Professional Standards

The Joint Professional Standards Committee of ATT and CIOT contributes to the achievement of ATT’s objective of promoting and enforcing standards of professional conduct amongst those engaged in the provision of advice and services in relation to taxation and monitoring and supervising their compliance with money laundering legislation. The guidance developed by Professional Standards upholds the professional and ethical standards required of our members.

It is open to anyone who is concerned that a member may have breached the CIOT and ATT's rules, which include PCRT, to make a complaint to the independent Taxation Disciplinary Board (TDB). A member who is concerned that another member may have breached the rules should follow the same procedure. As the Standards on 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 occurred 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] (contact us).

Professional Rules and Practice Guidelines

Professional Conduct in Relation to Taxation

Taxation Disciplinary Board

Professional Indemnity Insurance Regulations

Continuing Professional Development (CPD)

Other guidance