Membership fees 2020

All new applicants will need to pay a non-refundable application fee of £160.00, which consists of a fit and proper check (assessment fee) and certifying eligiblity for membership (certificate of eligibility fee).

If you are accepted into membership you will need to pay the appropriate exemption fee and annual member fee which is based on the country in which you reside. Please refer to the tables below.

If your membership lapses and you need to re-apply, you will need to pay a non-refundable re-admission fee of £160.00. See lapsing, relinquishing, re-admission for more information.

United Kingdom fees

Annual membership fee

Amount

Associate

£220.00 

Associate tax adviser

£137.00

Dual Associate and Associate tax adviser £346.00 (save £11)
Fellow  £236.00

Fellow tax adviser

£157.00 

Dual Fellow and Fellow tax adviser

£357 (save £36)

Exemption fee 

£150.00

Practising certificate £185.00*
Tax practising certificate £90.00*

Provisional Associate

£60.00**

Retired

£85.00

Retired dual £130.00 (save £25)

*VAT is applicable to this fee at 20%.

**Application fee waived.

Members in public practice also require anti-money laundering supervision. See Become a member firm and member firm and affiliates fees.

International fees

These fees apply to the following countries:  

Austria | Bahamas | Belgium | Belize | Bermuda | Botswana | Brazil | Bulgaria | Canada | Caribbean region countries | Chile | Croatia | Cyprus | Czech Republic | Denmark | Finland | France | Germany | Gibraltar | Greece | Hungary | Ireland | Israel | Italy | Lebanon | Luxembourg | Maldives | Malta | Mexico| Namibia | Netherlands | Norway | Poland | Portugal | Romania | Slovenia | Spain | Sweden | Switzerland | Turkey | USA | Venezuela 

Annual membership fee

Amount

Associate

£220.00 

Associate tax adviser

£137.00

Dual Associate and Associate tax adviser £346.00 (save £11)
Fellow £236.00

Fellow tax adviser

£157.00

Dual Fellow and Fellow tax adviser

£357.00 (save £36)

Exemption fee

£150.00

Provisional Associate

£60.00*

Retired £85.00
Retired dual £130.00 (save £25)

All fees quoted are exclusive of VAT.

*Application fee waived.


These fees apply to the following countries: 

Argentina |Bahrain | Bangladesh | Cameroon | Central African Republic | Egypt | Estonia | Ethiopia | Gambia | Ghana |  Guyana | India | Ivory Coast | Kenya | Kuwait | Latvia | Lithuania | Liberia | Malawi | Mali | Mauritius | Morocco | Nambia | Nepal | Niger | Nigeria | Oman | Pakistan | Qatar | Russia |Saudi Arabia | Seychelles | Sierra Leone | Slovakia | South Africa | Sri Lanka | Swaziland | Tanzania | UAE | Uganda | Ukraine | Zambia | Zimbabwe

Annual membership fee

Amount

Associate

£137.00 

Associate tax adviser

£137.00

Dual Associate and Associate tax adviser £266.00 (save £11)
Fellow £175.00

Fellow tax adviser

£157.00

Dual Fellow and Fellow tax adviser

£296.00 (save £36)

Exemption fee

£150.00

Provisional Associate

£60.00*

Retired

£85.00

Retired dual  £130.00 (save £25)

All fees quoted are exclusive of VAT.

*Application fee waived.