CPD is the mandatory requirement to maintain and develop skills and knowledge necessary to carry out professional and technical duties competently throughout the member’s working life, as detailed by the CPD Regulations here.
It applies to all members of the Chartered Institute of Taxation (CIOT) and the Association of Taxation Technicians (ATT) and Advanced Diploma in International Taxation (ADIT) affiliates who:
- Provide tax compliance services, advice, consultancy or guidance in tax including, without limitation, those in private practice, the public sector, commerce, industry or not for profit sector;
- Do not fall into paragraph 1 above but who use the designation(s)*; CTA, CTA (Fellow), ATII, FTII, Chartered Tax Adviser, ATT, Taxation Technician, ATT (Fellow), Taxation Technician (Fellow), ADIT affiliate or International Tax Affiliate of the Chartered Institute of Taxation.
Members coming within the scope of the regulations are required to perform such CPD as is appropriate to their duties. There is no longer a minimum hours requirement and CPD records for those not working in tax would relate to their non-tax duties.
For example, an ATT member who works in the banking industry, who is not undertaking any tax work and whose email sign off includes the letters ATT, is within scope of the CPD regulations. They are required to undertake and record CPD to ensure they are carrying out their duties competently.
The CPD question on the annual return should be answered as follows:
Not working in tax and not using the designation(s)*
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You are outside the scope of the regulations and so can answer ’Yes’ to meeting your CPD requirements.
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Not working in tax and using the designations
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If you are satisfied that you have performed such CPD as is appropriate to your duties answer ’Yes’ to meeting your CPD requirements.
If you consider that you have not performed such CPD as is appropriate to your duties answer ‘No’ to meeting your CPD requirements and provide an explanation in the box provided.
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The CPD Regulations and Guidance were updated in 2022 with some minor changes effective from 1 January 2023. These include clarification of the requirements for pro bono work and retired members.
There is also an increased emphasis on the fact that CPD relates not only to tax technical material and does not only consist of face-to-face formal training sessions. Members are encouraged to consider the wealth of CPD available to them to ensure they continue to maintain and develop the skills and competencies necessary and should refer to paragraphs 10.1 and 10.2 in the guidance section. Information on sources of CPD is available on the ATT website here.
Members should refer to the updated regulations and guidance to ensure they are clear on the changes now in place.