1. Structure
Entry requirements
From 2019, students will no longer need to hold a prior qualification to register as a CTA student and sit the CTA exams, opening up the CTA qualification to anyone. However, the CIOT strongly recommend those without an accounting or law qualification register for the ATT - CTA tax pathway route to qualification. In addition the direct and indirect route to qualification will be merged, with all Advanced Technical papers available to all CTA students.
To join the ACA CTA joint programme, you’ll need to register as an ACA student first. When you get your ACA student number, you will be able to register with the CIOT.
Syllabus
Awareness paper (choose three subjects) - from £309
The Awareness paper will examine three from five tax areas at a general awareness level. Do note that the three areas you select to study at the Awareness level must not be the same tax areas as your chosen two Advanced Technical papers.
Choose three from:
- Taxation of Unincorporated Businesses
- Taxation of Individuals
- Inheritance Tax, Trusts and Estates
- Corporation Tax
- VAT including Stamp Taxes
Taxation of Unincorporated Businesses
- Number of lessons:
Classroom: 1 day (tuition), 1 day (revision)
Live Online daytime: 1 session (tuition), 1 session (revision)
Distance Learning: study at your own pace
- Subject assessment: written exam
You’ll learn the skills needed to identify and resolve tax issues that are found in unincorporated businesses; to include the calculation of the assessable trading profits and gains of an unincorporated business.
Taxation of Individuals
- Number of lessons:
Classroom: 1 day (tuition), 1 day (revision)
Live Online daytime: 1 session (tuition), 1 session (revision)
Distance Learning: study at your own pace
- Subject assessment: written exam
You’ll learn how to identify and solve the tax issues individuals may face. You’ll learn how to calculate the Income Tax, Capital Gains Tax, and National Insurance payable by an individual and how these liabilities are affected by an individual’s residence and domicile status.
Inheritance Tax, Trusts & Estates
- Number of lessons:
Classroom: 1 day (tuition), 1 day (revision)
Live Online daytime: 1 session (tuition), 1 session (revision)
Distance Learning: study at your own pace
- Subject assessment: written exam
You’ll learn the skills needed to identify and resolve tax issues that are found in individuals, trusts and estates; to include Income Tax, Capital Gains Tax, and Inheritance Tax.
Corporation Tax
- Number of lessons:
Classroom: 1 day (tuition), 1 day (revision)
Live Online daytime: 1 session (tuition), 1 session (revision)
Distance Learning: study at your own pace
- Subject assessment: written exam
You’ll learn the technical and professional skills needed to identify and resolve corporate tax issues; including learning how to calculate a company’s Corporation Tax liability and how this is affected by group and overseas issues.
VAT including Stamp Taxes
- Number of lessons:
Classroom: 2 days (tuition), 1 day (revision)
Live Online daytime: 2 sessions (tuition), 1 session (revision)
Distance Learning: study at your own pace
- Subject assessment: written exam
You’ll learn the technical and professional skills needed to identify and resolve VAT issues. You’ll learn how to calculate a trader’s VAT liability and gain an understanding of the VAT implications of supplying or purchasing land and buildings. You’ll also learn how to calculate stamp taxes.
Recommended pathways
There are four recommended pathways to achieving this qualification, depending if you’re exempt from the Awareness paper.
Do note: the CBEs must be passed before entering for your final written paper (n.b.there are transitional rules in place in relation to the new Accounting CBE). Also, as the Application paper technical knowledge is largely taken from the related Advanced Technical paper, it is advisable that, where possible, the related Advanced Technical paper is sat at the same sitting as the Application paper.
Exempt from the Awareness Paper:
|
Sitting 1 |
Sitting 2 |
Sitting 3 |
| Pathway 1 |
1st Advanced Technical paper |
2nd Advanced Technical paper & Application paper |
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| Pathway 2 |
1st Advanced Technical paper |
2nd Advanced Technical paper |
Application paper |
Not exempt from the Awareness Paper:
|
Sitting 1 |
Sitting 2 |
Sitting 3 |
| Pathway 1 |
Awareness paper & 1st Advanced Technical paper |
2nd Advanced Technical paper & Application paper |
- |
| Pathway 2 |
Awareness paper |
1st Advanced Technical paper |
2nd Advanced Technical paper & Application 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 option you choose, as we offer numerous practice questions and marked course exams. We provide expert support during evenings and weekends, and we have flexible study options and course start dates.
We offer both tuition and revision courses for the CTA 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 CTA 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
Timetables - Classroom and Live Online
Please note, Awareness classroom courses are only available in London Islington.
date_rangeView timetables
location_on Classroom location
3. Exams and sittings
Timings and working towards a sitting
Sittings take place every six months, with exams in May and November.
Awareness Paper
The Awareness Paper is one three-hour paper (with no reading time) and includes all five awareness modules. You’ll answer only the questions in the sections for each of your three chosen modules. The format of each module will be 12 short-form questions, worth five marks each. These will be a mixture of computational and written questions with no question choice. To achieve a pass you’ll be required to obtain 50% or more of the total marks available and a minimum of 21/60 in each individual module.
How long does it take to pass?
Students tend to take up to two years to complete the CTA qualification, but this depends entirely on your preferred way of learning and study pathways chosen. You must register with CIOT as a student at least four months in advance of taking your first exam.
4. Study materials and delivery costs
Study materials
All study methods include online and printed materials. These differ depending on which study method you choose.
Materials included in every course:
The following materials are included in every tuition course:
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Study Programme
The Study Programme provides you with detailed guidance on all the key aspects of your CTA 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
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 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.
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Pre-revision question bank
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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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.
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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.
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 CTA Taxation of Owner-Managed Businesses. 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
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:
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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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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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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
computerMinimum system requirements for MyKaplan
6. Tutor support
We'll support you every step of the way throughout your CTA 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 48 hrs)
Please note request a callback is only available to UK based 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
Ways to get support
If you think you'd benefit from additional tutor support while studying, we recommend the structured study methods provided through our Classroom and Live Online courses.
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
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 CTA, subjects are priced individually, with full courses broken down into Tuition and Revision courses which you can book on. Where a full Classroom and/or Live Online course (i.e tuition and revision) is selected, there is a 10% discount available.
| Scheduled |
Flexible |
| Classroom |
Live Online |
Distance Learning |
| from £1,668 |
from £1,308 |
from £309 |
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.