Two things to do before 27 October
The CTA November exams start on Tuesday 27 October. Two things are worth doing this week, while there is still time to act on what they tell you. - Practise on RM, the new exam software. From the October 2026 exams, CTA papers are sat in test centres on software delivered by RM. The CIOT says candidates need to have practised using RM before the day, with a practice test on its website before each session, and invigilators cannot help with how the software works. - Time your mock so the marks come back in time. A CheatBook includes one consultant-marked mock sitting, and consultant marking comes back within 5 working days. Submit by Friday 16 October and your marked script is back by Friday 23 October, with per-question marks and comments. CIOT exam update and RM practice · The CTA CheatBooks
22 days to go: The sitting starts on Tuesday 27 October. The CIOT November 2026 written exams run 27 to 29 October 2026: Advanced Technical on 27 to 28 October, Application and Professional Skills plus Awareness on 29 October; computer-based exams must be passed by end of August. Official CIOT dates
CTA past questions, used properly, before 27 October
Working through past questions is sound preparation, but the published answers carry a trap. As the introduction to our CTA Advanced Technical: Taxation of Owner-Managed Businesses CheatBook puts it, published suggested answers apply the law of their own sitting, so copying them writes you to a superseded standard.
That CheatBook, for instance, is reverse-engineered from the CIOT's own suggested answers and itemised marking guides across five consecutive sittings, and Part 1 carries a dated alert table of exactly where the source answers have gone out of date. Every CTA CheatBook also includes one consultant-marked mock sitting, with per-question marks and comments. 1. Start with the risk map — In the CTA Advanced Technical: Taxation of Owner-Managed Businesses CheatBook, Part 1 ranks topics by the marks they earned across five sittings and 500 marks. It is our analysis of past papers, not guidance from the examining body. 2. Learn the answer machines — In the Owner-Managed Businesses CheatBook, Part 2 sets out the six reusable answer structures reverse-engineered from the marking guides, and you work it before any topic Part. 3. Attempt, then re-attempt — In the Owner-Managed Businesses CheatBook, every worked example cites a real past question. Attempt the question first, then read the walkthrough, then re-attempt against the clock. 4. Sit the consultant-marked mock — Every CheatBook includes one consultant-marked mock sitting, returned with per-question marks, comments and a pass or fail result.
With the CTA exams running from 27 to 29 October, request a free 24-hour pass and explore the full MojiTax platform before you commit. Browse the CTA CheatBooks
Module of the Week: EU Direct Tax
Exam Focus course · £350 · for candidates working toward ADIT through Module 3.01 EU Direct Tax is ADIT Module 3.01, a written paper of 100 marks on how EU law shapes the way member states tax income, gains and capital. The course is built from analysis of recent ADIT Module 3.01 papers and teaches the law through exam-style fact patterns. 1. The ECJ case law carries the largest weighting. At 35% of the syllabus, it is where the course teaches the four-step framework of restriction, comparability, justification and proportionality. 2. Know where the choices sit. Part A is two compulsory questions of 25 marks each; in Part B you answer one of two 20-mark questions, and in Part C any two of four 15-mark questions. 3. Marks come from applying named cases, not quoting provisions. The paper is open-book for a single permitted text, so the course introduces leading Court of Justice authorities by name and case number, and includes a peer-reviewed mock exam. View the module · Try it free for 24 hours
MojiTax announcements
- How your mock is marked, now on every course page — Every CheatBook includes one consultant-marked mock sitting, returned within 5 working days with per-question marks, comments and a pass or fail result. On an ADIT, CTA or Pillar Two Exam Focus course your written mock goes to anonymous peer review, free when you review another candidate's script, or to a MojiTax consultant for £45; on an EA Exam Focus course the mock is multiple choice and marked automatically. Find your course
Exam body announcements
- CTA November 2026: exams 27 to 29 October — Advanced Technical papers on 27 and 28 October; Application and Professional Skills and Awareness on 29 October. From this sitting the exams run on RM in test centres. Pass lists are published on 20 January 2027. Official CIOT dates
- ADIT December exams: entry has closed — Principles of International Taxation is on Tuesday 15 December, the United Kingdom option on Wednesday 16 December and the thematic modules on Thursday 17 December. Paid deferral applications close on Tuesday 1 December. ADIT exam timetable
- Pillar Two (GloBE Rules) award: exam on Friday 18 December — The Pillar Two award exam sits on Friday 18 December, the day after the ADIT thematic modules. ADIT exam timetable
- Students celebrate ADIT and Pillar Two Award success — Tax Adviser magazine marks this year's ADIT passes and the first Pillar Two Award exam. Read it in Tax Adviser
- CTA May 2027: register as a CIOT student by 31 December — To sit in May 2027 you must be registered as a CTA student by 31 December 2026. Student registration is separate from exam entry and comes first. Official CIOT dates
Events
- No live session this fortnight — There is no live session in the fortnight from 5 October. The next one will be announced here, with a page you can book from, as soon as its date is set. See the events page
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From Domicile and Remittance to FIG: the Transition Every UK Tax Student Needs to Understand
From our archive, and worth a re-read before the CTA exams. Two concepts that anchored UK personal tax for more than two centuries are gone. What replaced them is simpler in outline and trickier in transition: the four-year FIG regime, the repatriation window, rebasing, and a residence-based IHT test. Read the article
On the calendar
- FRI 16 OCT: Submit your CheatBook mock by this date to have it marked before the exam
- TUE 27 OCT: CTA Advanced Technical (27 and 28 October)
- THU 29 OCT: CTA Application and Professional Skills and Awareness
- TUE 1 DEC: ADIT: paid deferral applications close
- 15–17 DEC: ADIT December exams
- FRI 18 DEC: Pillar Two (GloBE Rules) award exam
- THU 31 DEC: CTA May 2027: CIOT student registration deadline