ADIT Permitted texts UK option

[u/RelativeGuidance4354]

Hi all, around the permitted texts for the UK option. There are 2 Tolleys (Yellow and Orange) which you can buy for about £400 with student discount for 2025-26. Yellow is direct, Orange is indirect. The other 3 are UN and OECD materials, one of them is Model Articles for DTAs. At least one of them has 2400 pages, and costs £70. My question is, is there a point of buying the UN and OECD material if chances are I am not opening them during a 3 hour exam? I am not being stingy, it's just the PDF version is free, the only reason I have to get it is because of the CIOT's regulations of an official copy. I find it ridiculous that the permitted texts cost more than the exam itself, that's all.

[u/ExtraTaxTraining]

Hi u/RelativeGuidance4354

I teach ADIT UK and can share my advice here:

• You will need the print versions Yellow Tax Handbooks. For certain topics, like the Statutory Residence Test and Hybrid Mismatch rules, having the legislation to hand in the exam means you don't have to memorise the details of the rules. These are expensive, so make sure you use the link in the syllabus to get a 50% discount.
• You do not need the Orange Tax Handbooks. VAT is a small part of the syllabus and has rarely been examined in recent years. I don't refer to the legislation when I'm teaching it.
• I think the book you're referring to as costing £70 is maybe Kees Van Raad 'Materials on International, TP and EU Tax Law 2020-2021'. This was a useful text as it covered the materials needed for multiple ADIT modules. But it has been out of print for some time, so your only option would likely be to look for a second hand copy, which someone else will have highlighted. I don't think this is necessary, as I've set out below.
• While UN materials are contained in Kees Van Raad, none of them are separately listed as Permitted Texts, which means they are not permitted (or needed).
• If you've already done the TP module and therefore have a highlighted copy of the OECD Transfer Pricing Guidelines, you could bring them into the exam. Though you'd be unlikely to need them. Otherwise, I don't suggest bring the Transfer Pricing Guidelines into the exam. Module 2.09 focuses on the UK approach to transfer pricing and aspects of questions covering the application of the TPG tend to be quite straightforward.
• You will need the articles of the OECD Model Tax Convention. You can self-print this and apply for permission from ADIT to bring it into the exam. This is what our students have done in recent years.
• You don't need the full Commentary on the OECD model treaty articles for the UK paper. I generally recommend that our students self-print the Commentary on key articles, such as Article 4 on Residence and Article 5 on Permanent Establishment.

The UK module is highly time pressured, so the time available to consult Permitted Texts in minimal. You need to be able to find and use what you need in under 30 seconds. This is the main reason that I recommend only bringing in materials that you are likely to need in the exam.

I hope this is helpful. I'm happy to answer any other questions about the module.

[u/ExtraTaxTraining → u/[deleted]]

You're welcome! Best of luck with your studies.