Modules and structure
The CTA new modular structure requires candidates to pass four written papers on taxation which can be taken separately or altogether. In addition there will be two one-hour E-Assessments, one on Professional Responsibilities & Ethics and the other on Law.
Advisory
Candidates choose two of the below advisory papers:
- Taxation of Owner-Managed Businesses
- Taxation of Individuals
- Inheritance Tax, Trusts & Estates
- Advanced Corporation Tax
- VAT on UK Domestic Transactions (including SDLT)
- VAT on Cross-Border Transactions & other Indirect Taxes
Awareness
Candidates choose three of the below awareness papers, but these cannot be the same as the corresponding Advisory papers chosen.
- Taxation of Unincorporated Businesses
- Taxation of Individuals
- Inheritance Tax, Trusts & Estates
- Corporation Tax
- VAT including Stamp Duty
Application and Interaction
Candidates choose one of the below application and interaction papers:
- Taxation of Owner-Managed Businesses
- Taxation of Individuals, Trusts & Estates
- Taxation of Companies
- VAT and other Indirect Taxes
E-Assessments
The two e-assessments, Professional Responsibilities and Ethics, and Law, must be completed before candidates are able to enter for their last tax examination paper.
Next Steps