1. Introduction: Professional Rules and Practical Guidelines for Tax Ethics (PRPG)

The Chartered Institute of Taxation (CITG) has established the PRPG to ensure that tax advisers working in various fields uphold the highest standards of education and ethics. These guidelines aim
to produce top-quality tax advisers for the benefit of the general public.

2. Purpose and Principles of PRPG
The PRPG outlines fundamental principles and guidance for CITG members, guiding their
professional conduct and helping them navigate challenges in their work. Its primary goals are to
protect the public and maintain confidence in the tax profession while assisting members in
upholding professional standards. Failure to comply with these rules may result in disciplinary action.
3. Applicability of Rules and Guidelines
The PRPG applies to various categories within the CITG, including members, students, firms
authorized to use the title Chartered Tax Advisers, and international tax affiliates (ADIT). These
rules apply equally to employed members and those in practice, regardless of their employer’s CITG
membership. Duties extend to clients, employers, and others, emphasizing the importance of acting
with care, honesty, integrity, impartiality, and professionalism.
4. Duty to Clients and Others
Members owe a duty to their clients to act with reasonable care and skill. This duty also includes
obligations to act with honesty, integrity, impartiality, and professionalism. These duties extend not
only to clients but also to employers, employees, partners, co-directors, and others involved in
professional relationships.
5. Duty to the Reputation of CITG
Members are obligated not to act in a way that brings the CITG into disrepute or harms its
reputation. This duty includes maintaining the high standing of the CITG and being mindful of
obligations to other regulators and professional bodies.
6. Conflicts of Interest and Confidentiality
Conflicts of interest may arise in professional practice, and members are required to safeguard client
information, especially when conflicts exist. Resolving conflicts may involve seeking advice from
others. The PRPG provides a framework for making such judgments and emphasizes the
importance of maintaining confidentiality.
7. Limitations of Rules and Guidance
Recognizing the complexity of professional conduct, the PRPG acknowledges that it cannot cover
every situation. Illustrative examples are provided, but they are not exhaustive, emphasizing the need
for members to exercise judgment within the framework provided by the guidelines.
8. Limitations of Codification
Attempting to create an exhaustive set of rules may have unintended consequences. The danger lies
in the perception that if something is not explicitly forbidden, it may be considered acceptable. This
approach neglects a crucial principle of professional practice.
9. Emphasis on Fundamental Principles
Recognizing the complexity of ethical considerations, the importance is placed on observing the
spirit, not just the letter, of the Professional Rules and Practice Guidelines. This highlights the
significance of understanding and adhering to the fundamental principles that underpin professional
conduct.
10. Professional Judgment in Practice
The guidelines stress the necessity of using professional judgment when applying the rules in
practical situations. This acknowledgment reinforces the idea that each professional scenario is
unique, requiring thoughtful consideration and the application of ethical principles rather than strict
adherence to a set of predefined rules.