PCRT Tax Work
Tax-planning standards, tax filings, advice, errors, HMRC requests and members' own tax affairs.
How to study the ATT Qualification
Use Finance Act 2025 for the 2026 tax papers, complete the three foundational CBEs early, apply professional ethics throughout and concentrate option practice on the one paper you will enter.
Core concepts
Concept 1
PCRT applies fundamental principles and specific standards to tax work by ATT members and students.
Exam cue: Identify whether the task is a filing, advice, planning or error matter.
Concept 2
Tax planning must be lawful, supportable, transparent and consistent with the current professional standards.
Exam cue: Test law, evidence, disclosure and misleading-effect risks.
Concept 3
Errors and information requests require timely, accurate and properly authorised action.
Exam cue: Follow the relevant PCRT helpsheet and document the response.
Risk pitfalls and guardrails
Equating absence of a clear prohibition with ethical acceptability.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Submitting a filing the member believes is wrong.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Disclosing client information to HMRC without authority or legal basis.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Memory anchors
PCRT scope
PCRT governs members and students undertaking tax work.
Tax planning
Lawful, supportable, transparent and professionally defensible.
Tax filing
Do not knowingly submit false or misleading information.
Client error
Advise correction and follow PCRT if the client refuses.
HMRC request
Check authority, scope, privilege, confidentiality and accuracy.
Checkpoint rule
Do the check-up only after you can summarize each concept in one sentence and identify one dangerous pitfall from memory.
Knowledge Check (after reading)
Short check-up to confirm understanding of this module.
Check-up Questions
A client asks for a scheme that is lawful in form but depends on misleading HMRC about the facts. Which PCRT standard prevents support?
A promoter sells the same arrangement to every client without examining circumstances. Which tax-planning standard is most directly ignored?
Answer all questions to submit.
Next step personalized recommendations
Continue learning
Move forward only after this module is stable.
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