Engagement Letters

The CIOT and ATT issued updated Engagement letters guidance on 2nd May 2018. The update includes some new schedules and the schedules have been updated where required to reflect technical changes. They should also assist members with client engagement letters under the new data protection rules which came into force on 25th May 2018.

This document was produced by a collaborative working party of ATT, CIOT (including former IIT), ACCA, AAT and STEP as a practical and helpful tool for tax practitioners. The letters of engagement, privacy notice, specimen schedules of service, standard terms and conditions of business and letter of disengagement 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 the document which states the basis on which they are provided for member use. 

The document incorporates the GDPR and Data Protection Act (DPA) 2018 related changes into the main body of guidance rather than being issued as a standalone exercise but those wishing to refer only to these changes at present should look in particular at:

  • paragraphs 21 to 35 of the guidance notes to the appendices
  • appendix Aa - covering letter
  • appendix Ab – sample privacy notice
  • standard terms and conditions

For other GDPR related guidance please refer to the set of Frequently Asked Questions (FAQs) which can be found on the website here.

If members have any queries in relation to the letters please email standards [at] tax.org.uk.


New Engagement Letter Schedule Issued 18th January – Getting clients ready for Making Tax Digital for VAT

The joint professional bodies working party (AAT, ACCA, ATT, CIOT and STEP) have now concluded their work on an initial engagement letter schedule for Making Tax Digital for VAT (MTDfV).  This is now available here. This is a living document and will be updated as our understanding of MTDfV develops.  Members should note that the schedule has not been reviewed by legal counsel.

The working party will continue to keep the main guidance and engagement letters schedules under review.  If members have any queries in relation to the schedule please email standards [at] tax.org.uk.