Member Rules

CIOT members, students and ADIT affiliates should be aware of the following which set out the rules applying to them.  

• Professional Rules and Practice Guidelines 
• Professional Conduct in Relation to Taxation 
• Professional Indemnity Insurance Regulations 
• Continuing Professional Development Regulations
• Anti-Money Laundering 
• Taxation Disciplinary Scheme Regulations 
• Guidance on Fixed Penalties

Further guidance in support of Member Rules is set out on the Professional Standards guidance pages: 

• Guidance 
• Running a Practice 
• Commerce and Industry