Progressing from ATT to CTA Association of Taxation Technicians (ATT) The leading professional body for qualified taxation technicians who provide UK tax compliance services and related activities. Chartered Institute of Taxation (CIOT) The leading professional body concerned solely with taxation. Members have the practicing title of Chartered Tax Adviser (CTA).

Congratulations and Welcome Completing the ATT is a fantastic achievement and you should be very proud. You now hold a prestigious tax qualification that involved challenging exams, demonstrating your tax expertise. Now you have earned the right to apply for membership of the ATT.

What next? I’ve worked so hard, is that not enough? I thought you might say that! Remember, the ATT is an excellent qualification in its own right. But have you heard of the CTA?

Yes, I have, but it’s hard, isn’t it? Of course it’s hard! As a member of the CIOT you will be recognised as a top tax professional, so you want it to be challenging. Do you want people to say you are a good tax adviser because it’s easy, or because you have achieved something special?

Is the CTA different from the ATT, or is there just more to learn? The CTA syllabus is wider, but at the end of the day ‘tax is tax’ and all the knowledge you have from the ATT will form the building blocks for your CTA studies. The difference is in the expectations of the questions.

ATT Sample Question Worth noting that these sample Qs are a bit hard to read even on a computer, would probably not be easily readable in a presentation.

CTA Sample Question

CTA Sample Question

The difference is in the approach The ATT question is geared to compliance – these are the rules and this is how you work those rules. The CTA question is advanced technical – you will be expected to spot for yourself the area being tested and apply principles to novel situations. The scenario given by a client is never the same as the text book, so you need to be prepared for that. BUT ‘tax is tax’ and the rules are the same.

Is there much more study time involved? Everyone is different. Because the exams are modular, you control the pace of your studies. But, whilst you were recommended to study for at least 12 months for the ATT, the recommendation is 18 to 24 months for the CTA. Previously it was 12 -18 for CTA on this slide but I thought we usually say 18 -24

I love numbers, will these exams be all written? There will be more writing in a CTA exam than an ATT exam because you are giving advice, but there will still be calculations to do. Sometimes the best way to explain something is with numbers.

What if I fail? You will be disappointed, of course, but you can retake the examinations. Importantly, you won’t have lost the knowledge you have gained along the way. The question you should be asking is…

What if I pass? The CTA qualification is widely recognised as the ‘gold standard’ of tax qualifications and CIOT members are highly respected.

The CTA qualification The highest level tax qualification in the UK – equivalent to Master’s level (QCF/RQF Level 7). Exam-qualified candidates can become CIOT members, gaining professional esteem, credibility, networking opportunities and status. You continue to gain specialist knowledge and skills faster than learning on the job. Enhanced career prospects – improve your employability and value.

For more information visit: www.tax.org.uk