Update

The ADIT Extended Essay, Explained - Live with CIOT's Rory Clarke

9 September 2026

Deadline watch

  • CTA November 2026: late entry closes (+£107 fee) (Friday 11 September)
  • ADIT December 2026: exam entry closes (standard fee) (Wednesday 16 September)
  • ADIT December 2026: late entry closes (£107 fee) (Wednesday 30 September)

The ADIT Extended Essay, Explained - Live with CIOT's Rory Clarke

Friday 11 September, 12:00 to 13:00 UK time, online and free. The Extended Essay is the ADIT option candidates ask about most: how it compares with sitting a third exam paper, how topic registration works, what the submission process involves, and how to plan the time. In this live hour, Rory Clarke of the Chartered Institute of Taxation joins MojiTax to explain the option and answer your questions live. Free to attend online. Reserve your seat and bring your questions. Reserve a free seat

MojiTax announcements

  1. MojiTax partners with the Chartered Institute of Taxation of Nigeria — MojiTax has partnered with the Chartered Institute of Taxation of Nigeria (CITN) to give members access to global tax qualifications — including ADIT, Pillar Two, the CTA, and the IRS Enrolled Agent programme — at around half the standard rate. Fees are paid in naira with no foreign card or currency conversion required. Find out more

Exam body announcements

  1. CTA November 2026: late entry closes (+£107 fee) — CTA November 2026: late entry closes (+£107 fee): the deadline is Friday 11 September. Final day of the late-entry window for the November 2026 CTA exams: a £107 late fee applies on top of the exam fee. Official date: not a MojiTax event. Official CIOT dates
  2. ADIT December 2026: exam entry closes (standard fee) — ADIT December 2026: exam entry closes (standard fee): the deadline is Wednesday 16 September. Standard exam-entry deadline for the December 2026 ADIT session (£278 per exam); late entries are accepted until 30 September with a £107 surcharge. Official CIOT dates
  3. Pillar Two December 2026: exam entry closes (standard fee) — Pillar Two December 2026: exam entry closes (standard fee): the deadline is Wednesday 16 September. Standard exam-entry deadline for the December 2026 Pillar Two award exam (£275 exam fee; £125 one-off student registration); late entries are accepted until 30 September with a £107 surcharge. Official CIOT dates

Article of the week

Pillar Two: What Happens When the Minimum Tax Is Higher Than the Tax You Expected to Pay? A group finance director signs off a 5% effective tax rate in a subsidiary jurisdiction and treats it as a win. Under Pillar Two, that win is the trigger.

On the calendar

  • 11 SEP: CTA November 2026 — late entry closes (+£107 fee)
  • 11 SEP: The ADIT Extended Essay, Explained - Live with CIOT's Rory Clarke
  • 16 SEP: ADIT December 2026 — exam entry closes (standard fee)
  • 16 SEP: Pillar Two December 2026 — exam entry closes (standard fee)
  • 30 SEP: ADIT December 2026 — late entry closes (£107 fee)
  • 30 SEP: Pillar Two December 2026 — late entry closes (£107 fee)
  • 27 OCT: CTA — November 2026 session (exams 27–29 October)