Professional bodies publish guidance on using AI for tax work

The seven PCRT professional bodies have published topical guidance for members who use AI tools in tax work.

ICAS is one of seven UK professional bodies that adopt and maintain Professional Conduct in Relation to Taxation (PCRT). The code was recently updated and the latest edition took effect on 1 January 2026. 

PCRT consists of the fundamental principles and the standards for tax planning. Compliance with PCRT is mandatory for members undertaking tax work. PCRT is supported by supplementary help sheets to assist members in applying the fundamental principles and standards. 

It’s also supported by topical guidance covering the application of PCRT to specified topical areas. 

Topical guidance on AI tools

The PCRT group of professional bodies published the latest topical guidance covering the application of PCRT to the ethical use of artificial intelligence tools in January 2026.

The guidance is not intended to be technical guidance on the use of AI but considers the ethical use of AI for tax work.

Key areas covered include:

Introduction

Definition of AI and examples of how AI is currently used in the tax/accountancy sector.

AI Ethics and PCRT – the Fundamental Principles

The guidance considers each of the fundamental principles, in the context of the use of AI tools: 

• Integrity
• Objectivity
• Professional competence and due care
• Confidentiality
• Professional behaviour

For each principle, the guidance sets out some key considerations and provides a table setting out the ethical risks and possible safeguards to deal with those risks.

Appendix – What types of AI tools are there?

This section outlines various tools currently available with brief descriptions, and notes that tax professionals should also be aware that software packages often have AI tools embedded in them. The list of tools is not exhaustive, and new tools are emerging all the time.

Read the guidance

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