CH9- Complaints

Question 1

Complaints to a member

Answer 1

Put in place procedures to handle complaints:
Advice new clients of name and status of person to be contacted in event of a complaint, and ability to take complaint to TDB if required
Acknowledge each compliant promptly in writing
Investigate each complaint thoroughly by person of sufficient experience and competence and who is not directly connect to issue
Consider whether to inform professional indemnity insurer
If complaint justified, take appropriate action
Keep detailed records of how complaint was dealt with since will be required if matter goes to TDB

Question 2

Complaints to taxation disciplinary board (TDB)

Answer 2

Legally and operationally independent of CIOT and ATT
Manages Taxation Disciplinary Scheme
Investigates complaints and takes action where appropriate
A member must provide information requested by TDB and to respond without unreasonable delay, if not further disciplinary action
TDB has a website for further guidance