Jeremy Coker (President)

Richard Todd (Deputy President)

David Bradshaw (Vice President)

Graham Batty (past President)

David Bird

Nancy Cruickshanks

Tracy Easman (immediate past President)

Richard Freeman

Simon Groom

Jackie Hall

Katharine Lindley

Julian Millinchamp

Kay Mind

Hayley Perkin

Senga Prior

Michael Steed (past President)

Jonathan Stride

Tanya Wadeson

Diane Burleigh attends Council meetings as the Lay Public Interest Council Observer

(list above is correct as at 13 December 2019)

The CIOT Vice-President (currently Susan Ball) attends meetings as a CIOT Council observer.

The Articles allow for 24 Elected members and one Ex-officio member of Council. Currently there are 18 Elected Members.

The maximum length of service on Council is 12 years or, if appropriate, two years after retiring and President, whichever is the later, unless Council agrees to a longer period.

The Association’s objects are set out in the Articles of Association and read as follows:

“The objects for which the Association is established (hereinafter called “the objects”) are:

(A)          to advance public education in and promote the study of the administration and practice of taxation and the principles of economic and political science in relation to taxation and public finance;

(B)          (i)            to prevent crime and

               (ii)           to promote the sound administration of the law for the public benefit.

by promoting and enforcing standards of professional conduct amongst those engaged in the provision of advice and services in relation to taxation and monitoring and supervising their compliance with money laundering legislation."

To do this it:

• Provides through examination a qualification known as “Taxation Technician” for persons engaged in tax compliance work
  • in order to become a member, an individual needs to pass (from March 2019) three certificate papers from Papers 1 to 6 (including the two compulsory papers: Personal Taxation and Business Taxation) and the three E-Assessments in Accounting, Professional Responsibilities & Ethics and Law. In addition, applicants must also demonstrate two year’s practical experience of UK taxation.
• Runs conferences and other courses;
  • the Annual Tax Conference is held at various venues around the country. This conference covers topical, practical and compliance level taxation. At intervals during the year other full and half-day seminars are held on an ad hoc basis. Student training days are held during the year.
• Publishes jointly with the Chartered Institute of Taxation the monthly journal Tax Adviser
  • all members receive a copy of Tax Adviser. This publication contains Association news and technical articles. Members of Council sit on the Tax Adviser Sub-Committee.
• Issues annotated copies of Finance Acts and other technical material;
  • all members receive copies of annotated Finance Acts, Tolley’s Tax Guide, Tax Tables and other technical publications as decided by the Council.
• Makes submissions to HMRC and HM Treasury on taxation compliance issues and relevant tax legislation;
  • the Association is represented on various HMRC committees. It is also invited to present evidence to various government sub and select committees. The Technical Steering Group also makes representations on compliance issues such as Tax Credits.
• Maintains standards of professional conduct for members;
  • ​members and students are expected to adhere to our code of conduct, Professional Rules and Practice Guidelines. Breaches of the code could result in disciplinary action being taken by the Taxation Disciplinary Board. Professional Standards Committee, a joint Committee of the ATT and the Chartered Institute of Taxation, has a number of working parties looking at standards issues, some of which have representatives from other professional bodies to ensure a common approach to standards​

Objective: To remain the leading professional organisation in the UK that represents people who are engaged in tax compliance activities, whether they are employed in professional firms, industry or the public sector, or are self-employed.

In pursuance of this objective Council seeks:

1. To provide a broad range of relevant qualifications which are accessible and relevant
2. To provide an examination syllabus and structure and a level of client service to meet the needs of students and employers of staff engaged in UK tax compliance activities.
3. To help with continuing professional development and non-technical aspects of compliance work such as practice management, to help increase public benefit
4. To be seen by HMRC and HM Treasury as an influential partner in the development of policy and operational issues, including responding to consultations, so far as they affect tax compliance.
5. To act as an umbrella association for all people engaged in tax compliance activities so that those who do not meet the full membership requirements are nevertheless brought into the ATT’s sphere of influence, and are regulated through PRPG, PRCT & TDB.
6. Provide professional standards guidance on AML in order to prevent crime and protect the public.

Who are charity trustees?

Charity trustees are the people who form the governing body of a charity. They may be known as trustees, directors, board members, governors or committee members. Trustees are responsible for controlling the management and administration of a charity. The great majority of trustees serve as volunteers, and receive no payment (other than to repay necessary out-of-pocket expenses incurred). Trustees should work together as a team, and have collective responsibility for their charity.

Being a trustee can be hard work, but by contribution you should also gain. Trusteeship should be rewarding, providing opportunities for personal development. As you give your skills to the running of your charity, you will at the same time gather new skills and experience.

What are the duties of trustees?

Trustees have, and must accept, ultimate responsibility for directing the affairs of the charity, ensuring that it is solvent and well-run, and delivering the charitable outcomes for the public benefit. You will need to keep in mind the following areas of responsibility.

Ensuring compliance

Trustees must ensure that the charity (ATT) complies with:

• Charity law, and the requirements of the Charity Commission as regulator; in particular you must ensure that the charity prepares reports on its work, and submits annual returns and accounts as required by law.
• The requirements or rules, and the charitable purpose and objects, set out in the charity’s own governing document (Articles of Association). All trustees should have a copy of this document, and be familiar with it.
• The requirements of other legislation and other regulators (if any) which govern the activities of the charity; these will vary according to the type of work the charity carries out, and whether it employs staff or volunteers.
• The requirement for trustees to act with integrity, and avoid any personal conflicts of interest or misuse of charity funds or assets. Guidance on conflicts of interest can be found on the Charity Commission website. Council members are also required to sign the Association's Code of Conduct for Trustees.

​​Duty of prudence

Trustees must:

• Ensure that the charity is and will remain solvent, this means that you need to keep yourself informed of the charity’s activities and financial position.
• Use charitable funds and assets wisely, and only to further the purposes and interests of the charity.
• Avoid undertaking activities that might place the charity’s property, funds, assets or reputation at undue risk.
• Take special care when investing the funds of the charity, or borrowing funds for the charity to use.

Duty of care

Trustees must:

• Exercise reasonable care and skill as trustees, using personal knowledge and experience to ensure that the charity is well-run and efficient.
• Consider getting external professional advice on all matters where there may be material risk to the charity, or where the trustees may be in breach of their duties.

To fulfil these responsibilities properly, trustees should make sure that they keep up to date with what the charity is doing. You should give enough time and energy to the business of the charity, and meet regularly enough to make the decisions needed.

All charity trustees are also advised to read ‘The essential trustee: what you need to know, what you need to do’.

ATT is a company limited by guarantee so as well as being charity trustees, Council members are also Company Directors. As such you are subject to the requirements of the Companies Acts 1985 and 2006. Companies House provides guidance to the role of a Company Director.

As a director of a limited company, you must:

• try to make the company a success, using your skills, experience and judgment
• follow the company’s rules, shown in its Articles of Association
• make decisions for the benefit of the company, not yourself
• tell other shareholders if you might personally benefit from a transaction the company makes
• keep company records and report changes to Companies House and HM Revenue and Customs (HMRC)
• make sure the company’s accounts are a ‘true and fair view’ of the business’ finances
• file your accounts with Companies House and your Company Tax Return with HMRC
• pay Corporation Tax

Head Office staff manage some of these things on a day-to-day basis but as a director you’re still legally responsible for your company’s records, accounts and performance.

The Companies Act 2006 requires a private company to have at least one director. However, a company’s articles of association could impose a higher minimum requirement. At least one director must be an individual. A private company does not need to have a secretary unless the company’s articles of association require it.

It is up to the members to appoint the directors who will run the company on their behalf. The only restrictions that prevent anyone becoming a director are:

• they must not have been disqualified from acting as a company director (unless the court has given them permission to act for a particular company)
• they must not be an undischarged bankrupt (unless they have been given permission by the court to act for a particular company)
• they must not be under the age of 16

Code of Conduct for Trustees of The Association of Taxation Technicians (the Association)

Code of Conduct for Council members approved by Council on 29 September 2011 and amended on 26 September 2013.

Council members acknowledge their aim to follow or exceed the seven Nolan principles of public life, which are:

• Selflessness: take decisions solely in terms of the organisation’s values and mission. We should not do so in order to gain financial or other material benefits for ourselves, our family or friends.
• Integrity: not place ourselves under any financial or other obligation to outside individuals or organisations that might influence us in the performance of our duties.
• Objectivity: ensure that in the delivery of services, the appointment of staff or the awarding of contracts, we ensure impartiality and that choices are made on merit alone.
• Accountability: accept accountability for our decisions and actions to our beneficiaries, the providers of public funds and other stakeholders, and submit ourselves to whatever scrutiny is appropriate.
• Openness: be as open as possible about all the decisions and actions that we take. We should give reasons for our decisions and restrict information only when individual or commercial confidentiality clearly so demand.
• Honesty: declare any private interests relating to our duties and take steps to resolve any conflicts arising in a way that is lawful, and protects the organisation’s reputation, values and mission.
• Leadership: promote and support these principles by leadership and example.

In addition Council members agree to:

General

• act within the governing document of the Association and the law, in particular the Bribery Act and the Equality and Diversity Act, and abide by the policies and procedures of the organisation. This includes having a knowledge of the contents of the Articles of Association, the Regulations and relevant policies and procedures.
• support the objects and mission of the Association, championing it, using any skills or knowledge they have to further that mission and seeking expert advice where appropriate.
• be active trustees, making their skills, experience and knowledge available to the Association and seeking to do what additional work they can outside trustee meetings, including sitting on sub-committees.
• respect organisational, Council and individual confidentiality, while never using confidentiality as an excuse not to disclose matters that should be transparent and open.
• develop and maintain a sound and up-to-date knowledge of the Association and its environment. This will include an understanding of how the Association operates, the social, political and economic environment in which it operates and the nature and extent of its work.
• use the Association’s resources responsibly, and when claiming expenses will do so in line with the Association's procedures.
• seek to be accountable for their actions as trustees of the Association and will submit themselves to whatever scrutiny is appropriate.
• accept their responsibility to work with their fellow trustees and professional staff at the Association  to ensure that the Association is well run and they will raise issues and questions in an appropriate and sensitive way to ensure that this is the case.

Managing interests

• not gain materially or financially from their involvement with the Association unless specifically authorised to do so.
• not use any information about the organisation gained whilst trustees for their personal or business benefit or advantage where that information is not similarly available to other members or the general public.
• act in the best interests of the Association as a whole, and not as representatives of any group – considering what is best for the Association and its present and future beneficiaries and avoiding bringing the Association into disrepute.
• unless authorised, not put themselves in a position where their personal interests conflict with their duty to act in the interests of the Association. Where there is a conflict of interest they will ensure that this is managed effectively in line with the Association's policy.
• understand that a failure to declare a conflict of interest may be considered to be a breach of this code.
• to advise Council  or Leadership Team as soon as reasonably practicable of any issue arising for the member (whether that be in a personal or professional capacity or in his capacity as a member of the Association or Council) which may give rise to a risk to the professional standing or reputation of the Association (whether directly or indirectly) or otherwise be detrimental to the interests of the Association, its members or the general public, and to abide by any decision made by Council or Leadership Team as appropriate) as how best to minimise or mitigate such risk.

Meetings

• attend all appropriate meetings and other appointments at the Association or give apologies. If they cannot regularly attend meetings they will consider whether there are other ways by which they can engage with the Association.
• prepare fully for all meetings and work for the Association. This will include reading papers, querying anything they do not understand, thinking through issues before meetings and completing any tasks assigned to them in the agreed time.
• actively engage in discussion, debate and voting in meetings; contributing in a considered and constructive way, listening carefully, challenging sensitively and avoiding conflict.
• participate in collective decision making, accept a majority decision of the Council and will not act individually unless specifically authorised to do so.

Governance

• actively contribute towards improving the governance of the Council, participating in induction and training and sharing ideas for improvement with the Council.
• help to identify good candidates for trusteeship at the Association and to appoint new trustees in accordance with agreed selection criteria.
• accept that the maximum period that they may serve as trustees of the Association  is 12 years or, if appropriate, two years after retiring as President whichever is the later unless the Council agrees a longer period.

Relations with others

• to work considerately and respectfully with all those they come into contact with at the Association. They will respect diversity, different roles and boundaries, and seek to avoid giving offence.
• recognise that the roles of trustees, volunteers and the professional staff of the Association are different, and will seek to understand and respect the difference between these roles.
• Where they also volunteer with the Association they will maintain the separation of their roles as trustees and as volunteers.
• seek to support and encourage all those they come into contact with at the Association. In particular they recognise their responsibility to support the President and the senior members of staff.
• not make derogatory public comments about the Association. Any public comments they make about the Association will be considered and in line with organisational policy, whether they make them as an individual or as a trustee.

Leaving Council

• understand that substantial breach of any part of this code may result in procedures being put in motion that may result in them being asked to resign from Council. The procedures will be set out in a separate note and will include an opportunity for their views to be heard. In the event that they are asked to resign from the Council they will accept the majority decision of the Council in this matter and resign at the earliest opportunity.
• inform the President in advance in writing if they wish to cease being trustees of the Association at any time, stating their reasons for leaving.

The Association undertakes to:

• Provide the trustees with training in the relevant law (currently Charities Act 2011 and Companies Act 2006 but to include future relevant changes) in order to enable them to fulfil their responsibilities as trustees and directors of the company.
• Provide the trustees with timely and relevant information and the necessary administrative and other support in order to allow the Council to govern well.
• Provide the trustees with advice when necessary ensuring that external professional advisers are available as and when needed.
• Work in partnership with the trustees to ensure that they fulfil all their statutory and legal responsibilities.
• Invest time, money and other resources in order to help support and further develop good governance.
• Reimburse trustees’ out-of-pocket expenses incurred in the course of their duties as trustees.

The Code of Conduct Declaration can be found here.

The Fit and Proper Person declaration can be found here.

The Trustee Declaration of Eligibility can be found here.

The Declaration by new Council Member can be found here. 

Any individual being invited to put themselves forward for election for ATT President, Deputy President or Vice-President needs to satisfy the following criteria:-

1. Five years’ service on Council would be desirable but not essential (so that the individual has sufficient experience of ATT and all its workings).
2. At least two years’ membership of at least two Steering Groups or Committees during that time (so that the individual has knowledge/experience in more depth of at least two areas of the ATT organisation).
3. The individual does not have to be the Chairman of the Committees/Steering Groups on which he/she has served, but should have had at least one year’s experience of being a Chairman, which would provide skills which can be transferred to the Leadership Team.

It is intended that members of the Leadership Team would each have substantial experience of ATT, substantial experience of Chairing a Steering Group/Committee within ATT and experience between them of all of ATT’s Committees/Steering Groups.

The Declaration by the Vice President can be found here.

The Role of the Chair

Steering Group Chairs have a key role to play in ensuring that the Steering Group works effectively and their contribution is critical to its success. The primary role of the Chair is to:

• Direct the activity of the Steering Group to enable it to meets its objectives;
• Encourage all members to make a full contribution to the work of the Steering Group;
• Think about future Steering Group membership and succession plans;
• Review and update the Steering Group’s Terms of Reference (we recommend every two years);
• Agree the agenda with the relevant professional staff members at least two weeks in advance of the meeting and confirm who is producing any papers required for the meeting;
• Produce any papers to accompany the agenda and send these to the professional staff at least one week in advance of the meeting;
• Check draft minutes when received, agree changes and authorise their issue;
• Liaise with the professional staff on the direction and activities of the Steering Group, including updates on the progress of decision items from previous meetings; and
• Act as a spokesman for the Steering Group.

The role of the Professional Staff

The professional staff are responsible for providing efficient and effective support to Steering Groups, Committees, Sub-Committees and Working Parties. The role of a Steering Group Secretary is to provide support to the Steering Group Chair and to the Steering Group to enable it to meet its objectives.

In providing that support to Steering Groups, the Secretary is responsible for:

• In consultation with the Chair, the dates of forthcoming meetings, taking into account any other meetings or events taking place on the same day;
• Notifying members of the Steering Group of the dates of forthcoming meetings;
• Liaising with the relevant Head Office staff regarding the meeting venue and catering, conference call and audio-visual requirements as necessary;
• Ensuring that the dates of future meetings are included in the Future Events List;
• Liaising with the Chair at least two weeks in advance of the meeting to agree the agenda and who will produce the relevant papers;
• Preparing and sending out agendas and papers one week advance of the meetings by e-mail, with hard copies available on request;
• Ensuring that copies of tabled papers are available at the meeting;
• Meeting and greeting new volunteers, introducing them to the Chair and other Steering Group members, answering any questions they may have or directing them to the relevant member of staff;
• Taking and drafting minutes, agreeing any changes with the Chair and distributing the finalised minutes to Steering Group members and members of Council as soon as possible thereafter;
• Implementing decisions or assisting with the implementation of decisions as agreed at meetings;
• Produce a written report on Steering Group activities for each Council meeting;
• Produce a written report on the activities of the past year for the Annual Report;
• Liaising with the Chair over matters relating to the Steering Group as required; and
• Ensuring that contact details for volunteers are up to date.

• To maintain and advance the reputation and standing of the Association both to its Members and the public.
• To preside at the Annual General Meeting of the Association.
• To chair meetings of Council and Leadership Team.
• To attend on an ex-officio basis (on an agreed rota with the other Officers) meetings of Association Steering Groups.
• To attend, as an observer, Council meetings of the Chartered Institute of Taxation.
• To ensure that the Association’s strategy, which incorporates Steering Group Action Plans, is being implemented (Executive Director to co-ordinate).
• To recommend new (and changes in) policy to Council.
• To appraise the Executive Director of the Association (with other Officers).
• To ensure that Association procedures and services to Members are functioning efficiently.
• To represent the views of Council to the membership and external bodies including the media, HMRC, HM Treasury, the Government, the public and other professional bodies.
• To represent the Association at external functions (including Dinners, Luncheons, Receptions, Lectures etc).
• To represent Council at Branch functions, including ‘Meet the President’ events and Branch Dinners.
• To deal with any urgent matters relating to the Association which cannot await a meeting of the Council, Leadership Team or a relevant Steering Group.
• To discuss with the Executive Director on a regular basis business matters arising, when not dealt with by Leadership Team.
• Through Leadership Team and the Joint Officers and Senior Staff Forum (JOSF) ensure that the Professional Staff under the direction of the Executive Director have an agreed action plan and that Association business is being conducted in an orderly and timely manner.

• To act as Chairman of the Finance Steering Group of the Association and report to Council on matters considered by the Group.
• To keep under regular review the finances of the Association and to report to the Finance Steering Group, Leadership Team and Council as necessary.
• To oversee and be responsible for internal controls relating to the finance function including keeping under review the budgetary system.
• To review the draft budget for each year prepared by the Head of Finance and present to the Finance Steering Group and Council.
• To make recommendations to Council regarding the level of annual subscriptions, examination fees, conference fees and other annual levies.
• To review the management accounts prepared by the Head of Finance and present to the Finance Steering Group and Council.
• To review the annual financial statements prepared by the Head of Finance and present to the Finance Steering Group and Council.
• To prepare the Treasurer’s statement for inclusion in the Association’s Annual Report to members.
• To meet with the auditors as necessary in order to resolve any issues arising from the annual audit.
• To attend as required meetings of the joint Audit Committee and provide any information required by that committee.
• To review unpaid subscriptions, correspond as necessary with late payers and present a list of non-payers to a meeting of Council with a recommendation that those Members be excluded.
• To review from time to time the Association’s approved bank signing arrangements.
• To liaise with the Treasurer of the Chartered Institute of Taxation in connection with matters affecting both bodies including the cost sharing agreement with the Institute.
• Monitoring the financial arrangements between the Chartered Institute of Taxation and the Association.
• To keep under consideration the Association’s investment policy and liaise with the independent advisers appointed by Council.
• To liaise with experts as necessary in connection with the Association’s VAT status.
• To prepare reports on financial issues represented by Council from time to time.

• To attend all meetings of the Council but not to vote.
• To contribute to the deliberations of the Council in all matters, under the same conditions of confidentiality as apply to Council Members.
• To complete, from the perspective of Lay Public Interest Council Observer, an Annual Report (for the July Council meeting) on the Council’s conduct of business in the preceding year in relation to safeguarding the public interest, particularly as a charity, and commenting on the Council’s adherence to the Association’s Articles and statutory obligations and functions.
• To present said report verbally to the Association’s Council, as a confidential document, the use of which is at the sole discretion of the Council. (It is the decision of Council as to whether this report remains an internal document or is in any form published.)
• To have the same access to Association documents and receive the same information as Council Members including Minutes from meetings of Council, Leadership Team, all Standing Committees and other relevant material that may be required to carry out the role of Lay Public Interest Council Observer (Membership surveys, external data relating to ATT’s etc.).
• To have the same access to staff as Council Members, under the same conditions.
• To work with the Executive Director who would be the day-to-day point of contact at the Association, either directly or through other staff. As with Council members, the Executive Director would provide support and assistance to carry out the role of Lay Observer.
• To participate in an (annual) evaluation of the role of Lay Observer to be conducted by the Leadership Team of Council. (This role is initially for a two-year period, renewable subject to review.)
• Not to undertake any activities or correspondence relating to the Association’s external contacts or relations or to make contact with the medial or any external contacts in the public domain about the role of Lay Public Interest Council Observer without the agreement of the Executive Director.

This can be found here. 

*Audit Committee

Chair – Laura Kaye Tomlinson

Business Development Steering Group

Chair – Hayley Perkin

Vice Chair - Kay Mind

Examination Steering Group

Chair – Graham Batty

Finance Steering Group

Chair – Honorary Treasurer

*JOSF

Chair – alternates between ATT and CIOT Presidents

Leadership Team

Chair – President

Member Steering Group

Chair – Katharine Lindley

Vice Chair – Tanya Wadeson

*Performance & Remuneration Committee

Chair – Vincent Oratore

*Professional Standards Committee

Chair – Richard Todd

Vice-Chair – Ruth Cook

Technical Steering Group

Co-Chairs – Michael Steed and Jonathan Stride

All information is correct as at 25 February 2020

Please click here. 

 Appendix to Steering Group Terms of Reference

Terms of Reference for all Steering Groups

These Terms of Reference will apply to all Steering Groups unless otherwise stated in individual Terms of Reference and should be read as an intrinsic part of the specific Terms of Reference for your Steering Group.

Business Development Steering Group (BDSG):

• To oversee the marketing activities of ATT, including the strategy for growth in student and member numbers and the employer engagement programme.

Examination Steering Group (ExSG):

• To oversee the administration arrangements for the exams.

Finance Steering Group (FSG):

• To oversee the financial activities of ATT, including the safe management of the ATT’s assets.

Member Steering Group (MSG):

• To oversee the needs of present and future members and their employers.

Technical Steering Group (TSG):

• To oversee the technical activities of ATT.

Each Steering Group is accountable to Council and has a responsibility to act in accordance with the strategy and objectives as set out, and amended from time to time.  This includes both consideration and delivery of items delegated from Council and also referral to Council of any matters identified at the Steering Group which have a wider relevance or require Council approval.

General information relating to all Steering Groups:

Composition:

• Each SG should comprise no fewer than six, no more than 12 members (unless specified otherwise in individual Terms of Reference), at least three should be members of Council.
• The SG Chair should be a member of Council who is appointed by Council.
• The SG Chair shall serve an initial term of five years, which may be extended subject to Council approval.
• A vice-chair may be appointed – they do not automatically have to become Chair.
• The appointment of SG co-opted members is approved by Council.
• The appointment of co-opted members shall cease on the conclusion of the AGM following their appointment but their appointment may be renewed at a meeting of Council either preceding or following the AGM.
• A member of the professional staff shall act as secretary to the SG.  In conjunction with the SG chair they will set meeting dates, draft agendas and minutes, monitor delivery of action points and provide support to the SG.
• Senior members of the professional staff from relevant Head Office teams may also attend meetings. Head Office staff are not SG members and do not have voting rights unless specified in individual Terms of Reference.

Quorum:

• A quorum for all SGs is five, of whom two should be members of Council. Please see individual Terms of Reference for cases where members of the professional staff are considered members of the SG.
• If a meeting is not quorate, the meeting may still take place at the discretion of the Chair but approval from Leadership Team must be sought for any decisions made and actions arising from the meeting.

Role of the SG Chair:

• Directs the activity of the group to enable it to meet its objectives.
• Agrees the agenda with relevant professional staff at least two weeks in advance of the meeting and confirms who is producing any papers required for the meeting.
• Checks draft minutes, agrees changes and authorises their issue to SG and Council members.
• Has the casting vote if a decision is tied.
• Identifies future members of Council from the SG.
• Identifies any items that may overlap with other SGs and liaises with the other SGs as appropriate.
• Takes part in the quarterly SG Chairs telephone conference.
• May be required to take decisions on time-sensitive or confidential issues outside usual SG meetings subject to appropriate discussions with other SG members (particularly those from Council) and appropriate reporting back to the SG at the next meeting.

Role of the SG volunteer:

• Attends at least 75% of SG meetings, contributes at meetings and provides comments on meeting papers if unable to attend.  Unless members attend or give notice of their views then they are assumed to agree with any recommendations whether they attend or not.
• If the volunteer is a Council member they should maintain an awareness of how SG matters relate to the wider work of the ATT, and, in particular, to their responsibilities as trustees.
• Declares any conflicts of interest:
  • Direct financial gain or benefit (e.g. payment for service, award of contract to an organisation in which they have an interest and from which they receive financial benefit)
  • Indirect financial gain (e.g. employing the services of a spouse or partner)
  • Conflict of loyalty

If in doubt, err on the side of caution.

• Respects the confidentiality of SG discussions.

General

• SGs need to consider at every meeting whether any items pose a potential risk and if so the appropriate risk register (operational or strategic) needs to be updated by the secretary.
• SGs need to consider at every meeting whether any items discussed at the meeting should be publicised and if so through which route.
• SGs need to consider at every meeting whether any initiatives they are proposing need investment in terms of money or Head Office resource.  Budget requests should be made to FSG and Staff resource requests to the Executive Director.

Objectives

1)            The Association's charitable objects are set out in its governing documents and are:

(a)          To advance public education in and promote the study of the administration and practice of taxation and the principles of economic and political science in relation to taxation and public finance;

(b)          (i)            to prevent crime and

               (ii)           to promote the sound administration of the law for the public benefit

by promoting and enforcing standards of professional conduct amongst those engaged in the provision of advice and services in relation to taxation and monitoring and supervising their compliance with money laundering legislation.

2)            Under charity law the trustees of the charity, who are also directors of the company, herein referred to as the "Council" are responsible for the control of the management and administration of the charity.  Its duties in this respect include:

• A duty of compliance with the charity's objects, its governing documents and all relevant legislation and regulation.
• A duty of care to ensure that the charity is well run and efficient.
• A duty of financial prudence in respect of the Charity's assets

Specific objectives

The Council specific objectives which are reserved to it are:

1)            Setting the vision, mission and values of the Association.

2)            Developing strategy to achieve the charity's objects, and monitoring and communicating performance.

3)            Ensuring that the Association regularly seeks the views of all stakeholders, which includes members, students, potential students and employers of such persons, in developing its strategy.

4)            Acting as guardians of the Association's assets, both tangible and intangible, taking all due care over their security, deployment and proper application.

5)            Ensuring that the Association complies with all constitutional, legal and regulatory requirements.

Composition

The composition of Council is governed by the Articles of Association and the Regulations; namely:

• The Chartered Institute of Taxation (CIOT) may nominate one member; and
• There may be up to twenty-four Elected Members who must be members of the Association and shall be elected at Annual General Meetings.

Any casual vacancy in respect of Elected Members of the Council may be filled by the Council, but any person so appointed shall retain his office only until the next following Annual General Meeting and shall then retire but be eligible for re-election.

The quorum for meetings of Council shall be five unless the number of Council Members is less than eight, in which case the quorum shall be three.

Main responsibilities

1. Strategic Direction

The trustees to work to ensure that:

1.            The Association has a clear vision, mission and strategic plan that has been agreed by Council and that Council members, professional staff and volunteers have a clear and common understanding of these.

2.            There are operational plans, budgets and the financial strategy to support the vision, mission and strategic priorities.

3.            There are effective mechanisms to listen to the views of members, current and potential students and employers and other stakeholders.

4.            Council reviews the external environment for changes that might affect the Association being for example environmental, political, financial, competition, partnerships and strategic alliances.

5.            There is a regular review of strategic plans and priorities by developing a rolling three to five year plan which is reviewed at least once a year and updated.

2. Performance management

In conjunction with the Executive Director, team leaders and committees, Council is responsible for the performance of the Association, for its impact upon members, students and other stakeholders and for its corporate behaviour by:

1.            Agreeing the mechanisms for measuring objectively the progress of the Association in relation to its vision, mission, key areas of impact, strategic objectives/priorities, business plans and annual budgets, and to receive regular reports on the performance of the Association from the Executive Director, Treasurer and team leaders.

2.            Ensuring that the views of the members, students, employers and other stakeholders are regularly considered by the Association, through both consultation and effective complaints systems.

3.            Ensuring that there are quality and service standards for major areas of delivery of our services both externally and internally and that these are consistently met.

4.            Articulating, with the help of the professional staff, members and other stakeholders, the values of the Association and that these are in a written format available for all.

5.            Ensuring that there are mechanisms for members, professional staff, students, employers and other stakeholders to bring to the attention of Council any activity which threatens the probity of the charity i.e. whistle blowing.

6.            Employing and holding the Executive Director to account for the management and administration of the Administration.

7.            Ensuring that the Executive Director receives regular, constructive feedback on his/her performance in managing the Association and in meeting his/her annual and longer term targets and objectives.

8.            Ensuring that the Association has effective employment policies and processes in place, to recruit, train and develop the professional staff and volunteers.

3. Compliance

In conjunction with the Executive Director and appropriate professional advisers, Council must:

1.            Be continually aware of and ensure the Association complies with all legal, regulatory and statutory requirements.

2.            Ensure that the Association has adequate insurance cover.

3.            Ensure that the Association complies with health and safety standards as regards the professional staff, volunteers and events.

4.            Be continually familiar with and comply with the rules and constitution that govern the Association, and to review the constitution regularly.

4. Management of assets

The Council is guardian of all the charity’s assets, both tangible and intangible, taking all due care over their security, deployment and proper application by:

1.            Ensuring and being fully accountable for the solvency of the Association and to maintain adequate reserves in accordance with the reserves policy.

2.            Ensuring the Association’s financial obligations are met and that there are adequate financial controls in place to ensure all monies due are received, payments properly authorised and discharged and that all assets and liabilities are properly recorded.

3.            Acting reasonably and prudently in all matters relating to the Association and always to bear in mind the interests of the Association.

4.            Ensuring that intangible assets such as organisational knowledge and expertise, intellectual property, the Association’s good name and reputation are recognized, utilised and safeguarded.

5.            Ensuring that the major risks to which the Association is exposed are reviewed at least annually by the Council and that systems have been established to mitigate or minimise these risks.

5. Governance

Council must ensure that the Association’s governance is of the highest possible standard by ensuring that:

1.            The Association has a governance structure that is appropriate to its size and complexity, stage of development, its charitable objectives, reflects the diversity of its members and stakeholders so that the trustees can fulfil their responsibilities.

2.            Delegated authority is recorded in writing by means of terms of reference for committees and sub-committees, minutes, job descriptions for honorary officers, trustees, key staff, volunteers etc, and that clear reporting procedures back to the Council are recorded in writing and complied with.

3.            Major decisions and policies are made by the members of Council acting collectively.

4.            The responsibilities delegated to the Executive Director are clearly expressed and understood, and directions given to him/her come collectively from the Council as a whole.

5.            Council at least annually reviews the Charity’s governance structure to an agreed programme.

6.            Council critically reviews its own performance on an annual basis.

7.            In consultation with the Executive Director, Council must strive to have the right mix of skills required to govern the Association well, and that it has access to, and considers, relevant external professional advice and expertise.

8.            There is a systematic, open and fair procedure for the recruitment and co-option of Council members, future Officers and future executive directors with a view to succession planning.

9.            All members of Council receive appropriate induction on their appointment and that they continue to receive appropriate advice, information and training both individually and collectively.

10.         Trustees have a code of conduct and comply with it, and that there are mechanisms for the removal of trustees who do not abide by the trustee code of conduct. 

Association of Taxation Technicians

Leadership Team

Terms of Reference

Objectives

The principal objective of Leadership Team is:

• To make decisions in respect of matters requiring urgent attention which may arise between meetings of Council and which, in the opinion of Leadership Team, cannot wait until the next Council meeting.

Composition

Leadership Team will comprise:

• President
• Deputy President
• Vice President
• Two immediate past Presidents
• Honorary Treasurer
• CIOT Vice-President
• Executive Director

Functions

Leadership Team is responsible for the following functions:

• to approve the recommendations from Examination Steering Group in regard to examination results, prizewinners and distinctions;
• to discuss matters affecting the Association with a view to bringing forward detailed proposals for approval by Council;
• to take legal advice as and when required.

Specific Responsibilities

• To deal with any breaches in respect of the Trustee Code of Conduct and Fit and Proper person declarations
• To consider the latest developments in regard to the Charity Commission and Companies House and how to take these forward
• To oversee the progress of the Association’s strategy
• Identification of new Council members
• Identification of new Steering Group Chairs
• To recommend appointments to the board of TDB
• To recommend appointments to Audit Committee and Performance & Remuneration Committee
• Input into the recruitment, review and appraisal process of senior staff at Artillery House
• Ensuring interaction with Artillery House staff
• To consider and recommend to Council nominations for Honorary Fellowship, Council Awards and Certificates of Appreciation
• To keep under review the strategic risk register
• To identify matters of mutual interest to both the ATT and CIOT and feedback to CIOT through the CIOT Vice President or JOSF as appropriate.

THE CHARTERED INSTITUTE OF TAXATION AND THE ASSOCIATION OF TAXATION TECHNICIANS

AUDIT AND RISK COMMITTEE

Terms of Reference

1.            Constitution

                The Councils of the CIOT and ATT hereby resolve to establish an independent Committee reporting to the Councils of the CIOT and ATT to be known as the Audit and Risk Committee (‘the Committee’).

2.            Membership

• The Committee shall be appointed by the Councils of the CIOT and ATT from their membership and shall consist of one serving member from each of the CIOT and ATT Councils and one CIOT nominee and one ATT nominee and two other members, appointed by the Councils in conjunction with the Chair.
• The Chairman of the Committee shall be appointed from its membership by the Councils of the CIOT and ATT.

3.            Attendance at Meetings

• The quorum for all meetings shall be three.
• A Secretary to the Committee shall be appointed from amongst the professional staff. 

4.            Frequency of Meetings

                Meetings shall be held not less than twice a year. The Committee will meet annually  with the external auditors.

5.            Period of Service

      Periods of service on the independent Audit Committee shall be for an initial period of three years with possible extensions up to a maximum of nine years.

6.            Authority

•  The Committee is authorised by the Councils of the CIOT and ATT to investigate any activitiy within the duties outlined in 7 below. It is authorised to seek any information it requires from members of the Councils of the CIOT and ATT, external auditords and employees.
• The Committee is authorised by the Councils of the CIOT and ATT to obtain outside legal or other independent professional advice and to secure the attendance of outsiders with relevant experience and expertise up to a cost of £5,000 per annum if it considers this necesary. 

7.            Duties

                The duties of the Committee shall be:

                (a)          to review any matters relating to the appointment of the external auditors for the CIOT and ATT, the audit fee and any questions of resignation or dismissal;

                (b)          to discuss with the external auditors before the audit commences the nature and scope of the audits, including changes arising from statutory or regulatory requirements;

                (c)           to provide a platform for input by Committee members to CIOT Officers' Group and ATT Leadership Team on managing risk and to challenge the operation of the risk management process;

                (d)          to review and report on the statutory audit process each year including the overall efficiency and rigour of the audit engagement, in the light of the draft year end accounts and financial statements of the CIOT and ATT;

                (e)          to review and discuss any changes to the accounting policies and practices or methods of presentation of the CIOT and ATT;

                (f)           to discuss problems and reservations arising from the audits of the CIOT and ATT and any matters the auditor may wish to discuss (in the absence of the professional staff where necessary) including a meeting with the auditors, without management present, to take place each April as a minimum and at such other times as the Committee wishes;

                (g)          to review the external auditors' CIOT and ATT management letters and the respective management’s response;

                (h)          to review and report upon the risk register and the management and control of risk within CIOT and ATT, including internal financial control policies and procedures ;

                (i)            to consider the findings of major internal investigations;

                (j)           to consider other topics as requested by the Councils of the CIOT and ATT;

                (k)          to consider such other topics as the Committee thinks appropriate.

8.            Reporting Procedures

• The Committee shall report to the Councils of the CIOT and ATT at least annually and circulate minutes of all Committee meetings to the members of the CIOT and ATT Councils.
• The Chairman of the Audit Committee will usualy present the Audit Committee Report formally to metings of the CIOT and ATT Councils respectively.

Association of Taxation Technicians

Business Development Steering Group

Terms of Reference

The Steering Group should act in accordance with the Terms of Reference Appendix which forms an intrinsic part of these Terms of Reference.

Objectives

Note: throughout this document the term ‘members’ shall include Fellows.

The principal objectives of the Steering Group are:

1. increasing the number of students and members of the Association through the promotion of the ATT qualification and the benefits of membership
2. the promotion of the benefits of using a member of the Association for tax compliance services to the wider public;
3. to carry out regular surveys of employers, members and students in order to ensure the Association is both proactive and responsive to the needs of employers, present and future members and to those who engage their services; and

Functions

This Steering Group is responsible for the following functions:

• Production of a fully-costed marketing plan on an annual basis including metrics for monitoring the success of each activity;
• Over-seeing the implementation of the marketing plan by members of the professional staff and external contractors as appropriate;
• Conducting employer, student and member research to ensure the Association is meeting their needs;
• Being responsible for activities the ATT may undertake using social media including (but not limited to) Facebook, Twitter and LinkedIn;
• Website standards including look and feel

Specific Responsibilities

• Marketing plan – creation and implementation
• Employer relationship, including:
  • Employer engagement programme including providing a point of contact for employers
  • Developing an organisational relationship with employers so that they can see all their students/members details in one place
  • Employer surveys
  • Employer Focus Newsletter (in conjunction with TSG)
  • Regional employer events (in conjunction with MSG)
  • Induction sessions for new students (in conjunction with EdSG)
  • Development of bespoke communications
• Enhance and develop ATT brand
  • Promotional materials and incentives
  • Advertising
  • Public relations
  • Promotion of our Education offering including but not limited to the Higher Apprenticeship scheme and Tax Pathway
• Communications with members and students
  • Digital engagement
  • Bespoke communications with students and members (in conjunction with EdSG and MSG)
  • Social media
  • Developing website to make it more interactive and professional
  • Developing a mobile and APP friendly offering including a tailored prospectus
  • Content on the following sections of the website:
    • Home page
    • Employers
    • Careers officers
    • About us sections
  • Member and student surveys (in conjunction with EdSG and MSG)
• Careers in Tax project
• Engagement with educational providers (in conjunction with EdSG)

Association of Taxation Technicians

Examination Steering Group

Terms of Reference

The Steering Group should act in accordance with the Terms of Reference Appendix which forms an intrinsic part of these Terms of Reference.

Objectives

The principal objective of the Steering Group is:

Acting under the delegated authority of Council, the delivery of the examinations, including arrangements for the examinations and review of the examination format and results in line with the requirement of Council.

Composition

Group members should be members of the ATT and/or possess specific skills which would be useful to the development of the examination offering.

Voting

If an examiner/marker is a member of the Steering Group they can't vote on an item referring to an exam which they have either set or marked.

Functions

The Steering Group is responsible for the following functions:

(a) the delivery of the examinations, including:

• all financial aspects of the examinations; 
• administrative arrangements for the examinations;
• the recommendations for prizewinners and distinctions.

(b) in conjunction with CIOT Examination Commitee, to oversee the computer-based examination process;

(c) the credit/exemption process;

(d) to oversee student special circumstance requests;

(e) providing a meber to serve on the CIOT Examination Committee.

Specific Responsibilities

• In conjunction with the Treasurer and Finance Steering Group, to set fees for:
  • Student registration
  • Examination entry
  • Examination credits
  • Payments to examiners and moderators
• To oversee the administration arrangements for the examinations, including:
  • Review of examination formats
  • Appointing examination teams
  • Review of results, including recommendations on pass marks, distinctions, prizewinners *
  • Publication of examination papers, suggested answers and marking schemes
• To support the Chief Examiner were required as he/she:
  • Organises the drafting of certificate papers and marking schemes and approves for publication the final draft of the certificate papers and resulting model answers
  • Works with the Education Team to organise marking and moderation of certificate papers
  • Deals with the collation and publication of replies to queries on papers
• Examination credits/exemptions, including:
  • Monitor changes in the format and syllabus of other professional qualifications which may lead to credits being awarded for some of ATT's examinations
  • Ensures the credits and exemptions offered are still relevant
• Prospectus - monitor content on (at least) an annual basis, making revisions as appropriate. 
• Tutorial Bodies:
  • Participation in the engagement programme with Tutorial Bodies
  • Consider comments received from Tutorial Bodies on the examination papers and advise as appropriate
• Student support:
  • To oversee student special circumstances and deal with extraordinary requests. The normal day-to-day work is undertaken by staff
  • To be the final arbiter on administrative matters in relation to examination issues e.g. decisions on requests for extension of examination passes (currently three years)

* Final arbitration decisions are delegate to those members able to attend the appropriate conference call, whether that represents a quorum or not.

Association of Taxation Technicians

Finance Steering Group

Terms of Reference

The Steering Group should act in accordance with the Terms of Reference Appendix which forms an intrinsic part of these Terms of Reference.

 Objectives

The principal objective of the Steering Group is:

1. to oversee the financial activities of the Association and to provide information and advice on financial matters to Council and steering groups.

Composition

The Steering Group shall comprise the Treasurer who shall act as Chair, two Council members and up to three other members. A quorum shall be at least 50% of the membership, of which the majority must be members of Council. The Finance Team will provide a secretary to the Steering Group.

Functions

The Steering Group is responsible for the following functions:

• Overseeing the budgetary control of the ATT;
• Overseeing the investment policy of the ATT both as to process and implementation;
• Overseeing the financial accounting and management accounting processes;
• Setting the criteria for grant applications to enable ATT to meet its charitable objectives;
• Liaising with other Steering Groups as regards the impact financial decisions have on their operations in the context of the above points; and
• To be responsible for the production of the annual financial statements and Treasurer’s report and their presentation to members.

Specific Responsibilities

• To oversee the preparation and budget for each financial year for approval by Council at its September meeting. Incorporating within the budget requests for funds for strategic development from Council and its steering groups, and monitoring the application of these funds
• To oversee the preparation of monthly management accounts in a format suitable for consideration by Council at the earliest possible time
• To oversee the preparation of annual financial statements for consideration by Council at the first Council meeting following the year-end
• To provide a representative to sit on the CIOT Finance and Operations Committee and on any joint CIOT/ATT sub-committees dealing with financial issues
• To keep under review the Association’s policy regarding reserves and the investing of surplus funds in accordance with its investment policy. To recommend to Council changes in that policy in conjunction with independent advisers
• To provide information for the Joint Officers and Senior Staff Forum (JOSF) meetings held to discuss and agree with CIOT the charges levied by it in connection with staff remuneration, premises costs and administration overheads
• To advise Council on the financial implications of any strategic matter under consideration for future implementation
• To review and approve grant applications
• To provide Terms of Reference for the Treasurer

The Officers of the ATT and CIOT resolve on [  ] that there shall be a body called the Joint Officers and Senior Staff Forum (JOSF) with the following Terms of Reference:

OBJECTIVE

1. To act as a joint board to manage at a strategic level the operations at Artillery House which  includes staffing matters, accommodation, IT systems (including procurement), education (in so far as any decision made by one body may affect the other), membership, technical, business development, professional standards and joint events (eg Joint Presidents’ Luncheon).
2. To provide a discussion forum through which matters can be considered and then referred to the appropriate decision making body for each organisation.
3. To encourage the Councils of both Bodies to work together, on matters of mutual interest (when identified), for the good of the UK taxation system, to further education and for the public benefit.

COMPOSITION

1. The Forum shall consist of the members of CIOT’s Officers Group, CIOT’s Chief Executive, ATT’s Leadership Team and ATT’s Executive Director.  Senior staff may attend and contribute to meetings as required.  A quorum for meetings shall be five with at least two members from each body.  The chairmanship of meetings shall alternate between the two bodies.

MEETINGS

1. Meetings should be arranged as and when necessary but there should be at least three meetings a year, preferably in the 1st, 2nd and 4th quarters.

SPECIFIC RESPONSIBILITIES

1. The Remuneration and Performance Committee.  This committee will report to JOSF and its recommendations should be considered and, where appropriate, approved.
2. To make recommendations to both Councils on matters reserved to the Trustees of both bodies.
3. To resolve any disputes between the two bodies.
4. To consider any matter referred by either Council.

GENERAL NOTE

When new matters arise which affect both bodies they should ideally be considered by JOSF for scoping/proposal before being placed before the Councils of either body.

Association of Taxation Technicians

Member Steering Group

Terms of Reference

The Steering Group should act in accordance with the Terms of Reference Appendix which forms an intrinsic part of these Terms of Reference.

Objectives

Note: throughout this document the term ‘members’ shall include Fellows.

The principal objectives of the Steering Group are:

1. to provide and develop benefits and support services to members;
2. to be proactive and responsive to the needs of present and future members and their employers and to those who engage their services;
3. to encourage successful students to take up ATT membership and remain as ATT members.

Functions

The Steering Group is responsible for the following functions:

• in collaboration with Business Development Steering Group, communication with members;
• encouraging members to support their local branch and
• ensuring each branch has an ATT representative and assisting them in their role to ensure that the needs of local ATT members are met;
• setting the programme for conferences and seminars in tax and related activities;
• encouraging:
  • Successful examination candidates to take up membership;
  • Current members to retain their membership;
  • CIOT members to take advantage of joint membership; and
  • Eligible members to take up Fellowship.

Specific Responsibilities

• General benefits and services to members and how these will be delivered (digital or paper) including:
  • Tax Adviser magazine
  • Tolleys Tax Guide
  • Finance Act
  • Tax fact cards
  • Mouse mats
  • Members’ area of ATT website
  • The development of digital products
• Improving the CPD offering to members, including
  • Conferences run by either the ATT or in conjunction with other Professional Bodies
  • Weekly newsletter
• Events, including:
  • Admission Ceremonies
  • Employer and other stakeholder events (in conjunction with BDSG)
  • President’s receptions, luncheons and dinners
  • Prizewinners’ lunch
• Member Compliance, including:
  • Payment of subscriptions
  • CPD
  • Use of ATT logo by members in practice
• On-line register of members, known as 'Find an ATT'
• Co-operation with other Professional Bodies
• Membership application and registration process, including:
  • Applications for membership and Fellowship from those falling outside the usual criteria for admittance
  • Membership renewal and retention process (in conjunction with BDSG)
  • Communications sent to members
• Monitoring the make-up of the membership
• Member surveys

Sub-Committees and Working Parties

• Joint Branches Sub-Committee
• New Tax Professionals Committee

Association of Taxation Technicians and Chartered Institute of Taxation

Joint Professional Standards Committee (the Committee)

Terms of Reference 2017

The Committee should act in accordance with the Terms of Reference Appendix which forms an intrinsic part of these Terms of Reference.

Objectives

The principal objectives of the Committee are:

1. To set professional standards and provide guidance for members which give their clients, the general public and government confidence in their technical work and their professional behaviour ;
2. To set a robust system for supervising Anti-Money Laundering (AML) compliance by members registered for supervision by ATT and CIOT;

Functions

This Committee is responsible for the following functions:

• Setting standards which uphold the reputation of the CIOT and ATT and give the public confidence in the work and professional behaviour of a CTA and an ATT member
• Drafting professional standards rules and guidance to support members and students in their work as tax advisers
• Making members aware of their obligations as a member
• Supporting the work of the CIOT and ATT as an AML Supervisor
• Setting compliance requirements
• Monitoring compliance and advising on steps to take when members and students are not compliant
• Identifying professional standards related risks for inclusion in the risk register

Specific Responsibilities

• Drafting Professional Rules and Practice Guidelines which includes
  • Professional Indemnity Rules
  • CPD rules
• Drafting PCRT in conjunction with other professional bodies
• Drafting Engagement Letters in conjunction with other professional bodies
• Agreeing the content of the Annual Return
• Anti-Money Laundering (AML)
  • Setting the Scheme Rules
  • Agreeing content of the AML renewal/registration form
  • Setting the policy for supervision approach
• Having representation at the CFE’s Professional Affairs Committee and providing input to CFE as appropriate
• Liaison with Members Services Team to keep abreast of progress on member compliance and any issues arising therefrom.
• Review the professional standards elements of the CIOT and ATT risk registers

 Appendix to the Professional Standards Committee Terms of Reference

 Terms of Reference for the joint Professional Standards Committee (the Committee) 2017

The Committee is accountable to CIOT and ATT Councils and has a responsibility to act in accordance with the strategies and objectives as set out, and amended from time to time.  This includes both consideration and delivery of items delegated from both Councils and also referral to the Councils of any matters identified at the Committee which have a wider relevance or require the Councils’ approval.

Composition:

• The Committee should comprise no fewer than 12, no more than 24 members (subject to the discretion of the chair and vice chair), of whom at least 3 should be members of CIOT Council and 3 of ATT Council.
• The Committee shall ordinarily meet 4 times a year.
• The Committee should aim to have a diverse membership representing as broad a spectrum of experience as possible, including, for example, small, medium sized and large practices, commerce and industry, HMRC, the legal sector etc.
• The Chair should ordinarily be a member of Council who is appointed by Council.
• The Chair shall serve term of 2 years and will alternate between CIOT and ATT on a 2 yearly cycle.
• A vice-chair, who will ordinarily become chair, will appointed by the Council whose member is not the Chair.
• A member of the professional staff shall act as secretary to the Committee.  In conjunction with the Committee Chair they will set meeting dates, draft agendas and minutes, monitor delivery of action points and provide support to the Committee.
• Senior members of the professional staff from relevant Head Office teams may also attend meetings. Head Office staff are not Committee members and do not have voting rights.

Quorum:

• A quorum for the Committee is 10, of whom 2 should be members of the CIOT Council and 2 members of the ATT Council.
• If a meeting is not quorate, the meeting may still take place at the discretion of the Chair.

Role of the Committee Chair:

• Directs the activity of the group to enable it to meet its objectives.
• Agrees the agenda with relevant professional staff at least two weeks in advance of the meeting and confirms who is producing any papers required for the meeting.
• Checks draft minutes, agrees changes and authorises their issue to the Committee and Council members.
• Has the casting vote if a decision is tied.
• Identifies future members of Council from the Committee.
• Identifies any items that may overlap with other Committees and liaises with the other Committees as appropriate.
• May be required to take decisions on time-sensitive or confidential issues outside usual Committee meetings subject to appropriate discussions with other Committee members (particularly those from Council) and appropriate reporting back to the Committee at the next meeting.

Role of the Committee volunteer:

• Attend and contribute at meetings and provide comments on meeting papers if unable to attend.  Unless members attend or give notice of their views then they are assumed to agree with any recommendations whether they attend or not.
• If the volunteer is a Council member they should maintain an awareness of how Committee matters relate to the wider work of the ATT and the CIOT, and, in particular, to their responsibilities as trustees.
• Declare any conflicts of interest:
  • Direct financial gain or benefit (e.g. payment for service, award of contract to an organisation in which they have an interest and from which they receive financial benefit)
  • Indirect financial gain (e.g. employing the services of a spouse or partner)
  • Conflict of loyalty

If in doubt, err on the side of caution.

• Respect the confidentiality of Committee discussions.
• Contribute to working party and sub-committee work

General

• The Committee should consider at every meeting whether any items pose a potential risk to the professional body and/or to their members and if so the appropriate risk register (operational or strategic) needs to be updated by the Secretary.
• The Committee should consider at every meeting whether any items discussed at the meeting should be publicised and if so through which route.
• The Committee should consider at every meeting whether any initiatives they are proposing need investment in terms of money or Head Office resource.  Budget requests and staff resources should be made to by the Secretary and Chair to the relevant staff at Head Office.                                                    

Association of Taxation Technicians

Technical Steering Group

Terms of Reference

The SG should act in accordance with the Terms of Reference Appendix which forms an intrinsic part of these Terms of Reference.

Objectives

The principal objective of the Steering Group is:

• To oversee the technical activities of the ATT and to work for a better, more efficient, tax system for all affected by it - taxpayesr, their advisers and the authorities.

Compostion

The Steering Group shall consist of not less than eight members nor more than eighteen members, of whom at least three shall be members of Council.

Due to the specialist nature of this group we would expect members to contribute to consultations etc. if it relates to their interest, specialism or geographical location. We would not expect members to attend 75% of meetings if they are participating in other ways, e.g. HMRC meetings.

Functions

This Steering Group is responsible for the following functions:

1. to ensure that the Assocation is represented on all relevant consultative committees to enable the views of members to be communicated to government departments;
2. to comment on how simple, understandable and clear any new proposals are in their objectives and implementation, for those people they affect;
3. to make representations to HMRC on consultation documents and draft legislation and any other appropriate matters where we can provide informed comment; and
4. to work closely with the Chartered Institute of Taxation Technical Committee on matters of mutual concern.

Specific Responsibilities

• Ensuring the technical section of the website is up to date and contains relevant information for our members and the general public
• Representation on HMRC working parties and forums to help make the tax system as simple, clear and understandable as possible
• Engaging with HMRC on its digital services strategy and participating in BETA testing of its new digital services
• Membership of relevant Parliamentary Groups
• Responding to consultation documents and draft legislation to advise whether it is expected to meet its stated objective, if there are any likely unintended consequences, whether it is simple and clear and the likely administrative burdens
• Providing a Tax News Service for our members
• Providing a quarterly technical newsletter
• Providing content for the ATT's monthly Employer Focus
• Providing encouragement to HMRC to publish clear and appropriate guidance that is readily accessible to all HMRC customers and their agents
• Educating the general public on Digital Tax Accounts
• Acting as a voice for members on issues affecting them on a daily basis
• Increasing our media coverage and relationships with journalists
• Increasing our alerts to members and the general public through social media and our websites of HMRC scames and cyber-security threats
• Producing simple 'how to' guides for members and the general public if no-one else is doing them
• Publicising the work of the ATT Technical Steering Group at every opportunity so that members and the general public are aware of our activities

Working Parties and Sub-Groups

• VAT Sub-Group

Council

The Association’s Council (trustees of the charity and directors of the company) provide a wide range of skills and experience. The majority are tax practitioners working in the accountancy and legal professions. They fulfil both executive and non-executive roles such that no individual or small group of individuals can dominate Council decisions. The roles of the President, Deputy President, Vice President, Treasurer and Executive Director are separate and clearly defined. The Council considers that its Steering Group and Committee members are independent.

Council meets four times a year to deal with Trustee business, review financial performance, strategy and risk and has a formal agenda of matters specifically reserved to it for decision. Council papers, including an agenda, Council and Steering Group and Committee minutes and briefing papers are sent to Council members in advance of each meeting. Council and Steering Group and Committee members are required to make declarations of interest in any matter arising at meetings whenever appropriate. A Register of Council and Steering Group/Committee members’ interests is kept. Members of Council have access to the advice and services of Association staff and may take independent professional advice at the expense of the Association. There are a number of Standing Committees of Council to which implementation of the Association’s strategy has been delegated. Standing committees adopt the same approach to the preparation and distribution of papers for meetings.

Election to Council

Election of up to 24 members of Council is by the Members of the Association at the AGM. Council is responsible for the processing nominations for election to Council and for the election of honorary officers.

New Council members, who must also be Members of the Association, are selected for what they can contribute to the Association. They must sign a declaration that they are not disqualified from acting as a Trustee as detailed in Section 178 of the Charities Act 2011. They are also required to confirm that there is no matter which they should bring to the attention of the Association which might bring the Association into disrepute. There is a Trustee (Council member) Code of Conduct which they agree to adhere to.

Trustee training is provided each year for new and existing Trustees and a Trustees Handbook has been issued to all Trustees.

Audit Committee

The Audit Committee, a joint committee of the Association and the Chartered Institute of Taxation, has a formal constitution and a separate budget. Its members are appointed by the Councils of the Association and the Institute and comprise a serving member of each Council, a nominee from each of the Association and the Institute and two other independent members. The Executive Director attends all meetings. Members of the Committee receive no remuneration for their services, are independent of the Council, have both accountancy and taxation qualifications and have recent and relevant experience. The Committee acts as a catalyst in relation to matters that affect the Association’s financial controls, reporting requirements and risk management and is authorised to seek any information it requires from members of the Council, the external auditor and the professional staff. In this role it reviews: financial control policies and their practical implementation; the changes in the external environment and the procedures used to respond to them; and the management of any prospective risk. It has a primary responsibility for making a recommendation to the Council on the appointment and removal of the external auditor. It meets three times during the year, and requests and receives reports from management and from the external auditor on the audit. It meets privately with the auditor and its Chairman or his deputy attends the external audit scope and audit closure meetings. It considers annually a wide range of audit-related subjects and reports directly to the Council and comments on perceived weaknesses. No major weaknesses in internal control systems have been identified.

Council member remuneration

Council members receive no remuneration for their services as trustees although their expenses incurred on Association business are reimbursed. There is provision in Article 6 of the Articles of Association for up to six members of the Council or former members who have served on the Council in the last three years to receive remuneration for their services as lecturers or examiners.

Directors’ responsibilities

Company law requires the council members to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the council members are required to:

• select suitable accounting policies and then apply them consistently;
• make judgments and estimates that are reasonable and prudent;
• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Financial statements are published on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements, which may vary from other legislation in other jurisdictions. The maintenance and integrity of the charity’s website is the responsibility of the Trustees. The Trustees’ responsibility also extends to the on-going integrity of the financial statements contained therein.

Responsibility for managing the business of the Association rests, ultimately, with Council. However, management of the day-to-day activity is delegated to the Executive Director and the Officers. Certain powers of the Council are delegated to Steering Groups/Committees which are also entrusted with carrying out appropriate aspects of the Association’s strategy. An annual letter of assurance is signed by Association executives with responsibility for the preparation of financial statements and the adequacy of internal financial compliance and non-financial controls.

Key financial and operational measures are reported on a quarterly basis and are measured against both budget and interim forecasts that have been approved against both budget and interim forecasts that have been approved and reviewed by the Council. The Council has established a clear organisational structure with defined authority levels.

The Council acknowledges that it is responsible for the Association’s system of internal control and for reviewing its effectiveness. As with all such systems, internal control is designed to manage rather than eliminate the risk of failure to achieve strategic objectives and can only provide reasonable and not absolute assurance against material misstatement or loss.

The Council reviews the effectiveness of the Association’s system of internal control on a regular basis by monitoring the reports from the Audit Committee and other committees.

The Council keeps under review the need for internal audit at the Association. The Council’s current view is that a separate function is not required given the size and nature of the Association, the close management supervision exercised and the increased attention paid to the adequacy of financial and operational controls.

Risk management

Council has delegated the responsibility for the maintenance of the Association’s Risk Register to the Leadership Team. The Register has the objectives of increasing stakeholders’ confidence in the integrity of the Association, strengthening the ongoing process of risk assessment of uncertainty throughout the Association, and providing a valuable management tool or framework for mitigating risks which might otherwise prevent the Association from achieving its charitable objectives.

We have identified the following as our principal risks:

The development and maintenance of the Association’s Risk Register is a continuing process of refinement and integration into the management process.

The Articles of Association can be found here.

The regulations can be found here.