Association of Taxation Technicians
|Association of Taxation Technicians (ATT)
|Member's designations||ATT and ATT (Fellow)|
|Deputy President||Michael Steed|
|Vice President||Ralph Pettengell|
|Executive Director||Andy Pickering|
The Association of Taxation Technicians or ATT, is the leading professional body in the UK for those providing tax compliance services and related activities. It is registered with The Charity Commission in the UK (803480).
The Association has over 7,400 members and Fellows together with over 5,000 students. Members and Fellows use the practising title of 'Taxation Technician' or ‘Taxation Technician (Fellow)’ and the designatory letters 'ATT' and 'ATT (Fellow)' respectively.
The Association is a charity and the leading professional body for those providing UK tax compliance services. Its primary charitable objective is to promote education and the study of tax administration and practice. One of its key aims is to provide an appropriate qualification for individuals who undertake tax compliance work. It contributes to consultations on the development of the UK tax system and seek to ensure that, for the general public, it is workable and as fair as possible.
ATT members are qualified by examination and practical experience. They commit to the highest standards of professional conduct and ensure that their tax knowledge is constantly kept up to date. Members may be found in private practice, commerce and industry, government and academia.
The ATT is a technician level qualification which entitles those who have completed the exams and obtained relevant supervised work experience to call themselves taxation technicians. Training may be provided by other organizations. For example, BPP University provides courses for students who plan to sit the ATT examinations to qualify as a taxation technician. As well as passing the exams, students seeking certification as a registered Taxation Technician must be able to show that they have two years' of acceptable practical experience.
Admission to membership
To be admitted to membership of the ATT, applicants must pass the required number of examinations, have a minimum of 2 years' experience, either part-time or full-time, working in taxation or in any other occupation which entails an element of UK taxation and be a fit and suitable person for admission. Applicants will need to send a self-certified statement of their working experience.
Applicants require sponsors. These sponsors must be either:
- A member of the Association of Taxation Technicians or the Chartered Institute of Taxation, or
- A member of a recognised professional accountancy or legal body, or
- A HMRC Inspector of Taxes or Surveyor at Grades HO, SO grade 7 or grade 6, or
- A member of the Society of Trust and Estate Practitioners, or
- The applicant's current or previous employer, or
- The applicant's business partners in a relevant occupation
To satisfy the examination requirement for membership you will need to hold, or be entitled to hold, three valid Certificates of Competency (including the two compulsory Certificate papers), plus passes in the two E-Assessments (or four Certificates of Competency under the former exam structure) at the date that you make your application for membership.
Entrance fee, annual subscription and sponsors
An application for membership must be made on the appropriate form, supported by a statement from 2 sponsors. Your application must be accompanied by the entrance fee plus a proportion of the annual subscription for the year of admission. For the following years the annual subscription is due on 1 January.
A reduced annual subscription is payable by members of The Chartered Institute of Taxation (CIOT) to obtain joint membership of both the ATT and CIOT.
Higher Apprenticeship framework
In 2011, the UK government launched the Higher Apprenticeship Fund to support a new wave of Apprenticeship frameworks. With the support from that Fund, PwC led the development of the Higher Apprenticeship in Professional Services framework.
The new framework includes distinct pathways for Audit, Tax and Management consulting. The tax pathway within this framework is aligned with the requirements of the ATT exams.
The framework has the blend of technical knowledge, wider competence and business skills that employers have told us they are looking for to enable Apprentices to operate effectively and productively in a tax environment.
There are 40 branches run in conjunction with the Chartered Institute of Taxation catering for the requirements of the members and students within their areas.
Each branch has its own Committee, on which there is an ATT representative. The principal activity of the branches is to hold frequent evening meetings to discuss topical tax issues, assess current problems and exchange information. Non-members are also welcomed to these meetings. Attendance at such meetings contributes to the compulsory CPD Scheme. Many of the branches organise half-day, one-day conferences and social events such as quiz evenings and annual dinners, for which charges may be made.
Technical submissions to HMRC
The technical officers of the ATTmeet with officials from HM Treasury and HM Revenue & Customs, to help ensure that the viewpoint of the taxpayer and tax practitioners is taken into account in the development of HMRC's policy and practice. Some of the submissions made by ATT are:
- Withdrawal of extra statutory concessions - The ATT comments sent to HMRC 8 January 2015 on Withdrawal of extra statutory conessions. 12January 2015
- Collection and management of devolved taxes in Wales - The ATT response to the Welsh White Paper sent on 15 December 2014 on Collection and management of devolved taxes in Wales. 15 December2014
- Tackling offshore tax evasion - The ATT responses sent to HMRC 31 October on Tackling offshore tax evasion: a new criminal offence and Tackling offshore tax evasion: strengthening civil deterrents. 31 October2014
Management of the Association
The affairs of the Association are directed and managed by a Council. There can be up to 24 Elected members of Council and one nominated by the Chartered Institute of Taxation. The Council is supported by the following committees and working parties:
- Leadership Team
- Student Steering Group
- Finance Steering Group
- Business Development Steering Group
- Member Steering Group
- Tax Adviser Sub-Committee
- Joint Branches Sub-Committee
- Conferences Working Party
- Professional Standards Committee
- Money Laundering Working Party
- Professional Rules and Practice Guidelines Working Party
- Technical Steering Group
- VAT sub-group
- Audit Committee
- "About Us". Association of Taxation Technicians. Retrieved 2011-06-30.
- "The Chartered Institute of Taxation and the Association of Taxation Technicians Enhance Membership System With End-to-End Systems Integration". Netcall. 20 July 2010. Retrieved 2011-06-30.
- "ATT". BPP University College. Retrieved 2011-06-30.
- "The Association of Taxation Technicians (ATT)". LexisNexis. Retrieved 2011-06-30.
- Higher Apprenticeship Fund, https://www.gov.uk/government/news/10-000-higher-apprenticeships-to-help-business
- Professional Services Higher Apprenticeship (England), http://www.afo.sscalliance.org/frameworkslibrary/index.cfm?id=FR01200