Privacy notice

This privacy notice explains how personal data is used by (collectively We):  

  • The Chartered Institute of Taxation (CIOT),, registered charity number 1037771. 

  • The Association of Taxation Technicians (ATT),, registered charity number 241831.  

How we use your information 

This privacy notice tells you what to expect when this website collects personal information. It applies to information we collect about visitors to this website, and those who log in to this website. 

When someone visits this website we collect standard internet log information and details of visitor behaviour patterns. We do this to find out things such as the number of visitors to the various parts of the site. We collect this information in a way which does not identify anyone. We do not make any attempt to find out the identities of those visiting this website. We will not associate any data gathered from this site with any personally identifying information from any source. If we do want to collect personally identifiable information through our website, we will be up front about this. We will make it clear when we collect personal information and will explain what we intend to do with it. 

Use of cookies 

Cookies are small text files that are placed on your computer by websites that you visit. They are widely used in order to make websites work, or work more efficiently, as well as to provide information to the owners of the site. 

The list below explains the cookies we use and why. Each cookie is listed by name, along with the following information: 

A cookie can either be deleted after a predetermined timespan, or as soon as the user’s session ends. A session is deemed as ending when the user closes his or her browser. 

These cookies are used to collect information about how visitors use our site, using a service called Google Analytics. We use the information to compile reports and to help us improve the site. The cookies collect information in an anonymous form, including the number of visitors to the site, where vistors have come to the site from and the pages they visited. Session, 30 minutes, 6 months or 2 years, depending on the cookie name.  

Without this, we will not be able to track the number of visitors to different parts of the website. 

SessionA random selection of letters and numbers  which is used by the website to know whether or not a user is logged in. The cookie cannot be used to identify any personal information about the user.Session. 

Without this, the current user cannot be identified on the website, so signing in, purchasing items, My Profile, polls, and all other personalised sections of the site will stop working. This cookie is essential when a user signs in. 

DoubleclickUsed to track when a user has clicked on an advert. This is intended to prevent multiple clicks by a single user being counted as multiple conversions on the advert.2 years. Without this cookie, we would not be able to accurately track advert conversions. 


The information contained on this site is for general guidance only. You should neither act, nor refrain from action, on the basis of any such information. You should take appropriate professional advice on your particular circumstances because the application of laws and regulations will vary depending on particular circumstances and because laws and regulations undergo frequent change. CIOT does not take any legal responsibility for advice given to you in response to a request for help or information. 

Whilst we make every reasonable effort to ensure that the information on this site is current and correct, we shall not be liable for any loss or damages (including, without limitation, damages for loss of income or business or increased liabilities) arising in contract, tort or otherwise from the use of or inability to use this site, or any information contained in it, or from any action or decision taken as a result of using this site or any such information.  

Whilst taking every effort to avoid viruses, we do not accept any responsibility for any loss, disruption or damage to your data or your computer system which may occur whilst using material derived from this website. Users are strongly urged to ensure they have suitable anti-virus protection on any machine used to access this site. 

Third parties are responsible for ensuring that material submitted for inclusion on this site complies with appropriate law. We will not be responsible for any error, omission or inaccuracy in the material submitted by third parties. 

We accept no responsibility for the availability or content on any site to which a hypertext link from this site exists. The links are provided on an "as is" basis and we make no warranty, express or implied, for the information provided within them. 

All material on our website is owned by the CIOT and ATT or is licensed the CIOT and ATT and is protected by copyright and trade marks or other proprietary rights and laws. The Tax Adviser logo is a registered trademark. If you wish to reproduce the logo please submit your application. You are permitted to access, print and download extracts from this site on the basis that the use of all material on this site is for information and non commercial or personal use only; any copies of these pages saved to disk or to any other storage medium may only be used for subsequent viewing purposes or to print extracts for non-commercial or personal use. 

By accessing any part of this site, you shall be deemed to have accepted these terms in full. These terms shall be governed by and construed in accordance with English Law and the courts of England shall have exclusive jurisdiction. 


Whilst we shall use its reasonable endeavours to ensure that this site is normally available 24 hours a day, we will not be liable if for any reason the site is unavailable at any time or for any period. 

Access to this site may be suspended temporarily and without notice in circumstances of system failure, maintenance or repair or for reasons beyond the control of the CIOT and ATT. 

We recognise the importance of providing a website that is accessible to everyone, including people with disabilities. We make every effort to ensure that what we have created and published online complies with current accessibility standards. However, some older material may not have the same accessibility standards. If anyone has difficulty accessing our documents, please contact [email protected]  


We will not disclose personal information to anyone, apart from authorised staff and volunteers, and only if this is needed to help and advise you, or unless we are under a legal obligation to disclose it. 

Data protection 

We are committed to following the principles of the Data Protection Act. The purpose of the Data Protection Act 1998 is to protect the rights of individuals with respect to the processing of their personal data, and to ensure that organisations which process personal data do so in a fair and proper way. Processing includes the collection, storage, retrieval, use, or disclosure of personal data. Further information on the Data Protection Act principles and obligations can be found at The Information Commissioner's Office. 

You have the right at any time to know what information we hold about you, and to see it. If you wish to exercise this right, please write to The Data Protection Administrator at CIOT, 30 Monck Street, Westminster, London, SW1P 2AP.