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Updated ‘Professional conduct in relation to taxation’

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The leading UK accountancy and tax bodies, AAT, ACCA, ATT, CIOT, ICAS, ICAEW and STEP, have updated the March 2017 version of their ‘Professional conduct in relation to taxation’ (PCRT) guidelines with a revised set of five helpsheets.

The bodies explain that although the fundamental principles and standards have not changed, the new PCRT helpsheets are subject to new criteria for inclusion, ‘namely that they should provide guidance that supports the fundamental principles and standards that underpin professional conduct, rather than providing general or specific commentary about developments in the tax system that could best be addressed through other guidance outside PCRT’.

The five helpsheets are:

  • PCRT Helpsheet A: Submission of tax information and tax filings;
  • PCRT Helpsheet B: Tax advice;
  • PCRT Helpsheet C: Dealing with errors;
  • PCRT Helpsheet D: Request for data by HMRC; and
  • PCRT Helpsheet E: Members’ personal tax affairs.

The professional bodies are currently reviewing the publication of further helpsheets that meet these revised criteria. This edition of PCRT is effective from 1 March 2019. See

Issue: 1435
Categories: News