Professional Conduct in Relation to Taxation

Professional Conduct in Relation to Taxation (PCRT) sets out the principles and standards of behaviour expected of all STEP members: TEPs, Associates and Affiliates who advise on UK tax matters. This guidance has been developed and published by all UK accounting and tax professional bodies.

PCRT contains the Fundamental Principles and Standards in one document and the supporting guidance can be downloaded separately with hyperlinks to the main document.

The latest revision to PCRT launched on 1 November 2016 and became effective from 1 March 2017.

PCRT Helpsheets 

Complete PDF copies of PCRT and the PCRT helpsheets can be obtained upon request by emailing standards@step.org