1. Structure
The ATT syllabus follows a modular structure, which 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 two computer-based exams (Law and Professional Responsibilities & Ethics), plus have two years of practical work experience in UK taxation. From 2019 you’ll also need to sit an Accounting CBE, if you’ve not passed the existing ATT P2 BTAP paper by November 2018 (or hold an accounting qualification)
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).
Syllabus
Core papers:
Personal Taxation (PTX)
- Number of lessons:
Classroom: 6 days (tuition), 3 days (revision)
Live Online daytime: 6 sessions (tuition), 3 sessions (revision)
Live Online evening: 8 sessions (tuition), 3 sessions (revision)
Distance Learning: study at your own pace
- Subject assessment: Written exam
You’ll learn how to calculate the Income Tax and Capital Gains Tax payable by an individual and how these are included in an individual’s self assessment personal tax return. You’ll also understand how these liabilities are affected by an individual’s residence and domicile status. You’ll learn the legal and ethical issues relevant for individuals.
Business Taxation (BT)
- Number of lessons:
Classroom: 5 days (tuition), 3 days (revision)
Live Online daytime: 5 sessions (tuition), 3 sessions (revision)
Live Online evening: 8 sessions (tuition), 3 sessions (revision)
Distance Learning: study at your own pace
- Subject assessment: Written exam
You’ll learn how to calculate the taxable profits and gains of both incorporated and unincorporated businesses and the corporation tax payable by incorporated businesses. You’ll gain an understanding of compliance obligations of businesses, including those related to VAT and NIC and be able to record transactions in financial statements. You’ll also learn the legal and ethical issues relevant for businesses.
(From 2019 the majority of the accounting syllabus of this paper will be removed and tested separately via the Accounting CBE, leaving only Taxation in Financial Statements examinable in P2. At this point we will recommend that students sit their Accounting CBE ahead of sitting ATT P2 BT to provide them with an understanding of the double entry involved. From May 2019 onwards, this subject will be called “Business Taxation”. The number of lessons will be reduced to account for the reduced syllabus to 5 days (tuition) and 3 days (Revision).)
Optional papers:
Business Compliance (BC)
- Number of lessons:
Classroom: 2 days (tuition), 3 days (revision)
Live Online daytime: 2 sessions (tuition), 3 sessions (revision)
Live Online evening: 4 sessions (tuition), 3 sessions (revision)
Distance Learning: study at your own pace
- Subject assessment: Written exam
You’ll learn how to deal with the employment income, NIC and VAT in respect of a business and it’s employees. You’ll gain a sound understanding of payroll administration, VAT compliance and the construction industry scheme. You’ll also learn the legal and ethical issues connected to business compliance.
Corporate Taxation (CT)
- Number of lessons:
Classroom: 2 days (tuition), 3 days (revision)
Live Online daytime: 2 sessions (tuition), 3 sessions (revision)
Live Online evening: 4 sessions (tuition), 3 sessions (revision)
Distance Learning: study at your own pace
- Subject assessment: Written exam
You’ll learn how to calculate a company’s Corporation Tax liability. You’ll gain an understanding of the tax implications of incorporation, the extraction of funds, operating as a group or overseas, and of disposing of a business. You’ll learn when a company’s tax liability must be reported and paid, and the legal and ethical issues connected to corporate taxation.
Inheritance Tax, Trusts & Estates (IHTTE)
- Number of lessons:
Classroom: 3 days (tuition), 3 days (revision)
Live Online evening: 3 sessions (tuition), 3 sessions (revision)
Distance Learning: study at your own pace
- Subject assessment: Written exam
You’ll gain an understanding of how an individual’s inheritance tax is calculated and how this is affected by their domicile status. You’ll learn to how calculate the tax payable by trusts and the tax liability of executors administrating death estates. You’ll be able to submit the return and computations under UK self assessment.
Value Added Tax (VAT)
- Number of lessons:
Classroom: 2 days (tuition), 3 days (revision)
Live Online daytime: 2 sessions (tuition), 3 sessions (revision)
Distance Learning: study at your own pace
- Subject assessment: Written exam
You’ll learn how to prepare the information to be included in the VAT return for a taxable trader, and calculate a trader’s VAT liability. You’ll gain an understanding of the VAT implications of supplying or purchasing land and buildings or construction services. You’ll learn the legal and ethical issues relevant when dealing with VAT.
Each Certificate paper can also examine elements of Law, Ethics and Accounting. For this reason we recommend that students tackle the CBEs either ahead of the Certificate papers or as early as possible in their ATT studies.
Computer-based exams:
Law
- Number of lessons: E-Learning Tutorials: 9
- Subject assessment: Computer-based exam
This CBE will test your knowledge of laws within the relevant areas of tax, including the legal framework within which they operate.
Professional Responsibilities and Ethics
- Number of lessons: E-Learning Tutorials: 6
- Subject assessment: Computer-based exam
This CBE will test your understanding of the obligations of a Tax Practitioner in the areas of Professional Responsibilities and Ethics.
Accounting (2019)
- Number of lessons: E-Learning Tutorials: 16
- Subject assessment: Computer-based exam
You will also need to sit an Accounting CBE if you did not pass the ATT P2 BTAP paper by November 2018 or are not entitled to an exemption (available if you’re AAT, ACA, CIMA, CIPFA, ICAEW or ICAS qualified). This CBE will test your understanding of accounting, double entry and financial statements.
Recommended pathways
There are four recommended pathways to achieving this qualification. Sittings run every six months, in May and November. Students on Pathway 2 or 4 will supplement their BT course with a recorded online lecture covering assumed Personal Tax knowledge. We recommend, where possible, that students sit their Accounting CBE before studying P2 BT to give them an understanding of double entry.
|
Sitting 1 |
Sitting 2 |
Sitting 3 |
| Pathway 1 |
PTX |
BT and one option paper |
Completed |
| Pathway 2 |
BT |
PTX and one option paper |
Completed |
| Pathway 3 |
PTX |
BT |
Option paper |
| Pathway 4 |
BT |
PTX |
Option paper |
2. Study methods
Do you prefer face-to-face learning? Online learning in your own time? Have family or work commitments? We have three study methods that suit different learning styles, to fit around your life. You'll benefit from award-winning tutors, practical learning methods, and ongoing support, right up until your exam.
Study methods available for this qualification
You can be confident in your exams whatever study method you choose, as we offer hundreds of practice questions and marked course exams. We provide expert support during evenings and weekends, and we have flexible study methods and course start dates.
We offer both tuition and revision courses for the ATT papers. On 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.
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Study method comparison table
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Mix and Match available soon
If you would like to mix and match study methods for different ATT courses, you will need to select them individually, add them to your basket and build your bespoke course before you check out. We are working on an improved study method mix and match and it will be on the website shortly.
Classroom and Live Online are split into two different course types - Tuition and Revision. You can choose which study method and which course type you want. So, for example, you can choose Classroom Tuition, with Live Online Revision.
Distance Learning is a complete course so you do not need to choose the individual elements.
A traditional scheduled programme with face to face tutor led classes.
The same as classroom, but live interactive online classes at a set time.
- Live lectures delivered online by a tutor
- Re-watch and replay lessons through recordings
Self study online modules for you to work through at your own pace.
- Study remotely with printed and online materials
- Includes a variety of online resources and course exams
Self study online modules for you to work through at your own pace.
- Study remotely with printed and online materials
- Includes a variety of online resources and course exams
The study manuals for law, professional ethics and accounting need to be purchased from the CIOT.
Timetables - Classroom and Live Online
date_rangeView timetables
3. Exams and sittings
Timings and working towards a sitting
Sittings take place every six months, with exams in May and November.
Each certificate paper is three and a quarter hours long. The first 15 minutes are designated reading time. There are two parts to each paper, of which you’ll have 3 hours to answer. You will be allowed to read and annotate Part II of the question paper during the 15 minutes of reading time but will not be allowed to open Part I until the reading time is over.
Each certificate paper is made up of a mixture of computational and written questions. The short-form questions are worth 2 - 4 marks each and make up 40% of the marks. The remaining marks are allocation to long form questions, worth 10 to 20 marks each.
The CBE exams are one hour each, and made up of multiple-choice and multiple response questions. You be given up to 50 questions to answer in the exam. You’ll need at least 60% correct responses to pass.
How long does it take to pass?
ATT exam sittings are held twice a year in May and November and you should be able to complete the qualification in 12-18 months. You must register with the ATT as a student at least four months in advance of taking your first written exam.
Students registering from 1 June 2019 will have five years to complete the written ATT papers and the three Computer Based Examinations. For more information about the five year registration period please visit the ATT website.
You will also need to apply to sit each exam with the ATT, which is separate from your registration as an ATT student. The deadline to apply to sit exams is the end of February for the May sitting and the end of August for the November sitting.
4. Study materials and delivery costs
Study materials
All study methods include online and printed materials.
Materials included in every course:
The following materials are included for Tuition coursea:
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Study Programme
The Study Programme provides you with detailed guidance on all the key aspects of your ATT course. It recommends how you should organise your studies to ensure you cover all of the content, and to use the resources in the best way to achieve exam success.
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Study Manuals and accompanying Question Banks (not included for Ethics, Law and Accounting)
The 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.
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Course Workbooks and Workbook Q&A
The Course Workbooks are available if you’re a Classroom (printed) or Live Online (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.
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Pre-revision question bank (not included for Ethics, Law and Accounting)
The pre-revision question bank contains more challenging questions for you to consolidate your knowledge of the full syllabus for each paper.
The following materials are included in every Revision course:
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Memory joggers (not included for Ethics, Law and Accounting)
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.
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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.
Delivery costs
subscriptions
How much it costs to deliver your study materials and how long it takes depends on where in the world you live.
Delivery fees are as follows:
UK and NI - £7 for the first package, £7 for subsequent packages
EU - £30 for the first package, £30 for subsequent packages
Rest of the World - £50 for the first package, £50 for subsequent packages
A package relates to all the materials for a specific subject, for example ATT Personal Taxation (PTX). If purchasing a course for more than one subject, the additional package charges will apply.
Delivery fees are capped at 3 x the cost, per single order. So, if you buy 5 courses for UK delivery in a single order, it will be £7 x 3, rather than £7 x 5.
Our standard delivery times are:
UK – 3 to 5 working days
EU – 5 to 7 working days
Rest of the World – 7 to 10 working days*
*Subject to availability.
Delivery charges apply to all Distance Learning, OnDemand and Live Online courses which include printed materials, and selected Classroom courses. If delivery charges are applicable for your course they will be shown during the online checkout process, before you complete your payment details.
For May Tuition courses: Your hard copy tuition materials will be delivered via 2 separate deliveries as the content is produced by the ATT Approved publisher. If you have booked onto a Tuition and Revision course for May, your Tuition and Revision materials course materials will be delivered via 3 separate deliveries.
For November Tuition courses: Your hard copy materials will be delivered in a single delivery per the standard delivery times above. If you have booked onto a full Tuition and Revision course your Tuition and Revision material will be included within this single delivery.
If you’re completing a Classroom course, your course workbook will be provided on the first day of your course. If you're completing a Live Online course, you will need to download and/or print off a copy of the course workbook ahead of the first day of your course.
5. MyKaplan: online learning environment
Watch our video explaining MyKaplan (1:30)
MyKaplan is an online learning portal with additional resources to help you prepare for your exams. Your MyKaplan account forms the core of your study experience with Kaplan and includes the following (not included for Ethics, Law and Accounting):
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PDF versions of your study manuals and question banks
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PDF versions of your Course Workbooks (Classroom and Live Online only)
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Links to recordings of the tricky topic tutorials and the Live Online recordings (Classroom and Live Online only)
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Knowledge checks
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Your course exam question papers and returned marked scripts (unless you are required by your employer to sit these in centre/under pre agreed arrangements) and the course exam model answers
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Study calendar and reminders
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Other additional learning resources
Online Features
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View your online materials in one place and access your content in a few clicks
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You can email a tutor or request a callback
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Complete Knowledge Checks and get instant feedback
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See instantly when your assessments have been marked
Access duration
Your chosen study method determines how long you can access your content for.
Classroom
6 months from last course date
Live Online
6 months from last course date
Distance Learning
6 months from enrolment date
eLearning (Ethics, Law and Accounting only)
6 months from enrolment date
computerMinimum system requirements for MyKaplan
6. Tutor support
We'll support you every step of the way throughout your ATT learning experience with us. You can contact a tutor and get the help you need quickly and easily.
Provided by Tutor Support team (our dedicated team of expert tutors):
- Email and request a callback (we'll get back to you within 24 hrs)
Please note request a callback is not available to overseas students and is available between 9am - 5.30pm Monday to Friday only.
Academic Support opening times
Monday - Thursday: 8am - 9pm
Friday: 8am - 5:30pm
Weekends: 9am - 1pm
7. Testing and mocks
We have a wealth of materials to help you revise for and pass your exams.
For tuition, you’ll get the following:
Course exam (1 course exam for all ATT papers - except ATT P1 and P2 where there are 2 course exams)
The course exam has been designed to test your understanding of the material covered during your studies. It is at a simpler level designed to test your knowledge as you work through the content.
Pre-revision mock
The pre-revision mock has been designed to be attempted after you’ve worked through the the pre-revision question bank. The pre-revision mock is harder than the course exam, designed to prepare you for the revision phase of your studies.
For revision, you’ll get:
Revision mock
The revision mock should be attempted after you’ve have worked through the revision question bank. This is an exam standard exam designed to prepare you for sitting the real exam.
8. Pricing structure
Subject prices can differ depending on your study option and subject you choose to study. Go to our study methods page to learn more about each option.
For ATT, subjects are priced individually, with full classroom and/or Live Online courses broken down into Tuition and Revision courses which you can book onto. Where a full Classroom and/or Live Online course (both tuition and revision) is selected, there is a 10% discount available.
| Scheduled |
Flexible |
| Classroom |
Live Online |
Distance Learning |
| from £1,448 |
from £1,118 |
from £299 |
Funding options
You may be eligible for an Apprenticeship through your employer, depending on your circumstances. For more information, speak to our Student Services team.
Your employer may fund the costs of your studies if you're already working in a related field and want to develop your learning. You'll need to speak to them to see if you're eligible.
Available for any course as long as the total cost is a minimum of £500 (before any discounts). Any available discounts can be applied, provided the terms and conditions of that discount have been met.
Classroom and Live Online course fees must be repaid over the duration of the course(s) purchased, up to a maximum of 12 months. The final payment must be made one month prior to the final date of the last course. Distance Learning course fees must be repaid over three months per subject purchased, up to a maximum of 12 months.