Changes to reporting obligations

Heather Brehcist sets out the changes to members’ and students’ reporting obligations

Important changes to a member’s and student’s obligation to report certain events to the CIOT and ATT will come into effect on 1 January 2021. These changes will only apply to events which happen ON or AFTER that date.

Current position

Currently, there are a number of circumstances where a member or a student must notify the Head of Professional Standards in writing within two months of the event taking place. These are set out in paragraphs 2.14-2.15 of Professional Rules and Practice Guidelines. You should also record the event on your annual return unless you have been advised that this is not necessary. These events are summarised below and apply if you: