Both CIOT and ATT are registered charities (CIOT No 1037771, ATT No 803480).
CIOT and ATT have the same charitable aims:
- To advance public education in and promote the study of the administration and practice of taxation and the principles of economic and political science in relation to taxation.
- To prevent crime; and
- To promote the sound administration of the law for the public benefit by promoting and enforcing standards of professional conduct.
Branches must ensure that their activities reflect these charitable aims by:
- welcoming everyone to their meetings, not just members and students of CIOT and ATT
- providing support to members and students
- promoting initiatives with tax charities such as the 'Bridge the Gap' campaign
- promoting good practice
- supporting Head Office functions such as member compliance and responding to technical consultations