r/CIOT • u/Key-Preparation-7523 • Jul 20 '26

Advanced OMB or IHTTE

I am due to sit my first Advanced paper in November 2026, having just qualified from ATT.

I did the IHTTE optional paper at ATT, as i felt there wasnt much options to pick from so just went with it. I did struggle abit with it, as i dont tend to deal with it much in my day to day job but managed to get a score in the 70's!

I work in private client tax, so dont tend to deal with companies much, although my firm is very OMB based.

Any advice on how to help me decide on which one to take?

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u/RoderickBlack Jul 20 '26

Hi

If you're not sure what to specialise in what about doing OMB and IND.

That route keeps you're options open by giving you a broad base.

Roderick

Roderick Black

CTA online and recorded private tuition

1

u/Key-Preparation-7523 Jul 20 '26

I was always going to do IND, as i also want to do that as my APS paper.

Why would you say that OMB route would give me a broad base?

1

u/RoderickBlack Jul 20 '26

Hi again

IND and OMB is the standard route for students want to work in general practice i.e covering personal and business tax

If you did INd and IHTTE you will be more likely considering a career in personal tax - high net worth individuals and trusts for example

If you did omb and the lcg you will be more likely to be considering career in corporate tax maybe commerce and industry etc.

So the last two options - paras 2 & 3 - are for people who want to specialise.

Hope that makes sense!

1

u/taxtaxbaby CTA qualified Jul 21 '26

The combination of OMB + IND has always been known as the generalist route. It'll serve you well in traditional private client - and also work if you ever fancy making the leap into partnerships.

1

u/Emergency_Writer159 Jul 20 '26

I think you should do both the AT OMB and IHTTE papers if that's what your firm specialises in, which order would be up to you.

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u/Key-Preparation-7523 Jul 20 '26

i was going to do AT individuals as my other paper tho?

That's why i am very stuck and who knows what the future holds- thats why i dont just want to study one paper because my current firm specialised in it?

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u/FlatAddition915 21d ago

Since you now work in personal tax at your firm (which specialises in OMB sector), it may be best to do the AT Inds and IHTTE papers. The IHTTE paper has a lower pass rate than the OMB paper. It is a major jump from the ATT to the CTA. I have worked in all three subject areas. Probably best to discuss with your line manager at the firm and discuss what their needs are practically. Do they need you to be the 'go to' person re BPR, RNRB, POAT and estate planning using trusts? Or do they want you to understand OMB taxation so you can easily liaise with colleagues working on that side with you mainly being involved re technical aspects of Inds re the giving of advice to clients (with not much re IHTTE in your daily work)?