The Tax Practitioners' Code

Course map

The course follows the way issues tend to arise in a tax practice rather than simply copying the order of the legislation.

Chapter	Topic	What the practitioner should be able to do
1	Start here	Understand what changed and how to use the guide
2	The Code at a glance	See all 24 practical duties and where they come from
3	Honesty, integrity and professional trust	Recognise conduct that cannot be justified by client pressure or commercial convenience
4	Client interests and conflicts	Act lawfully for clients and know when a conflict cannot be managed
5	Confidentiality, technology and government information	Decide when information can be shared and control cloud, contractor and AI risks
6	Competence and reasonable care	Ask enough questions, apply current law and recognise when specialist help is needed
7	Proper client records	Build a file that explains what was done and why
8	People working on your behalf	Set work limits, supervise properly and retain final responsibility
9	A quality management system that fits a small practice	Turn professional habits into a documented and working system
10	Keeping clients informed	Give the required TPB information clearly and at the right time
11	False or misleading statements	Work through correction, withdrawal and notification without over-reporting ordinary errors
12	The other duties practitioners should not overlook	Manage PI insurance, TPB requests, disqualified entities and related duties
13	Sole-practitioner implementation	Put the Code into daily, monthly and annual practice routines
14	Practice casebook	Apply several duties together to realistic client situations
15	Significant breach reporting	Understand the separate reporting regime and protect the 30-day deadline
16	Final practice review	Identify gaps and create a practical remediation plan

Template library

Implementation tools