If students have a previous qualification they may be entitled to exemptions against ATT and CTA examinations. 

Exemptions from one or more of the ATT papers are available to those who meet the criteria as set out on the ATT website here.

Exemptions for one or more of the CTA papers, are available for those who meet the criteria as set out on the CIOT website here.

However, no exemptions are available against an ATT paper for any CTA paper passed within the Pathway.


For more details on transferring onto the Tax Pathway please see our FAQs here, email education@att.org.uk or phone 020 7340 0551

Association of Taxation Technicians

The leading professional body for those providing UK tax compliance services.

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Chartered Institute of Taxation

The leading body in the UK for taxation professionals dealing with all aspects of taxation.

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Tax Adviser

The UK’s leading monthly magazine for the widest range of tax professionals.

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