This area contains information about the technical activities of the Institute, including our representations on tax policy, and other technical information which will be of interest to our members and other tax professionals.
The CIOT works for a better, more efficient tax system for all affected by it – taxpayers, their advisers and the tax authorities. Our objectives for the tax system include:
- Greater simplicity and clarity, so people can understand how much tax they should be paying and why
- Greater certainty, so business and individuals can plan ahead with confidence
- A legislative process which translates policy intentions into statute accurately and effectively, without unintended consequences
- A fair balance between the powers of tax collectors and the rights of taxpayers (both represented and unrepresented)
- Responsive and competent tax administration, with a minimum of bureaucracy
In pursuit of these objectives we put forward to government and other relevant bodies the Institute’s views and analysis, drawing on our members’ experience in all aspects of taxation. This includes responses to consultation documents and comments on draft legislation, and also proactive representations and projects.
The CIOT has adopted some ‘rules of engagement’ for consultation responses and interactions with HMRC, which is to ensure that they reflect our charitable objectives. These rules of engagement can be found here.
A summary of our technical activities can also be found in the 'Technical Newsdesk' section of the Institute's monthly journal Tax Adviser.
The Institute’s Technical Committee operates through twelve sub-committees and a number of working groups. We welcome applications from members to join our technical sub-committees. Much of the day-to-day technical work is carried out by the Institute’s Technical Officers in consultation with members of the sub-committees. The Institute is also represented on a number of external committees and groups.
The Institute does not have the resources to provide a technical advisory service and can only take on queries which bring to light anomalies in or problems with tax law or administration. We are strictly politically neutral in our work: any political issues (ie disagreements with government policy) are best raised directly with MPs.