After passing the examination, admission as an Associate member of the Institute (CTA) also carries the entitlement to describe yourself as a Chartered Tax Adviser. Admission is dependent upon demonstrating three years’ relevant recent professional experience. Those who have successfully completed the BA(Hons) Degree in Taxation and Revenue Law from Bournemouth University may count one year of this course towards this three year experience requirement.
Applications for membership should be made within eighteen months of the latter of publication of the examination results or the completion of the experience requirement. Please contact the Membership Team if you have any queries about your professional experience.
ENTRANCE FEE, ANNUAL SUBSCRIPTION AND SPONSORS
2010 Entrance Fees
- CIOT Entry fee - £180.00 (waived for early applicants - see below)
- CIOT Entry fee (ATT member) - £95.00 (waived for early applicants - see below)
2010 Annual Subscriptions
- UK Associate - £275.00 (£137.50 if applying after 1 July 2010)
- OS Associate - £250.00
- UK Fellow - £290.00
- OS Fellow - £260.00
- Retired with Literature - £65.00
- Retired no Literature - £12.00
- Reduced Subscription - £60.00
- Life no Literature (one off) - £120.00
- Student (3 years) - £140.00
Applications for membership should be made on the appropriate form, supported by a statement from two sponsors who have to satisfy the following requirements:
- the applicant is personally known to them;
- the particulars given on the form of application are, to the best of their knowledge and belief, true and correct statements; and
- they recommend the applicant to Council as a fit and proper person for election to membership.
Sponsors should be two Fellows or Associates of the Institute or, at Council’s discretion, two persons from the list below:
- member of the Institute of Chartered Accountants in England and Wales
- member of the Institute of Chartered Accountants of Scotland
- member of the Institute of Chartered Accountants in Ireland
- member of the Association of Chartered Certified Accountants
- member of the Chartered Institute of Management Accountants
- member of the Institute of Chartered Secretaries and Administrators
- member of the Association of Corporate Treasurers
- member of the Chartered Institute of Public Finance and Accountancy
- In the case of applications from bank personnel only, bank managers and managers of taxation and executor and trustee departments may act as sponsors.
- In the case of applications from past or present HM Revenue & Customs personnel only, members of the senior civil service within the Department of HM Revenue & Customs may act as sponsors.
The application must be accompanied by the £275 (2010) membership subscription. A half-yearly rate of £137.50 (2010) is payable if applying for membership on or after July 2010. For the following years the annual subscription is due on 1 January.
The membership fee of £180 (£95 for ATT members) will be waived for those who apply for membership within three months of receiving notification of their exam results. Those who apply for membership after three months must enclose this fee.
Those applying outside of the 18-month limit will be required to submit evidence of CPD undertaken and maybe required to pay an additional fee.
Those who apply for readmission if their membership has lapsed are required to complete a special application form and also to meet certain other conditions. There is also an additional application fee of £180 which must be enclosed with your application.
There are additional requirements for membership if you are based outside the UK. Your application for membership as an Associate or Fellow will only be accepted if Council are satisfied as to your professional standing and the extent of your UK taxation experience during a period of at least three years up to the date of application for membership. If you do not have three years’ experience of UK taxation then please contact the Institute in writing with details of the experience you do have.
These additional requirements apply if you are not within one of the following classes:
- a person engaged in public practice or as a specialist taxation adviser in the UK;
- a partner in, or a person in the direct employment of, a firm or person within 1. above;
- a person in the employment of a Government or municipal office, bank or commercial concern established within the UK.
CONTINUING PROFESSIONAL DEVELOPMENT
The Institute has a compulsory continuing professional development (CPD) scheme for those members who are engaged in the practice of UK taxation (whether as a partner, sole practitioner, director or employee) in industry, commerce or private practice.
DIRECT DEBIT FORM
Please find attached below a Direct Debit form for CIOT Membership subcription payments.