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
| Fee | Amount | Source |
|---|---|---|
| Student registration (valid 3 years) | £268 | Chartered Institute of Taxation (CIOT) (opens in a new tab)checked 14 Oct 2026 |
| Awareness or Advanced Technical exam (each) | £246 | Chartered Institute of Taxation (CIOT) (opens in a new tab)checked 14 Oct 2026 |
| Application and Professional Skills exam | £299 | Chartered Institute of Taxation (CIOT) (opens in a new tab)checked 14 Oct 2026 |
| Computer-based exam, or an exemption from one (each) | £127 | Chartered Institute of Taxation (CIOT) (opens in a new tab)checked 14 Oct 2026 |
| Late entry (extra) | £107 | Chartered 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
| Fee | Amount | Source |
|---|---|---|
| CIOT membership | Check current fee with the CIOT | Chartered Institute of Taxation (CIOT) (opens in a new tab)checked 14 Oct 2026 |
Official page: Chartered Institute of Taxation (opens in a new tab)Checked 14 Oct 2026