ATT Association of Taxation Technicians

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Overview

The ATT qualification gives you the knowledge and practical skills to work in tax compliance. After qualifying, you can progress onto CTA and become a chartered tax advisor.

Average duration

12-18 months

Assessments

3 written exams and 3 CBEs

Kaplan pass rate^*

14% higher than global average

*Versus the global average pass rate of 75%, across all levels in 2024. Valid as of May 2025.

Timetables

Programmes are running regularly throughout the year. View our timetables for scheduled Classroom and Live Online sessions to see when the next one is running.

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Who it’s for

Entry requirements

There are no formal requirements to study ATT, but you are expected to have a reasonable standard of English and Mathematics (GCSE or level 2 equivalent).

Learning outcomes from the course

ATT focuses on developing practical knowledge and understanding of UK tax compliance. You’ll gain the skills to prepare tax returns, calculate liabilities, and apply relevant legislation across areas such as personal, business, and corporate tax, VAT, and ethics. The qualification is designed to ensure that you can work confidently and competently in a tax compliance role, supporting clients or businesses in meeting their obligations accurately and efficiently.

Apprenticeships

You may be eligible to sit the exams and become ATT qualified as part of an apprenticeship, depending on your circumstances.

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I was provided with plenty of materials to help prepare for exams, tutors go through everything thoroughly and explain things really well. Lots of support is available if needed.

Course content

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The ATT syllabus consists of two core certificate papers and four optional certificate papers, allowing you to specialise in your own area of interest or expertise.

To apply for full ATT membership, you must pass the two core papers, one of the four optional papers and the three computer-based exams (Law, Professional Responsibilities & Ethics and Accounting), plus have two years of practical work experience in UK taxation.

Compulsory subjects

Compulsory

Personal Taxation (PT)

Learn how to calculate Income Tax and Capital Gains Tax for individuals, complete a self assessment tax return, and understand how residence and domicile affect liabilities. You'll also explore the legal and ethical issues involved.

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Income tax – including employment income, self-employment, savings and investment income
National Insurance contributions – for employed and self-employed individuals
Capital gains tax – principles and calculations for individuals
Taxation of savings and investments – including dividends, interest, and pensions
Property income – rental income, allowable expenses, and reliefs
Reliefs and exemptions – such as personal allowances, marriage allowance, and gift aid
Tax administration – including self-assessment, deadlines, penalties, and HMRC procedures
Ethics and professional conduct – application of ethical principles in tax practice

Compulsory

Business Taxation (BT)

Learn how to calculate taxable profits, gains, and Corporation Tax for businesses. Understand VAT, NIC, and compliance obligations, and how to record transactions in financial statements. Legal and ethical issues affecting businesses are also covered.

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Trading income – computation of taxable profits for sole traders and partnerships
Capital allowances – including annual investment allowance and writing down allowances
Basis periods and adjustments – including commencement, cessation, and changes of accounting date
National Insurance contributions – relevant to the self-employed
Loss reliefs – available for individuals and partnerships
Partnership taxation – allocation of profits and losses, changes in partnership structure
Tax administration – including filing deadlines, penalties, and record-keeping requirements
Ethics and professional conduct – applying ethical standards in advising businesses

Optional subjects - choose one

Optional

Business Compliance (BC)

Learn how to manage employment income, NIC, and VAT for businesses and their employees. Gain a solid understanding of payroll, VAT compliance, and the Construction Industry Scheme, along with key legal and ethical considerations.

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Corporation tax – including computation of taxable profits, reliefs, and group aspects
Capital allowances – for companies, including special rate and first-year allowances
Value Added Tax (VAT) – registration, deregistration, VAT returns, schemes, and penalties
PAYE and NIC – employer obligations, benefits in kind, and payroll compliance
Tax administration – record-keeping, filing deadlines, penalties, and enquiries for businesses
Ethics and professional conduct – responsibilities when dealing with clients and HMRC

Optional

Corporate Taxation (CT)

Learn how to calculate a company’s Corporation Tax liability and understand the tax implications of incorporation, profit extraction, group structures, overseas operations, and business disposals. Reporting deadlines and legal and ethical issues are also covered.

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Corporation tax computation – including trading income, investment income, and chargeable gains
Capital allowances – including plant and machinery, cars, and structures and buildings allowance
Group reliefs and group companies – including loss relief and chargeable gains groups
Distributions – including dividends and treatment for tax purposes
Loan relationships and corporate interest – tax treatment of interest receivable and payable
Close companies and associated companies – including implications for tax and reporting
Filing requirements and payment deadlines – including CT600, payment instalments, and penalties
Ethics and professional conduct – applying ethical principles in corporate tax work

Optional

Inheritance Tax, Trusts, and Estates (IHTTE)

Learn how to calculate Inheritance Tax for individuals, trusts, and estates, and how domicile status affects liability. Understand the tax responsibilities of executors and how to submit returns under UK self assessment.

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Inheritance Tax (IHT) – including lifetime transfers, potentially exempt transfers (PETs), and chargeable transfers
Exemptions and reliefs – such as the nil rate band, annual exemption, business property relief, and agricultural relief
Calculating IHT – on lifetime transfers and on death, including taper relief and the use of available bands
Trusts – types of trusts (e.g. interest in possession, discretionary), their tax implications, and IHT charges
Taxation of estates – including income and capital gains during administration and distribution to beneficiaries
Tax administration – reporting requirements, deadlines, and compliance for IHT and trusts
Ethics and professional conduct – considerations when handling sensitive and complex estate matters

Optional

Value Added Tax (VAT)

Learn how to prepare VAT returns and calculate VAT liabilities for taxable traders. Understand the VAT implications of land, property, and construction transactions, along with key legal and ethical considerations.

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VAT registration and deregistration – including compulsory and voluntary thresholds
Taxable and exempt supplies – and implications for input VAT recovery
VAT rates – standard, reduced, and zero-rated supplies
Input and output tax – and how to calculate the VAT due or reclaimable
Special VAT schemes – including flat rate, annual accounting, and cash accounting
Imports, exports, and EU trade – including the treatment of goods and services
VAT returns and payments – deadlines, record-keeping, and Making Tax Digital (MTD)
Penalties, interest, and assessments – and how to avoid or appeal them
Ethics and professional conduct – in advising and representing clients on VAT matters

Computer Based Exams (CBEs)

Certificate papers can examine elements of Law, Ethics and Accounting – therefore we recommend that students tackle the CBEs either ahead of the Certificate papers or as early as possible in their ATT studies. See the ATT Prospectus for a full list of available exemptions.

Computer Based Exam

Law

This CBE will test your knowledge of laws within the relevant areas of tax, including the legal framework within which they operate.

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Sources of law – including legislation, case law, and EU law relevance
The UK legal system – courts, tribunals, and the role of judges and legal professionals
Contract law – essential elements of a contract, terms, breach, and remedies
Law of tort – particularly negligence and professional liability
Employment law – rights and obligations of employers and employees
Company and partnership law – including formation, legal status, and duties of directors/partners
Insolvency law – bankruptcy, liquidation, and the role of insolvency practitioners
Criminal offences relevant to tax – such as fraud, money laundering, and bribery
Ethics and professional conduct – legal responsibilities and ethical standards in tax work

Computer Based Exam

Professional Responsibilities and Ethics

This CBE will test your understanding of the obligations of a Tax Practitioner in the areas of Professional Responsibilities and Ethics.

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Fundamental ethical principles – including integrity, objectivity, professional competence, confidentiality, and professional behaviour
Code of Ethics – as set out by the CIOT and ATT, and how to apply it in practice
Client relationships – engagement terms, managing conflicts of interest, and disengagement procedures
Dealing with HMRC – professional standards in communication, disclosure, and conduct
Money laundering regulations – including client due diligence and reporting suspicious activity
Professional negligence and liability – understanding duties to clients and third parties
Whistleblowing and disclosure – when and how to report misconduct or legal breaches
Sanctions and disciplinary procedures – consequences of professional misconduct
Maintaining public trust – the importance of upholding the profession’s reputation and acting in the public interest

Computer Based Exam

Accounting

This CBE will test your knowledge of Accounting, double entry bookkeeping and producing financial statements.

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Fundamentals of accounting – including double-entry bookkeeping and the accounting equation
Financial statements – preparation and interpretation of the profit and loss account and balance sheet
Adjustments and accruals – including prepayments, depreciation, and bad debts
Accounting for VAT – basic entries for input and output VAT
Capital and revenue expenditure – identification and correct treatment in accounts
Accounting for sole traders and partnerships – including capital accounts and drawings
Errors and trial balance – identifying and correcting common accounting errors
Basic cash flow concepts – understanding receipts, payments, and reconciliation
Ethics in accounting – ensuring integrity and transparency in financial reporting

Exams

You must register with the ATT as a student at least four months in advance of taking your first written exam. You will also need to apply to sit each exam with the ATT, which is separate from your registration as an ATT student.

Certificate papers

Sittings: Every six months, with exams in May and November.

Time: 3 hours 30 minutes with no reading time.

Questions: Marks are allocated to long-form questions, worth 10 to 20 marks each.

Format: Mix of computational and written questions.

Pass mark: 50% or more for P1 – P6.

Computer Based Exams

Sittings: The Computer Based Exams (CBEs) can be sat at any point in the year.

Time: 1 hour.

Questions: Each question is worth one mark. You’ll be assigned a set number to complete in one hour, selected before the test begins.

Format: Multiple question types – drag and drop, multiple choice, and select from a list.

Pass mark: At least 60% of the responses to the questions must be correct to pass each CBE.

Pathways

There are two recommended pathways to achieving this qualification.

Fast pathway

Complete in 12 months

CBEs: Law, Ethics, Accounting

Sitting 1: Personal Taxation (PT)

Sitting 2: Business Taxation (BT) and Optional paper (BC, CT, IHT or VAT)

Standard pathway

Complete in 18 months

CBEs: Law, Ethics, Accounting

Sitting 1: Personal Taxation (PT)

Sitting 2: Business Taxation (BT)

Sitting 3: Optional paper (BC, CT, IHT or VAT)

Courses

Inc VAT, excludes exams

Classroom from £1,529

Classroom Live Streamed from £1,529

Live Online from £1,376

OnDemand from £471

Distance Learning from £192

Select subjects

ATT CTA Tax Pathway

Study for both Tax qualifications at an accelerated rate.

Find out more

Everything you need to succeed

Expert material

Our courses include expert content produced by the ATT Approved publisher, designed to help you pass your exams.

Academic support

Our team of 50+ finance experts and advisors provide gold-standard personalised academic support 7 days a week. We offer exam strategies, study plans, and proactive resit advice.

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Pass Guarantee

If your results aren't as expected, we provide free access to extra content, extended tutor support, and guidance for resitting until you pass your exams.

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The science of learning

We offer dynamic courses based on insights from learning scientists and industry professionals. Our data-driven teaching methods ensure student success and progression.

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Well-being support

Access well-being support through our resource library or speak confidentially with Kaplan's Mental Health First Aiders, safeguarding team, or your tutor and talent coach.

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Accessibility

We're committed to an inclusive learning environment, ensuring accessibility and personalised support for all students to succeed.

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What’s included

For Classroom and Live Online, we offer both tuition and revision courses for ATT. For tuition courses the focus is on learning the key areas of the syllabus covered in the course workbook, laying down a foundation of technical knowledge. Revision courses build upon this knowledge, focusing upon exam question practice and technique to prepare you for the real exam. Distance Learning is a complete course so you do not need to choose the individual elements.

Tuition courses

Study Manuals and accompanying Question Banks¹The Study Manuals cover the syllabus for each course and are the key source of your learning material. The Question Banks are designed to test your understanding of the fundamental principles covered in each chapter in the corresponding Study Manual.
Course Workbooks and Workbook Q&AThe Course Workbooks are available if you’re a Classroom or Live Online student. These detail the core areas of the syllabus which will be covered during the Classroom and Live Online courses, incorporating worked examples. Additional questions to attempt in class are provided in the workbook Q&A section.
Pre-revision question bank²Core study material that all learners receive. It’s tutor-led with interactive tasks to help deepen your understanding of key topic areas.
Course exam³Designed to test your understanding of the material covered during your studies. They are at a simpler level designed to test your knowledge as you work through the content.
Pre-revision mockTo be attempted after you’ve worked through the pre-revision question bank. The pre-revision mock is harder than the course exams, designed to prepare you for the revision phase of your studies.

¹ The study manuals for Law, Ethics, and Accounting must be purchased directly from the ATT website.
² Not included for Law, Ethics, and Accounting.
³ One course exam per ATT paper with the exception of PT and BT which have two exams called Knowledge Test and Practice Exam.

Revision courses

Revision question bank^*The revision question bank contains exam standard questions and recent past papers (all with answers updated to the relevant Finance Act), providing excellent final preparation for the exam.
Revision mockTo be attempted after you've worked through the revision question bank. This is an exam standard exam designed to prepare you for sitting the real exam.
Memory joggers^*The memory joggers contain short summaries of the key rules covered in each chapter of the study manuals and also include any useful proformas. They are designed to refresh your knowledge on any areas you’re stuck on as you work your way through the revision question bank.

^* Not included for Law, Ethics, and Accounting.

All courses include

Personalised online learning portal called MyKaplan. Access your additional online materials, contact your tutors, and take part in discussion forums.

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Study methods

Get everything you need to succeed, along with tailored features depending on which study method you choose.

Feature	Classroom from £1,529	Classroom Live Streamed⁴ from £1,529	Live Online from £1,376	Distance Learning from £379
Live, tutor-led classes at set times
Interactive elearning modules
Speak face-to-face with tutors and other learners on the same course
Speak online with learners on the same course
Pass Guarantee available on full course
Study at your own pace

⁴ Available for BC, CT, and IHTTE subjects

The course is well structured, informative, and easy to follow. Tutor response time is good, and student services rectify any queries.

The course helped me learn so much and the way sessions are structured is amazing and the materials provided are very useful.

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