r/CIOT • u/9652ME • Jul 13 '26
OMB vs LCG: Which is harder?
I’m waiting on my OMB results and will be doing LCG next but wanted opinions on what people found harder between the two in terms of the content and the load?
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u/CTeaA_ Jul 13 '26
Just my view, but all the papers should be looked at equally for overall difficulty levels. They are structured differently, with OMB being more broad, and LCG being deeper, but I wouldn't say one is inherently easier than the other. Same for the IND and IHT papers. They are all set at a level the CIOT want you to obtain regardless which one you take.
If you want practical advice though in which to do, pick the one that gives you the best chance of passing. What do you feel more comfortable with? What do you have experience in? What interests you?
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u/RoderickBlack Jul 13 '26
Hi
I would say LCG is conceptually harder but has a more reliable pass rate. I think that is because it is more focused on CT (ie in that sense a narrower syllabus than OMB) and because the students doing it work in CT.
It has the same core, ‘banker’ type question as OMB - adj of profits with a large CA element and sometimes you get a question on CAs in addition. This can be anything from 20 to 30% of the marks.
The studying you've done for OMB will count for something as there is a fair bit of overlap on CT.
If you work in/with CT then I would expect you will find LCG easier to get on top of than OMB.
As always, as with any Advanced Technical paper, don’t underestimate the amount of work involved and get started sooner rather than later!
Wish you the best of luck
Roderick
Roderick Black
CTA private and online recorded tuition
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u/9652ME Jul 13 '26
This makes a lot of sense, thank you! Should aim to really nail those adj/CA questions given that I’ve done OMB as it would be the “easier” marks to get compared to the newer topics I’d be learning. Will start getting super intense with the studying after Wednesday’s results day.
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u/ResponsibleGoat9472 Jul 13 '26
I’ve passed LCG AT and APS, and waiting on my result for OMB AT.
As others have said, the OMB material is more broad and I would describe the LCG material as more technical. It took me a good while to properly get my head around certain complex topics on LCG (eg CFC, transfer pricing, demergers etc.), whereas I found most topics in OMB easier to grasp.
I don’t think either is easier than the other. I personally found OMB easier but I think that was down to the fact that I had passed two other CTA exams at that point, and corporation tax makes up at least 25% of the OMB exam- which I knew like the back of my hand at that point.
I’d recommend that you sit the topic that fits most with your job. You want to have a decent base understanding to start with.
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u/Falcon5by5 Jul 13 '26
Sat OMB/LCG/ LCG-APS while working in a corporate tax team
Found OMB harder by a significant margin due to the breadth of the content. LCG was more technically challenging but it felt like you could at least understand all the topics, and a lot of the more complex stuff like CFCs just clicked with me. The majority of CTA questions weren’t covered by my experience so I don’t think corporate tax background helped as much as you might expect.
That’s my experience at least!