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词条 Association of Taxation Technicians
释义

  1. Higher Apprenticeship framework

  2. Branches

  3. Technical submissions to HMRC

  4. References

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| leader_title = President
| leader_name = Tracy Easman [2]
| leader_title2 = Deputy President
| leader_name2 = Jeremy Coker[2]
| leader_title3 = Vice President
| leader_name3 = Richard Todd [2]
| leader_title4 = Executive Director
| leader_name4 = Jane Ashton[3]
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The Association of Taxation Technicians or ATT, is a leading professional body in the UK for those providing tax compliance services and related activities. It is registered with The Charity Commission in the UK (803480).

The association has over 9,000 members and fellows together with over 5,000 students. Members and fellows use the practising title of 'Taxation Technician' or ‘Taxation Technician (Fellow)’ and the designatory letters 'ATT' and 'ATT (Fellow)' respectively.

The ATT is based in London, UK.[1]

Although an independent organization, the ATT shares back-office services with the Chartered Institute of Taxation (CIOT).[4]

The association is a charity and a leading professional body for those providing UK tax compliance services. Its primary charitable objective is to promote education and the study of tax administration and practice. One of its key aims is to provide an appropriate qualification for individuals who undertake tax compliance work. It contributes to consultations on the development of the UK tax system and seek to ensure that, for the general public, it is workable and as fair as possible.

The ATT is a technician level qualification which entitles those who have completed the exams and obtained relevant supervised work experience to call themselves taxation technicians.[1]

Training may be provided by other organizations. For example, BPP University provides courses for students who plan to sit the ATT examinations to qualify as a taxation technician.[5]

As well as passing the exams, students seeking certification as a registered Taxation Technician must be able to show that they have two years' of acceptable practical experience.[6]

Higher Apprenticeship framework

In 2011, the UK government launched the Higher Apprenticeship Fund[7] to support a new wave of Apprenticeship frameworks. With the support from that Fund, PwC led the development of the Higher Apprenticeship in Professional Services framework.[8]

The new framework includes distinct pathways for Audit, Tax and Management consulting. The tax pathway within this framework is aligned with the requirements of the ATT exams.

The framework has the blend of technical knowledge, wider competence and business skills that employers have told us they are looking for to enable Apprentices to operate effectively and productively in a tax environment.

Branches

There are 40 branches run in conjunction with the Chartered Institute of Taxation catering for the requirements of the members and students within their areas.

Technical submissions to HMRC

The technical officers of the ATTmeet with officials from HM Treasury and HM Revenue & Customs, to help ensure that the viewpoint of the taxpayer and tax practitioners is taken into account in the development of HMRC's policy and practice. Some of the submissions made by ATT are:

  • [https://web.archive.org/web/20150123152247/http://www.att.org.uk/technical/submissions/withdrawal_ESCs_12_Jan Withdrawal of extra statutory concessions] - The ATT comments sent to HMRC 8 January 2015 on Withdrawal of extra statutory concessions. 12 January 2015
  • [https://web.archive.org/web/20150123152448/http://www.att.org.uk/technical/submissions/collection_management_devolved_taxes_wales Collection and management of devolved taxes in Wales] - The ATT response to the Welsh White Paper sent on 15 December 2014 on Collection and management of devolved taxes in Wales. 15 December 2014
  • [https://web.archive.org/web/20150123152700/http://www.att.org.uk/technical/submissions/tackling_offshore_tax_evasion_31_Oct_14 Tackling offshore tax evasion] - The ATT responses sent to HMRC 31 October on Tackling offshore tax evasion: a new criminal offence and Tackling offshore tax evasion: strengthening civil deterrents. 31 October2014

References

1. ^{{cite web|title=About Us |url=http://www.att.org.uk/about_us |website=The Association of Taxation Technicians |accessdate=11 September 2015 |deadurl=yes |archiveurl=https://web.archive.org/web/20150907160550/http://www.att.org.uk/about_us |archivedate=7 September 2015 |df= }}
2. ^{{cite web|title=Who's Who at the Association - Council |url=http://www.att.org.uk/about_us/WWatA/Council_v2 |website=The Association of Taxation Technicians |accessdate=11 September 2015 }}{{dead link|date=October 2016 |bot=InternetArchiveBot |fix-attempted=yes }}
3. ^{{cite web|title=Who's Who at the Association - Senior Staff |url=http://www.att.org.uk/about_us/WWatA/SeniorStaff |website=The Association of Taxation Technicians |accessdate=11 September 2015 |deadurl=yes |archiveurl=https://web.archive.org/web/20150209175946/http://www.att.org.uk/about_us/WWatA/SeniorStaff |archivedate=9 February 2015 |df= }}
4. ^{{cite web |url=http://www.netcall.com/index.php/media/news/317-the-chartered-institute-of-taxation-and-the-association-of-taxation-technicians-enhance-membership-system-with-end-to-end-systems-integration |title=The Chartered Institute of Taxation and the Association of Taxation Technicians Enhance Membership System With End-to-End Systems Integration |date=20 July 2010 |publisher=Netcall |accessdate=2011-06-30 }}{{dead link|date=July 2017 |bot=InternetArchiveBot |fix-attempted=yes }}
5. ^{{cite web |url=http://www.bpp.com/courses/examination-courses/tax/att.aspx |title=ATT |publisher=BPP University College |accessdate=2011-06-30 |deadurl=yes |archiveurl=https://web.archive.org/web/20110530193546/http://www.bpp.com/courses/examination-courses/tax/att.aspx |archivedate=2011-05-30 |df= }}
6. ^{{cite web |url=http://www.tolleytraining.co.uk/index.php?option=com_content&task=view&id=3&Itemid=3 |title=The Association of Taxation Technicians (ATT) |work=LexisNexis |accessdate=2011-06-30 |deadurl=yes |archiveurl=https://web.archive.org/web/20120307154333/http://www.tolleytraining.co.uk/index.php?option=com_content&task=view&id=3&Itemid=3 |archivedate=2012-03-07 |df= }}
7. ^Higher Apprenticeship Fund, https://www.gov.uk/government/news/10-000-higher-apprenticeships-to-help-business
8. ^Professional Services Higher Apprenticeship (England), http://www.afo.sscalliance.org/frameworkslibrary/index.cfm?id=FR01200
{{DEFAULTSORT:Association Of Taxation Technicians}}

3 : Professional associations based in the United Kingdom|Organizations established in 1989|Tax practitioner associations

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