Updated Sanctions Guidance published

with The Taxation Disciplinary Board (TDB) annually reviews the Indicative Sanctions Guidance (ISG) which sets out the range of sanctions that are available to Disciplinary Tribunals with indications of how these may be applied to various situations. The latest version of that Guidance is now available and can be found here

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.

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.


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.


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.


Making a complaint?


What will happen if a complaint is made against you?

Any questions?

Contact us