Membership and practising certificate fees 2021

United Kingdom fees

All new applicants are required to pay a non-refundable application fee of £160.00, which includes a fit and proper assessment fee and a certification of eligibility for membership fee. 

If your membership application is approved you will be required to pay the appropriate exemption fee of £150 and annual member fee as detailed below. 

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

All fees quoted are inclusive of VAT.

Membership fees
Month of joining Associate Associate Tax Adviser Dual Associate & Associate Tax Adviser Fellow Fellow Tax Adviser Dual Fellow & Fellow Tax Adviser Provisional Associate Retired Retired Dual
January £220.00 £137.00 £346.00 £236.00 £157.00 £357.00 £60.00 £85.00 £130.00
February £201.67 £125.58 £317.17  £216.33  £143.92  £327.25  £60.00  £85.00 £130.00 
March £183.33 £114.17 £288.33  £196.67  £130.83  £297.50  £60.00 £85.00  £130.00
April £165.00 £102.75 £259.50  £177.00  £117.75  £267.75  £60.00  £85.00  £130.00 
May £146.67 £91.33 £230.67 £157.33  £104.67  £238.00  £60.00  £85.00  £130.00
June £128.33 £79.92 £201.83 £137.67  £91.58  £208.25  £60.00  £85.00  £130.00 
July £110.00 £68.50 £173.00  £118.00  £78.50  £178.50  £60.00  £85.00  £130.00 
August £91.67 £57.08 £144.17 £98.33  £65.42  £148.75  £60.00  £85.00  £130.00 
September £73.33 £45.67 £115.33  £78.67  £52.33  £119.00  £60.00  £85.00  £130.00 
October £55.00 £34.25 £86.50  £59.00  £39.25  £89.25  £60.00  £85.00  £130.00 
November £36.67 £22.83 £57.67  £39.33  £26.17  £59.50  £60.00  £85.00  £130.00 
December £18.33 £11.42 £28.83  £19.67  £13.08  £29.75  £60.00  £85.00  £130.00 
Practising certificate fees 
Month of joining Practising Certificate Tax Practising Certificate
January £222.00 £108.00
February £203.50 £99.00
March £185.00 £90.00
April £166.50 £81.00
May £148.00 £72.00
June £129.50 £63.00
July £111.00 £54.00
August £92.50 £45.00
September £74.00 £36.00
October £55.50 £27.00
November £37.00 £18.00
December £18.50 £9.00

Application fee is waived on the Provisional Associate membership. 

Members in public practice also require a practising certificate and anti-money laundering supervision. See become a member firmmember firm and affiliates fees and how to obtain an IFA practising certificate

International fees - High

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 

All new applicants are required to pay a non-refundable application fee of £160.00, which includes a fit and proper assessment fee and a certification of eligibility for membership fee.

If your membership application is approved you will be required to pay the appropriate exemption fee of £150 and the annual member fee as detailed below. 

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

Month of joining Associate Associate Tax Adviser Dual Associate & Associate Tax Adviser Fellow Fellow Tax Adviser Dual Fellow & Fellow Tax Adviser Provisional Associate Retired Retired Dual
January £220.00 £137.00 £346.00 £236.00 £157.00 £357.00 £60.00 £85.00 £130.00
February £201.67 £125.58 £317.17  £216.33  £143.92  £327.25  £60.00  £85.00 £130.00 
March £183.33 £114.17 £288.33  £196.67  £130.83  £297.50  £60.00 £85.00  £130.00
April £165.00 £102.75 £259.50  £177.00  £117.75  £267.75  £60.00  £85.00  £130.00 
May £146.67 £91.33 £230.67 £157.33  £104.67  £238.00  £60.00  £85.00  £130.00
June £128.33 £79.92 £201.83 £137.67  £91.58  £208.25  £60.00  £85.00  £130.00 
July £110.00 £68.50 £173.00  £118.00  £78.50  £178.50  £60.00  £85.00  £130.00 
August £91.67 £57.08  £144.17 £98.33  £65.42  £148.75  £60.00  £85.00  £130.00 
September £73.33 £45.67 £115.33  £78.67  £52.33  £119.00  £60.00  £85.00  £130.00 
October £55.00 £34.25 £86.50  £59.00  £39.25  £89.25  £60.00  £85.00  £130.00 
November £36.67 £22.83 £57.67  £39.33  £26.17  £59.50  £60.00  £85.00  £130.00 
December £18.33 £11.42 £28.83  £19.67  £13.08  £29.75  £60.00  £85.00  £130.00 

Application fee is waived on the Provisional Associate membership. 

International fees - Low

These fees apply to the following countries: 

Argentina |Bahrain | Bangladesh | Cameroon | Central African Republic | Egypt | Estonia | Ethiopia | Gambia | Ghana |  Guyana | India | Ivory Coast | Kenya | Kosovo |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

All new applicants are required to pay a non-refundable application fee of £72.00, which includes a fit and proper assessment fee and a certification of eligibility for membership fee. 

If your application for membership is approved you will be required to pay the appropriate exemption fee and annual member fee.

If you allow your membership to lapse you would need to re-apply for membership and pay a non-refundable re-admission fee of £72.00. See lapsing, relinquishing, re-admission for more information. 

Month of joining Associate Associate Tax Adviser Dual Associate & Associate Tax Adviser Fellow Fellow Tax Adviser Dual Fellow & Fellow Tax Adviser Provisional Associate Retired Retired Dual
January £196.00 £137.00 £322.00

£211.00

£157.00 £335.00 £60.00 £85.00 £130.00
February £179.67 £125.58 £295.17 £193.42 £143.92 £307.08 £60.00 £85.00 £130.00
March £163.33 £114.17 £268.33 £175.83 £130.83 £279.17 £60.00 £85.00 £130.00
April £147.00 £102.75 £241.50 £158.25 £117.75 £251.25 £60.00 £85.00 £130.00
May £130.67 £91.33 £214.67 £140.67 £104.67 £223.33 £60.00 £85.00 £130.00
June £114.33 £79.92 £187.83 £123.08 £91.58 £195.42 £60.00 £85.00 £130.00
July £98.00 £68.50 £161.00 £105.50 £78.50 £167.50 £60.00 £85.00 £130.00
August £81.67 £57.08 £134.17 £87.92 £65.42 £139.58 £60.00 £85.00 £130.00
September £65.33 £45.67 £107.33 £70.33 £52.33 £111.67 £60.00 £85.00 £130.00
October £49.00 £34.25 £80.50 £52.75 £39.25 £83.75 £60.00 £85.00 £130.00
November £32.67 £22.83 £53.67 £35.17 £26.17 £55.83 £60.00 £85.00 £130.00
December £16.33 £11.42 £26.83 £17.58 £13.08 £27.92 £60.00 £85.00 £130.00

Application fee is waived on the Provisional Assciate membership.