Professional Conduct in relation to Taxation

Professional Conduct in Relation to Taxation (PCRT) has been updated making it easier to navigate with a new digital structure. This edition is effective from 1 March 2019.

PCRT now consists of the fundamental principles and the standards for tax planning. Compliance with PCRT is mandatory for members advising on UK tax matters. Members must be familiar with and comply with PCRT and a failure to do so may result in disciplinary action.

Download PCRT 2019 Edition

PCRT is supported by supplementary help sheets which replace Parts 3 and 4 of the 2017 edition of PCRT.  There are five help sheets as follows:

The help sheets represent guidance designed to help members apply the Fundamental Principles and Standards in their tax work. While not mandatory a member in a disciplinary case may be asked to explain why they did not follow the help sheet guidance.

For example, a case might be brought against a member under the fundamental principle of integrity. As part of the investigation by the disciplinary body the member could be asked to explain why, as recommended in the ‘Dealing with errors’ help sheet, they had not advised their client to make good the tax underpayment which they had identified in the client’s tax affairs.

Previous Editions:

Topics

  • Tax

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