Use of the Institute's Practicemark

23 Apr 2021

Who can apply to use the Institute’s Practicemark?

The following categories of firms with Sole Practitioners or Principals who are qualified as Chartered Tax Advisers (“CTAs”) may be permitted to use the CTA designation in relation to the firm. Permission to use the CTA designation and Practicemark is subject to CIOT’s governing Charter, Byelaws and Members and Council regulations.

 

Sole Practitioner’s firms

Firms of Sole Practitioners or sole directors of limited companies, qualified as CTAs engaged in public practice, can apply to use the Institute’s Practicemark and use the designation Chartered Tax Adviser or Chartered Tax Advisers if they are the sole Principal in a small firm to promote their firm. Members in this category are not charged a fee for annual use of the badge and designation. However, eligibility is contingent upon the Sole Practitioner’s continuing compliance with the professional and ethical standards required of CTAs and the sole practitioner will need to be up to date with their subscription payments, Anti-Money Laundering and Counter Terrorist Financing Supervision and their other membership obligations, particularly, timely submission of their Annual Return. They will also have to submit to adhere to our brand guidelines and to keeping our brand promise.

 

Firms where all Principal are CTAs

A firm where all the Principals are Chartered Tax Advisers engaged in practice can also apply to use the Institute’s Practicemark and use the designation Chartered Tax Advisers to promote their firm. Members in this category are not charged a fee for annual use of the badge and designation. Again, eligibility is contingent upon the Principals’ continuing compliance with the professional and ethical standards required of CTAs and all the principals in the firm will need to be up to date with their subscription payments, their other membership obligations, particularly, timely submission of their Annual Return and, importantly, the firm will also need to be supervised for Anti-Money Laundering and Counter Terrorist Financing Supervision in order to qualify use of the badge and designation.


Firms where not all Principals are CTAs

If you are interested in using the Institute’s Practicemark and the designation Chartered Tax Advisers but do not fit either of the categories set out above you can submit an application if either

(a) at least 50% of the Principals of the firm who are primarily engaged in public practice are CTAs (‘public practice’ means providing tax compliance and/or tax consultancy services to the public);).
So for example a firm with 3 Principals where 2 of the Principals teams provide tax advice but only one Principal is a CTA member and the third Principal looks after audit work and isn't involved in tax work then you would be eligible. If you are unsure please email membership@tax.org.uk for confirmation of your eligibility.

or

(b) at least 50% of the Principals’ voting rights (i.e, the rights of Principals to vote at a meeting of Principals in a Firm, not the voting rights of shareholders at a meeting of members of a company) are held by CTAs.

 There is an annual charge for firms in this category, the annual fees are as follows:

  •          2 – 5 Principals £240 per annum
  •          6 Principals or above £480 per annum

Fees should be paid via bank transfer before completing the application form, using the following bank details:

CIOT
Sort code: 40-03-17 | Account number: 01049550

When making the bank transfer, use ‘CIOT Pmark’ and your CIOT membership number as your payment reference.


Non Eligible Firms

The Institute will not typically approve applications for use of the Practicemark and the designation when:

  • The organisation is not engaged in 'public practice' which is defined as the provision of tax consultancy and or tax compliance services.
  • The organisation is part of a larger global organisation


Employees

Employees who are qualified as CTAs and work for larger firms that don't meet the firms criteria can apply to use the Institute’s Practicemark on their business card and email signature only. Members in this category are not charged a fee for annual use of the Practicemark.


Use of the Practicemark 

The Practicemark may only be reproduced on:

  • the professional stationery and promotional material* of the qualifying firm or sole trader
  • the personal business cards of a member of the Institute who is an employee

Members and Firms may not use the Practicemark on commercial publications nor in any venture with a non-member. 

* "Professional stationery and promotional material" in these Rules includes: Professional notepaper, 'With compliments' slips, Business cards, Reports and report covers, Practice brochures, Publicity leaflets, Advertisements, Premises nameplates, email signature blocks and the Firm’s website.
Note: Reproduction on a member's private stationery is not permitted.

The Practicemark works as a stand alone logo but if you wish to have any wording associated with it please see our Practicemark FAQ


Apply to use the Practicemark 

Sole practitioner application form

Employee application form

Firms where all Principals are CTAs application form

Firms where 50% of Principals are CTAs application form