ADIT – Key Information

ADIT is accredited by the Chartered Institute of Taxation (CIOT), one of the leading professional bodies in the United Kingdom dedicated to taxation. For full information on ADIT, visit the CIOT website at https://www.tax.org.uk/adit-international-tax.  

For information on the 2020 exam sittings, please download the CIOT’s ADIT prospectus and syllabus.

To stay up-to-date with the latest ADIT information from the CIOT:

You’ll find key information on studying for and achieving the ADIT qualification or certification below. 

ADIT Exam Structure 

To achieve ADIT, students must complete the Principles of International Taxation exam and any two modules from the range of optional thematic or jurisdiction modules. An extended essay consisting of 15,000 to 20,000 words on any aspect of international taxation (subject to approval) may be completed in place of one of the optional modules). 

Candidates may enter to sit exams for up to three modules in a single exam session, or attempt the modules in separate exam sessions, one at a time.  Jurisdiction modules are designed to test candidates’ detailed knowledge of a tax jurisdiction. Thematic modules are designed to test a detailed knowledge of international tax issues in a specific area of taxation.  

The optional modules include: 

  • Thematic – EU Direct Tax 
  • Thematic – EU VAT 
  • Thematic – Transfer Pricing  
  • Jurisdiction – UK 

We offer you online courses for the Principles of International Taxation exam along with the Transfer Pricing and UK optional modules. Exam sittings for these papers are held in both June and December. 

ADIT is awarded by the CIOT when all required modules have been completed. If a candidate passes any of the ADIT modules, the pass will remain valid for the next five years. If the entire qualification is not completed within five years then the candidate may re-register as an ADIT student but will have to re-sit any modules for which the pass has expired. 

Overview of ADIT Modules 

PRINCIPLES OF INTERNATIONAL TAXATION 

This compulsory module is based on the OECD Model Convention. The focus is on key issues such as Principles of 

International Tax Law, Residence, Double Taxation Conventions and Treaty interpretation, transfer pricing, the work of the OECD and international tax avoidance.  

 The exam consists of two parts. Part A consists of five essay-type questions worth 25 marks each. Part B consists of two scenario-type questions worth 25 marks each. Candidates are required to answer four questions in total, including at least one question from each part. 

 Candidates who pass this exam are eligible to apply for a standalone certificate – see below. 

JURISDUCTION – 2.09 – UNITED KINGDOM 

By studying this optional module, you’ll gain a broad understanding of international tax issues in the UK tax system. It covers corporate tax areas such as UK CFC legislation, double tax relief, thin capitalisation, reorganisations, transfer pricing, application of corporation tax to cross-border situations and anti-avoidance provisions. It also covers international personal tax matters, including residence, domicile, international aspects of Income Tax, Capital Gains Tax & Inheritance Tax. In addition, the syllabus includes stamp duty, VAT & customs duties.

The exam consists of three parts. Part A consists of two mandatory questions worth 25 marks each. Part B consists of two questions worth 20 marks each, of which candidates are required to answer one. Part C consists of five questions worth 15 marks each, of which candidates are required to answer any two. 

THEMATIC – 3.03 – TRANSFER PRICING 

This module covers the fundamentals of transfer pricing based on the OECD model. The module focuses on transfer pricing methods, the arm’s length principle, comparability, compliance issues and avoiding double taxation and dispute resolution. 

 The exam consists of three parts. Part A consists of two mandatory questions worth 25 marks each. Part B consists of two questions worth 20 marks each, of which candidates are required to answer one. Part C consists of five questions worth 15 marks each, of which candidates are required to answer any two. 

Candidates who pass the Transfer Pricing thematic exam are eligible to apply for a standalone certificate for the completed module. 

ADIT Qualification & Certificates 

Holders of the ADIT qualification will receive an ADIT qualification certificate and be invited to a CIOT Admission Ceremony. ADIT is a free-standing qualification which will not give the right to membership of the Chartered Institute of Taxation. However, ADIT holders may apply to become an ‘International Tax Affiliate of the Chartered Institute of Taxation’, entitling them to use the designatory letters “ADIT” after their name.  

Modular certificates are available for candidates who have completed both Principles of International Taxation and any one of the module options. Candidates can apply for certificates via the CIOT website after they have passed both modules. The CIOT currently charges a fee of £50 for the modular certificate.  

Candidates who have passed either the Principles of International Taxation compulsory module or any one of the Thematic modules (e.g. Transfer Pricing) may apply for a standalone certificate recognising achievement of that module. Candidates can apply for certificates via the CIOT website after they have passed the module. The CIOT currently charges a fee of £50 for each standalone certificate.  

International Tax Affiliate 

The CIOT is offering successful ADIT candidates the opportunity to demonstrate their commitment, technical expertise and employability by becoming an International Tax Affiliate of the CIOT. Through completing the ADIT requirements and becoming an Affiliate, a number of benefits are available, aimed at increasing the tax professional’s global recognition. 

The steps to becoming an International Tax Affiliate of the Chartered Institute of Taxation are: 

  • Register as a student 
  • Successfully achieve ADIT by completing three modules 
  • Submit the application form to become an International Tax Affiliate 
  • Meet the annual Continuing Professional Development (CPD) requirements for Affiliates 
  • Pay the annual subscription fee of £170 

Registering as an ADIT Student 

ADIT students are welcomed from around the world, and the only requirement for registration with the CIOT is an email address. 

New students should aim to be registered by 30 November if they wish to sit an exam the following June (and 31 May if they wish to sit an exam the following December). However, student registration will remain possible up to the end of January for students planning to sit exams in June, and the end of July for students planning to sit December exams.  

Entry for the exams is a separate procedure – see below.  

Key Dates & Deadlines 

The key dates for the December 2020 exam session are: 

  • 31 June 2020 – Deadline for students to request additional exam centre 
  • 31 July 2020 – Student registration deadline 
  • 16 September 2020 –  Exam entry deadline (entries received after this date are subject to £100 late entry fee) 
  • 30 September 2020 – Deadline for late entries 
  • 8 – 10 December 2020 – Online examinations: 
    • Tuesday 8 December 2020 – Principles of International Taxation 
    • Wednesday 9 December 2020 – Jurisdiction modules, including 2.09 – United Kingdom 
    • Thursday 10 December 2020 – Thematic modules, including 3.03 – Transfer Pricing 
  • 18 February 2021 – Notification of results via email 

Exam Entry & Registration Fees 

It is the responsibility of candidates to enter for ADIT exams with the CIOT. Exam entry should be made online via the ADIT website.  

Manual exam entry forms are available from the CIOT on request, where students are unable to enter via the website. Employers registering and paying for several employees should contact the CIOT’s Education Team. 

The current CIOT student and exam registration fees are: 

  • Student registration fee: £210 
  • Exam entry fee (per exam)*: £195 
  • Extended Essay registration fee: £195 

 *Exam entries received during the late entry period will be subject to an additional £100 late fee.  

These fees are in addition to any course fees payable to Extratax Training and must be paid directly to the CIOT. 

Exam Centres 

To provide flexibility to ADIT exam candidates, ADIT exams can be sat in locations around the world. The CIOT’s exam hosting fees for its most popular exam centres, categorised as regular exam centres, are included in the exam entry fee.   

In addition, candidates may sit exams at a range of special exam centres, where an additional hosting fee is to be paid directly to the centre.  

The lists of standard and special exam centres are available on the CIOT’s website at https://www.tax.org.uk/adit-international-tax/current-students/examinations/exam-centres

It is also possible to request a new exam centre by prior arrangement with the CIOT. 

The CIOT has announced that the December 2020 ADIT exams will be held online. This allows you to sit the exams at a location of your choice. Full information about the online exams can be found here.

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