CA CTA: FAQs for members

Is ICAS still offering the ITP qualification?

ICAS and the Chartered Institute of Tax (CIOT) have entered into a strategic partnership to bring together their two high-quality tax designations. The CTA designation will be available to all holders of the ITP designation - this includes CAs who have completed the ITP and a small number of tax professionals who have completed the requirements for ITP and have three years' relevant experience. Holders of the ITP will need to join the CIOT and pay their CTA membership fees. From 1 September 2019 ICAS and CIOT will be offering a CA CTA Joint Programme. A prospectus will be available in the Autumn of 2019.

If you are a current ITP student, please read the FAQs for students.

What are the benefits of being a CTA?

With 19,000 members, the CIOT is the leading professional body in the UK for advisers dealing with all aspects of taxation. CIOT also licences the tax institutes in Ireland and Australia to call its members CTA/Chartered Tax Advisers (subject to conditions) forming an international community of tax professionals. CIOT is in discussions with other tax institutes outside the UK who share common values and standards who wish to join the growing international community of CTAs.

Members of the CIOT enjoy the prestige of the CTA designation and membership of an Institute which engages with the government in a conversation on tax - every day. All members receive Tax Adviser/Tax Adviser online which is the largest circulation tax journal in the UK and they have access to the CPD offered in residential conferences and through over 300 events a year delivered through the CIOT’s branch network. Through its Low Income Tax Reform Group (LITRG), the Institute gives a voice to those who are unrepresented and offers support through its websites which have had over 4 million hits a year. CIOT also supports scholars who study tax through its joint ownership, with the University of Exeter, of the Journal of Tax Administration.

How does the CTA qualification differ from the ITP qualification?

The ITP qualification offers a single route for all students which includes the Taxation of Individuals, Taxation of Companies and Indirect Taxation. The CTA qualification allows students to specialise in particular areas of tax. Read the prospectus for the CTA qualification.

I have the ITP qualification; can I now use the letters CTA instead?

No. Only members of CIOT can use the CTA designation. You are now entitled to apply to become a member of CIOT. As a member of CIOT, you will be able to use the CTA designation and you will be required to adhere to CIOT membership and CPD requirements.

As I studied for the ITP qualification, can I still use my ITP qualification on my C.V. or do I now have to become a member of CIOT?

This is your choice although we strongly encourage all holders of the ITP designation to consider the benefits of membership of the CIOT.

I am a CA and an ITP – does this mean that I will now pay two separate professional fees?

If you decide to apply to the CIOT to become a CTA, you will then have two sets of annual fees to pay as you will have two memberships – of both ICAS and the CIOT. There will be no CIOT membership fee payable in 2019.

I am ITP qualified but have not yet joined ICAS, can I join CIOT?

Yes, all ITP qualified people are eligible to apply to join CIOT, you need to have three years of professional work experience before you can apply for membership. This experience does not have to be in tax alone, experience in audit and accounts is also relevant. This may be gained either in full-time or part-time employment or as a sole practitioner.

Will I automatically become a member of CIOT, or will I need to do anything?

You will be required to apply to be a member of CIOT and follow an application process which will include providing your name, address, contact and other details as ICAS cannot do this on your behalf. Register your interest in applying for membership of CIOT here.

ICAS will be writing to ITPs individually setting out the process for applying to join CIOT. In order to comply with Data Protection legislation, ICAS cannot simply provide CIOT with a list of ITPs without their agreement.

ICAS and CIOT will make every effort to reduce duplication and unnecessary administrative burdens but initially, at least, members of each body will have to complete the annual reporting requirements of both professional bodies. Comments from joint members of ICAS and CIOT are always welcome.

Will I have to pay a fee to transfer my ITP qualification to CTA?

No separate fee is payable to transfer the ITP qualification, and there is no joining fee to become a member of the CIOT for a period of time, however, once you have applied to join CIOT a membership subscription and Annual Return declaration will be required every year to use the designation CTA.

The full details regarding membership will be sent to you.

Will I need to complete two systems of CPD, one for ICAS and one for CIOT?

No, you will be required to self-certify your CPD through the Annual Return Declaration with CIOT and ICAS. ICAS CPD requirements and CIOT CPD requirements are commensurate. More information can be found on the CIOT’s website.

Do I need to maintain membership of ICAS once I join CIOT?

ICAS has a standard policy in all partnership and reciprocity agreements, that membership of ICAS must be maintained to benefit from the arrangements set up with such agreements. This policy will apply for members of ICAS, who are ITP, joining CIOT.

I am a tax practitioner who is a CA but neither ITP nor CTA. Can I benefit from this agreement?

ICAS’ strategic partnership with CIOT extends beyond exam qualifications and will build on the existing strong ICAS CIOT relationships in the areas of policy and CPD (for example some of the tax discussion groups in Scotland are jointly run by the CIOT and ICAS; events such as ‘The Big Tax Debate’ and policy initiatives by the ‘Scottish Taxes Policy Forum’ are also joint). There is an existing exam-based route to membership of CIOT and this will continue.

Will ICAS be undertaking less representational work?

No. The ICAS tax team will continue to represent member views and the public interest, to share insights from ICAS members in the many complex issues and decisions involved in tax and financial system design, and to point out operational practicalities.

For any further queries, please email us.