ICAS ICAS logo

Quicklinks

  1. About Us

    Find out about who we are and what we do here at ICAS.

  2. Find a CA

    Search our directory of individual CAs and Member organisations by name, location and professional criteria.

  3. Careers

    Access current vacancies and understand what it’s like to work here at ICAS.

  4. Contact Us

    Get in touch with ICAS by phone, email or post, with dedicated contacts for Members, Students and firms.

Login
  • Annual renewal
  • About us
  • Find a CA
  • Careers
  • Contact us
  • Become a CA
  • CA jobs
  • SCABA
  • ICAS Foundation
  1. Members
    1. Become a member
    2. Manage my membership
    3. Benefits of membership
    4. Professional development
    5. Mentoring
    6. Member rewards
    7. CA jobs
    8. Area networks
    9. International communities
    10. Get involved
    11. CA Connect
    12. CA magazine
    13. Top Young CAs
    14. Career breaks
    15. The ICAS member app
    16. Newly admitted members 2021
    17. CA Wellbeing
  2. Become a CA
    1. How to become a CA
    2. Routes to becoming a CA
    3. CA Stories
    4. Find a training agreement
    5. Why become a CA
    6. Qualification information
  3. CA Students
    1. Studying with ICAS
    2. Timetables and exams
    3. Learning requirements
    4. Learning updates
    5. Learning blog
    6. Totum Pro | Student discount card
  4. Employers
    1. Become an Authorised Training Office (ATO)
    2. Resources for Authorised Training Offices (ATO)
    3. Professional entry
    4. Apprenticeships
  5. Thought leadership
    1. Technology
    2. Trust
    3. Talent
    4. Research
    5. CA Agenda podcast
    6. CA Agenda videos
    7. ICAS webinars
    8. CA Summit
  6. Professional resources
    1. Anti-money laundering
    2. Audit and assurance
    3. Brexit
    4. Charities
    5. Coronavirus
    6. Corporate and financial reporting
    7. Business and governance
    8. Ethics
    9. Insolvency
    10. Pensions
    11. Practice
    12. Public sector
    13. Sustainability
    14. Tax
  7. Regulation
    1. Complaints and sanctions
    2. Regulatory authorisations
    3. Guidance and help sheets
    4. Regulatory monitoring
  8. Governance
    1. At a glance
    2. Charter, rules and regulations
    3. Council
    4. Boards and key committees
    5. Public reporting
    6. Executive team
    7. Diversity
    8. Member research
  9. Contact us
    1. ICAS technical helpdesk
    2. ICAS logo request
  10. Careers
    1. Business centres
    2. Meet our team
    3. Benefits
    4. Vacancies
    5. Imagine your career at ICAS

Professional Conduct in Relation to Taxation (PCRT) and Research and Development

  • LinkedIn (opens new window)
  • Twitter (opens new window)
Charlotte Barbour - NEW profile picture By Charlotte Barbour, Director of Taxation

12 June 2020

Main points:

  • PCRT bodies continue to review helpsheets and produce topical guidance
  • Topical Guidance covering the application of professional standards to the provision of R&D tax credit services has been issued
  • Help sheet C2: Dealing with errors – members in business has been issued

Charlotte Barbour reports that the PCRT bodies (AAT, ACCA, ATT, CIOT, ICAS, ICAEW and STEP) have issued topical guidance covering the application of professional standards to the provision of R&D tax credit services.

PCRT sets out the principles and standards of behaviour that all members and students must follow in their tax work. The latest version came into effect on 1 March 2019 and is supported by supplementary help sheets.

On 1st June the PCRT bodies issued topical guidance covering the application of professional standards to the provision of R&D tax credit services. This project arose initially through the impetus of a group of specialists in the area of R&D who felt it important to make the application of the standards clear to their area of work. The guidance produced was then considered and adopted by all of the PCRT bodies.

The new guidance is available on the ICAS website.

Topical Guidance is designed to offer targeted support around the application of the PCRT principles but of a temporary nature because it relates to a particular current issue. Its aimed at members of the PCRT bodies, but it also offers a guide should members’ clients ask about what should and shouldn’t be claimed.

In addition, there is a new help sheet entitled ‘C2 dealing with errors – members in business’. This includes guidance for employees attending to the tax affairs of their employer, and members in practice dealing with their own business’s tax affairs.

Please send us any feedback and comments by emailing tax@icas.com.

New report published on Professional Conduct in Relation to Taxation

By Charlotte Barbour, Director of Taxation

6 May 2020

Independent Loan Charge Review – where does this leave clients who have settled?

By Charlotte Barbour, Director of Taxation and Susan Cattell, Head of Tax Technical Policy

14 January 2020

2021-04-croneri 2021-04-croneri
ICAS logo

Footer links

  • Contact us
  • Terms and conditions
  • Modern slavery statement
  • Privacy notice

Connect with ICAS

  • Facebook (opens new window) Facebook Icon
  • Twitter (opens new window) Twitter Icon
  • LinkedIn (opens new window) LinkedIn Icon
  • Instagram (opens new window) Instagram Icon

ICAS is a member of the following bodies

  • Consultative Committee of Accountancy Bodies (opens new window) Consultative Committee of Accountancy Bodies logo
  • Chartered Accountants Worldwide (opens new window) Chartered Accountants Worldwide logo
  • Global Accounting Alliance (opens new window) Global Accounting Alliance
  • International Federation of Accountants (opens new window) IFAC
  • Access Accountancy (opens new window) Access Acountancy

Charities

  • ICAS Foundation (opens new window) ICAS Foundation
  • SCABA (opens new window) scaba
ICAS logo

Our cookie policy

ICAS.com uses cookies which are essential for our website to work. We would also like to use analytical cookies to help us improve our website and your user experience. Any data collected is anonymised. Please have a look at the further information in our cookie policy and confirm if you are happy for us to use analytical cookies: