If you are carrying on a business in the tax and accountancy sector you or your firm must be supervised. In essence this means sole practitioners and principals in partnerships/limited liability partnerships and companies operating in that sector. For you or your firm to be supervised by the CIOT or ATT at least one principal in your business must be a member of the CIOT or ATT. (Principal for these purposes means sole practitioner, equity partner, member of an LLP or company director at Companies House.)
Further information covering how to register and how to meet the requirements of the regulations is included on these pages. If you have a query and cannot find the answer please contact us by email (aml [at] ciot.org.uk).