Membership grades & fees

Annual Subscriptions

Annual Subscription fees are due by 31 January each year. Payment of the Annual Subscription fees can be made following the Annual Renewal notifications sent to members in late November. All non retired members are also required to submit an annual return by the same date.

Standard Membership Fees

 2025
UK Associate Member£437
Overseas* Associate Member£403
UK Fellow£456
Overseas* Fellow£417

*Overseas is defined as not having a UK postcode.
 

ATT Membership

CIOT members who are also ATT members pay a reduced ATT membership fee of £149. CIOT members can apply to become joint ATT members via the portal and pay an initial £65 joining fee + the annual joint membership fee of £149.


Reduced & Retired Membership Fees

 2025

Reduced Rate
This is offered on a temporary basis to members who are not working for one of the following reasons:

On maternity/paternity leave 

Studying full-time study 

Not working due to illness 

Unemployed 

Earning under £20,319 per annum* 

£86
Retired** without Literature£22
Retired** with Literature£86
Life Associate/Fellow (without literature – one off payment)£149

* Earned income is defined as any income from current employment net of expenses, but without any deduction for taxation, excluding pensions or state benefits. Members earning more than £20,319 p.a. including in a non-tax role are required to pay the standard rate.
**Retired rates are applicable to members who are fully retired from all paid work (including any non-tax work) on 1st January of the subscription year.
 

Request to Change Category

If your circumstances have or are about to change (eg going on or returning from maternity, or retiring) and you wish to change membership category please email [email protected] with your member ID, category you wish to change to and reason why.
 

How to make payment

  • Log in to your Portal and pay by credit/debit card. 
  • Pay by bank transfer ensuring your membership ID is in the transaction reference
  • Call our automated telephone service on 0330 088 4675 
  • Set up an annual or monthly direct debit - please download and complete this Direct Debit mandate and return to [email protected]
  • Send a cheque with your membership ID written on the back to CIOT, 30 Monck Street, London SW1P 2AP.

When payment has been received in full you will receive an automated emailed receipt. We are unable to issue invoices prior to payment unless you are a company paying 5 or more memberships. To apply for company invoicing please send an email to [email protected].
 

Further information on managing your membership can be found on our Subscription FAQs page.