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Exemptions
Eligibility
- You will be eligible to apply for exemptions from some of the CTA exams if you hold certain professional qualifications, as listed under Available Exemptions towards the bottom of this page
- You can only apply for exemptions using qualifications where you have become fully exam qualified, meaning you have completed all of the necessary examinations for the relevant qualification
- You will not be eligible for exemptions if you do not hold any of the qualifications listed under Available Exemptions
- If you unsuccessfully sit an exam, you would not then be able to claim an exemption in it, even if you hold a listed qualification
What you need to know before applying
- Evidence of professional qualification: You will be asked to supply evidence (in a PDF format to upload) to support your application
- Acceptable forms of evidence include: Examination transcripts, membership certificates
- What evidence we can’t accept: Invoices, bank transfers, webpage screenshots, or email correspondence for the purpose of exemptions
- Payment and confirmation: You must pay the exemption fee to complete your application, except if you choose to have your employer invoiced. You will then be automatically sent an email confirmation. If you do not receive one, please contact us
- Approval: Your application will be reviewed within 10 working days after successful submission and you will receive confirmation by email once approved
- Exemption validity: Once your exemption is awarded, it will not expire
When you need to apply
- You must apply for an exemption before you register for your final tax exam
- If you’re applying for an exemption from the Awareness exam, you must do so before you can register to sit for the Application and Professional Skills exam
Payment methods
We accept the following:
Alternatively you can choose to have your employer invoiced for the exemption fee.
Employer invoices
If you choose to have your employer invoiced, please ensure your employment details are up-to-date under My Profile in the Portal before applying, as this will enable us to provide the correct invoice details for any applications you make. An invoice is usually issued within one month of an exemption application.
How to apply
If you are eligible, log into your account and click on My Account > Apply for an Exemption.
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Available Exemptions
Association of Accounting Technicians (AAT)
Based on the AAT qualification, you might be eligible to apply for the following exemption:
| Exam | Criteria |
| Principles of Accounting CBE | AAT Level 4 exam qualified |
If the above exemption is claimed, you would have the below CTA exams to complete:
Four Tax Exams
- Awareness
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
Association of Chartered Certified Accountants (ACCA)
Based on the ACCA qualification, you might be eligible to apply for the following exemptions:
| Exam | Criteria |
| Awareness | ACCA exam qualified; and Passed P6 Advanced Taxation (UK) or Advanced Taxation (ATX) |
| Principles of Accounting CBE | ACCA exam qualified |
If the above exemptions are claimed, you would have the below CTA exams to complete:
Three Tax Exams
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
Advanced Diploma in International Taxation (ADIT)
Based on the ADIT qualification, you might be eligible to apply for the following credit:
| Exam | Criteria |
Advanced Technical Taxation of Major Corporates* (now known as Advanced Technical Taxation of Larger Companies and Groups) | ADIT exam qualified; and Passed Module 2.09 - United Kingdom |
If the above credit is claimed, you would have the below CTA exams to complete:
Three Tax Exams
- Awareness
- One Advanced Technical exam
- One Application and Professional Skills exam
Three Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
- Principles of Accounting
*By using the ADIT qualification, you would be applying for a credit instead of an exemption. Whilst an exemption is valid indefinitely, a credit will lapse after a certain period of time. In this instance, your credit would be valid for 7 sessions following the session it was passed at the ADIT level.
Association of International Accountants (AIA)
Based on the AIA qualification, you might be eligible to apply for the following exemption:
| Exam | Criteria |
| Principles of Accounting CBE | AIA exam qualified |
If the above exemption is claimed, you would have the below CTA exams to complete:
Four Tax Exams
- Awareness
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exam (CBEs)
- Law
- Professional Responsibilities & Ethics
Accounting Technicians of Ireland (ATI)
Based on the ATI qualification, you might be eligible to apply for the following exemption:
| Exam | Criteria |
| Principles of Accounting CBE | ATI exam qualified |
If the above exemption is claimed, you would have the below CTA exams to complete:
Four Tax Exams
- Awareness
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
Association of Taxation Technicians (ATT)
Based on the ATT qualification, you might be eligible to apply for the following exemptions:
| Exam | Criteria |
| Awareness | ATT exam qualified |
If the above exemption is claimed, you would have the below CTA exams to complete:
Three Tax Exams
- Two Advanced Technical exams
- One Application and Professional Skills exam
Three Computer Based Exams (CBEs)*
- Law
- Professional Responsibilities & Ethics
- Principles of Accounting
*If you hold valid passes from the ATT CBEs, they will be automatically carried over, without charge, upon transferring/registering with the CIOT. Each pass will be valid for nine sessions from when they were passed at the ATT level. If the passes lapse, you would be required to re-sit the CBEs.
Chartered Institute of Management Accountants (CIMA)
Based on the CIMA qualification, you might be eligible to apply for the following exemption:
| Exam | Criteria |
| Principles of Accounting CBE | CIMA exam qualified |
If the above exemption is claimed, you would have the below CTA exams to complete:
Four Tax Exams
- Awareness
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
Chartered Institute of Public Finance and Accountancy (CIPFA)
Based on the CIPFA qualification, you might be eligible to apply for the following exemption:
| Exam | Criteria |
| Principles of Accounting CBE | CIPFA exam qualified |
If the above exemption is claimed, you would have the below CTA exams to complete:
Four Tax Exams
- Awareness
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
HM Revenue & Customs (HMRC)
Based on HMRC's training programmes, you might be eligible to apply for the following exemption(s):
| Exam | Criteria |
| Advanced Technical Taxation of Larger Companies and Groups | BA (Hons) Professional Studies in Taxation (Corporation Tax) as part of your HMRC training |
| Advanced Technical Taxation of Individuals | BA (Hons) Professional Studies in Taxation (Income Tax) as part of your HMRC training |
| Advanced Technical Domestic Indirect Taxation | BA (Hons) Professional Studies in Taxation (VAT) as part of your HMRC training |
| Advanced Technical Human Capital Taxes | BA (Hons) Professional Studies in Taxation (Personal Taxes) as part of your HMRC training |
If the above exemption(s) are claimed, you would have the below CTA exams to complete:
Three Tax Exams
- Awareness
- One Advanced Technical exam
- One Application and Professional Skills exam
Three Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
- Principles of Accounting
Chartered Accountants Australia and New Zealand (CAANZ)
Based on the CAANZ qualification, you might be eligible to apply for the following exemption:
| Exam | Criteria |
| Principles of Accounting CBE | CAANZ exam qualified |
If the above exemption is claimed, you would have the below CTA exams to complete:
Four Tax Exams
- Awareness
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
The Institute of Chartered Accountants in England and Wales (ICAEW)
Based on the ACA qualification, you might be eligible to apply for the following exemptions:
| Exam | Criteria |
| Awareness | ACA exam qualified |
| Principles of Accounting CBE | ACA exam qualified |
If the above exemptions are claimed, you would have the below CTA exams to complete:
Three Tax Exams
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
Institute of Chartered Accountants India (ICAI)
Based on the ICAI qualification, you might be eligible to apply for the following exemption:
| Exam | Criteria |
| Principles of Accounting CBE | ICAI exam qualified |
If the above exemption is claimed, you would have the below CTA exams to complete:
Four Tax Exams
- Awareness
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
Institute of Chartered Accountants in Ireland (ICAI)
Based on the ICAI qualification, you might be eligible to apply for the following exemptions:
| Exam | Criteria |
| Awareness | ICAI exam qualified; and Passed the Northern Ireland Tax Papers |
| Principles of Accounting CBE | ICAI exam qualified |
If the above exemptions are claimed, you would have the below CTA exams to complete:
Three Tax Exams
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
Institute of Chartered Accountants in Scotland (ICAS)
If you hold the ITP qualification, more information is available here.
Based on the ICAS (CA) qualification, you might be eligible to apply for the following exemptions:
| Exam | Criteria |
| Awareness | ICAS (CA) exam qualified |
| Principles of Accounting CBE | ICAS (CA) exam qualified |
If the above exemptions are claimed, you would have the below CTA exams to complete:
Three Tax Exams
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
South African Institute of Chartered Accountants (SAICA)
Based on the SAICA qualification, you might be eligible to apply for the following exemption:
| Exam | Criteria |
| Principles of Accounting CBE | SAICA exam qualified |
If the above exemption is claimed, you would have the below CTA exams to complete:
Four Tax Exams
- Awareness
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exams (CBEs)
- Law
- Professional Responsibilities & Ethics
Solicitor or barrister (qualified in the UK – LPC or equivalent) or Scottish advocate
As a solicitor or barrister (qualified in the UK – LPC or equivalent) or Scottish advocate, you are eligible to apply for the following exemptions:
| Exams | Criteria |
| Solicitor or barrister (qualified in the UK – LPC or equivalent) or (SQE1 and SQE2 exam qualified) or Scottish advocate |
If the above exemptions are claimed, you would have the below CTA exams to complete:
Three Tax Exams
- Two Advanced Technical exams
- One Application and Professional Skills exam
Two Computer Based Exams (CBEs)
- Principles of Accounting
- Professional Responsibilities & Ethics
European Qualifications
If you hold a qualification from a body which the Council of the CIOT recognises as being a similar body (to the CIOT) in Europe, you will be considered for exemptions, at Council's discretion.
Please complete this online application form. You must upload in PDF any supporting documentary evidence (translated into English where necessary) including relevant qualification transcript copies.