The Institute will seek to ensure that the membership reflects a high standard of expertise. This will be achieved by admitting to membership only persons who have shown themselves to possess a broad level of knowledge on all matters of Indirect Taxation. Membership will only be open to those who pass the Institute’s examination. However, where the Institute’s Council considers there are exceptional circumstances it has discretion to grant membership by exemption from examination.

The Institute recognises that it will represent those working in the field of Indirect Taxation across a wide spectrum. The Institute therefore welcomes into membership:

• VAT consultants in private practice
• consultants on customs and excise duties, levies, etc in private practice
• consultants on other areas of Indirect Taxation, for example, stamp duty, insurance premium tax, etc
• Indirect Tax practitioners in commerce, finance and industry
• serving officers of Her Majesty’s Revenue & Customs
• Indirect Tax practitioners in other government departments
• Indirect Tax practitioners in local government
• Indirect Tax practitioners in other areas, for example charitable bodies
• those involved in the teaching of the law of Indirect Taxation
• those involved in research projects in the field of Indirect Taxation.