Training & Qualifications /
/ ATT and CTA Joint Programme
‘The Tax Pathway’, accelerates the student route to joint qualification whilst affording students a much earlier opportunity to specialise.
Under the new Tax Pathway candidates can complete the dual qualification in one of two ways:
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.
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).
Under either option, the exemptions offered make the route to qualification more cost effective with a corresponding reduction in the required study time.
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.
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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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.
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.
*Assuming relevant work experience