CTA Syllabus
The Chartered Institute of Taxation's CTA qualification has a modular structure of four levels and six exams in total.
The CTA qualification will:
- Allow you to take two exams to each sitting, or fast track all four papers
- Give greater flexibility in choosing the topics you want to study
- Assesses candidates by computer based assessments in the early stages of the qualification, giving you more time to focus on the core areas of taxation
The qualification will encompasses four levels (see new structure diagram below).
- E-assessment
- Awareness
- Advisory
- Application & Interaction
E-Assessments
The E-Assessment modules are:
- Ethics
- Law
These are examined via computer based exams (one hour per module).
For guidance on computer based testing and how it works for the Chartered Tax Adviser exams, visit the CIOT website.
Awareness level
The Awareness modules are:
- Corporation Tax
- VAT
- Taxation of Individuals
- Taxation of Owner Managed Businesses
- IHT, Trusts and Estates
One paper is to be taken at Awareness level. This will be examined via a three hour paper based exam. The exam will involve candidates answering questions on three out of the five modules. Modules answered at Awareness Level cannot be the same as those answered at Advisory level.
Advisory level
The Advisory modules are:
- Taxation of Individuals
- Advanced Corporation Tax
- Taxation of Owner Managed Businesses
- IHT, Trusts and Estates
Two papers are to be taken at Advisory level. These will be examined via paper based exams (three hours each).
Application and Interaction level
The Application and Interaction modules are:
- Taxation of Individuals, Trusts and Estates
- Taxation of Owner Managed Businesses
- Taxation of Companies
One paper is to be taken at this level. This will be examined via a three hour paper based exam, in the form of a case study. Candidates should choose one of the taxes covered at Advisory level.
