Branch Technical Officer

The role of the Technical Officer is to act as a link between branch members and the CIOT and ATT Technical Committees.

The CIOT and ATT Technical Officers make submissions to and meet with HMRC, HM Treasury and other Government Bodies:

  • in response to consultation exercises (both public and confidential);
  • to draw attention to anomalies in the law and inadequacies in the system, particularly identified through practical experience of members;
  • to call for changes in the law;
  • commenting critically on new legislation before Parliament (particularly with draft Finance Bill Representations); and
  • improvements in the administration of the tax system.

As the CIOT is one of the UK representatives on the Confédération Fiscale Européene, the Technical Committees also have input via the CFE's Fiscal Committee on matters relating to EU directives and European aspects of UK tax laws.

The ATT Technical Steering Group considers any topic which it believes is of relevance to ATT members but its principle focus is on personal tax and owner-managed business tax with a particular interest in compliance matters.

The CIOT's remit covers all tax matters, though the taxation of specialised businesses (e.g. insurance and oil) is generally left to the relevant business organisations.

Given the charitable status of both the CIOT and ATT, while we try to act in the interests of members, we must adhere to the overarching public interest aim. Note that although CIOT and ATT will call for changes in the tax law to remedy anomalies, simplify the system and ease administration, we are not campaigning bodies as such. However, the CIOT's Low Incomes Tax Reform Group does campaign for better tax treatment of the unrepresented - its overall aim is to 'Gove a voice to the unrepresented'. Thus input from branches to LITRG's campaigns will always be welcome. LITRG also makes separate responses to HMRC (and other Government departments') consultations which will have an impact on the unrepresented taxpayer, and publishes reports on areas where tax law, policy, or administration operates to the disadvantage of the unrepresented. LITRG staff members will make themselves available to speak at branches on their areas of expertise.

In order to fulfil his or her role, the Branch Technical Officer needs to be prepared to spend 5 minutes or so at periodic branch meetings to:

  • mention current areas of public consultation (these can be found on the ATT website here and the CIOT website here);
  • appeal for general issues and points of practice from members; and 
  • generally raise the profile of the work of the Technical Committees at the branch and ensure that members realise their input is sought and valued.

To assist this, the Branch Technical Officer will be copied in on the circulation of consultations by the Technical Team, and will be included in the Technical Team Weekly Update, which provides a summary of topical issues that week.

The Branch Technical Officer should then:

  • refer any comments received back to the relevant Technical Officer or to the Technical Administrator for CIOT or ATT; and
  • let the central Technical Team know of any branch members with particular expertise or areas of interest and a willingness to help the technical efforts.

May we draw your attention to the Policy on Branch Representation.