Professional rules

Part of the role of the joint Professional Standards Committee is to ensure that the CIOT’s professional standards are fair, reasonable and relevant and that practical guidance is provided for members.

Member Obligations

It is open to anyone who is concerned that a member may have breached the CIOT and ATT's rules, which include PCRT, to make a complaint to the independent Taxation Disciplinary Board (TDB) - see Tax Disciplinary Board for more details. A member who is concerned that another member may have breached the rules should follow the same procedure.
As the Standards on Tax Planning section of PCRT is new, the Professional Standards team will be happy to discuss their application with you, although ultimately the decision as to whether a breach of PCRT has occurred on any specific matters referred to it will rest with the TDB (or, on appeal, to the general courts). Contact the team at standards [at]