Membership Requirement: your 2023 Annual Return

To ensure that you receive our emails, add [email protected] or [email protected] to your email contact list. If you don’t receive an Annual Return reminder in November, check your spam folder and make sure that we have your current email address. Members can update their details in the Portal account.

Why we require an Annual Return

CIOT and ATT members and ADIT Affiliates are required to meet high professional standards as these are essential in retaining our reputation for excellence in tax, and in maintaining trust in the tax profession by the public, HMRC and others. The Annual Return is one of the tools to ensure these standards are being followed, as we ask you to confirm that you are meeting a number of membership and legal requirements.

Top 10 tips!

1. The form can be accessed at
https://pilot-portal.tax.org.uk and it works best if accessed through the following browsers:

• Microsoft Edge v86 or higher
• Google Chrome v86 or higher

Some members have experienced problems using Firefox and Internet Explorer so these browsers are best avoided where possible.

2. The deadline for submission of the return is 31 January 2024.

3. Remember that you are answering questions about compliance during the year to 31 December 2023. For your information, there were some minor updates to the CPD and Professional Indemnity Insurance (PII) regulations and guidance, effective January 2023, so you should answer based on these updated 2023 requirements.

4. Members are asked whether they work in tax. Make sure you answer this correctly so that the form generates the correct questions which need to be answered. You are working in tax if you provide tax compliance or tax advisory services in private practice, the public sector (e.g. HMRC), commerce, industry, the not-for-profit sector, those working in mixed tax and technology or tax software development roles, or in any other form including roles that are not client focused such as writers, lecturers and trainers in the area of tax.

5. If you undertake more than one activity – e.g. you are in employment and also run your own business – please remember to select all the appropriate options so that you answer the required questions relating to each role. If you have more than one role applicable to the listed options, e.g. you have two or more directorships at Companies House, email us at [email protected] or [email protected] with details of your additional roles.

6. If you work in tax and have your own business, you will be asked to confirm your Anti-Money Laundering (AML) supervisor. If your supervisor is not on the drop-down list, please answer ‘No’ to the question ‘Does your practice/firm/partnership have an Anti-Money Laundering Supervisor?’ and give an explanation in the box provided.

AML supervision is not provided as part of your membership subscription and requires separate registration. Members are not meeting their legal requirements if they are in business providing tax services and are not registered for AML supervision. Further information about registration is available on the CIOT website
(tinyurl.com/22z3s9bp) and the ATT website (tinyurl.com/32zb7sc2).

7. The return asks members providing tax services by way of their own business to confirm they have PII in place and to identify which insurer is providing that cover. It may be helpful to have these details to hand before starting to complete the form.

8. There is further guidance on how to complete the Annual Return on the CIOT website (tinyurl.com/xavmjcze) and ATT website (tinyurl.com/
5n7nxmcf). This is particularly useful for those unsure how to answer the PII or CPD questions, as a table sets out the requirements and what you need to tell us (depending on your circumstances).

9. The form generates a summary of all the answers to review and edit (if necessary) before final submission. We recommend checking this summary to avoid hitting a wrong button to give an erroneous non-compliant answer!

10. If you need any other assistance with completion of the Annual Return or have concerns that you have not met all your membership requirements contact [email protected] or [email protected].uk in the first instance. It is important to contact us if you need any help or are having any difficulties so we can work with you to ensure compliance. Ignoring reminders and failing to meet this membership requirement will result in referral to the Taxation Disciplinary Board.

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