Members are required to comply with the ATT/CIOT's professional codes of conduct, namely:
- Professional Rules and Practice Guidelines (PRPG) which include the Continuing Professional Development (CPD) and Professional Indemnity Insurance (PII) obligations; and
- Professional Conduct in Relation to Taxation (PCRT)
In our role as a government appointed anti-money laundering ('AML') supervisor we are required to supervise certain firms run by, or partly by, members in practice for compliance with the AML regulations. You can read more about AML supervision below.
You can find guidance on a range of other Professional Standards issues in' other guidance' below and information on the Taxation Disciplinary Board which is an independent body set up to deal with complaints about members.
The TDB is open to anyone who is concerned that a member may have breached the ATT and CIOT's rules, which include PCRT.
As the Standards on the Tax Planning section of PCRT is new, the Professional Standards Team will be happy to discuss their application with you, although ultimately the decision as to whether a breach of PCRT has occured on any specific matters referred to it will rest with the TDB (or, on appeal, to the general courts).
If you have any queries please standards [at] att.org.uk (contact us).