Exemptions to needing a practising certificate

Practising without a tax practising certificate

It is a disciplinary offence for a member to offer taxation services to a third party unless he/she holds, or is exempted from holding, a Tax Practising Certificate.

It is also a criminal offence under the UK Proceeds of Crime Act 2002 and the UK Money Laundering Regulations 2007 to offer such services without being registered with a designated supervisory authority for anti-money laundering.

Important documents for practising members