CIOT’s policy on providing replies to technical queries

The Institute does not currently have the resources to provide a technical advisory service, and can only take on those queries which bring to light anomalies in or problems with tax law or administration. In addition providing free advice would place us in unfair competition with members whose business is to provide advice to other practices.

In providing a response that is intended for general guidance only, no responsibility can be accepted by the Chartered Institute of Taxation for loss occasioned to you or any other person acting or refraining from action as a result of any material in our response.

Even where we agree to take on an issue which brings to light anomalies in or problems with tax law or administration, due to the volume of queries from members and issues sent to us, we cannot usually reply in detail to each technical query and it may take time to resolve an issue, as many are also dependent on HMRC agreeing with or having the resources to deal with a problem.

We do however value all contributions from members and members of the public as they enable us to be aware of issues that members and taxpayers face and to be alerted to problems as they occur. We take the time to consider any issues raised, often by discussion by the relevant Sub-Committee. Where appropriate, we take the issue up with HMRC/HM Treasury, either as a contribution to ongoing discussions or as a new matter to be raised.

Where possible we will respond when an issue is resolved, although this may be in the form of a website posting in the Newsdesk section on the CIOT website – you may wish to set up your profile to receive automatic alerts from this. Where possible, we also publish resulting correspondence with HMRC on the CIOT website in the 'Public Submissions' section.

However, should you wish to discuss any specific matter with a member, or obtain a second opinion, you can search for one via our online directory – click on the ‘Find a Chartered Tax Adviser’ link on the CIOT home page at www.tax.org.uk. You will no doubt wish to discuss fees with the other member you select during your first contact.

Finally, you may sometimes wish to take up an issue with your own MP. Contact details for MPs can be found on the website www.theyworkforyou.com, which is a charitable organisation.