CPD Records Guidance - Extracts from Sample CPD Records

See below for a range of sample extracts from member CPD records that CIOT found straightforward to review and accept when assessing compliance with CPD Regulations. These are provided to support your understanding of:

  • What counts as CPD activity under the CIOT CPD Regulations and Guidance
  • Undertaking planning to meet your requirements.
  • Examples of the types of CPD activities we expect to see in acceptable records, dependent on your working role or duties.
  • Examples of the level of detail and types of information that should be included in CPD records.

Further guidance on understanding your CPD requirements is available here:

Am I Within Scope of the CPD Regulations

If you are unsure if you are within scope of the CPD Regulations and Guidance, there is a flowchart to aid in your assessment which can be found here CPD Assessment Tool – Are You Within Scope of the CPD Regulations?

Advisory Notice: These records are provided for guidance purposes only.
They represent a small number of extracts from member records and therefore do not cover the whole range of member working roles or types of CPD activity. As per the CPD Regulations members are required to assess and perform such CPD as is appropriate to their duties, as well as being required to keep a record of all CPD undertaken.

Members should be capable of demonstrating from their records that they understand and comply with the CPD Regulations. There is a standard CIOT/ATT CPD Record Form available which includes sections covering CPD planning, CPD activities undertaken, and reflections on the learning.

Use of this form is not mandatory as CPD records are accepted in wide variety of formats. The extracts below include examples using the CIOT/ATT form as well as those using alternative formats such as firm-specific forms or individually created documents.

Record Extracts

The extracts are categorised by CPD area. Please click on the relevant area below to view the related extracts. 

Tax Technical (for those working in tax covering a range of different roles)       

Not Working in Tax (extracts from some common non-tax working roles for members)          

Professional Standards related CPD                                                                                                         

Anti Money Laundering Training  

Other Skills and Competencies (skills or learning expected in most working roles)


If you require any further support regarding CPD please contact us at [email protected].

Page last reviewed 16 February 2026