Returners 2 Work: CPD requirements

If you have been on an (extended) break from work you may not be aware of the latest CIOT/ATT Continuing Professional Development (CPD) requirements. Do familiarise yourself with the latest regulations and guidance which are available on the CIOT website and ATT website. 

The CPD regulations apply to members who: 

  • 1.2.2. Work providing taxation services (which includes complementary accounting and legal services) including, without limitation, those in private practice, the public sector, commerce, industry or not for profit sector; or; 
  • 1.2.2 do not fall in paragraph 1.2.1 above but who use the designation, CTA, CTA (Fellow), ATII, FTII, Chartered Tax Adviser, ATT, Taxation Technician, ATT (Fellow), Taxation Technician (Fellow) or ADIT.” 

You should assess and perform such CPD as is appropriate to your duties. 

You may have suspended CPD whilst temporarily not working, though some members will continue to have undertaken CPD during this period to maintain their skills.  In either case upon returning to work the CPD guidance suggests the following approach: 

  • 10.5.2 After any break a member must bring their knowledge sufficiently up to date to resume activities. In order to minimise the impact, we suggest that members consider whether they are going to maintain CPD throughout the period when they are temporarily not working or undertake a more intensive CPD programme on returning to work as either approach is acceptable. If taking up a new role a member should consider whether any additional CPD will be required to enable them to carry out their duties effectively” 

It is a membership requirement to maintain records of all CPD undertaken and keep this record up to date.  There is a useful form to help with this on the CIOT website and ATT website. 

The CPD guidance provides information on the wide range of activities that count as CPD. We recommend that you review section 9 so you may accurately identify and record all the relevant CPD you undertake.  

If you have any queries on your CPD requirements as a ‘returner to work’ please contact us at: [email protected] / [email protected].