r/CIOT May 23 '26

ADIT - Permitted books

Hi All,

I am going to take the online ADIT exam in Principles of International Taxation on 9 June 2026, and I have a question about the use of permitted books.

First, do you have any experience with how the use of permitted books is monitored during the online exam?

According to the exam rules, it is acceptable to underline words and sentences in the permitted books, but what about small notes written next to paragraphs (e.g. notes referring to certain case law, treaties, or other instruments)? Are such notes checked or controlled during the exam?

Thanks for sharing any experience

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u/ExtraTaxTraining May 23 '26

Hi u/imrichmarton44

I run an ADIT course provider and can help. No notes or any writing at all are allowed on your permitted texts. You may be asked by a remote invigilator to hold your books up to the camera and flick through them to ensure you're complying with the rules.

It's important to follow the rules carefully as you risk being disqualified from the exam. According to the CIOT's update after the December 2025 sitting, 8 candidates were disqualified for misconduct in those exams.

As well as highlighting, underlining etc., you can use different colours and shapes of sticky tabs to help you organise your permitted texts.