CA CTA: FAQs for students

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. Routes to attaining the CTA designation will be put in place for all part-qualified ITP.

From 1 September 2019 ICAS and CIOT will be offering a CA CTA Joint Programme.

If you are a current ITP holder, please read the FAQs for members.

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.

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.

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.

I am a current ITP student, what will happen to me?

There will be a pathway to CTA available to each ITP student which will vary based on their progress on ITP. We provided details to each ITP student in 2019 of the various pathways.

I am part way through the ITP qualification, will I have to register as a CTA student?

Yes. If you are part way through the ITP qualification and cross over to the CA CTA joint programme then you will register as a CTA student, although there will be no payment.

I am part way through the ITP qualification, will I be eligible for exemption from some of the CTA papers?

There will be a pathway to CTA available to each ITP student which matches papers and provides credits as appropriate. We provided details to each ITP student in 2019 of the various pathways.

I am part way through the ITP qualification, can I continue to sit ITP exams, or do I have to transfer across to the CTA exams?

Arrangements will be in place for all part qualified students to be able to transfer to the programme towards appropriate CTA exams. The final dates for the full ITP exams will be in November 2020 for Level 2 ITP and November 2020 for Level 3 ITP.

I am studying for the ITP qualification, but I am not a CA. I have passed the three ICAS Level 2 papers but have yet to pass the TPTE case study. Can I simply sit the CTA Application and Professional Skills paper instead?

There will be a final sitting of TPTE in November 2020.

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

Yes, all ITP qualified individuals 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.

There are six possible Application and Professional Skills papers – can I choose to sit any one of these papers?

You may choose to sit any of the Application and Professional Skills papers. However, as a joint qualification student, you will need to consider the requirements of the final CA examination in making your choice. We expect that the papers in ‘Taxation of Owner-Managed Businesses’ and ‘Taxation of Larger Companies & Groups’ will be the most commonly selected.

I am a CA student. I have passed the ICAS Principles of Tax paper, but have yet to pass any of the Level 2 ITP papers, which of the CTA papers can I choose?

You will be a joint programme student and will follow that route.

How long will I keep my exemptions from the CTA written papers?

Joint programme students do not have exemptions. Part qualified ITP students having an individual pathway will be given appropriate credit for their ITP passes.

Will the professional work experience I have gained alongside my ITP studies count towards the professional work experience I need before I can apply for CTA membership?

Yes. As well as successfully passing the CTA examinations, you need to have three years’ 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. CIOT does not have written guidelines as to what qualifies as relevant experience, instead CIOT assess potential members on an individual basis. Once you have passed the CTA examinations, you will need to provide details of the employer(s) you have had, dates of employment, position held and a brief job description. This information is all self-certified within the application form for membership. You are not required to keep a record of your experience.

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.

For any further queries, please email us.