Making a Complaint

The Taxation Disciplinary Board (TDB) are responsible for the independent disciplinary process on behalf of the CIOT and ATT. The TDB investigates and takes action (where appropriate) against members who have not maintained the high standards of behaviour and performance required by the Professional Bodies.

Where a member of the public wishes to raise a formal complaint against a member, they can do so by contacting the TDB. Before a formal complaint is raised, the TDB would expect that a member has been given the opportunity to respond to a complaint before any escalation in matters.

• For guidance on how to make a complaint about a member to the TDB, please click here
• You can also download the TDB complaints form here
• Information on the requirements for CIOT members with regards to the handling of complaints can also be found here
• The complaints section of our Professional Rules and Practice Guidelines for members can be found in chapter 9 here

Should you wish to raise a complaint with CIOT directly, we can pass this on to the TDB on your behalf. If you wish to contact us please email us at [email protected]. However, please note that the TDB would ask you to complete a complaint form and ask for confirmation as to whether you have complained to the member directly before proceeding with any further actions.

Please note that CIOT, ATT (and TDB) do not get involved in fee disputes between members and their clients.

Should your complaint relate to Money Laundering concerns or Whistleblowing (now known as Disclosures), further information and the email address to contact us at can be found here.