Professional Conduct in Relation to Taxation (PCRT)

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.

Compliance with PCRT is mandatory for members advising on UK tax matters. Members must be familiar with and comply with PCRT and a failure to do so may result in disciplinary action

This edition is effective from 3 January 2023.

PCRT helpsheets

There are a number of helpsheets as follows:

The helpsheets represent guidance designed to help members apply the fundamental principles and standards in their tax work. While not mandatory a member in a disciplinary case may be asked to explain why they did not follow the help sheet guidance. For example, a case might be brought against a member under the fundamental principle of integrity. As part of the investigation by the disciplinary body the member could be asked to explain why, as recommended in the ‘Dealing with errors’ help sheet, they had not advised their client to make good the tax underpayment which they had identified in the client’s tax affairs.

Complete PDF copies of PCRT and the PCRT helpsheets can be obtained upon request by emailing [email protected].