Chapter 9 PRPG Complaints

Question 1

9.1 Complaints to a member

Answer 1

A member is strongly recommended to have procedures in place to handle complaints. They should inform new clients in writing the contact for complaints and the ability to complain to the TDB, this should be included in the engagement letter. They must investigate complaints thoroughly and without delay, investigation carried out by a person of experience who was preferably involved in the act arising to the complaint. The client should be told about the investigation. They should take appropriate action if the complaint is justified in whole or part and consider whether to inform the firm’s professional indemnity insurers.
A member should consider whether the subject matter of the complaint could give rise to a claim for professional negligence against them and in some circumstances legal advice may be helpful. If the client refers the complaint to the TDB, a member needs to explain how the complaint has been dealt with. It is important for a member to maintain a careful written record of each complaint and of the steps taken to deal with it.

Question 2

9.2 Complaints to the taxation disciplinary board

Answer 2

TBD is separate from ATT/ CIOT and manages the taxation disciplinary scheme which the mechanism for dealing with complaints against members. They investigate complaints and take appropriate action against the member if they do not maintain high standards. They also review appeals made against the outcome. A member is reminded under paragraph 2.13 they are required to provide information as requested by the TDB and should respond without unreasonable delay.