ATT and CTA Joint Programme
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Training and Qualifications > Accountancy > ATT > Pages > att-cta-joint-programme.aspx  

Under the new Tax Pathway candidates can complete the dual qualification in one of two ways:

Option 1 Option 2
3 ATT Papers (any of the 6 papers can be chosen) 2 ATT Papers (any of the 6 papers can be chosen)
2 CBEs 2 CBEs
- CTA Awareness – 3 modules
Now ATT Qualified*
Exempt from CTA Awareness Exempt from taking third ATT Paper
2 CTA Advisory Papers 2 CTA Advisory Papers
CTA Application & Interaction Paper CTA Application & Interaction Paper
Now CTA Qualified*

Pathway Notes

Students can sit 2 ATT papers with the Awareness at one sitting or they can take Advisory papers before the Awareness paper but they must have passed both ATT papers before they sit any Advisory exams.

Students who progress to CTA and take the Awareness exam first would need to decide on their chosen Advisory papers beforehand, as the Awareness modules they sit cannot be in the same discipline.

It is no longer compulsory for two of the ATT papers to be Paper 1 Personal Tax and Paper 2 Business Tax and Accounting Principles.

Key Advantages

Flexibility and Specialisation

Under the joint route, students can choose which of the six ATT papers they wish to study, offering an earlier chance to specialise in line with vocational roles. For example, this increased level of flexibility will allow a student working in estate planning to sit Paper 1 (Personal Tax) and Paper 5 (Inheritance Tax, Trusts and Estates), or alternatively, a student working with companies could sit Paper 2 (Business Tax) and Paper 4 (Corporation Tax).

Time and cost

Under either option, the exemptions offered make the route to qualification more cost effective with a corresponding reduction in the required study time.

Additional Points for Consideration

Student Transition to Joint Route

Existing students who have completed no more than two ATT papers are able to transition to the new Tax Pathway from 1/9/16 via the ATT website.

Students transitioning in this way will be required to pay the balance of the £300 registration fee on transition.

Apprenticeship Funding

ATT students registered as apprentices before June 2017 can join the Tax Pathway but must follow option 1, completing 3 ATT papers.

After June 2017 it is expected that new apprentices will register for the Trailblazer Professional Taxation Technician Apprenticeship, which means that both option 1 and option 2 will be available to them as valid routes to qualification.

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Suggested Pathways

These pathways documented are based upon chosen specialism but are they are not intended to be exhaustive. If you require further guidance then please register your interest below.

General Practice Routes

Pathway 1 Pathway 2
ATT P1: Personal Tax ATT P1: Personal Tax
ATT P2: Business Tax and Accounting Principles ATT P2: Business Tax and Accounting Principles
ATT P4: Corporation Tax CTA Awareness (VAT, CT, IHT)
ATT Qualified*
CTA ADV: IND CTA ADV: IND
CTA ADV: OMB CTA ADV: OMB
CTA APP: OMB CTA APP: OMB
CTA Qualified*

Personal Tax Routes

Pathway 1 Pathway 2
ATT P1: Personal Tax ATT P1: Personal Tax
ATT P5: Inheritance Tax, Trusts and Estates ATT P5: Inheritance Tax, Trusts and Estates
ATT P2: Business Tax and Accounting Principles CTA Awareness (VAT, CT, TUB)
ATT Qualified*
CTA ADV: IND CTA ADV: IND
CTA ADV: IHTTE CTA ADV: IHTTE
CTA APP: ITE CTA APP: ITE
CTA Qualified*

Corporate Tax Routes

Pathway 1 Pathway 2
ATT P2: BTAP ATT P2: BTAP
ATT P4: Corporation Tax ATT P4: Corporation Tax
ATT P3: Bus Comp CTA Awareness (VAT, IHT, IND)
ATT Qualified*
CTA ADV: OMB CTA ADV: OMB
CTA ADV: ACT CTA ADV: ACT
CTA APP: TOC CTA APP: TOC
CTA Qualified*

Law and Professional Responsibilities & Ethics (PRE)

In addition to the pathways above, students will also need to sit their Law and PRE CBEs. These CBEs must be sat in order to become ATT qualified and must be sat before the students enter for their final written CTA paper.

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*Assuming relevant work experience


ATT and CTA Joint Programme