Technical factsheet: professional conduct in relation to taxation

A new version of the guidance was issued on 1 March 2019

Professional Conduct in Relation to Taxation (PCRT) sets out the professional standards that are expected of a member when undertaking tax work.

PCRT is a pan-professional document published by seven leading accountancy and tax bodies. As such, it represents an ‘industry standard’ about professional behaviour in tax matters. Members must therefore be familiar with, and comply with, PCRT when advising on UK tax matters. Failure to do so may expose a member to possible disciplinary action.

PCRT has been updated with a new digital structure to make it easier to navigate. This edition is effective from 1 March 2019.

PCRT now consists of the fundamental principles and the standards for tax planning.

PCRT is supported by supplementary helpsheets, which replace Parts 3 and 4 of the 2017 edition. There are five helpsheets as follows:

Helpsheet A: submission of tax information and 'tax filings' (PDF, 155KB)

Helpsheet B: tax advice (PDF, 205KB)

Helpsheet C: dealing with errors (PDF, 155KB)

Helpsheet D: request for data by HMRC (PDF, 209KB)

Helpsheet E: members’ personal tax affairs (PDF, 83KB)