Association of Taxation Technicians

Association of Taxation Technicians
Abbreviation ATT
Membership 8,300[1]
Member's designations ATT and ATT (Fellow)
President Graham Batty [2]
Deputy President Tracy Easman [2]
Vice President Jeremy Coker [2]
Executive Director Jane Ashton [3]
Governing body Council
Website att.org.uk

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 ATT is based in London, UK.[1] Although an independent organization, the ATT shares back-office services with the Chartered Institute of Taxation (CIOT).[4]

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.[1] 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.[5] 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.[6]

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.

Sponsors

Applicants require sponsors. These sponsors must be either:

Examination requirement

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 computer based examinations (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[7] 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.[8]

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.

Branches

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:

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:

References

  1. 1 2 3 "About Us". The Association of Taxation Technicians. Archived from the original on 7 September 2015. Retrieved 11 September 2015.
  2. 1 2 3 "Who's Who at the Association - Council". The Association of Taxation Technicians. Retrieved 11 September 2015.
  3. ↑ "Who's Who at the Association - Senior Staff". The Association of Taxation Technicians. Archived from the original on 9 February 2015. Retrieved 11 September 2015.
  4. ↑ "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.
  5. ↑ "ATT". BPP University College. Archived from the original on 2011-05-30. Retrieved 2011-06-30.
  6. ↑ "The Association of Taxation Technicians (ATT)". LexisNexis. Archived from the original on 2012-03-07. Retrieved 2011-06-30.
  7. ↑ Higher Apprenticeship Fund, https://www.gov.uk/government/news/10-000-higher-apprenticeships-to-help-business
  8. ↑ Professional Services Higher Apprenticeship (England), http://www.afo.sscalliance.org/frameworkslibrary/index.cfm?id=FR01200
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