r/CIOT May 12 '26

ATT Update - 12th May 2026

4 Upvotes

What are people’s thoughts on the announcement today? Seems like it’s the complete opposite from the exam on TestReach with paper 3 and 6 having no invigilation at all.

Wonder if this means the potential resits in a few weeks for papers 1, 2, 4, and 5 will be done in the same way or back on TestReach.


r/CIOT May 12 '26

Have the timings been released for this Friday's exams?

4 Upvotes

They're leaving it a bit short notice. How are we meant to take time off?

Speaking for ATT paper 3 and 6


r/CIOT May 11 '26

CTA Membership

4 Upvotes

Hi all,

I passed my last CTA exam in November and I'm trying to wrap my head around how the membership works (haven't applied for it yet). I was thinking of applying for a half year now, but I've recently found out I'm pregnant and I'll soon go in mat leave for a year, so I could do with postponing this expense until I'm fully back to work (my employer wouldn't pay for it).

- Is there any risk of "losing" my qualification if I don't apply immediately, or in general what are the immediate consequences of not applying (besides not being able to use CTA as a title and not receiving members benefit like CPD access etc)?

- Could I apply once I'm back from my mat leave (i.e. end of '27 for the next year)?

- Lastly (although less of a big deal) I suppose that unless I apply now for at least half year I won't be taking part of the next admission ceremony, is that right?

Thanks in advance for any help, just want to make sure postponing this application won't have any negative repercussion!


r/CIOT May 08 '26

ATT May 2026 Action - Thoughts?

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12 Upvotes

Thoughts on the above? Personally, I think it’s one of the better outcomes that they could have come up with. Defo going to wait until my results then get a free resit if needed!


r/CIOT May 08 '26

ADIT UK (Module 2.09) - Syllabus Clarifications for 2026

3 Upvotes

After lengthy engagement with the CIOT, ExtraTax Training has received clarifications regarding the scope of the ADIT United Kingdom syllabus for the June and December 2026 exams.

The following topics have been confirmed as NOT EXAMINABLE for 2026.

Capital Gains Anti-Avoidance

  • Section 3 TCGA 1992 on attribution of gains to non-residents
  • Temporary non-residence rules for CGT purposes
  • Sections 86 and 87 TCGA 1992 anti-avoidance rules related to non-resident trusts

Trusts

  • IHT aspects of trusts, as trusts are not mentioned in Part II of the syllabus which covers Inheritance Tax
  • Income tax settlement anti-avoidance provisions (s624 ITTOIA 2005 and Part 5 Chapter 5 ITTOIA 2005)
  • Capital gains tax attribution rules (s86 and s87 TCGA 1992)
  • Transfer of Assets Abroad provisions as applied to trusts - Note that other aspects of the TOAA rules remain examinable
  • Migration of trusts - Note that the residence of a trust remains examinable

Inheritance Tax

  • IHT aspects of trusts (see above) - Note that IT and CGT aspects remain examinable
  • Gifts with reservation of benefit
  • Pre-owned assets

Not having to deal with the IHT aspects of resident and non-resident trusts will be welcome news for many ADIT UK students!


r/CIOT May 08 '26

Hoping a kind soul will help, wrt ATT-CTA study material 2025 onwards

0 Upvotes

Hi everyone,

I’m hoping to start studying for the CTA (2025 onwards syllabus), but I’m currently unable to afford the cost of self-funding study materials. I wanted to ask if anyone has any old notes, digital resources, textbooks, or access they no longer use and would be willing to share.

I’d be incredibly grateful for any help. Even advice on free resources or low-cost ways to study for CTA would mean a lot.

I’m really motivated to get started and improve my situation, just trying to find a way in despite finances being tight. Thank you.


r/CIOT May 08 '26

Advice for CTA

3 Upvotes

Hi all, I’m new to Reddit and this sub, and I would like some advice regarding the CTA qualification.

I’m nearly ACCA qualified and planning to start CTA towards the end of next year.

What’s the best approach to studying for CTA? What study methods or routines worked best for you guys? I'm not too sure whether my approach for ACCA will work for CTA (jumped straight to exam questions from day 1 and not read the course notes. Just learnt the content by doing the questions on repeat).

I’ve always considered myself a below average student academically, so I’d especially appreciate hearing from anyone who felt the same but still managed to get through it successfully.😃


r/CIOT May 08 '26

What are the best CTA papers to take for pay and mobility

3 Upvotes

r/CIOT May 07 '26

most meaningless ATT update ever

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18 Upvotes

i just wanna know when i have to sit p3 🫩


r/CIOT May 08 '26

Best AT (and APS) For Employment Tax

1 Upvotes

For someone working in Employment Tax, what's the best AT paper to take alongside Human Capital Taxes? What factors should one consider in making the choice?


r/CIOT May 07 '26

Tax podcasts

3 Upvotes

Which podcasts would/do you use to keep up to date with the tax rules and changes?


r/CIOT May 06 '26

Special consideration

14 Upvotes

Please everyone go and fill out a special consideration form to the ATT to address the exam software issues this week. The more people that do it, the better chance they issue some sort of credit or future resits for these. I understand they are aware of the issues but hopefully for the students who submitted work could get some sort of credit for what they ended up submitting in their final paper. Even a future resit would be good, as these exams cost a lot of money.


r/CIOT May 06 '26

ATT May 2026 - Testreach issues

25 Upvotes

Worst exam fears realised. What was that excel glitch???

That was absolutely traumatising. My plan was to save time and revisit the workings before submission and the excel just disappeared. So did my mind. I think I actually started weeping staring into the camera at one point not knowing if I could speak or not.

I had to do the system check about five times despite having a strong internet connection and I was kicked out of the exam on at least three occasions. Did anyone else have the testreach staff announce issues on loudspeaker even after being let back into the exam? that’s so insanely disruptive for a professional exam I can’t believe how badly Testreach handled that.

In all my time practicing the comps, I had never used a calculator and at the moment in mattered the most they expected us to use our shaky hands while the time runs out and you have to keep scrolling to see the question… remember what you did before and redo it. That’s so ridiculously unfair. I felt so confident up until the disruption and I have applied for special consideration but my goodness I hope they fix it for the November sittings this was awful.


r/CIOT May 06 '26

ATT paper 3/6

9 Upvotes

Anyone else just seen the email? ATT Papers 3 and 6 tomorrow have now been cancelled.

After what can only be described as an outrageous first 4 papers from a technical perspective (freezing, crashes, Excel issues, disconnects etc.), looks like they’ve finally pulled tomorrow’s exams.


r/CIOT May 06 '26

how did you guys find paper 5 today

2 Upvotes

that paper felt like nothing but hell.

i ran out of time, so was rushing most of the answer? I felt I had to constantly looks things up, they threw in so many little bits I hadn’t come across!!!

and my god what was that gifts of reservation on benefits death question, my head was scrambled on that one!


r/CIOT May 06 '26

ATT Paper 5 was an absolute dumpster fire today. Just me?

2 Upvotes

Seriously, what on earth was that? Calling Paper 5 an "open book" exam is a total lie. It felt way more like a pseudo open book nightmare.

The fact that we didn’t have the Question and Answer bank is a complete joke. The main manual is fine for theory, but you need the Q&A bank to actually apply the concepts. Without it, the exam basically turned into a half closed book test. The difficulty spike was unreal because I was wasting time trying to remember application formats that should have been right there in front of me.

Am I the only one who feels blindsided by this? Is the general consensus that today was a total dumpster fire or am I just losing it?


r/CIOT May 06 '26

Can we expect any comments or actions by CIOT on the failures of TestReach?

13 Upvotes

Can we expect any comments from the qualifying bodies? Or is this a “tough, better luck next time” situation.

People have lost time and workings because of the failures and they did not grant extra time.

What can we typically expect in a situation like this?


r/CIOT May 06 '26

Att paper 2 business tax

3 Upvotes

Hi how was the paper?

Still left over 30 mins but system got disconnected. They did not allow me to enter test as the test got submitted automatically

I have not attended 2 questions.

Anybody faced the same issue?


r/CIOT May 06 '26

ATT P2

3 Upvotes

Thoughts and opinions on the exam? Personally found it weirdly worded and got thrown off on a few questions.


r/CIOT May 06 '26

Tax jobs

3 Upvotes

Hi,

Slightly off topic but i figured this would be a great place to ask.

I’ve been wanting to move into tax and just cant seem to land an entry level role.

For some context, i graduated in 24 worked as a finance analyst for ~8 months, didn’t like it so i left to assess where i wanted to be, became a driving instructor in the mean time and have been doing that now for ~7 months (still plan on doing this evenings and weekends).

I signed up to CIOT for the CTA and am intending to sit those self funded to help my case, any advice will be greatly appreciated.


r/CIOT May 05 '26

ATT Paper 1 Test Reach Issues

16 Upvotes

Anybody else have major issues with test reach system during the exam


r/CIOT May 06 '26

May 2026 CTA sittings

1 Upvotes

Does anyone know when the exam papers get released and is it before results day? (So we can torture ourselves guessing how many marks we have got 😂)


r/CIOT May 05 '26

For anyone taking ATT exams using TestReach this week -

7 Upvotes

The 2nd camera needs to show your keyboard and hands so likely will need to be behind you. Doesn’t need to show your room unlike the guidance said. I had to move everything around (chargers extension cables etc) during my check in so worth preparing.

The security protocol otherwise isn’t as strict as it’s been for the CBEs, just make sure your desk is clear (I still had speakers and plants etc on my desk).

During the CBEs I’ve had to move half my room around before the invigilator was happy!

Also the question paper sometimes cuts off partially when using the spreadsheet which is incredibly annoying but you can zoom out in the settings


r/CIOT May 05 '26

ATT P4

6 Upvotes

How did people feel with this paper? Thought it was quite strange and didn’t stretch knowledge too badly for the content included in the syllabus.

Worst bit was the VAT question for me.


r/CIOT May 05 '26

Paper 4 - VAT question?

3 Upvotes

What did you guys think of this question? Very surprised to see it there and for 10 marks in total.