Making a complaint

Making a complaint – the first steps

The Taxation Disciplinary Board (TDB) deals with complaints against qualified tax advisers. That means tax advisers who are members of the Chartered Institute of Taxation or the Association of Taxation Technicians. They will usually have the letters CTA or ATT after their name.

If you are unsure whether your tax adviser belongs to one of these organisations, you can email the membership team –

Your tax adviser does not want unhappy customers. So you should make sure that the firm or adviser dealing with your tax affairs knows about any concerns you may have and has a chance to put things right when needed.

This is why the business or adviser you think is responsible for a problem should have the chance to look into any complaint – before the TDB steps in.

The Professional Rules and Practice Guidelines (PRPG) for members can be found on the CIOT and ATT websites, and outlines in chapter 9 the recommendation for members to have in place a procedure to handle complaints. 

If you don’t know who to complain to at the business, or you’re unsure about anything, get in touch with us. We will contact the right person for you, telling them that you have a complaint they need to look into.

Please contact us using the details as shown in our ‘Contact‘ section.

What to do next

If you’re not happy with how the business deals with your complaint, we may be able to help.

If you’d like us to look into your complaint, we will need you to fill in our complaint form which you can download from our website here. This will help us understand what exactly your complaint is about.

Before you complete the form, you should read about our procedures, which are set out in the Guidance for the Public. They will tell you how we work, and what we can and cannot do.

When you have completed the complaint form, please send it preferably by email to with any supporting documentation. If you are unable to submit your complaint and supporting documentation by email please post to TDB at 30 Monck Street, London SW1P 2AP.

Complaints form

Will the TDB publicly comment on my complaint?

Our public comment policy can be found here

Unhappy with the service you have received from TDB?

Our complaints policy can be found here

Any questions?

Contact us