ATT and CIOT Computer Based Exam in Law — Information & Free Practice
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Exam Review
About ATT and CIOT Computer Based Exam in Law
ATT and CIOT Computer Based Exam in Law · GB
Key exam facts
- Provider
- Association of Taxation Technicians (ATT) and Chartered Institute of Taxation (CIOT), shared Law CBE in the ATT and CTA structures; Prometric provides booking and delivery.
- Format
- Computer-based assessment at a test centre or remotely: multiple choice, multiple response, drop and drag, and select from a list. Each question is worth one mark with no partial marking.
- Exam questions
- Total questions: 50.
- Time limit
- 60 minutes of answer time. Familiarisation tutorial precedes the exam; approved additional time is conditional on individual arrangements.
- Passing score
- 60% of available marks; each whole question must be correct to earn its one mark.
- Exam fee
- GBP £127 per attempt, including a resit; registration and study manuals are separately charged.
Topics covered
Legal framework within which a taxation practitioner operates
Law relating to partnerships
Law relating to companies
Legal issues involved in the disposal of a business
Law relating to property
Law relating to intellectual property
Law relating to trusts, wills and intestacy
How to prepare
Work through the topics, read the explanation after each answer, and revisit the areas where you miss questions. Use the official outline and reference materials below to guide your study.
These independent practice questions are not actual exam items and do not guarantee a passing result.
Frequently asked questions
What is the exam format?
Computer-based assessment at a test centre or remotely: multiple choice, multiple response, drop and drag, and select from a list. Each question is worth one mark with no partial marking.
How many questions are on the exam?
Total questions: 50.
How long is the exam?
60 minutes of answer time. Familiarisation tutorial precedes the exam; approved additional time is conditional on individual arrangements.
What is the passing score?
60% of available marks; each whole question must be correct to earn its one mark.
How much does the exam cost?
GBP £127 per attempt, including a resit; registration and study manuals are separately charged.
Official sources and references
- ATT Syllabus 2026
page 11, Law learning outcomes
- ATT Syllabus 2026
page 10, ATT publications
- CIOT CBE FAQs
Are the three CBEs exactly the same?
- CIOT CBE Guidance on Success
Pass mark
- CIOT CBE Guidance on Success
During the Exam
- ATT Fees
Computer Based Examinations
- CIOT CBE Guidance on Success
Question Type
Confirm current exam arrangements with the exam provider.