Support and guidance

As an Affiliate, you are required to uphold our Code of Conduct and meet an annual Continuous Professional Development (CPD) requirement. You can find details of both of these elements, and related guidance, below.

Code of Conduct

Our Code of Conduct provides a simple means for you to demonstrate, to employers, clients and fellow tax practitioners, your commitment to the highest ethical, legal and professional standards.

The Code of Conduct is based on common guidelines shared by major international tax employers from industry, professional services, legal and government sectors, and enables you as an Affiliate, regardless of your location or professional background, to meet and promote the same high standards in your professional conduct.

In addition to the Code of Conduct, you will also be expected as an Affiliate to adhere to the CIOT's Professional Rules and Practice Guidelines.


As an Affiliate, you can meet our yearly CPD requirement either by completing and fulfilling an annual CPD plan, by performing ad-hoc CPD as appropriate to your professional duties.

Any CPD undertaken needs to be relevant to your role. Examples may include:

  • Attendance at ADIT or CIOT conferences, seminars, workshops, committee meetings, training or branch events, or similar events organised by other professional bodies, companies or tax authorities
  • Learning media, including podcasts and computer based training packages
  • Learning at work, including internal training meetings, coaching and mentoring
  • Technical discussions on client matters, new legislation and case law
  • Studying for a relevant further qualification
  • Developing and presenting relevant training material
  • 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
  • Non tax technical subjects that are relevant to your role, such as practice management, 'soft skills' or IT skills

Further details can be found in the CIOT CPD regulations and guidance notes:

DAC6 guidance

This guidance has been produced by the CIOT for use by our Affiliates, to help you understand when you might be classified as an intermediary under the UK regulations implementing parts of DAC6, and the circumstances in which you may be required to make a disclosure report to HMRC.

This guidance is relevant to you as an Affiliate if you provide tax services as an employee or principal working in a firm located outside the UK or EU.