BPP University College of Professional Studies

BPP University College of Professional Studies Life After AAT - THE ‘ASSOCIATION OF TAXATION TECHNICIANS’ (ATT) OPTION BPP UNIVERSITY COLLEGE

Kamran Ali Tutor & Tax Courses Co-ordinator BPP UNIVERSITY COLLEGE

The ATT Qualification Summary Modular Structure with Certificates of Competency. There are two sittings of the examinations each year in May and November. You are required to sit three 3 hour (+15 minutes RAPT) papers on taxation (two core and one optional) as follows: • Personal Taxation – PTAX (core) • Business Taxation & Accounting Principles - BTAP (core) • Business Tax Compliance – BTC (optional) • Corporation Tax - CTAX (optional) • Inheritance Tax - IHT (optional) • Value Added Tax - VAT (optional) In addition, two e-assessments (Law & Ethics) must also be completed to qualify.

The ATT Qualification Summary cont..... • The pass mark for each tax paper is 50% • It is not necessary to sit all papers in one sitting (although you may if you wish) • Recommended structure is to sit the two e-assessments with 1 tax paper (i.e. PTAX), then complete final two tax papers (i.e. BTAP & CTAX) in the following examination sitting • Qualification can be completed between 6 - 12 months

Credit/Exemption from Paper 2 (BTAP) To obtain this credit you must: • Be a full member of the AAT and • Passed Unit 18 Preparing Business Taxation Computations (or now BTX). The credit needs to be applied for directly from the Association.

ATT Membership To be eligible for admission to the ATT, students need to: • Pass the highlighted (core) papers (1 & 2), plus one other optional paper (4), plus both Law & Ethics e-assessments. • Have 2 years practical experience

Key Dates

Syllabus content PAPER 1 (CORE) Personal Income Tax Capital Gains Tax PAPER 2 (CORE) Business taxation (sole traders/partnerships/VAT/ Corporation tax basics) Accounting (Essential Accounting for the Taxation Technician) PAPER 4 (OPTIONAL) Corporation Tax/Capital Gains Tax/VAT LAW ASSESSMENT (OCR) Essential law for the tax advisor ETHICS ASSESSMENT (OCR) Professional Rules & Practice Guidelines (PRPG) Professional Conduct in relation to tax (PCRT) Money Laundering Regulations 2007

Format of the tax exams • Short Form Questions – 40% - Between 10 and 20 questions - Each worth between 2 and 4 marks • Longer Questions – 60% - Between 3 and 5 questions - Each worth between 10 and 20 marks • No question choice • 3 hour exams (+ 15 minutes reading time) • Pass mark is 50% • Relevant areas of law/ethics are also tested in each tax paper.

Format of the Law & Ethics e-assessments • 1 hour each • Multiple choice and multiple response format • 60 questions on each exam • Need to get 40 questions correct • Both exams do not have to be sat together • Sat at various centres throughout the UK

Courses that BPP Offer! • E-Assessments Online Classroom (OCR) • Tax papers (1, 2 & 4) Taught courses – weekday release (2 - 4 days per paper) Revision courses – weekday block release (3 - 5 days per paper) Access to online learning tools

Contacting the ATT • You can contact the Association of Taxation Technicians on the details provided below. Phone & Fax • Tel: 020 7340 0551 or 0844 251 0830 • Fax: 0844 251 0831 Post • The Association of Taxation Technicians, First Floor, 11-19 Artillery House, Artillery Row, London SW1P 1RT Email • General enquiries to info@att.org.uk Website • www.att.org.uk

THANK YOU ANY QUESTIONS PLEASE? BPP UNIVERSITY COLLEGE

BPP University College of Professional Studies