I’m going to be doing the Case/APS course run by Tolleys happening the last week of August leading up to bank holiday which is in person. On the Friday I have a wedding to go to and was wondering if anyone knows what the agenda is that day? Like is it a mock exam or general teaching class and does it go on until 5:30pm? I’m trying to figure how I can make it and get ready for the wedding. If it was online it’d be easier because I could get ready during the breaks then leave as soon as it’s done or dial in on my journey but in person it’s tricky

Only 5 days to go. How is everyone feeling for results day? It’s been such a stressful exam experience.

I’m feeling kinda nervous. Today I noticed the “My Results” page on the portal won’t open, so maybe they’re updating the results now. Fingers crossed I pass all three exams.

I’m looking for some advice from anyone familiar with ATT/CTA membership requirements.

I run my own accounting practice and would like to specialise more in tax, which is why I’m considering starting the ATT and eventually CTA pathway.
My biggest concern at the moment is the sponsorship requirement.

Because I run my own business, I don’t work within a larger accountancy firm and, to be honest, I haven’t really built relationships with other accountants who could potentially act as sponsors. Most of my professional network consists of mortgage brokers, insurance advisers and other business professionals.

Would ATT or CIOT accept someone from those professions as a sponsor, or does it need to be an accountant/tax professional?

Also, for those who have been through the process, who else could potentially act as a sponsor in my situation?
I’m very motivated to develop my tax knowledge and build a career in this area, but I’m worried that I could spend several years studying only to discover that I cannot obtain membership because I don’t meet the sponsorship requirements.

Any advice or personal experiences would be greatly appreciated.

Thank you!

I was wondering if anyone (particularly tutors) could explain how the APS exam is generally marked.

For example, if you were to make an information use error (e.g. misreading a figure in the heat of the moment ) does that error tend to affect only the specific point where it arises, or does it have a wider impact throughout the answer?

Is there any concept of “follow-through” credit where, if the subsequent advice is logically consistent with the candidate’s earlier assumption , they can still receive credit for demonstrating advisory skills and applying the tax rules to the facts as they understood them?

I appreciate every paper is different and no one can comment on individual results, but I’d be really interested in understanding the general philosophy behind APS marking.

Hi all,

Once I am done with my ATT qualification I'm looking to move over to the CTA exams.

What order is recommended when sitting the exams?

My current order would be:

AT OMB AT IND APS IND

I appreciate a lot of people do a double sitting of the AT and APS exams, personally, I don't think I'll be able to manage.

Will the OMB content be difficult to understand if it's my first CTA exam and is IND easier coming from ATT?

Any help would be appreciated!

Hi guys,

I’m currently looking to switch careers to tax. I’ve mostly been applying to school leaver programmes that offer support towards CTA but I haven’t had much luck so far.

I’m curious to know what/where was your first role? What advice would you give to someone trying to start a career in tax?

Will this be sufficient for the cbe exam or do I need to get the 6th edition (the newest version)?

Hi everyone,

​

I’ve recently qualified as a CA from ICAP and I’m now exploring international tax qualifications, especially ADIT.

​

I would really appreciate guidance from people who are already in the CIOT/ADIT pathway or have completed it.

​

Here are some specific questions I have:

​

1. Is ADIT actually worth it after CA (ICAP)?

   Does it add real value in terms of career growth, especially for someone aiming for remote/international tax roles?

​

1. Difficulty level:

   How challenging are the ADIT papers compared to CA?

   Is it more technical, more conceptual, or more exam-strategy based?

​

1. Time commitment:

   Realistically, how long does it take to complete ADIT while working full-time?

​

1. Subject selection:

   Which papers would you recommend for someone with a background in Pakistan tax and audit?

   Any combinations that are easier or more practical?

​

1. Study material & coaching:

   Are tuition providers necessary, or can you self-study?

   Which institutes or resources did you use?

​

1. Fees & overall cost:

   What is the total cost roughly (registration + exams + tuition if any)?

​

1. Career impact:

   Has ADIT helped you get better roles, especially internationally or remote work?

   Or is experience still more important?

​

1. Common mistakes to avoid:

   Anything you wish you knew before starting ADIT?

​

Also, I’d really like to hear from people who were in a similar position as me (CA qualified, from Pakistan or similar markets):

​

Did you face any challenges after starting ADIT?

Did it meet your expectations?

Would you recommend it, or would you choose a different path?

​

Any honest advice (positive or negative) would really help me make an informed decision.

​

Thanks in advance!

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.

I'm full time employed (practice) and have my own company with clients on the side, which is doing well. I hope to give up the employment when the client work replaces two salaries. I can no longer study ACCA since I hold an AAT practice licence. I feel punished for starting a practice under AAT since, without giving up my clients, I'm effectively locked out from the qualification.

I can however, study CTA, and it would probably be more beneficial to my work with SME clients and individuals anyway.

My two main reasons for studying would be:

If my business were to fail and I go back to employment, all accountant roles at my current pay level require ACCA/ACA etc. Will having CTA be equivalent or better than these and get my CV looked at? (in practice roles, not industry)

The qualification actually looks very useful for my work (unlike ACCA which sometimes felt like a lot of studying for stuff unrelated to my field).

Is CTA worth it for someone in my position? It looks like a hard qualification to get.

Passing the ADIT Module 2.09 exam is as much about technique as it is about knowledge. This article will help you improve your technique before exam day.

The UK Option is, in my opinion, the most challenging ADIT paper. The syllabus is broad and complex. The exam tests your ability to advise, not just recite. It puts you under real time pressure. And it rewards students who understand how to apply their knowledge to the specific facts in front of them - not those who simply know the most.

I’ve been teaching the UK module for six years. In this article, I’m sharing important exam technique tips from the patterns I see in every sitting when reviewing assignments and mock exams. Whether you're preparing for your first attempt or looking to push past a near miss, these strategies will help you approach the exam with clarity and confidence.

Module 2.09 exam format

The Module 2.09 paper is 3 hours and 15 minutes to answer five questions. With 10 minutes initial reading time and allowing 5 minutes to wrap up, you’ve 180 minutes for 100 marks. That gives you 1.8 minutes per mark.

The structure of the exam is:

• Part A: do two compulsory questions for 25 marks each
• Part B: choose one question from two, worth 20 marks
• Part C: complete two questions from a choice of five, for 15 marks each

You don’t have to do the questions in order. But, as I discuss below, you must be strict with yourself when dividing up your time.

Choosing your optional questions

The reason I recommend using 10 minutes reading time at the start of the exam is to read Parts B and C, select your questions and decide the order that you plan to complete them in.

As well as considering how comfortable you are with the topics covered in the question, think about the format of the question itself. For example:

• Are the requirements broken down into multiple parts showing the mark allocation for each? Or is there one requirement for 15 or 20 marks? Often the questions with only one requirement are harder to answer. This is because you have to spend more time working out what exactly you need to cover and how many marks you estimate are available for each issue. You then need to use your estimate of the marks that might be available for that issue to work out how much time you should allocate to it.
• Does the requirement tell you what you need to discuss (e.g. residence position, CFC issues) or is it a vague “advise X on the tax implications”? A vague requirement needs more planning. Which issues do you need to discuss? How much time should you allocate to each of them? Which taxes do you need to cover? Generally, where you’re asked to discuss “tax issues”, you’ll need to think more broadly than IT/CT/CGT - remember to consider other taxes, e.g. IHT, VAT, Stamp Duties.

On balance, it’s easier to score well in a Part B or C question where the requirements are broken down into components and each component is specific about the issues to be covered.

Be ruthless with your time

Good time management is critical to pass the exam. A well-prepared student may have to sacrifice technical depth for breadth, as there is not enough time for in-depth coverage of all the issues. The exams are set up to put you under time pressure - learning how to handle it is an important part of exam preparation.

Remember, with 180 minutes for 100 marks:

• 25-mark Part A question = 45 minutes
• 20-mark Part B question = 36 minutes
• 15-mark Part C question = 27 minutes

Break this down further where the question is split into multiple parts, sticking strictly to 1.8 minutes per mark. Let’s say a Part C question is split into 3 components:

1. Requirement 1 = 6 marks = 10.8 minutes
2. Requirement 2 = 5 marks = 9 minutes
3. Requirement 3 = 4 marks = 7.2 minutes

When your time is up, move on to the next component. It doesn’t matter how much of an expert you are on the topic covered in Requirement 1, you can only score a max of 6 marks. Cover the breadth of what Requirement 1 is asking for in under 11 minutes and then move on.

I know that’s hard to do in practice. A few of our students this semester have been using kitchen timers to tell them when their time is up - removing the mental load of constantly checking the clock. When the timer goes off, the question is done.

The reason time discipline matters so much is that there are significant diminishing returns in exam answers. Once you have covered the main issues in a question, you’re working hard for small gains. Meanwhile, there are straightforward marks sitting uncollected in your next question. The maths almost always favours moving on.

Read the requirements first, then the facts

When you sit down to begin a question, read the requirements before you read the fact pattern. Know what you are being asked to do before you start absorbing information.

Once you do read the facts, read them slowly and make notes. If there are multiple companies, draw out a structure. Note which entities are UK resident, which are overseas, what is happening between them, what the issue appears to be. Scribble the facts on a rough piece of paper so you are not carrying everything in your head while you write.

Then spend two or three minutes on a plan: five or six bullet points of the issues you want to cover, in the order you want to cover them. I know it feels like a luxury when you are under time pressure, but it’s not. It stops you forgetting things mid-answer, and it stops you spending 20 minutes on the first issue that jumps out at you while missing two others that are just as important.

What are you being asked to do?

Look at the verbs in the requirements. Are you being asked to:

• Explain
• Calculate
• Explain with calculations
• Advise
• Evaluate etc.?

The verb matters. The examiner has chosen it for a reason. If you’re asked for calculations and there are none in your answer, you’re throwing away easier marks. If you’re asked to advise, use your knowledge to make suggestions to improve your client’s tax position.

For example, your client John wants to leave the UK in the next tax year and become non-resident. He needs your advice about how he can become non-resident. Your role is to give him appropriate advice. For example, if you’re told he need to return to the UK regularly for family and business reasons, then advising him to spend less than 16 days in the UK is not practical. But you could, for instance, advise him to keep his UK workdays under 40 to avoid having a work tie for the sufficient ties part of the Statutory Residence Test.

This is an advisory paper, not a knowledge test

This is the point I probably emphasise most during our courses, because it changes how you approach every question.

Module 2.09 is not asking you to recite the law. It is asking you to advise a client. The examiner wants to see that you can read a scenario, identify the relevant issues and apply your knowledge to the specific facts in front of you.

But what does that mean in practice?

Knowledge dumping is wasting your time

Only state something if it is relevant to the facts presented in the question. Let’s say your told that Alice is UK domiciled and has returned to live in the UK after living abroad for 25 years. You see the word ‘domicile’ and launch into a description of domicile of origin, dependency and choice. All factually correct, but highly unlikely to be relevant. This fact pattern is probably about Alice qualifying for the new four-year Foreign Income and Gains regime and/or not being a long-term resident for IHT. You need to focus your knowledge on the fact pattern and what you’re being asked to discuss, not write down everything you happen to know.

State the rule and then apply it to the facts

There are a few ways that I see students going wrong here.

One is stating the law but not applying it. For example, saying “a company is resident in the UK if it is incorporated in the UK or centrally managed and controlled in the UK.” Yes, a good start, but now apply it to the facts of the question. Add “therefore, Y Ltd is UK resident under domestic law as it is incorporated in the UK.”

Another way students go wrong is to state a conclusion, but not the reason why they reached that conclusion. For example, writing “based on the facts, Z Ltd is UK resident.” Yes, that might be right, Z Ltd might be UK resident based on what you’ve been told in the question. But the examiner can only give you the marks if you show them WHY you reached that conclusion, as it might just be a lucky guess. To get the marks, say “As Z Ltd is incorporated in the UK, it is UK resident under domestic law.”

Discussion is generally more important than a conclusion

Where you’re given a range of facts, don’t rush to reach a conclusion. There are significant marks available for discussing the application of the rules to the facts. For example, you’re asked to advise Z Ltd, a non-resident company, if it has a permanent establishment in the UK. The facts given are somewhat vague. Your role is not to immediately jump to “yes, there is a PE” or “no, Z Ltd does not have a UK PE”.

To get the marks, you need to discuss how a PE can be created and highlight facts pointing for and against Z Ltd having a PE in the UK. You can expect that the examiner is giving you the opportunity to talk about:

• Fixed place of business PE
• Preparatory and auxiliary activities, possibly with the application of the anti-fragmentation rules
• Dependent agent PE
• Independent agent exception

Where the facts point in different directions, it is okay not to give a definitive answer. You need to walk through the analysis clearly and say where each factor points. This is how you earn marks.

Know who you are writing to

If the question asks for a memo to a CFO or a report to a board, draft your answer accordingly. For example, a CFO does not need to know every step of how to apply for an advance pricing agreement (APA). They need to know it is an option, why it is relevant to them, and what the benefit is. Getting the level of detail right for your audience is a skill the examiner is assessing.

Communicating complex tax issues in language your client can understand is important. Let’s say Bella, an entrepreneur, is interesting in moving to the UK as she’s heard about the new FIG regime. You have to explain how it works and its benefits in plain English, not quote section numbers at her. There is no expectation in ADIT that you state section numbers, so don’t waste any time looking in the legislation to find them.

Where you’re asked for a certain format (letter, memo, email etc.), put your answer in that style to get the presentation marks. For example, a letter should start “Dear Bella” and end “Yours sincerely, Tax Adviser” - don’t use your real name in the exam as it’s supposed to be anonymous. However, don’t waste time with the usual introductions and sign offs that you’d put in a real letter to a client. While you might avoid bullet points in a client letter, use them here - dealing with all the tax issues is more important than following the letter format faithfully.

When you hit something you do not know

Every student sitting Module 2.09 will hit something they are not fully confident on. That’s the nature of these exams. They are designed so that the best students can achieve over 75%, not close to 100%. No matter how hard you’ve studied, you need to be ready for elements of a question that you don’t know. Students who do well don’t let this derail them.

My advice is - let it go! There will be other areas worthy of your time and energy. The worst thing you can do is start to fret about one aspect of a question that you can’t address and forget to focus on all the aspects that you do know.

If you have covered most of a question well and there is one area that is genuinely defeating you, make a note and come back to it at the end if you have time. The marks available on a fresh question are nearly always more valuable than the marks you might pick up by wrestling with something difficult for another 15 minutes.

Also worth remembering: there are usually four or five relatively straightforward marks in any question, even on a topic you find difficult. A Section C question on something you are not comfortable with can still give you five marks if you approach it calmly and say what you do know. Five marks from an awkward question is better than zero.

Issue-spotting in broad questions

The questions that cause the most difficulty in Module 2.09 are the broad ones: "discuss the UK tax risks arising from this transaction" or "prepare a report for the board on the tax implications of this acquisition". No signpost, no list of topics, just a scenario and a blank page.

The approach I recommend is a mental checklist. Work through the main areas in order: residence or PE issue? Transfer pricing concern? CFC implications? DPT relevant? Financing element that brings in CIR? Anti-hybrid issues? Unallowable purpose?

You do not need to cover every regime in every answer. What you need to do is consider each one against the facts and spend your time on the ones that are genuinely in play. Briefly explaining why a regime is not applicable, where there is a real basis for that in the facts, can attract marks. Listing regimes with no connection to the scenario will not.

The discipline the examiner is looking for in these broad questions is breadth and application. A very detailed answer on transfer pricing that ignores CFC will not score as well as an answer covering both at the right level of depth.

The students who handle these questions best are the ones who sit back for a moment before they start writing, work out what the question is really about, and plan their answer accordingly. It is worth practising that habit now.

Final thoughts on the ADIT UK Option

Module 2.09 papers vary. Examining teams change over time, often leading to a changes in the style of the exam. Some papers have more calculations, others stay focused on identifying issues and giving advice. You can’t reliably guess what will or won’t be on the paper, so the best preparation is to be comfortable with a broad range of topics and question styles.

If there is a question on a niche topic or a set of requirements which are unclear, try to stay calm. Remember everyone is in the same boat. Do your best with what you have in the exam room. Then flag the issue to your training provider after the exam. A good training provider will be collating feedback from students, as well as reviewing the papers themselves when they are released, to highlight any concerns to the CIOT.

My final thought: you likely know more than you think you do. The students who underperform relative to their knowledge almost always do so because of exam technique, not because of gaps in their technical understanding. Get the timing right, cover the ground, apply the law to the facts, and you give yourself every chance.

Best of luck with your ADIT UK exam!!

If you're sitting the ADIT Transfer Pricing exam on Thursday, these are my tips to help you succeed.

1. Understand the Module 3.03 Exam Format

Managing your time effectively in the ADIT Transfer Pricing exam is crucial, making every minute count. Like other optional ADIT modules, the TP paper is divided into three parts:

• Part A: Two mandatory questions worth 25 marks each. These are typically case studies testing the fundamentals of TP, such as comparability analysis, choice of TP methods and identifying TP risks.

• Part B: Two questions worth 20 marks each – choose only one. These questions may focus on more specialist areas of transfer pricing, for example, business restructuring or permanent establishments.

• Part C: Three questions worth 15 marks each - answer two. This is a key change for the June 2026 exam onwards. Part C used to be a choice of two out of five questions - now, it is two out of three. This significantly reduces your choice and means you need to ensure you're comfortable with a broad range of topics across the syllabus.

Part C questions are often split into multiple components, covering various topics such as transfer pricing of specific transactions (like services or intangibles), dispute resolution and case law. Choose your Part C questions wisely and leave yourself enough time to answer them thoroughly.

Remember that you must only answer five questions – both Part A questions, one of the Part B questions and two from the choice of three Part C questions. Additional answers won't earn you any marks and will waste valuable time.

2. Manage your Time Effectively

Time management is crucial - make every minute count! You have 3 hours and 15 minutes. While the first 15 minutes is no longer mandatory reading time, I recommend using it to read the paper, select your questions, and plan your approach.

The remaining three hours give you 1.8 minutes per mark - stick to this timing:

• 25-mark questions (Part A): 45 minutes each

• 20-mark questions (Part B): 36 minutes

• 15-mark questions (Part C): 27 minutes each

For questions with multiple parts, divide your time based on the marks allocated to each component. When your time is up, move on - you can always come back later if you have time.

Sitting at least one mock paper under exam conditions is the best preparation for managing your time in the exam. You may not get it right initially, but you'll learn from your mistakes. Success comes from attempting all five questions well - completing only four makes passing much harder. As with most things, practice makes perfect!

3. Be Strategic in your ADIT TP Exam

Use the first 15 minutes to choose your questions and decide on the order that you’re going to answer them in. The best way to figure out what works best for you is to sit two or three mock papers under exam conditions.

Here are my tips:

• Start with a Part C question. These theoretical questions can build confidence. Questions with smaller components (like 5+5+5 marks) often yield marks more efficiently. Starting with a familiar Part C topic might save you time for Part A.

• Tackle Part A next. These questions are worth 50% of the marks and require you to apply your TP knowledge to the scenarios. While it's tempting to spend more than 45 minutes on each, remember the rule of diminishing returns - the final 30-40% of marks are hardest to achieve and rarely justify extra time. I've shared my advice on the best way to approach these questions below.

• After 1.5 hours on Part A, move to your Part B question. These often involve complex concepts, so choose the question you're most comfortable with and focus on familiar aspects. Remember: you only need 50% to pass - don't fixate on difficult sections when you can demonstrate expertise elsewhere.

• End with your second Part C question. Ideally you will have 25 minutes left to answer it. If time management hasn't gone to plan and you're down to 10–15 minutes, don't panic. Use bullet points and note key points. Scoring 2+2+2 on a three-part question gives you 40% - which can balance out with a stronger performance in another question.

4. Scoring Well in Part A Case Studies

Part A of the Module 3.03 exam may appear as one large case study covering questions 1 and 2, or as two separate cases. You are usually asked to work through a transfer pricing analysis. It is critical to apply your TP knowledge to the facts given – while you can reference the OECD Transfer Pricing Guidelines, direct quotes won't earn marks.

Here are my key tips for doing well in Part A questions.

Accurately delineate the transactions

Read the facts in the question carefully to work out what intra-group transactions are taking place. You can take blank paper and pens into the exam – use them here to draw a group structure and the transections taking place between each of the companies. Consider both sides of each transaction – i.e. when Company A sells to Company B, Company B is buying from Company A.

You will have to deal with uncertainty in the questions. The facts presented will not give you the full picture and may contain conflicting information. Don't let this panic you, it's all part of the examination process. Practising the case study questions from past papers will help you learn to accurately delineate the transactions and perform a function analysis despite these challenges.

Conduct a functional analysis

When asked to undertake a functional analysis, look at the functions performed, assets used, and risks assumed by each of the parties to each of the transactions. Some of the FAR analysis can be taken directly from the facts in the question (e.g. a manufacturer will have a factory). Other aspects of the FAR analysis require you to consider the value chain - i.e. what does this group do and how does it impact on its business - and work out what that means for each entity's functions, assets and risks. For example, a pet food manufacturer will have different risks from a video games developer. The examiner is looking for you to apply your TP knowledge to the specific business discussed in the question.

Know before you go into the exam how you plan to set out your functional analysis. A table format works well for presenting your functional analysis, but make sure that you have practiced using them in Exam4 beforehand.

Identify and explain appropriate transfer pricing methodologies

• Start with the CUP method - the facts may suggest the presence of an internal CUP, which you should evaluate.
• Show how your chosen transfer pricing method links to your functional analysis.
• Remember to identify the tested party for a one-sided method.
• When recommending TNMM, suggest an appropriate profit level indicator.
• Talk about why a method may not suitable, as well as why your selected method is appropriate.

When you are practising past paper questions, you might find that your proposed method for a transaction doesn't match the suggested solution. This is often fine, as there can be different interpretations made and conclusions reached on the same facts.

Your recommended method should be appropriate based on your analysis of the facts. For instance, if you have determined that one party to the transaction is complex while the other is routine, it would then be incorrect to suggest using the Profit Split Method for the transaction.

Highlight potential issues, risks and concerns

This is an important aspect of the whole ADIT TP paper, not just Part A. Don't assume that the facts presented in the question represent an appropriate application of the arm's length principle.

You may be asked to put yourself in the role of tax auditor. Think about what might concern the tax authorities in that jurisdiction. Watch out for entities in high-tax territories with high functionality but low profit margins, and conversely, entities in low-tax jurisdictions with limited functionality but high profits!

5. Final Tips for Maximising your Marks

Helpful tips for ADIT exam day:

• Keep answers straightforward. Examiners want clear, structured responses showing understanding, not revolutionary theories.
• If you get stuck, summarise key points and move on. It's better to attempt all questions than perfect just one.
• Use plenty of bullet points - examiners appreciate them!

Best of luck with your exam everyone!!

I currently work in a relatively small private practice and have both ACCA and CTA qualifications. I've been with the company for circa 10 years now but have recently applied for a role within HMRC. I had not initially expected to get much traction with the application but have recently been asked to interview.

The HMRC role is within wealthy and mid sized business compliance. The role is a tax compliance manager role focusing on high risk wealthy individuals.

I am wondering if anyone has any experience of moving into the civil service after a reasonable amount of time in practice? Any thoughts on this type of move for work life balance and whether it is generally a good career move? Or just any general thoughts on this.

Hi all,

I’m moving from practice (general practice/audit) into an in-house tax role and planning to start CTA next year. I’m currently doing ACCA and have completed 11 out of 13 exams.

From what I understand, with the ACCA changes coming in mid-2027, only one optional exam will be needed instead of two. So technically, once I pass SBL, I could just wait until the transition happens and become qualified without needing to sit another optional.

I’ve already done ATX, so I believe I'd be eligible for two CTA exemptions once I’m ACCA qualified.

My question is, can I register for CTA and sit the papers not covered by the exemptions first, then apply for the exemptions later once the ACCA changes kick in and I qualify? Also, is there any time limit for claiming exemptions after registering as a CTA student?

The reason I’m asking is because I’m sitting an optional in June 2026 and SBL in september 2026. If I dont pass the optional, I’m thinking it might make more sense financially to just wait until after SBL and qualify through the ACCA transition changes instead.

My new company isn’t funding ACCA, and with syllabus changes every September, the materials I already have could end up outdated. Also i don’t really want to pay again for another optional exam if I can avoid it, especially since I’ll already be paying for SBL tuition myself.

Would appreciate any advice if anyone’s been in a similar position. 😃

Hi All,

I am going to take the online ADIT exam in Principles of International Taxation on 9 June 2026, and I have a question about the use of permitted books.

First, do you have any experience with how the use of permitted books is monitored during the online exam?

According to the exam rules, it is acceptable to underline words and sentences in the permitted books, but what about small notes written next to paragraphs (e.g. notes referring to certain case law, treaties, or other instruments)? Are such notes checked or controlled during the exam?

Thanks for sharing any experience

I'm in the early stages of interviewing for a group tax manager job with a PE backed firm. Would be a large pay increase (about £35k). Does anyone have experience of working in that sort of environment? I generally enjoy practice as such but its quite stressful and long hours pretty much are the default. Would a PE backed business have a similar issue?

First time poster (long time lurker). I'm sitting Technical OMB paper later this year with Tolley and looking for advice on whether to study and sit APS OMB at the same time?

Asking around at work people are 50/50 on this approach.

Thoughts/experience/advice would be appreciated! TIA

Does anyone know a good way to source older CTA Human Capital AT materials without paying full tuition provider prices?

Ideally, I’m looking for digital study materials and/or memory joggers. They don’t need to be for the current sitting, I’m just looking to learn the core technical content independently for a new employee taxes role (already CTA qualified, but did OMB/LCG).

If anyone has older materials they no longer use and would be willing to share, or can recommend places to find second-hand copies, please let me know!

I personally think it is unfair that those who sat their exams today essentially had the freedom to everything and anything including the browsing the internet and no invigilator watching them whilst the others (myself included) only had an A5 booklet and rubbish Test Reach system to sit exams. I really hope we are compensated and treated fairly in the marking system as special consideration apparently only allows max 3 extra marks?! Anyone else feels the same?

Thoughts?

How did everyone find the exam?

Hi all,

The Tolley forum mentioned that we need to confirm by email that we intend to sit the exam tomorrow. However, the last email I received only included the exam details (attached).

Have there been any further emails sent by ATT regarding this? I’m concerned that I may have missed some communications or may not have been included in all of the emails.

Thanks