I am currently looking to set myself up in private practice, working part-time. I qualified as a chartered accountant many years ago and worked in industry and for several small businesses. Quite a while ago I decided to resign as a member of ICAEW. I had originally intended to reinstate my membership and apply for a practicing certificate but have now decided not to (huge rejoining fees and large annual fees - I only want to work part-time and I don't think I will get value for money). However, I wish to study for ATT as my tax is a little rusty and the discipline of taking exams will help me get quickly up to speed.
My question is, can I obtain ATT membership by gaining my relevant work experience in my own private practice? My concern is that as an ATT student I will be expected to be in paid tax employement and to work on my own I would need an ATT practicing certificate (according to the website, the rules regarding registered members in practice appear to be changing in 2012 and things seem unclear).
Can anybody offer any advice?