As a member of CIOT or ATT you are bound by the relevant published practice rules and guidelines and are expected to be familiar with these. As a member you are required to maintain standards in your work and conduct which are compatible with the high standards of the tax profession and which meet the expectations of the public, your professional colleagues and the professional body of which you are a member.

You may be subject to disciplinary action and the imposition of penalties and costs if you breach the relevant standards. These could involve a reprimand, a fine and, in serious cases, suspension of, or exclusion from, membership of CIOT or ATT.

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. The member has an opportunity to make observations on the complaint and provide information or supporting documentation. The member’s response will be forwarded to the Complainant, and the member will have an opportunity to comment on any further comments made by the Complainant.

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 the member under investigation nor the Complainant 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 you agree to the sanction proposed by the Committee; or
• refer the complaint to the next stage.

Both the member under investigation and the Complainant 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 under investigation 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 the member under investigation is entitled to attend, even if they 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 under investigation) has an opportunity to give evidence, although they are not obliged to do so and may choose not to attend the Tribunal. However, prior to the hearing the defendant will be required to set out their response to the charges submitted by the Presenter appointed by TDB and to indicate what, if any, evidence they intend to rely upon together with the names of any witnesses they propose to call.

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.

A member has a right to a fair and independent hearing of allegations of professional misconduct made against them.

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 you cannot give an immediate substantive response, you should indicate when it will be given. You should respond to all communications from the Board within the timescale requested in the correspondence. Failure to respond to an official communication may itself be considered a breach of professional discipline.

If you are employed, you must consider advising your employer of the complaint as this may have an impact on the conduct of the practice. You must also consider other factors such as the need for legal advice and any requirement to advise professional indemnity insurers together with any conditions they may have regarding the provision of legal services.

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. Again, this should be acknowledged without delay and if there are valid reasons why you cannot attend on the proposed date seek an alternative immediately. You should also consider the extent to which you may need external advice and counsel. At the hearing you may present your case personally or be represented. An explanation of the procedure, your rights to be heard and to call witnesses, if required, are explained in the material that will be sent to you by the Clerk to the Disciplinary Tribunal. You may be informed immediately of the decision of the Disciplinary Tribunal, but it is more likely that it will reserve its judgement and that you will receive a written communication with its findings. In the event it finds the case proven it will deliver a detailed report of its findings and the reasons for its decision. You will also receive details of your right of appeal.

TDB 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.

The TDB aims to ensure that all members 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.