CIOT and ATT exam results

871 CTA candidates sat exams with a further 452 candidates who sat one or more papers on the ACA CTA Joint Programme (with ICAEW) and 55 candidates sat a paper on the CA CTA Joint Programme (with ICAS). 830 ATT candidates sat exams in May 2025 and 1,220 Tax Pathway candidates sat a combination of ATT and CTA papers.

The Institute President, Nichola Ross Martin, commenting on the results said: ‘I would like to offer my warmest congratulations to those candidates who have passed all of the necessary exams for CIOT membership, as well as those who have made progress towards becoming a Chartered Tax Adviser after passing one or more papers at the May 2025 examination session. They should be really proud of their hard work, dedication and effort. The exams set a high standard and successful candidates can be proud of their achievements.

‘322 candidates have now successfully completed all of the CTA examinations and we very much look forward to welcoming them as members of the Institute in the near future. Included in this figure are 73 candidates who were on the ACA CTA Joint Programme, 14 candidates who were on the CA CTA Joint Programme and 107 candidates who have now fully completed the ATT CTA Tax Pathway by passing the CTA element.

‘I very much look forward to welcoming the new members into the Institute at the next Admissions Ceremony.’

The Association President, Graham Batty, commenting upon the results said: ‘I am delighted to congratulate all the successful candidates from the May sitting of our exams. In total, 830 ATT candidates and 554 ATT CTA Tax Pathway candidates sat 1,785 papers and 1,305 passes were achieved. 94 distinctions were awarded to candidates for outstanding performance.

‘Having taken professional exams myself, I have personal experience of the many hours of study and sacrifice of your social life required to sit these examinations. I commend all the candidates for putting in the long hours and effort necessary.

‘The ATT’s modular system means that candidates can study at their own pace, within the five-year registration period, whether they are working towards full membership or simply wishing to obtain one or more Certificates of Competency in their specialist area.

‘I look forward to meeting the candidates who take up membership at our next Admission Ceremony.’

Information about the results, including pass lists, can be found on the CIOT website at www.tax.org.uk/may-2025-pass-list and the ATT website at www.att.org.uk/may-2025-examination-results.