New requirement to report to ATT (update 1 January 2021)

Currently there are a number of circumstances where a member or student must notify the Head of Professional Standards in writing within 2 months of the events as set out in 2.14-2.16 of Professional Rules and Practice Guidelines.

From 1 January 2021 you will also need to report any of the following events which occur ON OR AFTER 1 January 2021

If you are convicted of a summary only road traffic offence:

  • Summary only road traffic offences

(a) Careless Driving (driving without due care and attention)

(b) Driving Whilst Disqualified

(c) Excess Alcohol

(d) Failure to stop/report accident

(e) Failure to provide a specimen for analysis

(f) No insurance

(g) Speeding *

(h) Unfit through drink or drugs

* Note that you will not need to report a speeding offence if you go on a driving awareness course or accept a fixed penalty for speeding.

  • If you have accepted a caution for a criminal offence

For further details please refer to the article in the November 2020 edition of Tax Adviser which is available here.

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