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ATT / ATT Syllabus
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To complete ATT, you must pass two core certificate papers and one optional certificate from a choice of four. You also need to complete three Computer Based Exams (CBEs).
* Students on Pathway 2 and 4 will supplement their Business Taxation course with recorded lectures covering assumed P1 knowledge. Pathways 3 and 4 are most suitable for students on apprenticeships.
Students must sit their optional certificate after or at the same time as their final core certificate as the optional certificate may refer to content from the core certificates.
The ATT syllabus is a series of six free-standing Certificates of Competency, enabling students to gain knowledge in a specialist area of tax without necessarily having to study for the full qualification. Each Certificate of Competency is valid for 3 years and can be renewed upon evidence of CPD.
In order to achieve the ATT qualification, students must pass the two core certificates, one non-core certificate of their choice, and both the Law and Ethics CBEs.
Core: Personal Taxation (PTAX)
Core: Business Taxation (BT)
Choose one from:
Business compliance (BC)
Corporate Tax (CT)
Inheritance Tax (IT)
Computer Based Exams
Professional Responsibilities & Ethics
Each Certificate paper is three hours in length. The pass mark for each paper is 50%
Questions will not be set which require knowledge of:
Questions may be set:
Certificate papers are in traditional form with a mixture of computational and written questions and no question choice. The short-form questions carry marks of between two and four marks each and in total account for 40% of the available marks.
There will therefore be between 10 and 20 such questions in each paper. The remaining available marks are accounted for by between three and five longer questions carrying from 10 to 20 marks each. Questions requiring a knowledge of law will normally attract between 10% and 15% of the available marks in each of the technical papers (either as an element of questions or as a stand-alone question).
Law is also an integral part of the ATT Certificates. The content of the Law element of each Certificate is set out in the ATT manual entitled "Essential Law for Tax Practitioners". You are strongly recommended to purchase this book.
The objective of this CBE is to test your understanding of the obligations of a Chartered Tax Adviser in the areas of Professional Responsibilities and Ethics. Questions will be based on the manual Professional Responsibilities and Ethics for the Tax Practitioner which is available to purchase from the Association's website.
The objective of this CBE is to test your knowledge of law within the relevant areas of tax. Questions will be based on the manual Essential Law for the Tax Practitioner which is available for purchase from the Association. If you have studied Scots law you will be allocated alternative questions compliant with that jurisdiction, where appropriate.
The objective of this CBE is to test your understanding of those areas of accounting that are likely to impact upon a tax practitioner’s duties. You should understand how accounting applies to sole traders, partnerships and companies, and how users of accounts can analyse performance of a business.
Each of these CBEs will be of one-hour duration and made up of two different question types:
Each question type is worth one mark. You will be allocated the relevant number of questions to answer within the hour permitted for each CBE. At least 60% of the responses to the questions must be correct to pass each CBE.
The questions for a CBE will be selected before you start the test.
Some sample questions will be provided before the start of the actual CBE in order to allow you to familiarise yourself with the format, but the best way to familiarise yourself of both the style and type of questions and how you will be tested on the day is to take the mock exams that are available on the ATT website.
Elements of the accounting material is examinable in the Certificate Papers. Guidance will be provided in the relevant Study Programmes as to which areas should be covered.
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