Members are reminded of the rules set out in Professional Conduct in Relation to Taxation (PCRT) in relation to their own tax affairs.

At all times, members must act in a way that will not bring them or the profession into disrepute.

As detailed at section 2.26 in Professional Conduct in Relation to Taxation (PCRT), members should keep their own tax affairs up to date to avoid raising doubts within HMRC as to the standard of their professional work.

Further support is provided in PCRT Help sheet E: Members’ Personal Tax Affairs which advises that if any members are in dispute with HMRC regarding their own tax affairs, they should consider engaging with an agent to represent them.

Members should also carefully consider any tax arrangements that they may personally be associated with, and are further referred to additional guidance as set out in PCRT Help sheet B: Tax advice. 

If members have any queries regarding their obligations, please contact [email protected].