Key takeaways
- The Chartered Tax Adviser (CTA) qualification has seven exams: three computer-based exams and four written papers.
- The four written papers are the Awareness paper, two Advanced Technical papers and one Application and Professional Skills (APS) paper.
- The three computer-based exams are Principles of Accounting, Law, and Professional Responsibilities and Ethics, and all must be passed before the final CTA written paper.
- The 2026 fee is £238 for an Awareness or Advanced Technical paper and £289 for the APS paper, according to the ATT's published fees.
- Registration for the ATT CTA Tax Pathway costs £449 and lasts five years.
- CTA written papers sit twice a year, in May and November.
- CIOT membership needs the exams plus three years of relevant recent professional work experience.
The Chartered Tax Adviser (CTA) qualification has seven exams: three one-hour computer-based exams and four written tax papers. On 2026 fees, the exam entries alone come to about £1,400 before registration and tuition. You enter through the Chartered Institute of Taxation (CIOT), or through the Association of Taxation Technicians (ATT) if you are on the joint Tax Pathway.
How many CTA exams are there?
There are seven CTA exams on the standard structure. The ATT’s Tax Pathway guide and the main tuition providers set them out as follows.
| Exam | Type | Number |
|---|---|---|
| Principles of Accounting, Law, Professional Responsibilities and Ethics | Computer-based (CBE) | 3 |
| Awareness paper (three modules) | Written | 1 |
| Advanced Technical papers | Written | 2 |
| Application and Professional Skills (APS) | Written, case study | 1 |
You can claim exemption from some papers. The ATT notes that exemptions from Core knowledge papers stay valid indefinitely, and an exemption from a CTA written paper is charged at £238.
What does each paper cover?
Each paper tests a different level of skill.
- Awareness: broad knowledge across three modules you choose, such as VAT or inheritance tax. The modules must not overlap with your Advanced Technical subjects.
- Advanced Technical: in-depth papers in a specialism, such as owner-managed businesses, taxation of individuals, VAT or inheritance tax, trusts and estates.
- APS: one case study question in your specialism, where you give advice as you would to a client. BPP describes it as the paper most students find hardest.
- CBEs: one-hour exams in accounting principles, law, and professional ethics.
Passes on the Awareness, Advanced Technical and APS papers each stay valid for seven sittings, according to the ATT.
How much do CTA exams cost?
The 2026 fees on the ATT’s fees page are:
| Item | Fee (2026) |
|---|---|
| Tax Pathway registration (valid 5 years) | £449 |
| Awareness or Advanced Technical paper | £238 each |
| Application and Professional Skills paper | £289 |
| Exemption from a CTA written paper | £238 |
| Computer-based exam (ATT fee) | £127 |
| Late entry (ATT exams) | £125 extra |
| CIOT annual subscription once qualified | £452 |
CIOT membership entry is free if you join within three years of qualifying, or £197 after that.
Worked example: the Tax Pathway
A Tax Pathway student sits two ATT papers, then the CTA Awareness paper, three CBEs, two Advanced Technical papers and APS. On 2026 fees:
- registration: £449
- two ATT papers at £237: £474
- Awareness paper: £238
- three CBEs at £127: £381
- two Advanced Technical papers at £238: £476
- APS paper: £289
That totals £2,307 in fees if you pass every exam first time, before tuition. Resits cost the full fee again.
When are the exams?
CTA written papers sit twice a year, in May and November. For ATT papers, entry for May 2027 opens on 16 December and closes on the last day of February, with late entry to 19 March for an extra £125. The ATT says its 2026 exams were held remotely, not in exam halls.
We could not open the CIOT’s own CTA entry pages, so check the CTA paper dates, deadlines and how far ahead you must register with the CIOT before you enter.
How do you enter?
Enter in this order:
- Register as a student. Register with the CIOT for the direct route, or with the ATT for the Tax Pathway, well before your first exam.
- Plan your papers. Choose your Awareness modules and Advanced Technical specialisms so they do not overlap.
- Pass the CBEs. All three must be passed before you can enter the final written CTA paper.
- Enter each sitting online. Use your student portal during the entry window and pay the fee.
- Book access arrangements early. For November 2026 the ATT deadline was 21 September.
- Apply for membership. Once you pass, you need three years of relevant recent professional work experience to join the CIOT.
Which route suits you?
- If you are new to tax, the ATT CTA Tax Pathway lets you qualify as an ATT member part way through, which takes two years’ practical experience.
- If you already hold ATT, you may be exempt from the Awareness paper and can go straight to the Advanced Technical papers.
- If you are an ACA or ICAS CA student, a joint programme swaps some exams. ICAS says its CA CTA programme is changing to align with “proposed new CTA qualification updates coming in 2028”.
- If you want a wider accountancy qualification, compare it with ACA and ACCA first.
Our CTA qualification guide covers careers and pay, and how to become a tax adviser compares the routes in.
What is changing in 2028?
The CIOT is redesigning the CTA, with new exams expected from 2028. ICAS describes a new Tax Knowledge and Skills paper and one Advanced-level paper in its joint programme. We could not confirm the CIOT’s full transition rules from its own website, so if you start now, ask the CIOT which structure you will finish on. ACCA students face a similar switch; see ACCA’s 2027 changes.
Frequently asked questions
How many exams are in the CTA?
Seven: three computer-based exams (Principles of Accounting, Law, and Professional Responsibilities and Ethics) and four written papers (Awareness, two Advanced Technical and Application and Professional Skills).
How much does a CTA exam cost?
In 2026, an Awareness or Advanced Technical paper costs £238 and the Application and Professional Skills paper costs £289, according to the ATT’s fee schedule.
When can you sit CTA exams?
Twice a year, in May and November. Check the CIOT’s entry deadlines for each sitting.
Can you be exempt from CTA papers?
Yes, some papers can be exempted, for example the Awareness paper for ATT holders. An exemption from a CTA written paper costs £238.
How long does the CTA take?
The ATT says the Tax Pathway could take three to four years. You also need three years of relevant work experience for CIOT membership.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 6 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.