Professional Conduct in Relation to Taxation 2015


1 May 2015

ICAS and other professional bodies have released the Professional Conduct in Relation to Taxation (PCRT) (issued on 1 May 2015).

Professional Conduct in Relation to Taxation (PCRT) (issued 1 May 2015)

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Revised Professional Conduct in Relation to Taxation (PCRT) (published 1 November 2016, with effect from 1 March 2017)

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This version of PCRT is applicable from 1 May 2015 and replaces the version issued in February 2014

However, a revised edition has been released and will become effective from 1 March 2017. The revised edition has standards in relation to tax planning.

The May 2015 version has extended material on electronic filing, decisions of Courts and Tribunals, DOTAS, POTAS, Accelerated Payments and Follower Notices as well as an expanded chapter on tax planning.

The document has been issued in conjunction with AAT, ACCA, ATT, CIOT, ICAEW and STEP.

The guidance includes further commentary to reflect the ongoing developments and the public concern about aggressive tax avoidance and evasion. This update does not include any specific changes following the paper published by HM Treasury and HMRC on 19 March 2015 Tackling tax evasion and avoidance.  This paper asks "the regulatory bodies who police professional standards to take on a greater lead and responsibility in setting and enforcing clear professional standards around the facilitation and promotion of avoidance".

The challenge in this paper has been considered and addressed in the revised PCRT issued on 1 November 2016.

This statement is being issued by all of the above named professional bodies.


  • Tax

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