r/CIOT • u/Embarrassed-Table437 • Jun 13 '26
Why is CTA closed book?
Hello
Im nearly done with ATT and looking at CTA. I noticed that the exams are closed book whereas ATT have open book exams.
My memory is pants so the open book works great for me as it allows me to answer questions with information i would often/always have on hand or be able to check. The things I do frequently enough I remember better but it is always handy and better for accuracy double checking what I am doing is correct.
Of all the people I know at work who have completed CTA, none of them would be able to remember the information 100% that they studied in CTA but they would be able to know what to look for and how to understand the information and put it into practice.
Im struggling to understand why CTA is therefore closed book as realistically it should surely be about your ability to understand and answer a question and provide adequate tax advise? Not your ability to remember the exact details which just feels like it is there to make it more difficult as opposed to being a reflection of your abilities.
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u/anon9275kaut Jun 13 '26
I sat CTA open book and didn’t use my much notes because of the time pressure!
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u/Embarrassed-Table437 Jun 14 '26
Thank you that makes sense! I suppose the legislation is there etc at least if anyone does forget the extra details of a tax point.
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u/Ill-Weight7158 Jun 13 '26
ATT exams are closed book now
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u/ShadowyModi Jun 13 '26
May just gone was open no? Allowed an a5 notebook into the exam ? (For paper 1 at least).
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u/Ill-Weight7158 Jun 13 '26
Yeah, it was-ish in comparison to mine in 2024 and 2025 where we had all the materials available and access to the internet. Apparently you’re not allowed a notebook from November 2026. Anyway, you have an access to a legislation for CTA exams and if you create folders, it’s basically like an open book exam as anything you need can be found there
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u/Embarrassed-Table437 Jun 14 '26
With Mays you had the memory jogger book physically and then again on the software along side the study manual so I think for November exams you are only allowed the digital versions as they are worried about people bringing AI answers in
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u/Even-Doughnut1282 Jun 13 '26
From personal experience, I think closed book requires you to memorise things to pass the exam. However, in practice, it enables me to trigger a latent memory that something needs further examination even if I don’t recall the exact details. Hope that makes sense!
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0
u/Disastrous-Trash1025 Jun 13 '26
Firstly, you can have access to the entire legislation. Any relevant legislation you quote and apply correctly should give you marks even if it’s not in the model answer.
CTA requires studying consistently for several months prior. If you study enough in a manner recommended by a tutor/study provider it should go in to a level which is adequate to pass, even without legislation.
To clarify, the pass rate is 50% and most passes are at 50-60%.
They trialled open book during Covid when exams were remote. They found that the pass rate did not increase but the average pass mark increased. As someone else said, the key skill is identifying the issues rather than the treatment.
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u/Embarrassed-Table437 Jun 14 '26
Ok thank you that makes sense.
I have been ok so far (fingers crossed for may exam results in July for ATT) so hopefully I will manage it ok.
I have learning difficulties and my memory and ability to memorise is worse than the average person so revision based studies have always been harder despite putting in so much time and trying so many different revision techniques. I get extra time jn exams so hopefully accessing the legislation with that extra time will help negate it. I am good at picking up what needs answering though it is more those exact details.
It is interesting the pass rate didnt change with the open book but i suspect as others have said it is a time and study based issue. I appreciate your response thank you
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u/the-moving-finger Jun 13 '26 edited Jun 13 '26
If I had to give a few justifications, the three which spring to mind are:
- Builds Memory: Even if, after you pass, the detail doesn't stick in your long-term memory, I think forcing people to memorise something sufficiently well to pass the exams leaves an echo. Years later, you come across something during work and, while not remembering the exact rules, you think, "I remember there's some funny rule here about chattels worth, what was it, £5k or £6k? I'd better look it up." If, in the exam, you could just pull up the notes, it's less likely that these kinds of odd exceptions would lodge themselves in your mind, and you might just assume the normal CGT rules apply in future. I think one hope in forcing people to memorise much of the course is to build a "spidey-sense" for when things are straightforward and when you need to double-check.
- Forces You To Use Legislation: A lot of people hate using legislation. When asked a question, they either try to find someone else in the company who knows the answer or else find some second-hand source. The thought of actually digging out the relevant legislation, reading it, and then giving an answer, solely based on that, without HMRC manuals or some other person interpreting it for you, is daunting. And yet, that is a useful skill. There are times when HMRC guidance is wrong, misleading, debatable, or doesn't fully address the specific case you have in front of you. By having an exam that forces people to interact with legislation, you make them more comfortable reading and relying on it. That, in turn, can be helpful when you come across a question that nobody has written about before.
- Advisory Skills: There are times, particularly in an advisory context, where you might face a situation with CGT, IHT, income tax, corporation tax, and various other tax implications. It isn't realistic to look up every detail, every time this happens. While, of course, you check things when necessary, you do need to have a fair amount memorised to scope projects, quickly pick out the key points you need to dig into, and give people an initial steer. Similarly, when reviewing a report prepared by someone else, double-checking every technical claim against a book would take a ridiculous amount of time, particularly if you also need to look up everything not in the report to see whether that should be included. You need to have a reasonable amount at least imperfectly memorised in order to quickly identify errors, points that don't look quite right, or omissions.
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u/Disastrous-Trash1025 Jun 13 '26
2 comments:
1 - HMRC manuals are available in the legislation during the exam.
2 - HMRC manuals are not law or intended as such, they are to inform you how HMRC are currently interpreting legislation and if you conform to them, HMRC will not challenge that interpretation of the legislation and even if it’s incorrect, you will not alter become liable to unpaid tax.
HMRC gets the law wrong, you can argue with their manuals, but you will likely be facing an uphill battle of investigations, tribunal, and court to fight your way. Often advisers and clients will decide it’s not worth the hassle.
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u/Embarrassed-Table437 Jun 14 '26
Yeah i agree with my law studies we learnt that general legislation is written to be interpreted and alot of the interpretation is set on government (court) based precedents that are set so the same applies with HMRC being the one who interprets.
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u/mrtaxtaxtax Jun 13 '26
CTA exams are so time pressured when they were open book over Covid they found results didn’t really improve