Engagement Letters
In collaboration with AAT, ACCA, and STEP, the CIOT and ATT have produced Engagement letter guidance and proforma templates for use by our members.
The main guidance comprises:
- Guidance notes
- Letter of engagement
- Privacy notice
- Schedules of services
- Standard terms and conditions of business
- Letter of disengagement
The main guidance has been supplemented by a proforma subcontractor agreement for use by practitioners when acting as a subcontractor to a regulated firm engaged in public practice and is available for download below.
The letter of engagement, privacy notice, specimen schedules of service, standard terms and conditions of business, letter of disengagement and subcontractor agreement are intended to be adapted and amended by tax practitioners to suit their own practice. Please refer to the important note on the front of each document which states the basis on which they are provided for member use.
The latest edition of the guidance is dated 27 April 2020 and includes updates made following the last major review that was conducted in 2018. Please note that the updated main guidance and the separate schedules provided (including the subcontractor schedule, and MTD schedules) have not been subject to review by legal counsel.
June 2025 Update
The Joint Professional Bodies Engagement Letters Working Party (AAT, ACCA, ATT, CIOT and STEP) are currently reviewing and updating the guidance. Should members wish to comment or have any suggestions for improvements, please email [email protected].
New MTD for Income Tax Schedule published June 2025
A new MTD for income tax schedule has been published by the Joint Professional Bodies Engagement Letters Working Party (AAT, ACCA, ATT, CIOT and STEP) and is available below. This schedule can be used by members with clients who must comply with the requirements of MTD for income tax and in relevant cases is to be used instead of the existing Personal Tax – Sole Traders and Property Income schedule included in the main engagement letter guidance.
VAT Schedules
Updated VAT schedules were published to reflect changes following the end of the transition period on departure from the EU. These replace the VAT schedules included in the main engagement letter guidance and are available below.
If members have any queries in relation to the letters, please email [email protected]