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Professional Conduct in Relation to Taxation bodies publish guidance on using AI in tax

30 Jan 2026
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Essential guidance for accountants using AI tools in tax work.

The seven Professional Conduct in Relation to Taxation (PCRT) bodies and associations, including AAT, have published guidance to help members apply the PCRT fundamental principles when using AI tools in tax work.

Topical guidance covering the application of PCRT to the ethical use of artificial intelligence tools

The topical guidance is intended to be read alongside the main PCRT guidance when considering the ethical use of AI for tax work. It:

  • explains what is meant by AI;
  • gives examples of how AI tools could be used in tax; and
  • considers the use of AI tools in the context of the PCRT fundamental principles, including identifying possible ethical risks and safeguards to implement.

Public scrutiny of tax avoidance on the global stage means that international standard setters, notably the International Ethics Standards Board for Accountants (IESBA), have now also set ethical standards for tax planning. The new PCRT, which took effect from 1 January 2026, reflects these developments in ethical standards. 

Further assistance

If in doubt about the ethical considerations of a particular case, you should refer to PCRT and the associated Help Sheets (A-E) on the website, available under the heading ‘Professional conduct in relation to taxation (PCRT)’. You can also seek advice from AAT by emailing [email protected].

Review our guidance and helpsheets here.

AAT Comment offers news and opinion on the world of business and finance from the Association of Accounting Technicians.

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