CIOT and ATT CPD Requirements 2026: No Minimum Hours

The Chartered Institute of Taxation, known as the CIOT, and the Association of Taxation Technicians, known as the ATT, take an outcomes-based approach: members must complete CPD appropriate to their duties, and there is no minimum number of hours and no split between structured and unstructured learning. Each year members self-certify in the Annual Return, and some are selected for a records review. This guide sets out what the CIOT publishes, what counts, how long to keep records and what happens if you cannot show your CPD. For other UK and Irish bodies, see our comparison of ACCA, CIMA, ACA and Chartered Accountants Ireland CPD.

At a glance

No minimum hours

The CIOT's guidance says there are no longer minimum hours and no structured versus unstructured requirement. Members must undertake CPD appropriate to their duties and be able to explain why the level they undertook is appropriate. The CIOT's Annual Return guidance and its membership FAQ say the same. The current regulations and guidance took effect on 1 January 2023.

The Annual Return

Members confirm their CPD compliance each year through the Annual Return, and no separate declaration is needed unless a member is selected for a records review. The 2025 return covered the calendar year and was due on 31 January 2026. We could not confirm the 2026 return dates, so check the CIOT website for the current deadline.

What counts

The CIOT says a wide range of activities can count, including weekly journals and email news bulletins, and that CPD is not limited to formal or face-to-face training. Its sample records cover tax technical learning, non-tax roles, professional standards and anti-money laundering training. The CIOT says members should include professional standards material where it is relevant to their role, and members in practice or in relevant industries should record their anti-money laundering training.

Ethics and professional conduct

There is no mandatory number of ethics hours. Members must meet the CIOT's fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour, and members working in tax must follow Professional Conduct in Relation to Taxation. The current edition of that standard took effect on 1 January 2026, and the CIOT says its five fundamental principles and five standards for tax planning are unchanged.

Keeping records

The CIOT asks members to keep a CPD record for the current year plus the three previous complete calendar years. Records should show the date of the activity and details such as the course title and provider. There is no prescribed format. The CIOT and ATT form, which asks for planning, activities and reflections, is optional, and a firm's system or your own spreadsheet is accepted. The CIOT warns that records created after the event, usually after an audit request, may prompt follow-up action if they lack detail.

Records reviews and consequences

Each year some members are selected for a CPD records review and asked for earlier years' records. The CIOT says members should respond promptly even if they think no CPD was needed. Members who do not provide records, or an explanation of why no CPD was required, will be referred to the Taxation Disciplinary Board. A member who has done no CPD must not hold themselves out as a member and must be transparent with clients.

Who is covered

The CPD rules apply equally to CIOT members (the CTA designation), ATT members and ADIT affiliates. Fully retired members who do no tax work, paid or pro bono, are exempt, but pro bono tax work brings them back into scope. Honorary members are exempt from the designation restriction, and a member who is temporarily not working can suspend CPD, although voluntary learning is encouraged before returning to a tax role. We found no student-specific rules.

Dual members

The CIOT notes that ICAEW changed its CPD regulations in November 2023 and publishes guidance for members who belong to both bodies. If you are a dual member, read both sets of rules, because one body's records may not satisfy the other's.

Frequently asked questions

How many CPD hours do CIOT and ATT members need?

There is no minimum number of hours. Members must do CPD appropriate to their duties and be able to explain why the level is appropriate.

Do I have to record my CPD?

Yes. The CIOT asks members to keep records for the current year and the three previous complete calendar years.

What happens if I am selected for a review?

You are asked for earlier records. If you do not provide records or an explanation, you may be referred to the Taxation Disciplinary Board.

Is ethics training mandatory?

There is no fixed number of ethics hours, but members must meet the fundamental principles and, for tax work, Professional Conduct in Relation to Taxation.

Did the rules change for 2026?

We found no change to the CIOT or ATT CPD requirements for 2026 or 2027. The 2026 edition of Professional Conduct in Relation to Taxation took effect on 1 January 2026.

Finding courses that count

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. See our guide to the Chartered Tax Adviser qualification for the route to CTA.

Source: CIOT and ATT pages on tax.org.uk: identifying your CPD requirements, annual return guidance, CPD regulations guidance (reviewed 16 February 2026), membership FAQs, CPD records guidance and the Professional Conduct in Relation to Taxation page, checked October 2026.