▲ 3 r/CIOT
After lengthy engagement with the CIOT, ExtraTax Training has received clarifications regarding the scope of the ADIT United Kingdom syllabus for the June and December 2026 exams.
The following topics have been confirmed as NOT EXAMINABLE for 2026.
Capital Gains Anti-Avoidance
- Section 3 TCGA 1992 on attribution of gains to non-residents
- Temporary non-residence rules for CGT purposes
- Sections 86 and 87 TCGA 1992 anti-avoidance rules related to non-resident trusts
Trusts
- IHT aspects of trusts, as trusts are not mentioned in Part II of the syllabus which covers Inheritance Tax
- Income tax settlement anti-avoidance provisions (s624 ITTOIA 2005 and Part 5 Chapter 5 ITTOIA 2005)
- Capital gains tax attribution rules (s86 and s87 TCGA 1992)
- Transfer of Assets Abroad provisions as applied to trusts - Note that other aspects of the TOAA rules remain examinable
- Migration of trusts - Note that the residence of a trust remains examinable
Inheritance Tax
- IHT aspects of trusts (see above) - Note that IT and CGT aspects remain examinable
- Gifts with reservation of benefit
- Pre-owned assets
Not having to deal with the IHT aspects of resident and non-resident trusts will be welcome news for many ADIT UK students!
u/ExtraTaxTraining — 6 days ago