Continuing Professional Development (CPD)

Continuing Professional Development (CPD) Regulations and Guidance

CPD is the mandatory requirement to maintain and develop skills and competencies necessary to carry out professional and technical duties competently throughout the member’s working life. The CPD regulations and associated guidance are set out here.

We have also produced a film which provides a reminder about the requirements and points arising from a previous review of records (for the year to 31st December 2018).

CPD Material

Please see here for material which members may find of assistance in meeting their CPD requirements.

COVID-19 and meeting CPD requirements

The difficult circumstances of the COVID-19 pandemic have presented many challenges.  We appreciate that for some members it might have been difficult to access structured courses and training in person.  For many members, considerable amounts of time have been spent in familiarisation with the tax related changes brought in as a response to COVID-19.  Members are reminded that such research counts as CPD and their records for the year the year to 31st December 2021 can reflect this.

We are aware that COVID-19 restrictions and risks may continue to result in changes to the mix of sources of CPD undertaken, and the focus of that CPD, but we would not expect to see a negative impact on the overall quality or quantity of CPD.  Whilst there may be limited scope to attend training courses in person, there has been an increase in online resources available, and CPD requirements can be met in a number of other ways including:

  • Learning media including podcasts and computer based training packages (including ATT/CIOT webinars).
  • Learning at work, such as training, coaching and mentoring (including when delivered remotely).
  • Technical discussions on client matters, new legislation and case law.
  • Studying for a relevant further qualification.
  • Developing and presenting relevant training material (including via webinar, webex etc)
  • Writing books, articles and reviews.
  • Reading technical journals such as Tax Adviser.
  • Researching the answer to a technical query.
  • Reading material relevant to your role such as anti-money laundering or data protection guidance.
  • Reading professional standards material e.g. Professional Rules and Practice Guidelines and Professional Conduct in relation to Taxation.
  • Non tax technical subjects such as practice management, “soft skills” and IT training relevant to your role.

For those who are taking a break from work at this time consider how you will maintain your CPD ready for your return to work. You may want to continue to undertake CPD to maintain your knowledge or undertake a more intensive period of CPD as you return to work.

For details of CPD being provided by the ATT and CIOT over the coming weeks refer to the website Branch Network. If members have any queries relating to meeting CPD requirements they should email standards [at] att.org.uk.

CPD Forms

A 2021 CPD form is available here.

Please note that in 2021 you will be required to self-certify your CPD compliance as part of an Annual Return which will be completed on a calendar year looking at the period 1st January to 31st December 2021. You do not need to make a separate declaration of CPD compliance in January.

2020 CPD form

2019 CPD form

2018 CPD form

2017 CPD form

2016 CPD form

Last reviewed 15 September 2021