
Must have passed Paper 2.09 United Kingdom option

ATT Association of Taxation Technicians Professional Responsibilities & Ethics

Must have passed Paper 7 (Practice Administration & Ethics) and £30
be an ATT member
Computer Based Examination
ICAEW The Institute of Chartered Accountants in England
and Wales
Application and Interaction.
ICAS The Institute of Chartered Accountants in Scotland This credit can no longer be applied for
£150
after 30 June 2018 (see validity on page
ICAI The Institute of Chartered Accountants in Ireland 10).
Must have passed Northern Ireland Tax Papers

HM Revenue & Customs TSP Tax Specialist Programme /

Advisory: Advanced Corporation Tax £150
TPDP Tax Professional Development Programme

Advisory: Advanced Corporation Tax

£150
HM Revenue & Customs Tax Inspector (FT2/CPT/IDP or ITS2) and
each
Advisory: Owner Managed Business
Advisory: VAT on UK Domestic
HM Revenue & Customs VAT Legal and Technical Training £150
Transactions
Advisory: VAT on UK Domestic
Transactions
IIT Institute of Indirect Taxation £150
and
This does not include the VAT Compliance Diploma each
Advisory: VAT on Cross-Border
Transactions

Passed the examination requirements to become a UK

Law Computer Based Examination £80
Solicitor or UK Barrister (LPC or equivalent)

11
THE EXAMINATIONS
Written Papers and Computer Based Examinations
Written Papers
There are four taxation papers:
• Two Advisory papers
• One Awareness paper
• One Application and Interaction paper
Three of these papers are three and a quarter hours
in length (this includes 15 minutes of pre-examination
reading time). Please note the Awareness paper is
only three hours in length and does not include any
pre-examination reading time.
Pass Mark
To pass a written paper you are required to achieve
50% of the total marks available (for the Awareness
paper see page 16 for further details on its format).
The Institute reserves the right to limit the number
of times you may re-sit an examination.
Validity
Passes in the written papers are valid for seven
sittings following the sitting they were passed at e.g.
a paper passed at the November 2017 session will be
valid up to and including the May 2021 session.
Rechecking Process
You may request a procedural review of your script.
This is not a remark but a check of the processes in
arriving at a result. You must apply online (www.tax.
org.uk/recheck) within 21 working days of the date
on your results email. The fee for this service is £35
per paper, which is refundable in the highly unlikely
event there is a material change to your result for
that paper. Under no circumstances will the Institute
enter into discussion, correspondence or provide a
commentary on your performance or outcome of the
recheck in any of the papers rechecked.
Please note that a recheck is not a remark.
12
Computer Based Examinations
In addition to the four written papers, there are two
one-hour Computer Based Examinations (CBEs); one
on Professional Responsibilities & Ethics and one on
Law. Each CBE is one hour in length.
Progression Rules
Both CBEs must be passed before you can enter for
your final written paper. The deadline for completion
of your CBEs is end of February (for entry into the
May examinations) and the end of August (for entry
into the November examinations). If you are wishing
to enter into all four papers in one session, then
you will need to have completed both CBEs by the
deadline for examination entry as noted above.
Manuals
You will need to purchase the latest versions of the
Essential Law for Tax Practitioners and Professional
Responsibilities and Ethics for Tax Practitioners
manuals, which are available to purchase from the
CIOT website, www.tax.org.uk/shop, at a cost of £45
per manual plus postage and packaging. The syllabus
for the CBEs are entirely drawn from these manuals.
Pass Mark
To pass the CBEs you are required to achieve 30 of the
50 total marks available.
Validity
CBE passes are valid for nine sittings.
If you sit and pass from December to May inclusive,
the first session for which it will be valid will be the
following November e.g. if a pass was gained on 20
February 2017 it will be valid up to and including
November 2021.
If you sit and pass from June to November inclusive,
the first session for which it will be valid will be the
following May e.g. if a pass was gained on 8 June 2017
it will be valid up to and including May 2022.
THE EXAMINATIONS
Notes
In any paper, questions may demand a discursive
approach, with no single correct answer.
You are expected to have an understanding of
accounts and accounting principles so far as these
relate to taxation. This is especially the case for
the Advanced Corporation Tax paper where an
understanding of current accounting issues relevant
to tax such as deferred tax, profit recognition and
share schemes is expected.
The CTA examination requires knowledge of certain
aspects of law. The knowledge of law required for
the examination is contained in the latest edition
of the manual Essential Law for the Tax Practitioner
published by the CIOT. You will be expected to study,
and may be examined on, the whole of the Law
manual. The manual can be purchased from the
Institute at a cost of £45 to registered students, here:
www.tax.org.uk/shop
Law will primarily be examined in the Computer
Based Examination in Law although a legal element
may occur in any other paper. Scottish and Northern
Irish candidates may present answers based on
Scottish and Northern Irish legal equivalents within
the syllabus.
Questions will NOT be set which require knowledge
of:
• any statute receiving the Royal Assent less than
six months, or statutory instrument made in
European directive adopted less than eight
months, before the examination date;
• any case or VAT Tribunal decision reported less
than three months before the examination date;
• with the exception of Inheritance Tax, any
legislation repealed or superseded more than six
months before the examination date. Questions
may be set on prospective legislation passed
more than six months before the examination
date even if it is not in force.
• You are strongly recommended to read the
examination paper carefully before commencing
your answers;
• Questions may involve matters which are not
listed in the syllabus but which are related (e.g.
accounting principles for the computation of
income);
• Questions may require you to apply tax law and
practice to practical problems.
13
REVISED CTA EXAMINATION STRUCTURE
The purpose of the CTA examination is to establish
that candidates are capable of giving the very high
standard of taxation advice expected of a Chartered
Tax Adviser. This involves evidencing knowledge of a
wide range of tax issues and demonstrating, in areas
of tax chosen by them, in-depth competence and the
ability to give concise and relevant written advice
which is comprehensive, technically correct and
commercially sound.
Following an extensive 18-month review, a number
of changes will take place to the CTA Qualification.
The current modular examination structure has been
in place since 2009. Since then, the world of tax (and
the skills required of tax practitioners) has changed
fairly significantly and the CTA qualification has been
revised to reflect this.
Most of the changes are effective from the May
2019 examination session. Transitional provisions for
existing students have been carefully considered to
ensure that the changes for those part way through
the qualification will be as straightforward as possible
and will not unfairly disadvantage any student. Key
changes include:
From the November 2017
examination session
• The ‘five sitting rule’ for the validity of CTA written
examination passes will be extended to a ‘seven
sitting rule’.
From the May 2018 examinations
• Taxation of Major Corporates (TOMC), which is
an ACA CTA Joint Programme examination, and
Advanced Corporation Tax (ACT), the CTA Advisory
examination, will be merging.
14
From 2019
• The Requirement for a Confirmation of Eligibility
to sit the CTA examination will cease.
• The Awareness modules in Accounting and in
Environmental Taxes, Excise Duties and Stamp
Duties will be withdrawn.
• An exemption from the Awareness examination
will be available to students with certain
professional qualifications.
• The Advisory examination syllabi will be reviewed
to ensure continued relevance. In particular, the
two Indirect Tax Advisory examination syllabi
will change and these two examinations will be
renamed.
• The Application and Interaction examination will
change and be renamed. No exemptions will be
permitted. Specific rules will be in operation for
ACA CTA Joint Programme students.
• A one-hour Computer Based Examination (CBE)
in Principles of Accounting will be introduced.
Students may apply for an exemption if they have
certain qualifications.
• The manuals "Essential Law for Taxation
Practitioners" and "Essential Accounting for Tax
Practitioners" will be revised.
For more information on the revised CTA examination
structure, please visit: www.tax.org.uk/RevisedCTA
If you have a question or would like to discuss
anything, please email us at education@tax.org.uk or
call us on +44 (0)20 7340 0550.
WRITTEN PAPERS FORMAT
Advisory
Objective
The objective of the Advisory papers will be to test
the depth of your technical knowledge at an advisory
level on the areas of taxation which you choose, in
accordance with the defined syllabus for each paper
(available as separate documents on the Institute’s
website www.tax.org.uk/syllabus).
Detail
Separate three and a quarter hour papers (including
15 minutes pre-examination reading time) will
examine each of the following:
• Taxation of Individuals
• Taxation of Owner-Managed Businesses
• Advanced Corporation Tax
• Inheritance Tax, Trusts & Estates
• Human Capital Taxes
• VAT on UK Domestic Transactions, IPT & SDLT
• VAT on Cross-Border Transactions & Customs
Duties
Advanced Corporation Tax - Exam
Change from 2018
As explained on the previous page, with effect
from the May 2018 CTA exam sitting onwards, the
Advisory paper, Advanced Corporation Tax (ACT)
will be merging with the ACA CTA Joint Programme
Advisory examination, Taxation of Major Corporates.
The merged paper will be called Taxation of Major
Corporates (TOMC) and the syllabi of ACT and TOMC
have been combined and amended slightly to take
account of the minor differences. The syllabus
description and the 2018 exam syllabus can be
found here: www.tax.org.uk/syllabus.
You can read the full details, here:
www.tax.org.uk/ACT-TOMC-2018
Each Advisory paper is a ‘stand-alone’ paper.
You will be expected to answer all questions which
make up the paper. The questions in each of the
seven Advisory papers will be for either 10, 15 or 20
marks.
Notes for Direct Tax Students
If you are on the Direct Tax route you will be required
to sit two from a choice of the seven papers.
You are unable to choose the two VAT Advisory papers
(VAT on UK Domestic Transactions, IPT & SDLT and
VAT on Cross-Border Transactions & Custom Duties)
on the Direct Tax route. If you wish to sit these two
VAT Advisory papers then you will follow the Indirect
Tax route examination structure which can be found
on page 8.
The Advisory papers you sit cannot be the same as
the Awareness modules you have sat, or intend to sit.
For example and for the avoidance of doubt, if you
have decided to sit the Taxation of Owner-Managed
Businesses Advisory paper you are precluded
from choosing Awareness Module E: Taxation of
Unincorporated Businesses.
Notes for Indirect Tax Students
If you are on the Indirect Tax route you will sit the
two VAT Advisory papers; VAT on UK Domestic
Transactions, IPT & SDLT and VAT on Cross-Border
Transactions & Custom Duties.
15
WRITTEN PAPERS FORMAT
Awareness

Objective
The objective of the Awareness paper is to examine
core areas of the various taxes which you may not
deal with on a daily basis and which do not form part
of your chosen Advisory papers.
Format
The format of each module will be 12 short-form
questions. Each question will be worth five marks.
To pass the paper you will be required to obtain a
minimum of 21 marks out of the 60 marks available
per module i.e. 35%.

Detail Even if you achieve a pass mark in excess of 50 when

The paper will comprise a single three-hour paper
covering five modules. If you are a Direct Tax student
you will choose three out of the five modules and you
will answer all the questions on each of your chosen
modules. All Awareness modules must be attempted
at the same sitting.
Notes for Direct Tax students
Your module choices are:
combining and scaling the marks of all three modules,
if the minimum mark has not been achieved in each
of the three modules then the entire paper would
need to be re-sat.
This is because the purpose of the Awareness paper is
that you study all three modules to roughly the same
extent. In addition, doing this study will certainly
benefit you in the Application and Interaction paper.

A: VAT including Stamp Taxes

B: Inheritance Tax, Trusts & Estates
C: Corporation Tax
D: Taxation of Individuals
E: Taxation of Unincorporated Businesses
Essential Accounting for Tax Practitioners
This manual forms the syllabus for the “Accounting”
Module within the Awareness paper. This is a
compulsory module for all those sitting the Indirect
Tax route. You can purchase the latest edition of the
manual from our website: www.tax.org.uk/shop

The modules answered at the Awareness level cannot

be the same papers which you have sat, or intend
to sit, as your Advisory papers. For example and for
the avoidance of doubt, if you have decided to sit
the Taxation of Owner-Managed Businesses Advisory
paper you are precluded from choosing Awareness
module E: Taxation of Unincorporated Business.

Notes for Indirect Tax students

If you are an Indirect Tax student you will sit modules
F: Environmental Taxes, Excise Duties and Stamp
Duties and G: Accounting (only available for Indirect
Tax students) and you will choose one further
module from C: Corporation Tax or E: Taxation of
Unincorporated Businesses.

16
WRITTEN PAPERS FORMAT
Application and Interaction
Objective
The objective of the Application and Interaction
paper is to test the ability to apply to a practical case
study the knowledge gained in sitting the Advisory
and Awareness papers and to demonstrate how the
various taxes interact.
Detail
This paper will comprise five case study questions.
Each case study will primarily be based on the syllabus
specified for the corresponding Advisory papers as
detailed below.
Each question will be worth 100 marks and you will
answer one question only. The pass mark is 50%.
The examination will last three and a quarter hours
(including 15 minutes pre-examination reading time).
Question Title
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 and other Indirect Taxes
The objective of this paper is primarily to test your
higher skills including the ability to interpret and
explain complex matters and to provide relevant
advice to a client. Accordingly, 22 marks will be
allocated to presentation and higher skills.
It is not intended to be a ‘time pressured’ case study.
The emphasis will be on allowing you to have time to
submit a complex answer, thus demonstrating your
ability to deal with a practical situation. It will usually
require the preparation of a report or a substantial
piece of correspondence. You should therefore
incorporate an Executive Summary or synopsis as
appropriate in your answer.
Notes for Indirect Tax Students
If you are an Indirect Tax student you will sit the VAT
and other Indirect Taxes case study.
Advisory Syllabus
Taxation of Individuals plus Inheritance Tax,
Trusts and Estates
Advanced Corporation Tax
Taxation of Owner-Managed Businesses
Human Capital Taxes
VAT on Domestic Transactions, IPT & SDLT plus VAT
on Cross Border Transactions &
Customs Duties
17
WRITTEN PAPERS FORMAT
Application and Interaction Continued

The questions may also require significant amounts

of material from any or all of the Awareness modules
indicated below:

Question Title Awareness

A: VAT and Stamp Taxes

Taxation of Individuals, Trusts & Estates
B: Inheritance Tax, Trusts & Estates
Taxation of Larger Companies and Groups
1, 2, 3 & 4 C: Corporation Tax
Taxation of Owner-Managed Businesses
D: Taxation of Individuals
Human Capital Taxes
E: Taxation of Unincorporated Businesses

F: Environmental Taxes, Excise Duties

and Stamp Duties
5 VAT and other Indirect Taxes G: Accounting
C: Corporation Tax
E: Taxation of Unincorporated Businesses

In addition, you are expected to be conversant with

the professional and ethical responsibilities of a
Chartered Tax Adviser and the Institute’s publication
Essential Law for Tax Practitioners.

In keeping with paper being a practical case study,

whilst there will be a clear requirement (for example
to produce a client report), the specific content
requirement will not be set out in detail.

In particular you will be expected to identify and

comment on any relevant ethical, professional,
legal, regulatory or commercial issues although
the question requirement may not explicitly direct
your attention to such matters. Similarly, you should
consider the possible application of other taxes to the
scenario beyond the primary tax, such as Corporation
Tax, being examined.

18
COMPUTER BASED EXAMINATIONS FORMAT
Law and Professional Responsibilities & Ethics
Objective
Law
The objective of this Computer Based Examination
is to test your knowledge of law within the relevant
areas of tax.
Questions will be entirely based on the latest edition
of the manual Essential Law for Tax Practitioners
which is available to purchase from the Institute’s
shop, here: www.tax.org.uk/shop. If you have studied
Scots Law you will be allocated alternative questions
compliant with that jurisdiction, where appropriate.
Professional Responsibilities & Ethics
The objective of this Computer Based Examination
is to test your understanding of the obligations of a
Chartered Tax Adviser in the areas of Professional
Responsibilities & Ethics.
Questions will be entirely based on the latest edition
of the manual Professional Responsibilities and Ethics
for Tax Practitioners which is available to purchase
from the Institute’s shop, here: www.tax.org.uk/shop
Progression rules
Both Computer Based Examinations must be passed
before you can enter for your final written paper. The
deadline for completion of your Computer Based
Examinations is end of February (for entry into the
May examinations) and the end of August (for entry
into the November examinations).
If you are wishing to enter into all four papers in one
session, then you will need to have completed both
Computer Based Examinations by the deadline for
examination entry as noted above.
Detail
Each of the Computer Based Examinations will be
one-hour duration and made up of two different
question types:
1. Multiple choice questions – where you will be
required to identify one correct response from a
choice of four.
2. Multiple response questions – where you will be
required to identify several correct responses
from choice of up to six.
Each question type is worth one mark.
You will be allocated 50 questions to answer within
the hour permitted for each Computer Based
Examination. At least 30 of the responses to the
questions must be correct to pass each Computer
Based Examination. The questions for an Computer
Based Examination will be randomly selected before
you start the test and therefore each Computer Based
Examination will be unique.
A short section will be provided before the start of
the hour-long Computer Based Examination in order
to allow you to familiarise yourself with the format of
the examination.
A mock examination for the Computer Based
Examinations is available to take on our website to
help you assess your readiness: www.tax.org.uk/CBEs
19
EXAMINATION ENTRY KEY INFORMATION
DATES and DEADLINES
For the MAY Examination Sitting
Last Day of December
The closing date for receipt of student registration
applications to be eligible to enter for the May examination.
Last Day of February
The closing date for receipt of examination entry for the
May examination.
1 & 2 May 2018 | 8 & 9 May 2019
Examinations are held.
Approx. Third Week of July
Students are notified of the examination results.
Examinations are held in May and November each
year at examination centres around the UK, and you
are required to register as a student four months in
advance (this is not a requirement for the Computer
Based Examinations).
For the May examination, entry for the written papers
is available from approximately mid-December
onwards. For the November session, it is from
approximately mid-July. You can enter via the CIOT
website, here: www.tax.org.uk/examentry
Credit or debit card payment of the entry fees will be
required on submission for a valid entry to be made
(unless explicit prior agreement has been made to
invoice your sponsoring organisation).
Please note that the Computer Based Examinations
must be passed before the examination closing date
for your final written tax paper(s). This would not
include the late entry period.
20
For the NOVEMBER Examination Sitting
Last Day of June
The closing date for receipt of student registration applications
to be eligible to enter for the November examination.
Last Day of August
The closing date for receipt of examination entry for the
November examination.
6 & 7 November 2018 | 5 & 6 November 2019
Examinations are held.
Approx. Third Week of January
Students are notified of the examination results.
There is a dedicated Computer Based Examinations
page to enter for them, along with further
information, here: www.tax.org.uk/CBEs
Notification of Entry
All examination entries are normally acknowledged
immediately by email. Please let us know as if you do
not receive an acknowledgement.
Once entered, your candidate instructions, including
details of the exam centre, will be sent to you
by email approximately three weeks before the
examination. However, you will immediately receive,
together with your receipt, a list of FAQs regarding
the exam day.
Fees
Written Examinations: £150
Computer Based Examinations: £80
EXAMINATION ENTRY KEY INFORMATION
Continued

Examination Timetable
Day 1 Day 2
Advisory:
Morning Taxation of Owner-Managed Businesses; OR
(10.00am - VAT on UK Domestic Transactions, IPT & SDLT; OR Application and Interaction
1.15pm) Inheritance Tax, Trusts & Estates; OR
Human Capital Taxes

Advisory:
Afternoon
Taxation of Individuals; OR
(2.30pm - Awareness (2.30pm - 5.30pm)
VAT on Cross-Border Transactions & Customs Duties; OR
5.45pm) Advanced Corporation Tax

If you have been granted extra time you will begin

your examinations earlier for the morning session
and will finish later for the afternoon. Further details Additional Centres
regarding extra time can be found on page 23. The
exact timings of the examinations will be provided in Guernsey
Jersey
the candidate instructions.
Isle of Man

Centres Edinburgh
Examination centres are available in Belfast,
Birmingham, Edinburgh, Exeter, Isle of Man, Guernsey, Belfast Newcastle upon Tyne
Jersey, Leeds, London, Newcastle, Newport, Reading
and Southampton. Leeds
Manchester
If you wish to sit in the Scottish Islands please contact
the Education Team as arrangements may be possible.
Birmingham
Please note that arrangements cannot be made for
you to sit the examination outside the UK.
Newport
Reading
London
The Institute does strive to provide the best possible
exam conditions for its students. However, the Southampton
Institute cannot take responsibility for circumstances Exeter
or events outside its control which occur at exam
venues during the period of the exams, for example
external noise, climate conditions, industrial action
affecting travel etc.

21
EXAMINATION ENTRY KEY INFORMATION
Continued
Identification in the Examination Venue
You are required to bring with you to all the
examinations (including the Computer Based
Examinations) a form of identification which includes
both your signature and a photograph. For example,
a passport or driving license (with photo). 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@ciot.org.uk. 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.
Computer Based Examinations
Should you fail to have any acceptable identification
with you at the Computer Based Examination centre
then you will not be able to sit your examination.
22
Withdrawal from the Examination
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.
Refunds
You can request a refund up to 14 days after the
date you submitted your 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 non-refundable.
The late entry fee of £100 is non-refundable.
Deferrals
You have until 14 days after the exam entry closing
date (or 14 days after the late exam entry closing
date if you have entered 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).
Further information and guidance on withdrawing
from the written examinations can be found online
at www.tax.org.uk/withdrawal, including frequently
asked questions.
EXAM RULES AND POLICIES
Extra Time / Alternative Arrangements and
Special Consideration
Extra Time / Alternative Arrangements
If your personal circumstances are such that it takes
you longer to read and write than is normally allowed
for in the examination and you require additional time
or other arrangements, you will need to complete
and return an application form, which you can
obtain from our website, here: www.tax.org.uk/
examarrangements. You can submit this form via
email or post.
The second page of the form is to be completed by
a G.P, consultant or specialist. If you have previously
been provided with an Educational Psychologists
report for Dyslexia, Asperger’s Syndrome or a similar
condition, please submit a copy of this documentation
in lieu of a G.P completing page 2 of the application
form. If you have questions prior to submitting your
application, please email education@ciot.org.uk.
The application will be considered by the CIOT who,
at its discretion, may grant additional time or other
such facilities as it considers fair and reasonable in the
circumstances.
Applications will only be considered if they are
submitted using the appropriate form.
The deadline for applications relating to pre-existing
conditions is the end of February* (for the May
examinations) and the end of August* (for the
November examinations). *NB if you have entered
during the late entry period in March or September,
then you can still make your application alongside
your late entry (late entry fees are applicable).
For the Computer Based Examinations, please
contact the Education Team prior to booking your
Computer Based Examination. Extra time cannot be
applied to an existing booking.
Special Consideration
The CIOT recognises that you may sit your
examination 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 below for more information:
If you decide to proceed with your examination(s)
even though you believe that your performance will
be affected, you should notify the CIOT within two
weeks after sitting the examination(s) so that this
may be noted for the review by the Examination
Committee. The report must be made in writing by
you, with medical confirmation or other evidence if
appropriate.
Where circumstances arise that affect all you at an
examination centre, the Presiding Officer supervising
the examination will be responsible for reporting
the facts to the CIOT. Should you wish to report the
matter as well you can of course do so.
All reports of serious personal circumstances will be
considered by the Examination Committee, who may
consult others as they see fit.
An awareness of your serious personal circumstances
will not necessarily result in additional marks being
awarded. The decision for the award of additional
marks lies solely at the discretion of the Examination
Committee.
No report of serious personal circumstances
submitted after the publication of the results will be
considered.
23
EXAM RULES AND POLICIES
Permitted Books and Calculator
Permitted Books
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 ; OR
• CCH Red Books and CCH Green Book including the
Index Volume); OR
• HMSO copies of taxing statutes (bound copies,
not loose-leaf, and without any commentary or
annotations).
AND (FOR THE CTA INDIRECT TAX ROUTE ONLY)
EITHER:
• Tolley’s Customs Duties Handbook and Tolley’s
Excise Duties Handbook; OR
• CCH Purple Book (Customs and Excise Duties)
All students may also bring in Tolley’s Customs and
Excise Duties Handbooks.
You may underline, side-line and highlight the
permitted books.
24
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 and report you to
the independent Taxation Disciplinary Board.
Calculator
You are 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.
MEDALS AND PRIZES

Medals and prizes will be awarded as follows,

provided that satisfactory marks have been obtained.
Awarding examination medals will be at the discretion
of Council.

The Institute Medal The John Beattie Medal

Awarded to the examination candidate with the best Awarded to the examination candidate with the highest
overall performance attempting the Awareness paper mark in the Human Capital Taxes Advisory paper.
and two Advisory papers (all at the same sitting).

The Ian Walker Medal The Victor Durkacz Medal

Awarded to the examination candidate with the highest Awarded to the examination candidate with the highest
mark in the Awareness paper. mark in the VAT on UK Domestic Transactions, IPT &
SDLT Advisory paper.

The Ronald Ison Medal The Wreford Voge Medal

Awarded to the examination candidate with the highest Awarded to the examination candidate with the
mark in the Taxation of Individuals Advisory paper. highest mark in the VAT on Cross-Border Transactions &
Customs Duties Advisory paper.

The Gilbert Burr Medal The Avery Jones Medal

Awarded to the examination candidate with the highest Awarded to the examination candidate with the highest
mark in the Taxation of Owner-Managed Businesses mark in the Application and Interaction paper.
Advisory paper.

The John Wood Medal The LexisNexis Prize

Awarded to the examination candidate with the highest Awarded to the examination candidate with the highest
mark in the Advanced Corporation Tax Advisory paper. total marks in two Advisory papers (taken at the same
sitting). The prize is a free choice from their range of
publications/services up to an agreed figure.

The Spofforth Medal The Croner-I Prize

Awarded to the examination candidate with the highest Awarded to the examination candidate with the highest
mark in the Inheritance Tax, Trusts & Estates Advisory distinction mark. The prize is a free choice from their
paper. range of publications/services up to an agreed figure.

25
FREQUENTLY ASKED QUESTIONS
Examinations
Some of the questions are applicable to both direct
and indirect tax students, however there is a section
specifically for indirect tax students at the end of this
section.
The examination is modular but can I sit
all the papers together?
Yes. The examination structure is modular, although
this does not preclude you from taking the requisite
papers at one sitting should you wish to do so.
What are the papers?
There are two written Advisory papers, one written
Awareness paper and one written Application and
Interaction paper. The Advisory and the Application
and Interaction papers is three and a quarter hours
(including 15 minutes pre examination reading time).
The Awareness paper is three hours and does not
have any pre examination reading time. In addition
to this there are two one-hour CBEs on Professional
Responsibilities & Ethics and Law. These two
Computer Based Examinations can be sat separately.
26
What is the pass mark?
The pass mark for each written taxation paper is
50% of the total marks. It is not necessary to obtain
an aggregate mark over all the written papers. For
the CBEs you will be allocated up to 50 questions in
a mixture of multiple choice and multiple response
formats. To pass an CBE you must answer 30
questions correctly.
How do I choose what options to sit for
each paper?
Direct tax students must choose two Advisory papers
from a choice of seven and three from five modules
for the Awareness paper. The modules chosen for
the Awareness paper must not be the same as the
Advisory papers chosen. You choose one Application
and Interaction case study from a choice of five. If you
are an indirect tax student you will be on a structured
examination route.
FREQUENTLY ASKED QUESTIONS
Examinations Continued
Is there a date by which the two
Computer Based Examinations must be
passed?
The CBEs must be passed before the closing date for
examination entry for your final written tax paper.
This does not include the late examination entry
period. Therefore, the deadline for sitting the May
session is the end of February. To sit in the November
session, the deadline is the end of August.
Are exemptions available under the
examination structure?
Exemptions are known as credits. Credits will be
awarded to those who have passed the examinations
of certain other professional bodies. These are
detailed on pages 10 & 11. There are no credits for
the Awareness paper so you will be obliged to sit this
paper.
Will a pass in one or more papers count
as a credit?
Yes. A credit will be awarded if you obtain a pass in
any of the Advisory, Awareness or Application and
Interaction papers but do not fully complete the CTA
examination. The credit will be valid for the next
seven sittings. A pass in either or both of the CBEs will
be valid for the next nine sittings.
How long will the credits be valid for?
The majority of credits awarded will be valid for seven
sittings following the session at which you achieve
your first pass in a CTA written paper.
If you have passed the ATT’s former paper 7 in
Practice Administration & Ethics, your credit
(on application) from the CBE on Professional
Responsibilities & Ethics will be valid for nine sittings
from the date the ATT Paper was passed unless you
are a member of the ATT, in which case there is
no time limit. If you have passed the examination
requirements to become a Solicitor or Barrister you
will be awarded a credit (on application) for the CBE
on Law. There is no time limit on this credit.
If you have passed the two CBEs at ATT level on
Professional Responsibilities & Ethics and Law you will
be awarded a credit (on application) from the CBEs
on the same subjects at CTA level. The credits will be
valid for nine sittings from the date the CBEs were
passed at the ATT stage.
When will I be informed of my candidate
number and details of the exam centre?
You will receive an email which will contain your
candidate letter, your candidate number, candidate
instructions and details regarding the exam centre
approximately three weeks before the exams. We are
unable to disclose these details by phone.
If I have passed the old ACCA 3.2 Advanced
Taxation paper, am I eligible for the credit in
the Application and Interaction paper?
No. You must have sat the current ACCA syllabus and
passed paper UK variant P6 Advanced Taxation to gain
this credit.
27
FREQUENTLY ASKED QUESTIONS
Computer Based Examinations

When can I sit the Computer Based 2. Multiple Response

Which three of these taxes is an individual
Examinations (CBEs)?
subject to?
You will be eligible to sit the CBEs following acceptance A. Income Tax
of your registration as a CIOT student and subject to a B. Capital Gains Tax
21-day period to allow your profile to be created on the C. Corporation Tax
CBE system. You must book a CBE appointment online D. Inheritance Tax
(with exception of students applying for extra time)
through the Prometric booking site via our website: 3. True/False
www.tax.org.uk/CBEs. Are the following statements true or false?

Subject to availability and opening hours you will Statement 1: Corporation Tax is payable by an
be able to take the CBE at a time of your choosing. individual
Smaller test centres may have reduced opening hours. Statement 2: Capital Gains Tax is payable by a
Some weekend and early evening appointments will company
be available at certain centres. A. 1 is true, 2 is false
B. Both 1 and 2 are true
You need to wait 72 hours after your exam before C. Both 1 and 2 are false
the system will allow you to rebook the same exam D. 1 is false, 2 is true
again.
4. Pick the correct statements
Is there a date by which the two CBEs Which of the following are taxes charged to
an individual?
must be passed? 1. Income Tax
You must complete both CBEs before entering for 2. Capital Gains Tax
your final written tax paper. The entry deadline prior 3. Corporation Tax
to the May examinations is last day of the February,
and the entry deadline prior to the November A. 1 and 2 only
examinations is last day of the August. B. 1 and 3 only
C. 2 and 3 only
D. 1, 2 and 3
What type of questions will I have to
answer in the two CBEs? Within these formats you will encounter questions
Each one-hour CBE is made up of a mixture of two that test both knowledge (recalling specific facts) and
different question types. Multiple choice questions application (applying facts to a new situation).
– where you will be required to identify one correct
response from a choice of four, for example: Further guidance on sitting the CBEs can be found on
our website: www.tax.org.uk/CBEs
1. Multiple Choice
Which of these taxes is an individual not
subject to?
A. Income Tax
B. Capital Gains Tax
C. Corporation Tax
D. Inheritance Tax

28
FREQUENTLY ASKED QUESTIONS
Computer Based Examinations Continued
What am I required to bring to the
Prometric test centre?
You must bring one piece of official photographic ID
containing your signature e.g. passport, photocard
driving licence. Failure to provide this will result in
entry to the test centre being refused and forfeiture
of your test fee. This rule will be strictly enforced. If
you do not have permissible ID documents you should
contact the Education Team before booking a CBE
appointment.
Can I reschedule my appointment?
Yes, you may do so via the reschedule option on the
online CBE booking system, although this will incur a
charge as follows:
• If request made more than 29 days before original
appointment date - no charge.
• If request made between 5 and 29 days of
original appointment date - £15 charge per CBE
rescheduled.
• If request made less than 5 days before original
appointment date - £30 charge per CBE
rescheduled.
Please note that CBEs fees are non-refundable if you
choose to cancel your appointment.
Should you fail to present yourself at the test centre
for your appointment without rescheduling then the
fee paid is forfeit. A new booking must be made and
the test fee paid in full again should you subsequently
want to attempt the CBE concerned.
For further FAQs on the CBE examinations, please
refer to the website: www.tax.org.uk/CBEfaqs
What provision is made if my personal
circumstances mean that I need longer
than one hour to complete a CBE?
You should inform the Education Team before booking
each CBE. Please contact us by email at education@
ciot.org.uk, by telephone on 0844 579 6700 or by
letter to our normal postal address.
We will send you a form, which you should complete
and return to the Institute with evidence of your
condition supplied by a medical practitioner or other
appropriate documentation (e.g. if you are dyslexic an
Educational Psychologist’s report).
You will then be informed of the extra time and any
other special arrangements that you will be allowed.
All Prometric test centres have step-free access for
wheelchair users.
What do I need to pay to take a CBE?
Each attempt at a CBE costs £80 and this fee is non-
refundable.
Why am I receiving an error message
when I attempt to log-in to the
Prometric website?
Please ensure that you have entered your student
number and first four letters of your surname into the
boxes provided, with no spaces before or after them.
Also ensure that you have not entered all the letter of
your surname in capitals. Where possible, please use
Internet Explorer to view the Prometric website and
ensure that you have cleared your browsing history
and cookies before you attempt to log-in to the site.
If you are still experiencing technical issues, please
contact the Education Team via email: education@
ciot.org.uk or telephone: +44(0)20 7340 0550 or 0844
579 6700.
29
FREQUENTLY ASKED QUESTIONS
Indirect Tax Route

What are the exact papers for this route? What happens if I decide not to continue
A. One Awareness paper consisting of three along this route but would like to carry
modules: two compulsory (F: Environmental on with the CTA?
Taxes, Excise Duties and Stamp Duties and G:
We can transfer you to the CTA direct tax route but
Accounting), plus a choice of either C: Corporation
you will forfeit any passes gained which are not
Tax or E: Taxation of Unincorporated Businesses
compatible with the direct tax route (CBEs would be
B. Two Advisory papers: VAT on UK Domestic unaffected). Full details would have to be discussed
Transactions, IPT & SDLT and VAT on Cross-Border with the Education Team.
Transactions & Customs Duties
C. One Application and Interaction case study: VAT
Are exemptions (credits) available under
and other Indirect Taxes
the examination structure?
D. Two Computer Based Examinations: Professional
Responsibilities & Ethics and Law Yes, if you have fully completed the examinations
of any of the following professional and academic
qualifications listed on pages 10 & 11.
Is there a compulsory order to sit the papers?
The only condition is that you must sit and pass the How long will credits be valid for?
Awareness paper before you can take any other
written examinations unless certain other professional See the table provided on pages 10 & 11.
and academic qualifications are held. Further details
of what professional and academic qualifications
can be found on pages 6 & 7, in the Confirmation of
Eligibility section, of this prospectus.

What is the syllabus/content of the Application

and Interaction case study under the structure
for the VAT route papers?
The syllabus for each paper is updated annually.
Since the syllabus for the Application and Interaction
paper includes Law, Ethics and Awareness modules
as well as the relevant Advisory paper(s), if you sit
the Application and Interaction paper in a different
sitting to your other papers you will need to ensure
that you have studied all material applicable to that
sitting, including any changes compared to when you
originally sat the other papers.

30
FREQUENTLY ASKED QUESTIONS
Membership
What experience do I need to become a
member of the Institute?
After successfully passing the CTA examinations,
you need to have three years professional work
experience before you can apply for membership.
This experience does not have to be in tax alone,
experience in audit and accounts is also relevant.
This may be gained either in full-time or part-time
employment or as a sole practitioner.
What qualifies as relevant experience?
We do not have any written guidelines as such,
instead we assess potential members on an individual
basis. You need to have a professional qualification in
the first instance, then this is supported by details of
your work experience over the last three years. We
are looking for details of the employer(s) you have
had, dates of employment, position held and a brief
job description. This information is all self-certified
within the application form for membership.
You are not required to keep a log/record of your
experience. If you are unsure if your work experience
is relevant or not, please email details of your work
experience over the last three years and we will
confirm if it is relevant or not.
Do I need sponsors?
Yes, you must have two sponsors both with a relevant
qualification, who have known you for at least two
years. The role of the sponsor is to verify that the
information you have provided within the application
form is true and correct.
I am currently working in Industry, does
my experience still count?
Yes, we have members who work in Commerce and
Industry. Your work experience does not have to be
gained solely in public practice.
What qualifications do the sponsors
need to have?
In the first instance they should be members of
the Institute, otherwise members of the following
professional bodies:
• The Association of Taxation Technicians
• The Institute of Chartered Accountants in England
and Wales
• The Institute of Chartered Accountants of
Scotland
• The Institute of Chartered Accountants in Ireland
• The Association of Chartered Certified
Accountants
• The Institute of Chartered Secretaries and
Administrators
• The Chartered Institute of Management
Accountants
• The Chartered Institute of Public Finance and
Accountancy
• The Institute of Taxation in Ireland
They may also be:
• Barristers
• Solicitors
I have been on a career break for
18 months, how does this affect my
experience?
If you have been on a career break for whatever
reason, you will need to include the dates of your
career break on the application form and then
include an extra eighteen months of relevant work
experience, so for example:
June 2013 – June 2014 Name of firm
Dec 2011 – May 2013 Career Break
Nov 2009 – Nov 2011 Name of firm
31
BRANCHES NETWORK

There are 40 branches run by members and
supported by the Institute’s Membership & Branches
Committee. Each branch has its own committee and
organises its own programme of evening meetings,
conferences and social events.
They provide an effective means for members to keep
up to date with changes in tax law and practice, and
to exchange views and discuss tax problems.

Aberdeen Hampshire North East England

Asia Pacific Harrow & North London Northern Ireland
Australasia HMRC Scottish Borders
Birmingham & West Midlands Hong Kong Severn Valley
Bristol Hull Sheffield
Commerce & Industry Group Isle of Man Somerset & Dorset
Cumbria & South West Scotland Jersey South London & Surrey
East Anglia Kent South Wales
East Midlands Leeds South West England
Edinburgh London Suffolk
Essex Manchester Sussex
European Merseyside Thames Valley
Glasgow Mid-Anglia
Guernsey North America

32
COUNCIL

President Chief Executive

John D Preston BSc CTA (Fellow) FCA Peter Fanning BSc MSc

Deputy President Secretary

Ray McCann CTA (Fellow) ATT Rosalind Baxter BA ACIS

Vice-President Auditors
Glyn W Fullelove MA ACA CTA (Fellow) Buzzacott LLP
130 Wood Street
London
Council EC2V 6DL
Paul Aplin BSc (Hons) CTA (Fellow) FCA OBE
Gary J Ashford CTA (Fellow) ATT
Susan Ball CTA (Fellow) ATT
Bankers
John E Barnett MA(Oxon) Solicitor CTA (Fellow) HSBC Bank plc
Keith Bell CTA (Fellow) ATT TEP The Peak
Chris M Brydone BA CTA (Fellow) ACA 333 Vauxhall Bridge Road
Emma J Chamberlain BA (Hons) CTA (Fellow) Barrister TEP London SW1V 1EJ
William J I Dodwell (Past President) LLB LLM (Cantab) CTA (Fellow) ACA
John Endacott BSc(Econ) FCA CTA (Fellow)
Anne Fairpo (Past President) MA (Oxon) CTA (Fellow) Solicitor A Register of Interests of Council members and senior
Alexander Garden Solicitor CTA (Fellow) staff is available for inspection at the CIOT office
Keith Gordon MA CTA (Fellow) FCA Barrister address.
Ian E Hayes BA FCA FIIT CTA (Fellow) FRSA
Claire Hooper CTA (Fellow) BSc ACA
Andrew N Hubbard (Past President) BMus PhD CTA (Fellow) ATT
Chris G Jones (Past President) BA CTA (Fellow) ATT
Janine Juggins BA (Hons) ACA AMCY CTA (Fellow)
Moira Kelly BAcc (Hons) ALCM CA CTA (Fellow)
Christopher J Lallemand BSc FCA CTA (Fellow)
Daniel F Lyons Solicitor CTA (Fellow)
Ian Menzies-Conacher BSc (Econ) CTA (Fellow) FCA ACIB JP
Amanda J Pearson BSc ACA CTA (Fellow)
Peter Rayney FCA TEP FTII CTA (Fellow)
Jonathan Riley CTA (Fellow)
Jennie Rimmer LLB (Hons) CTA (Fellow)
Nichola Ross Martin CTA (Fellow)
Mike Thexton MA FCA CTA (Fellow)
John Voyez BSc (Hons) FIIT CTA (Fellow) FMAAT

33
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© Chartered Institute of Taxation 15-11-2017