TDB operates independently of CIOT and ATT. It has established the following process for dealing with complaints that it receives:

1. The Review stage

Complaints should be made by filling in and submitting the form on the Making a Complaint page.

Upon receipt of a complaint the TDB Operations team will appoint a Reviewer to examine the complaint to check that:

• it falls within TDB’s jurisdiction;
• the complaint has been submitted within twenty-four months of the events which form the subject matter of the complaint; and
• the matter of the complaint is not trivial or vexatious, otherwise the complaint will be rejected, and no further action will be taken.

If the complaint is rejected the complainant may have grounds to request that decision is reviewed by an Investigatory Assessor, who is an independent person appointed by TDB.

In most cases, the Reviewer is likely to refer the complaint for examination by the Investigation Committee. Before doing so the Reviewer will forward the complaint, together with any supporting documentation submitted, to the member about whom the complaint is made for their response.

2. The Investigation Committee

The role of this Committee is to investigate all matters referred to in the complaint to determine whether a prima facie case has been made out against the member who has been complained about. (A prima facie case means that there is an arguable case to answer.) The Committee comprises of three members drawn from a panel composed of a legally qualified chair, tax professional and a lay member. All the members of the panel are appointed by TDB and operate independently of CIOT and ATT.

The Committee meets in private. Neither you nor the Member is invited to attend, and a decision is made based on the documentary evidence submitted.

The Committee will have before it a report prepared by the Reviewer based upon the correspondence which has previously been conducted in relation to the complaint. The Committee will examine the material submitted to it and, if appropriate, will request the Reviewer to undertake any further enquiries which it considers necessary to ascertain the full facts of the complaint and the evidence available to support the allegation. After a full investigation and examination of the available information, the Committee may dismiss the complaint or find that there is a prima facie case to answer.

If there is found to be a prima facie case to answer, the Committee may decide either to:

• take no action if it is not serious enough to merit any sanction available to the Disciplinary Tribunal;
• dispose of the complaint by a consent order, if the member agrees to the sanction proposed by the Committee; or
• refer the complaint to the next stage.

The Complainant and member under investigation will be advised of the Committee’s decision and reasons and will have a right to request the decision be reviewed by an Investigatory Assessor if either object to the Committee’s decision. The independent Investigatory Assessor, whose decision is final, may uphold the Committee’s decision or refer the matter back to a new Investigation Committee, who will consider the matter afresh.

3. Interim Orders

Such an order would be considered at an interim stage between the consideration of a case by the Investigation Committee and the substantive hearing at a Disciplinary Tribunal. It would aim to deal with a member who poses a particular threat to the public such that it is considered to be in the public interest or necessary for the protection of the public that their membership should be suspended, pending a full hearing of the disciplinary charges by a Disciplinary Tribunal.

Details of the specific arrangements are contained within the Taxation Disciplinary Scheme Regulations 2014.

4. The Disciplinary Tribunal

If the Investigation Committee considers that:

• there is a prima facie case to answer;
• the complaint is not suitable for disposal by consent order; or
• the member does not consent to the terms of disposal proposed by the Committee

it may refer the case to a Disciplinary Tribunal.

The Disciplinary Tribunal is composed of three members drawn from an independent panel, a legally qualified chair, a tax professional and a lay member. All the members of the panel are appointed by TDB and operate independently of CIOT and ATT.

The Tribunal sits in public, and you are entitled to attend, even if you do not choose to give evidence. The role of the Tribunal is to hear the evidence presented to it by a lawyer acting on behalf of TDB to determine whether the alleged conduct is proven and to make a finding accordingly. The defendant (the member complained about) has an opportunity to give evidence, although they are not obliged to do so and may choose not to attend the Tribunal.

If a breach of discipline has been found, the panel may impose such penalty as they consider appropriate in the light of the:

• powers given to them;
• gravity of the breach; and
• facts and arguments presented.

The Disciplinary Tribunal has a wide range of sanctions available to it. These include:

• the imposition of a requirement to apologise;
• a fine;
• an admonishment through to the more severe sanctions of suspension or expulsion from CIOT or ATT; and
• an award for compensation (where the Tribunal has made a finding of Inadequate Professional Service).

The Disciplinary Tribunal’s decision will be sent in writing to both the defendant and the complainant, with reasons given for the Tribunal’s decisions. Decisions will normally be published.

5. The Appeal Tribunal

There is a final stage available to TDB and to the defendant, following a decision by the Disciplinary Tribunal. A complainant is not entitled to appeal against a decision of a Disciplinary Tribunal, but TDB or the defendant may apply for a hearing before the Appeal Tribunal. They may do so only on the grounds that:

• there has been a misapplication of the relevant rules and/or the relevant law;
• the finding or sanction was unreasonable; or
• new evidence has become available which, had it been available earlier, would materially have affected the finding of the previous Tribunal.

The request to appeal the decision will first be considered by an independent Appeals Assessor to ensure that the appeal comes within the specified grounds, listed above. If permission to appeal is granted, an independent Appeal Tribunal will hear the case. This body normally sits in panels of three, a legally qualified chair, a tax professional and a lay member.

The Appeal Tribunal may:

• uphold;
• modify; or
• overturn

any finding of the Disciplinary Tribunal.

The Appeal Tribunals’ decision is final.

You are entitled to expect that all members of CIOT and ATT, including students and firms which come within their jurisdiction, will conduct themselves in a professional manner both in the provision of their services and in their conduct.

If you wish to complain you should complete the form (see Making a Complaint).

After determining whether the alleged breach is within the rules and guidelines to which the individual is subject, the TDB Operations Team will advise how the matter is to be taken forward. At each stage of the process the TDB Operations Team will keep you informed. There are time limits set for the exchange of correspondence to reduce delays in bringing complaints before the appropriate forum.

If, as is usually the case, the complaint is referred for detailed examination by the Investigation Committee it is possible that you will receive a request for further information to assist its investigation. You will be advised of the Committee’s decision and, if the matter proceeds to a Disciplinary Tribunal, you will be informed of the date, time, and location of the hearing, which you may attend as an observer.

The TDB aims to ensure that all complainants are treated fairly. If you are unhappy with the way your case has been managed, you may complain to TDB (see Corporate Complaints Policy) who will review the case. Such a review is limited to the conduct of TDB Personnel and is not a way of appealing against a decision.

The TDB strongly supports the UK governments drive to combat Money laundering and Terrorist Financing and feel it is paramount for the TDB and the public to help the fight.

To learn more follow the links below.

https://www.tax.org.uk/whistleblowing

https://www.att.org.uk/whistleblowing-policy

TDB Whistleblowing Policy

The Taxation Disciplinary Board is concerned to ensure that there is a fair and independent investigation of every complaint referred to it and also to ensure the fair treatment of any person against whom a complaint is made.  The current procedures are also designed to enhance the standing of the tax profession by maintaining high standards of conduct and by ensuring that complaints are dealt with in an independent and impartial way.

This informal guide is intended to give brief information about the disciplinary process. Anyone who becomes involved in that process may consult the detailed provisions of the Taxation Disciplinary Scheme and associated Regulations, and the relevant Professional Rules and Practice Guidelines, which are linked on the Governance page of this website.