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Qualification

Chartered Tax Adviser (CTA) qualification

Chartered Institute of Taxation · Professional qualification (chartered) · UK

Professional body qualification

Chartered Tax Adviser (CTA) qualification

CTA (Chartered Tax Adviser); CIOT (Chartered Institute of Taxation)

The CIOT's chartered qualification for tax advisers. It is a professional title, not a licence; registering with HMRC as a tax adviser is a separate requirement.

Awarding body
Chartered Institute of Taxation
Level
Professional qualification (chartered)
Where it applies
UK
Exams
7 exams: 1 Awareness, 3 computer-based exams, 2 Advanced Technical, 1 Application and Professional Skills
Entry
  • Register as a CTA student at least 4 months before your first exam (registration valid for 3 years).
Also required
  • Three years' relevant professional experience before the CTA is awarded, and CIOT membership. Most students finish the exams in 2 to 3 years.
Exemptions
The CIOT charges £246 to claim an exemption from a tax exam and £127 for a computer-based exam.

Assessment and registration fees

Chartered Tax Adviser (CTA) qualification fees
FeeAmountSource
Student registration (valid 3 years)£268Chartered Institute of Taxation (CIOT) (opens in a new tab)checked 14 Oct 2026
Awareness or Advanced Technical exam (each)£246Chartered Institute of Taxation (CIOT) (opens in a new tab)checked 14 Oct 2026
Application and Professional Skills exam£299Chartered Institute of Taxation (CIOT) (opens in a new tab)checked 14 Oct 2026
Computer-based exam, or an exemption from one (each)£127Chartered Institute of Taxation (CIOT) (opens in a new tab)checked 14 Oct 2026
Late entry (extra)£107Chartered Institute of Taxation (CIOT) (opens in a new tab)checked 14 Oct 2026
  • CIOT's 2026 fees; they are reviewed annually from 1 January. The CIOT sets the syllabus but does not offer tuition — course prices are set by tuition providers.

Membership and subscriptions

Chartered Tax Adviser (CTA) qualification membership fees
FeeAmountSource
CIOT membershipCheck current fee with the CIOTChartered Institute of Taxation (CIOT) (opens in a new tab)checked 14 Oct 2026