The Chartered Institute of Taxation (CIOT)

The Chartered Institute of Taxation (CIOT) Address Artillery House 11-19 Artillery Row London, SW1P 1RT Great Britain Direct contact Tel: +44 (0)844 579 6700 Fax: +44 (0)844 579 6701 E-mail: technical@tax.org.uk Website: www.tax.org.uk

Formed in 1930, as The Institute of Taxation, the initial objective was to provide an association for individuals with a common interest and background in taxation. Following early success it was formally incorporated in 1932 at which time entry examinations were introduced. From these modest beginnings the Institute has developed into the leading professional body in the United Kingdom concerned solely with taxation. This status was recognised in 1994 with the Grant of a Royal Charter by Her Majesty The Queen, which established the right to the present title of The Chartered Institute of Taxation.

Membership was initially open to any individuals who were engaged in taxation and who had a professional qualification that included an examination in taxation. Thus the early members were those who held qualifications as accountants or lawyers with a small number of individuals who had taken the Institute’s own examinations. In 1964 the Institute changed its entry requirements and granted membership only to those who met its examination requirements. It therefore became a specialised tax qualification for accountants and lawyers as well as a primary practising qualification for those engaged in taxation work. With the emergence of the tax advisers’ profession in the United Kingdom it is now recognised as the premier tax qualification for the tax specialist.

The right to practise tax is not regulated in the United Kingdom. Consequently there is no generally protected title for those engaged in tax practice. Members of the Institute are entitled to use the description ‘Chartered Tax Adviser’ (and, if they wish, ‘Associate of the Chartered Institute of Taxation’) and to use the descriptive letters CTA or, if they were admitted prior to January 2003, ATII or FTII. Membership is only open to individuals who must meet the Institute’s entry requirements (corporate membership is not available, although subject to meeting the Institute’s rules members may practice in corporate form). Admission as a CTA is available to those who have passed the Institute’s examination and who have at least three years practical experience. Advancement to Fellowship (CTA (Fellow)) is available upon submission of an acceptable thesis on a tax topic or an approved body of work.