Membership 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 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 £160.00. See lapsing, relinquishing, re-admission for more information. 

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 

*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 - 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 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 £160.00. See lapsing, relinquishing, re-admission for more information. 

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

Practising Certificate (UK only) N/A

Tax Practising Certificate (UK only)

N/A

Provisional Associate

£60.00*

Retired £85.00
Retired dual £130.00 

All fees quoted are exclusive of VAT.

*Application fee waived.

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 | 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. 

Annual membership fee

Amount

Associate

£196.00 

Associate tax adviser

£137.00

Dual Associate and Associate tax adviser £322.00 (save £11)
Fellow £211.00

Fellow tax adviser

£157.00

Dual Fellow and Fellow tax adviser

£335.00 (save £33)

Exemption fee N/A
Practising Certificate (UK only) N/A

Tax Practising Certificate (UK only)

N/A

Provisional Associate

£60.00*

Retired

£85.00

Retired dual  £130.00 (save £25)

All fees quoted are exclusive of VAT.

*Application fee waived.