Frequently Asked Questions

Do the directors of the Taxation Disciplinary Board (TDB) also sit as members of the Investigation Committee and/or the Disciplinary and Appeal Tribunals?

No.  The directors of the TDB appoint, after open competition, members to the TDB panel (see Who We Are)  They do not themselves attend or take part in the Investigation Committee, Disciplinary or Appeal Tribunals or any hearings

Does the TDB investigate every complaint made about members of CIOT and ATT?

No.  TDB, like many other professional regulators, operates a policy of assessing complaints via a Reviewer to ascertain whether the complaint has been brought within 24 months from when the last incident became known to the complainant, and whether the complaint falls within the jurisdiction of the TDB Scheme or Taxation Disciplinary Scheme Regulations 2014.

If the Reviewer determines that the complaint, inquiry or information is vexatious or of such a minor nature that, in their view, it would not if proved merit a sufficiently serious sanction to justify prosecution, the Reviewer may determine that no further action shall be taken.  There is an Appeal process available against a decision of the Reviewer should they make such a determination. 

Do you need all the evidence before you will assess my complaint?

To make an accurate assessment of your complaint you must provide TDB with adequate evidence to support the matter complained of.  Your complaint is unlikely to proceed to investigation if there is little or no evidence to support it.   It is a requirement when making a complaint that all evidence is provided at the inception of the complaint and not provided in a piecemeal way.  Before you submit your complaint, please gather together all available documentary evidence that would support your complaint and submit it at the same time you submit your complaint form. 

What happens if I do not want the member to know who made the complaint?

Members are generally entitled to know the identity of the person making the complaint against them.  However, we appreciate that on rare occasions this may not be appropriate.  As a complainant, you may therefore request TDB not to share your identity with the member.  However, please note that your identity may be apparent to a member from the context of the complaint. Please let us know of any concerns relating in particular to the information you provide. 

If you do ask for your identity not to be shared, you will not be a “complainant” within the definition of our Regulations and do not have the right to challenge our decisions (or be kept informed of the progress of the investigation).  We may also be unable to take the complaint forward or investigate it fully. 

Note that in exceptional circumstances (for example where your complaint reveals a potential criminal matter) we may need to involve you even if you have requested not to be identified, in which case we will discuss this with you.

Will the member be told about the complaint if I am anonymous?

Yes, the member will be advised of the complaint, and they will be asked to comment. However, any complaint put to them will be anonymised. 

I have changed my mind about making a complaint, can I withdraw it?

If you wish to withdraw your support for the complaint you are entitled to do so.  If the case is still with the Reviewer they will review the evidence and may decide to close the case.  However, once TDB has received a complaint which has passed through the Investigation Committee stage, this complaint would need to revert to the Investigation Committee again to review the evidence and secure any agreement to close the case.  The Investigation Committee may decide to proceed with the case despite your withdrawal. 

Who will investigate the complaint?

All complaints are initially investigated by the TDB Reviewer (as set out in the Taxation Disciplinary Scheme Regulations 2014).

Will the member see the complaint?

The complaint and any evidence obtained in support of the complaint will be shared with the member, who will be given the opportunity to comment on the complaint in writing. The member’s comments in response to the complaint will on occasion be shared with the complainant, and the complainant may be asked to provide further evidence as a result of the comments submitted. 

Complainants

Why am I receiving requests for information from the Reviewer?

Investigations are carried out to a high standard on an evidential basis.  Therefore, complainants are expected to have provided at the outset evidence to substantiate their complaints and to engage fully with the investigation by responding to communications in a timely manner.   The Reviewer will be responsible for a number of investigations at any given time and will make contact with you when they need further  information  to progress the investigation.  There is no need for you to make contact with the Reviewer unless you are responding to a request for information.  In circumstances where you fail to respond to a request for information as required, we reserve the right to determine you should no longer be treated as a “complainant” in the TDB’s proceedings.  If it becomes necessary to take this step, you will be notified of the TDB’s decision and you will no longer play a role in the complaints and disciplinary process. 

How will I be contacted?

TDB will make contact primarily by email. To ensure that the investigation progresses smoothly, we will provide you with a deadline by which you will be expected to respond to a request for information. It is important that the complainant notifies the Reviewer if they will not be able to meet the deadline. 

Members

How will I be contacted if a complaint is made about me?

The Reviewer will normally contact you in writing via your nominated registered address to inform you of the complaint.  Thereafter, you can indicate to the Reviewer how you would like to receive further communications from TDB about the complaint – i.e. by email, letter. 

As a member, you must keep CIOT/ATT up to date with your contact details, including your postal address. If your details are not current, you may miss important information about your membership or any complaint made about you. Please notify CIOT/ATT promptly of any change to your registered address, unless the change is only temporary.

Do I have to respond to complaints by telephone?

It is more efficient if matters are dealt with by email.  However, the nature of the complaint and your personal preference will be taken into account.  Please note that all members have a duty to co-operate with the Reviewer (TDB) in relation to the consideration and investigation of a complaint.  A failure to respond to the Reviewer can result in a failure to co-operate allegation being made by TDB.  If you are unable to respond to requests for information you must inform the Reviewer or they will assume you are failing in your duty to co-operate. 

What are the possible outcomes from the Reviewer’s investigation process?

For a full explanation see the Taxation Disciplinary Scheme Regulations 2014, regulations 3.3 to 3.16. 

The Reviewer can:

  • determine that no action be taken (appeal available);
  • refer the complaint to an Investigation Committee to determine whether there is a prima facie case; and/or
  • refer the case directly to the Interim Orders panel to seek immediate suspension of the member whilst the case continues through the process.
What is the Investigation Committee and what is its role?

Where a complaint is referred for consideration to an Investigation Committee, the three-person committee is selected from TDB’s Independent Panel.  One member will be a tax professional and a Member (CIOT or ATT), the chair is legally qualified and the third member is a lay member.  The role of the Investigation Committee is to consider whether the complaint discloses a prima facie case.  A prima facie case can include, but is not limited to, a case involving a breach of professional standards and guidelines or, inadequate professional service or, conduct unbefitting. 

The Investigation Committee can determine that:

  • no prima facie case is made out and dismiss the complaint;
  • there is a prima facie case, but it is of such a minor nature that in their view it would not, if proved, merit a sufficiently serious sanction to justify prosecution and referral to a Disciplinary Tribunal, and therefore the complaint should lie on file for a period of three years;
  • a prima facie case has been made out and refer the whole, or appropriate part of the complaint, to the Interim Orders Panel;
  • a prima facie case has been made out and refer the whole or appropriate part of the complaint to the Disciplinary Tribunal; or
  • a Consent Order would be appropriate
What is a Consent Order?

Disposing of complaints by consent was introduced as a method of disposal under the Taxation Disciplinary Scheme Regulations in 2024. Disposing of cases by consent is an effective case management tool and may be considered to avoid the cost of a full hearing thereby bringing conclusion to a complaint quickly and efficiently whilst maintaining public confidence in the profession and its regulatory body as well as ensuring an appropriate level of public protection. 

An Investigation Committee may consider that the complaint is suitable for disposal by consent without the need for a contested hearing.  Disposal by consent is intended to be a process whereby the Investigation Committee may propose what they regard as an appropriate outcome to the case to which the Defendant Member may consent. Disposal by consent will not necessarily result in a more lenient or severe sanction than would have been likely to have been ordered by the Disciplinary Tribunal following a substantive disciplinary hearing. 

What is the Disciplinary Tribunal and what is its role?

A Disciplinary Tribunal is a three-person committee selected from TDB’s Independent Panel to hear the charges.  One member will be a tax professional and a Member (CIOT or ATT), the chair is legally qualified, and the third member is a lay member. The members of the Disciplinary Tribunal will be different from those who determined whether a prima facie case existed at the Investigation Committee stage.  Full details of the conduct of the Disciplinary Tribunal can be found in the Taxation Disciplinary Scheme Regulations 2014, regulations 12 to 20.

Decisions of the Disciplinary Tribunal shall be unanimous or made by majority, the burden of proof shall be on TDB’s Presenter, and the standard of proof shall be the Civil Standard. 

The Disciplinary Tribunal may find the charge(s): 

  • Not proved;
  • Order the complaint to rest on file for three years;
  • Require the defendant to apologise to the complainant or another party;
  • Warn the defendant as to his future conduct;
  • Censure the defendant;
  • Fine the defendant a sum not exceeding £20,000 for each proven charge;
  • Suspend the defendant from membership for a maximum period of two years;
  • Expel the defendant from membership; or

Order the defendant to pay a sum by way of costs.

Will the Complaint be published?

Receipt of a complaint will not normally be published, TDB does not usually comment on ongoing investigations (see Public Comment on Complaints Policy).

However, Disciplinary Tribunal hearings are held in public.  When a Complaint is listed for a hearing the existence of a Complaint and the instigation of proceedings against the member by TDB are published on TDB’s website, and if asked, TDB would confirm those facts at that time.

Where required by the Regulations, TDB may publish disciplinary decisions. Published information will be proportionate, accurate, and kept under review. Published information will be based on the legitimate aim to deter further similar behaviour and to maintain public confidence in the tax profession. Publication of sanctions is considered by the Tribunal in every case. Members are made aware of the possibility, the scope and duration of the publication. Tribunal decisions are published for 3 to 5 years in most cases which is proportional and balanced against the Member’s rights.