ATT Exam Paper Resources

ATT Syllabus Guide

A new examination structure and syllabus was introduced in May 2007.

The new structure is a modular one offering a choice from seven freestanding Certificates of Competency. An individual working wholly in personal tax compliance, for example, will be able to take an examination in that topic only.

The certificate papers are:

• Personal Taxation
• Business Taxation & Accounting Principles
• Business Taxation: Higher Skills
• IHT, Trusts & Estates
• VAT
• Business Compliance
• Practice Administration & Ethics

Relevant law and accounting issues will be examined in each paper.

The first sitting of the new examination was held in May 2007, and there are transitional provisions for candidates with passes under the old structure. The papers will be taken in May and November each year.

Membership of the ATT will be granted to those who hold or are entitled to hold four Certificates of Competency which must include Personal Taxation, Business Taxation & Accounting Principles and Practice Administration & Ethics, can demonstrate at least two years’ practical experience in UK taxation and are fit and suitable for admission.

Members are permitted to use the designatory letters ATT. Other rights and obligations of members will remain unchanged.

The new examination will enable more of those working in taxation to gain a professional qualification and recognition in their field of expertise. As well as continuing to provide a broad-based qualification for members, it will be of interest to those who currently do not take professional examinations because they consider much of the required learning is not relevant to their work.

Related documents:
Student Prospectus
Detailed Syllabus
Transitional Provisions Information Sheet
New structure FAQs