About the exam
ATT Qualification Exam structure
An independent guide to the current ATT Qualification, preserving both compulsory Certificate exams, all four possible option papers and all three compulsory computer-based examinations within one qualification slug.
Issuer and path
ATT Qualification Study Guide is administered through Association of Taxation Technicians (ATT). Check official resources before booking, retesting, or relying on a stale requirement.
Compulsory Certificate Exam — Paper 1 Personal Taxation
0 scored + 0 pretest
UK Income Tax, National Insurance, Capital Gains Tax, personal reliefs, residence, administration and ethical client work.
Compulsory Certificate Exam — Paper 2 Business Taxation
0 scored + 0 pretest
UK tax for unincorporated businesses and companies, including Income Tax, Corporation Tax, gains, NIC and VAT compliance.
Option — Paper 3 Business Compliance
0 scored + 0 pretest
Employer, payroll, business, corporation tax and VAT compliance for businesses and their owners.
Option — Paper 4 Corporate Taxation
0 scored + 0 pretest
Advanced tax issues across a company's lifecycle, its groups, overseas activities and owner transactions.
Option — Paper 5 Inheritance Tax, Trusts & Estates
0 scored + 0 pretest
Income Tax, Capital Gains Tax and Inheritance Tax for individuals, trusts, estates and beneficiaries.
Option — Paper 6 Value Added Tax
0 scored + 0 pretest
UK VAT liability, supplies, land, construction, cross-border transactions, schemes and administration.
Compulsory CBE — Law
50 scored + 0 pretest
The legal framework, partnerships, companies, business disposal, property, intellectual property, trusts, wills and intestacy.
Compulsory CBE — Professional Responsibilities & Ethics
50 scored + 0 pretest
ATT professional rules, client work, PCRT tax standards, ethical conduct and anti-money laundering obligations.
Compulsory CBE — Principles of Accounting
40 scored + 0 pretest
Financial statements, trial balances, adjustments, entity differences, company reporting, tax accounting and performance indicators.
Confirm the option, Finance Act and current manuals
Before entry, confirm Papers 1 and 2, exactly one option paper, all three CBE requirements, the Finance Act attached to the sitting and the current ATT manuals or official supplements. Check pass expiry and any exemption on the ATT dashboard.
Official Outline Coverage Map
Coverage is mapped to official outline item counts so content depth can be checked without hard-coding a single exam.
| Topic | Official outline items | Your questions | Your flashcards | Confidence |
|---|---|---|---|---|
| Income Charged to Income Tax | 0 | 18 | 5 | Priority |
| National Insurance, Pensions and Share Schemes | 0 | 14 | 5 | Priority |
| Capital Gains Tax and Individual Reliefs | 0 | 16 | 5 | Priority |
| Investment and Venture Capital Reliefs | 0 | 13 | 5 | Good |
| Residence and Overseas Issues for Individuals | 0 | 13 | 5 | Priority |
| Personal Tax Administration, Ethics and Communication | 0 | 14 | 5 | Strong |
| Unincorporated Business Profits | 0 | 17 | 5 | Priority |
| Trading Losses and National Insurance | 0 | 13 | 5 | Priority |
| Business Disposals and Capital Gains | 0 | 14 | 5 | Priority |
| Company Profits, Gains and Losses | 0 | 20 | 5 | Priority |
| VAT Compliance for Businesses | 0 | 10 | 5 | Priority |
| Business Tax Administration, Accounting and Ethics | 0 | 14 | 5 | Strong |
| Employment Income and PAYE | 0 | 12 | 5 | Priority |
| Employee Share Schemes | 0 | 10 | 5 | Good |
| Payroll, National Insurance and Construction Industry Scheme | 0 | 10 | 5 | Priority |
| VAT Liabilities and Administration | 0 | 10 | 5 | Priority |
| Unincorporated and Company Compliance | 0 | 10 | 5 | Priority |
| Status, Administration and Ethical Compliance | 0 | 13 | 5 | Strong |
| Corporate Taxable Profits | 0 | 14 | 5 | Priority |
| Corporate Gains and Owner Reliefs | 0 | 11 | 5 | Priority |
| Corporate Losses and Research Reliefs | 0 | 10 | 5 | Priority |
| Groups of Companies | 0 | 10 | 5 | Priority |
| Overseas Issues, Incorporation and Profit Extraction | 0 | 12 | 5 | Priority |
| Corporate Administration, Ethics and Communication | 0 | 8 | 5 | Strong |
| Income Tax for Trusts and Estates | 0 | 12 | 5 | Priority |
| Distributions and Special Income Rules | 0 | 10 | 5 | Good |
| Capital Gains Tax for Trusts and Estates | 0 | 12 | 5 | Priority |
| Lifetime Inheritance Tax | 0 | 11 | 5 | Priority |
| Death Estate and Trust Inheritance Tax | 0 | 12 | 5 | Priority |
| Trust and Estate Administration, Ethics and Communication | 0 | 8 | 5 | Strong |
| VAT Scope, Taxable Person and Supplies | 0 | 12 | 5 | Priority |
| Place, Time and Value of Supply | 0 | 10 | 5 | Priority |
| Land, Buildings and Construction Services | 0 | 11 | 5 | Priority |
| Overseas Goods and Services | 0 | 11 | 5 | Priority |
| Input Tax, Partial Exemption and Adjustments | 0 | 10 | 5 | Priority |
| VAT Schemes, Administration and Ethics | 0 | 11 | 5 | Strong |
| Legal Framework for Tax Practitioners | 0 | 8 | 5 | Priority |
| Partnership Law | 0 | 8 | 5 | Priority |
| Company Law | 0 | 10 | 5 | Priority |
| Legal Issues in the Disposal of a Business | 0 | 7 | 5 | Good |
| Property Law | 0 | 7 | 5 | Priority |
| Intellectual Property Law | 0 | 6 | 5 | Good |
| Trusts, Wills and Intestacy | 0 | 9 | 5 | Priority |
| Ethical Framework and Member Obligations | 0 | 9 | 5 | Priority |
| Practice Governance, Clients and Engagements | 0 | 9 | 5 | Priority |
| Objectivity and Client Handling | 0 | 10 | 5 | Priority |
| Employment, CPD, Insurance and Records | 0 | 8 | 5 | Good |
| PCRT Tax Work | 0 | 10 | 5 | Strong |
| Anti-Money Laundering | 0 | 9 | 5 | Priority |
| Purpose and Users of Financial Statements | 0 | 7 | 5 | Good |
| Trial Balance and Financial Statements | 0 | 11 | 5 | Priority |
| Post-Trial-Balance Adjustments | 0 | 9 | 5 | Priority |
| Sole Trader, Partnership and Company Statements | 0 | 9 | 5 | Priority |
| Company Reporting Framework and Tax Accounting | 0 | 10 | 5 | Good |
| Performance Indicators | 0 | 9 | 5 | Priority |
How to use this guide
How to study the ATT Qualification
Use Finance Act 2025 for the 2026 tax papers, complete the three foundational CBEs early, apply professional ethics throughout and concentrate option practice on the one paper you will enter.
1. Define person, transaction and period
Identify the taxpayer or legal entity, event, tax or CBE subject, relevant date and exact requirement.
2. Select current authority
Use Finance Act 2025 for 2026 tax work and the current ATT Law, Ethics and Accounting exam materials.
3. Calculate and challenge
Show ordered workings, check evidence and conditions, identify uncertainty and apply legal or ethical safeguards.
4. Communicate action
State the liability or conclusion, filing and payment dates, corrective action and professional recommendation clearly.
Income Charged to Income Tax
Classify and calculate employment, trading, property, savings, dividend, pension and miscellaneous income.
Key rules
Rule 1
Income must be classified by source before exemptions, deductions, allowances and rates are applied.
Exam cue: Identify the person, source, amount, tax year and basis of assessment.
Rule 2
The statutory ordering of income and reliefs affects the final liability and use of allowances.
Exam cue: Build total income, apply deductions and allowances in statutory order, then calculate bands and rates.
Rule 3
Tax treatment follows the taxpayer, tax year and facts in the 2026 Finance Act 2025 syllabus.
Exam cue: Explain the treatment and any assumption in a client-ready format.
Common traps
Netting receipts and expenses before deciding whether each is taxable or deductible.
Prevention: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Using an allowance or rate from a different Finance Act cycle.
Prevention: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Ignoring the effect of income on allowances, charges or rate bands.
Prevention: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Memory anchors
Source first
Classify each receipt before applying its tax rule.
Net income
Total income less qualifying deductions gives net income before allowances.
Taxable income
Apply available personal allowances before rate bands.
Employment benefit
Check whether the benefit is exempt, cash-equivalent or payrolled.
Property result
Use allowable property receipts and expenses for the correct property business.
Next best moves
Quick check-up
Use a short quiz to confirm the rule pattern is actually sticking.
Check-up Questions
For 2025/26, Nia has salary of £32,000 and bank interest of £800. Her personal allowance is £12,570 and no other relief applies. What is her taxable income?
A basic-rate taxpayer receives £700 bank interest in 2025/26 and has a £1,000 personal savings allowance. How much income tax is due on the interest?
Answer all questions to submit.
Next step personalized recommendations
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Official resources
Verify the details with the official sources
Use these links for eligibility, scheduling, handbook rules, and issuer updates. Our guide helps you study; official sources tell you what the testing partner currently requires.
ATT Qualification
Official completion route, pass validity and qualification information.
About the examinations
Official compulsory papers, option list, CBE counts, durations and pass marks.
ATT Prospectus 2026
Official route diagram, exam formats, professional expectations and membership framework.
ATT Syllabus 2026
Official May and November 2026 outcomes, Finance Act 2025 basis and assessment formats.
ATT Detailed Syllabus Grids 2026
Official tax depth grid, PRE coverage and express syllabus exclusions.
Computer Based Examinations
Official booking, validity, sample exams and full 50/50/40 question counts.
CBE guidance for success
Official explanation of the equal standing and professional purpose of all three CBEs.
Professional Conduct in Relation to Taxation
Current PCRT edition effective from 1 January 2026 and its application to members and students.
Professional Rules and Practice Guidelines
ATT's professional rules and conduct expectations for students and members.
Apply for ATT membership
Official exam, experience, suitability and sponsorship requirements for membership.
Online exam guidance
Current operational guidance for remote Certificate exams and their on-screen response tools.
FAQ
Common ATT Qualification questions
Is this an official ATT study guide?
No. It is an independent resource mapped to ATT's current public qualification, 2026 syllabus grids, exam format, professional standards and membership information.
Which assessments are compulsory?
In the standard ATT Qualification, Papers 1 Personal Taxation and 2 Business Taxation are compulsory. Law, Professional Responsibilities & Ethics and Principles of Accounting are also compulsory CBEs.
How does the option choice work?
Choose one Certificate exam from Paper 3 Business Compliance, Paper 4 Corporate Taxation, Paper 5 Inheritance Tax, Trusts & Estates and Paper 6 Value Added Tax. This guide includes all four so it supports every valid route without creating new tracker rows.
Why are nine assessments displayed if I complete six?
The directory preserves all possible paths in one slug: two compulsory tax papers, four possible option papers and three compulsory CBEs. Your normal route includes Papers 1 and 2, one option and all three CBEs.
Is the ATT Tax Pathway the same route?
No. The joint ATT–CTA Tax Pathway has its own flexible Core Knowledge choices. This slug follows the standard ATT Qualification structure published on ATT's qualification and examination pages.
What is the current professional ethics requirement?
Professional Responsibilities & Ethics is a compulsory 50-question CBE with a 60% pass mark. Relevant professional rules and PCRT matters are also embedded in all six Certificate exam syllabuses. ATT students are subject to the Association's professional rules.
Which ethics material applies in 2026?
The 2026 examination syllabus identifies the sixth-edition Professional Responsibilities & Ethics manual and its published exam grid. Separately, ATT's current professional-conduct page states that PCRT 2026 is effective from 1 January 2026 for members and students undertaking tax work. Candidates should use ATT's live exam manual and any official update or supplement for their sitting.
What is tested in the three CBEs?
Law covers the practitioner's legal framework, partnerships, companies, business disposals, property, intellectual property, trusts, wills and intestacy. Ethics covers ATT rules, PCRT and anti-money laundering. Accounting covers financial statements, adjustments, entity differences, company reporting, tax accounting and performance indicators.
What is the 2026 Certificate exam format?
Each exam is a three-hour, 30-minute on-screen typed exam with no question choice. The current syllabus specifies four to six long-form questions totalling 98 technical marks, plus two marks for presentation skills.
Does this question bank reproduce the written Certificate exam format?
No. These single-choice questions practise tax knowledge, calculations, legal rules and professional decisions that can be expressed reliably in the current practice framework. They do not imitate ATT's long-form written requirements, presentation-skills marks or on-screen response format.
How long do passes remain valid?
ATT currently states that Certificate exam passes remain valid for six sessions, or three years, and CBE passes for nine sittings, or four and a half years. Candidates should check their live dashboard and current regulations.
Does passing the exams automatically make me an ATT member?
No. Membership also requires at least two years of relevant tax experience, suitability for admission and the application evidence specified by ATT.
Are Customs Duties, Insurance Premium Tax, Petroleum Revenue Tax or Stamp Taxes included?
No. The 2026 Detailed Syllabus Grids expressly exclude those topics from the ATT syllabus represented by this guide.
Are the 601 topic allocations official examination weights?
No. ATT publishes learning outcomes and overall formats, not a fixed live item count for each mapped topic. The 601 allocations are internal coverage-planning values retained from the tracker.