Self-employed members

Join the growing number of UK full and fellow members (over 3,900 at the last count) who already work for themselves through our scheme for members in practice.

What is a member in practice?

A member in practice (MIP) is an AAT full or fellow member offering accountancy, taxation or related consultancy services to the public in the UK or Channel Islands. All AAT full and fellow members providing these services must be approved to do so by AAT.

There are two groups of member in practice, registered and licensed. Those registered on the scheme meet some but not all of our licence criteria, so can register on the scheme and work towards attaining a full licence under AAT’s guidance and support.

What can a member in practice do?

AAT members in practice can be approved to offer up to 18 services to clients including bookkeeping, payroll, accounts preparation and VAT.  More information about the services can be found in the Regulations and guidance for members in practice.

AAT members in practice are not permitted to carry out a statutory audit - to find out whether clients need a statutory audit please refer to our audit threshold guidance

Please note that AAT members operating as self-employed outside the UK are not eligible to join the scheme for members in practice.  


To become an AAT member in practice you must already be a professional member of AAT. Read more about the application process and fees here.

You will also need to pay the following AAT member in practice (MIP) fees (these fees are correct until 1 January 2016): 

Fee Before 1 January 2016 After 1 January 2016
Registered/Licensed MIP fee Up to £177 Up to £186
Anti-money Laundering supervision (if eligible) Up to £80 Up to £80
Total cost Up to £257 Up to £266