Annual Return Guidance
3 November 2026

 

How to Complete Your Annual Return - FAQs

 

The majority of questions in the Annual Return form relate to the period from 1 January 2026 to 31 December 2026. Your Annual Return must be completed by 28 February 2027. We have extended the due date to February 2027 this year at members’ request to support you meeting this important and mandatory membership requirement. 

You can of course continue to complete your return much earlier as the Portal is open for submissions by latest mid-November. We would strongly recommend that you don’t leave it until the last minute.

If you require any further support to complete your Annual Return please email us at [email protected]. 

FAQ 1 Tax Work - ‘Do you work in tax?’ Can you help me with answering this question?

You should answer ‘Yes’ to working in tax if you provide tax compliance, tax advice, consultancy or guidance in tax in your working role in any way, including the following sectors:

  • private practice
  • the public sector (e.g. HMRC)
  • commerce
  • industry
  • those working in mixed tax and technology or tax software development
  • those working in the not-for-profit sector
  • or in any other form (including writers/lecturers/trainers in the area of taxation)

Even if tax work makes up only a small part of your working role you should still answer ‘Yes’.

You should select EVERY tax role option that is applicable to you where you have more than one tax role. For example, if you are an employee working in tax as well as a part-time self-employed sole trader providing tax services you should select both options on the form.

Where you have more than one tax role in the same capacity, for example you are a director of two or more companies providing tax and accounting services listed at Companies House, please email us at [email protected] with details of your additional roles.

FAQ 2 Do you hold Anti-Money Laundering (AML) Supervision?

If you work in tax you will then be asked to state what your role is so that we can ascertain whether you come within the requirements of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 as amended (MLR) and must have AML supervision.

Writers or lecturers in tax, or those whose tax work only relates to providing training on tax topics, generally will not be covered by the MLR. The same applies to those working in tax as employees within industry.
 

Please do answer ‘Yes’ to working in tax and answer appropriately depending on what your role is. If the relevant option you select generates a question about your AML supervisor and you do not hold supervision then you should select the ‘No’ AML supervision option and add in a note in the explanatory box provided as to why.

FAQ 3 AML Supervisor Selection Options - What should I do if my Anti-Money Laundering Supervisor is not on the drop-down list?

If your Anti-Money Laundering Supervisor is not included on the drop-down list in this question, please answer ‘No’ to the question “Does your practice/firm/partnership have an Anti-Money Laundering Supervisor?” and give an explanation in the box provided.

For example, if your firm is based overseas, it's AML supervisory body is unlikely to be listed here, so for an Isle of Man company or a firm registered in the Channel Islands you will need to answer ‘No’ and state your overseas location and the related AML supervisor in the explanatory box. 

FAQ 4 AML Supervisor - I have selected ATT as my Anti-Money Laundering Supervisor. Is that correct?

For members indicating ATT as their AML supervisor, please be aware that AML supervision is not automatically included as part of your ATT membership and must be separately applied for and renewed on an annual basis. Please see here: Online Anti-Money Laundering Scheme Registration further information.

If you have not registered for ATT AML supervision and do not hold AML supervision elsewhere you should answer ‘No’ to the question ‘Does your practice/firm/partnership have an Anti-Money Laundering Supervisor?’ and provide explanatory details as to your position in the box provided.

FAQ 5 I have selected another Professional Body or HMRC as my AML Supervisor. Is that correct?

Please ensure that the information you provide is correct when indicating your AML supervisor. You must be able to provide evidence of this if requested by ATT.

FAQ 6 Do you hold Professional Indemnity Insurance (PII)?

For those answering ‘Yes’ to holding PII you will need to include the name of your PII insurer in the box provided (or your PII arrangements if any alternative self-insurance is in place under the permitted rules for other professional bodies). Please have this to hand before you begin your annual return.

If you answer is ‘No’ to your practice holding PII, then you will be asked to indicate why you do not have PII in place.  Please select the most appropriate option from the options listed. See FAQs 7 and 8 for more information on some appropriate selections. If your circumstances do not match the options listed, please select ‘Other’ and include an explanation in the box provided for this.

FAQ 7 Professional Indemnity Insurance (PII) - I am a subcontractor in the UK and do not have PII. How should I answer the PII question?

If you provide tax or accountancy services as a subcontractor (for example on a self-employed basis or through a company) you need to have professional indemnity insurance. This PII needs to either be on your own account or through the contractor’s PII (subject to certain conditions – see below) and must meet the requirements of the ATT PII Regulations: Professional Indemnity Insurance Regulations.

If you do not have PII you must answer ‘No’ to having PII. You will then be asked to select from several possible reasons and you should choose the appropriate answer from the following:

In the process of obtaining PII Tick this if you have recently started up and are trying to obtain PII.  We will need to follow up with you so please email [email protected] to confirm when you have cover in place which complies with the CIOT and ATT PII Regulations.
I am covered by my contracting firm’s PII

Providing services to a firm which provides tax services. Tick this if:

  1. you are providing services to a firm which provides tax services; and
  2. you have confirmation in writing from the contracting firm that their policy complies with the CIOT and ATT PII regulations and covers you in your capacity as a subcontractor; and
  3. the firm has named you as the subcontractor on its own professional indemnity policy; and
  4. the insurer has waived its right to subrogation in relation to you as the subcontractor; and
  5. you are able to provide us with a copy of this written agreement if requested (we may contact you to request this).

Providing tax services to a firm which does not itself provide tax services: If you are providing services to a business which does not itself provide tax services, it is unlikely to have the relevant insurance in place. In such circumstances you must take out PII which complies with the CIOT and ATT PII Regulations.
Other Please provide further explanation of your position in the box provided. We remind members that under any other subcontractor arrangements, you should obtain PII without delay. 

 

Please note that the PII Regulations, effective 1 January 2023 onwards, included changes to the requirements for the PII subcontractor exemption to apply (section 3.2) and which are listed above. You should ensure you familiarise yourself with these changes.

FAQ 8 Professional Indemnity Insurance - I am based overseas full time working as a principal in a tax practice and I do not have PII. How should I answer the PII question?

The PII regulations and guidance (effective 1 January 2023) outline the requirements covering members based overseas full time. Members and their firms based oversea must have PII in place for any work undertaken for UK based clients:

Regulation 3.5
Where a firm is based outside the UK and cannot obtain PII cover for the work undertaken for UK based clients which meets the requirements under paragraph 4.1 [of the regulations], they are exempt from the full requirements but must obtain the nearest equivalent cover in the territory where they are based. They must be transparent with their clients about the level of PII in place.

Guidance – Section 11

Members based outside the UK who do not service clients in the UK are outside the scope of the regulations but are encouraged to seek PII of an equivalent standard to that set out in the regulations and they should be transparent with their clients about the level of PII in place.

If you do not have PII you should answer ‘No’ to question 2 (i.e. ‘No’ to having PII) and take action if needed to address this. You will be offered several possible answers and you should select the below response:

‘My practice is outside the UK’.

We will follow up with members to ensure the requirements are being met for those affected.

FAQ 9 Professional Conduct in Relation to Taxation (PCRT) - Please could you confirm what the standards of PCRT are?

PCRT sets out the principles and standards of behaviour that all members must follow in their tax work, including the fundamental principles of:

  • Integrity
  • Objectivity
  • Professional competence and due care
  • Confidentiality
  • Professional behaviour

And the standards for tax planning, being:

  • Client Specific
  • Lawful
  • Disclosure and transparency
  • Tax planning arrangements
  • Professional judgement and appropriate documentation.

Full details can be found here: Professional Conduct in Relation to Taxation.

 

FAQ 10 Continuing Professional Development (CPD) - I am not working in tax. How should I answer the CPD question on the annual return?

CPD is the mandatory requirement to maintain and develop skills and knowledge necessary to carry out professional and technical duties competently throughout a member’s working life, as detailed by the CPD Regulations.

It applies to all CIOT and ATT members and Advanced Diploma in International Taxation (ADIT) affiliates who:
 

  1. Provide tax compliance services, advice, consultancy or guidance in tax including, without limitation, those in private practice, the public sector, commerce, industry or not for profit sector.
     
  2. Do not fall into paragraph 1 above but who use the designation(s)*; CTA, CTA (Fellow), ATII, FTII, Chartered Tax Adviser, ATT, Taxation Technician, ATT (Fellow), Taxation Technician (Fellow), ADIT affiliate or International Tax Affiliate of the Chartered Institute of Taxation.

Members coming within the scope of the regulations are required to perform such CPD as is appropriate to their duties. There is no longer a minimum hours requirement (nor ‘structured’ versus ‘unstructured’ requirements) and CPD records for those not working in tax would relate to their non-tax duties.

We have provided a CPD Scope Flowchart to support you to assess if you are within scope of the CPD regulations here: CPD Assessment Tool    

For example, an ATT member who works in the banking industry, who is not undertaking any tax work and whose email sign off includes the letters ATT, is within scope of the CPD regulations. They are required to undertake and record CPD to ensure they are carrying out their duties competently.

The CPD question on the annual return should be answered as follows:

Not working in tax and not using the designation(s)* You are outside the scope of the regulations and so can answer ’Yes’ to meeting your CPD requirements.
Not working in tax and using the designations

If you are satisfied that you have performed such CPD as is appropriate to your duties answer ’Yes’ to meeting your CPD requirements.

If you consider that you have not performed such CPD as is appropriate to your duties answer ‘No’ to meeting your CPD requirements and provide an explanation in the box provided.

 

The CPD Regulations and Guidance effective from 1 January 2023, include clarification of the requirements for pro bono work and retired members.

There is also an increased emphasis on the fact that CPD relates not only to tax technical material and does not only consist of face-to-face formal training sessions.  Members are encouraged to consider the wealth of CPD available to them to ensure they continue to maintain and develop the skills and competencies necessary and should refer to paragraphs 10.1 and 10.2 in the guidance section. Information on sources of CPD is available on the ATT website here: CPD Materials.

Members should refer to the updated regulations and guidance to ensure they are clear on the changes now in place.

FAQ 11 Continuing Professional Development (CPD) - I am retired. How should I answer the CPD question on the annual return?

The CPD Regulations and Guidance effective from 1 January 2023, include clarification of the requirements for retired members:

a. If you were fully retired in 2026, providing no tax services whatsoever including pro bono services, you are exempt from CPD. Please answer ‘Yes’ to meeting the CPD requirements and contact the membership team at [email protected] to update your subscription to a retired rate, see ATT Member Fees for details of the retired membership options

b. If you were fully retired in in 2026 but were providing pro bono services and using your designation, you are within scope of the regulations and are required to undertake appropriate CPD in respect of these services.

Therefore, if CPD is not being undertaken you must not hold yourself out as a member by use of the designations (apart from those who are honorary members).

Where the designations are not being used, members are still required to consider whether CPD would be beneficial for the protection of the recipient of the services and the member.

The member must be transparent with those they provide services to where no CPD is being undertaken.