Raising standards in the tax advice market – strengthening the regulatory framework and improving registration
7th June 2024
The Taxation Disciplinary Board respond to the HMRC consultation on Raising standards in the tax advice market – strengthening the regulatory framework and improving registration.
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.
TDB are recruiting please see vacancies page for further details
Update to Indicative Sanctions Guidance – applicable from 1st January 2025
The Taxation Disciplinary Board annually reviews the Indicative Sanctions Guidance which sets out the range of sanctions that are available to the Tribunal with indications of how these may be applied to various situations. The review involves benchmarking the sanctions that the TDB applies against those of similar regulators and some general tidying up to remove some elements of ambiguity and inconsistency.
The result of this has shown that the level of fines imposed by the TDB have been set at levels below those felt appropriate by similar professional regulators and therefore the suggested sanctions and appropriate level of fines have been updated. The ISG is to be treated as guidance with TDB panellists using their judgment and reaching conclusions about taking mitigating and aggravating circumstances into account when determining sanctions.
The updated Guidance also includes new guidance for AML related breaches. The latest version of that Guidance is now available and can be found here
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.