Who we are
The TDB is an independent body that runs the complaints and disciplinary scheme for the Chartered Institute of Taxation (CIOT) and the Association of Taxation Technicians (ATT).
Details of the Scheme can be viewed here.
Details of the Scheme Regulations can be read here.
The TDB:
- Operates a fair system acting in the public interest
- Supports and maintains the high professional standards of the CIOT and ATT
- Handles complaints quickly, impartially and effectively
- Operates economically
- Has procedures and policies which are open and easy to understand
- Has published simple guidance for complainants and members, which may be downloaded from this web site.
Latest News
8th May 2025 – Consultation response – Enhancing HMRC’s powers: tackling tax advisers facilitating non-compliance – Read more…
January 2025 – Update to Indicative Sanctions Guidance – Read more…
June 2024 – Consultation response – Raising standards in the tax advice market – strengthening the regulatory framework and improving registration – Read more….
Guidance
Guidance notes for members of the public and anyone considering making a complaint, and how to make a complaint, about a CIOT or ATT member, and for members about whom a complaint is made. Guidance for TDB panel members about the operation of the disciplinary rules, tribunals and processes.
Publications
Copies of the TDB’s Indicative Sanctions Guidance, Annual Report and Accounts, Professional Rules and Practice Guidelines, Professional Conduct in Relation to Taxation, TDB Privacy Policy and other Statutory Information.
Hearings, Findings & Orders
Details of the outcome of Disciplinary Hearings, Appeals and Fixed Penalty Awards. Dates of forthcoming Disciplinary Tribunal Hearings.