ADIT Study Time - ADIT Exams

With just over two weeks to the exams, there’s no doubt it is ADIT study time!

In the penultimate edition of ADITextra for this semester, we discuss studying for the Principles of International Tax, Transfer Pricing, UK & US Tax modules. 


1. Transfer Pricing

The classes for the Transfer Pricing paper finished last weekend. Now it’s time for the students to review what they’ve been learning and attempt more past paper questions to check their understanding.


But they’re not alone. Jimmy Ryan is on hand to answer their questions and offer advice on making the most of their remaining ADIT study time. Also, one of our students who passed the Transfer Pricing exam in December has kindly shared her study resources with this semester’s cohort. It’s great to see our ADIT community growing and supporting each other.


So what should you be doing with the time remaining?

  • Go over key parts of the OECD Transfer Pricing Guidelines and practice past paper questions to apply them – it’s all about the application of the guidance.
  • Review the case law listed in the ADIT syllabus and make your own summaries.
  • Highlight important words and short phrases in your permitted texts – remember that you won’t have time to read the texts in your exam so you should use them as an aide memoire and be able to find what you need within 10 seconds!


You can now book for the December 2021 Transfer Pricing course, with the benefit of an attractive early bird booking offer!


2. Principles of International Tax

The Principles of International Taxation students are also maximising their ADIT study time. They are revising key areas of the ADIT syllabus and checking their understanding with Jimmy. They know that, while the classes are over, study support is available right up to the exam.


For some of our Principles of International Tax students, this is their first ADIT exam. They have queries about what happens on the day, particularly around using the Exam4 software. We pointed them towards the CIOT guidance and our own article offering advice on sitting online ADIT exams.


But there’s nothing like first-hand experience, so we suggested using our learning portal to ask fellow ADIT candidates who sat online exams in December 2020. As usual, our ADIT community didn’t disappoint!


Online ADIT Exams

Here’s a snapshot of what they had to say:

  • Make use the CIOT’s ‘ADIT Online Exam Checklist‘ – print it out, fill it out & use it on exam day.
  • Do the full test paper in Exam4 as practice – you don’t want to be using the software for the first time on exam day!
  • Think about how you are going to extract the key information from the scenario questions. You can highlight in the Exam4 software, but you might prefer to include summary facts in your answer or note them on a scrap piece of paper,
  • On the day of your exam, login to Exam4 around an hour before the exam is due to start. This will give you plenty of time for ID verification and enable you to resolve any IT issues before the exam.
  • Have the CIOT’s email address close to hand and contact them immediately if you have any issues –


You can now book for the December 2021 course for Principles of International Taxation, taking advantage of an attractive early bird booking offer!



3. UK Tax

Saturday was our first revision session for our UK Tax students. Catriona Loughran focussed on the personal tax elements of the ADIT syllabus. Using a variety of online learning tools, the class worked through past papers questions and a question on a new topic set by Catriona.


Here is a summary of fundamental points to guide you:

  • Know the Statutory Residence Test (including the order to apply it) inside out.
    • As you’re reading the scenario, you should be thinking about which parts of the test may or may not apply.
    • For instance, if the person is retiring, there is no need to discuss the automatic tests for full-time working in the UK or overseas.
    • Equally, you should appreciate the difference between a ‘home’ when considering the Second Automatic UK Test and an ‘accommodation tie’ for the purposes of the Sufficient Ties Test.


  • Understand domicile and deemed domicile
    • Know the circumstances where someone will be deemed domiciled in the UK and the implications for Income Tax, Capital Gains Tax and Inheritance Tax.
    • Watch out for ‘trick’ questions. For example, one past paper question asked you to discuss how the non-dom regime applied to an individual. However, in the scenario given, he was actually deemed domiciled through being a Formerly Domiciled Resident. Therefore, the non-dom regime did not apply to him!


  • Know why it matters if someone is UK resident and/or domiciled and be able to explain it succinctly in the exam.
    • Remember that being neither UK resident nor domiciled does not mean that there is no liability to UK tax. There may still be UK tax on UK source income or gains (e.g. employment income from working in the UK). If the UK has taxing rights over a non-resident, the question may then require you to consider how a Double Tax Treaty could apply.


There are complex areas on the UK Tax syllabus (e.g. offshore trusts). It is necessary to have a full grasp of the fundamentals of residence and domicile to achieve the easier marks in your exam, and provide the building blocks for the more complex topics.



Interested in benefitting from our UK Tax expertise? Then sign up for our new online distance learning course, with introductory pricing available!


The online distance learning course for Module 2.09 includes:

  • Tutor support from Catriona – contact her directly from an app in the study materials

  • Mock exam with tailored feedback



If you’d like to benefit from our live classes, click here to find out about our online study course for the December 2021 exams.


4. US Tax

The first US Tax revision session is also taking place this weekend. Ishali Patel is working through past exam papers with her students, discussing the learning points. Similar to the UK paper, understanding the fundamentals, like residence, is key to building a foundation for success.


If you would like to express your interest in joining us for the next ADIT US Tax exam sitting for Module 2.10 in June 2022, please email us at

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