The Tax Practitioners Board (TPB) invites comment on a draft practice note which aims to assist registered tax practitioners understand oblilgations under the Code of Professional Conduct (Code) in relation to the use of outsourcing and offshoring.

Chair of the TPB, Mr Ian Taylor said: ‘Offshoring and outsourcing services to third parties is of increasing significance to the tax profession and we welcome comments on the exposure draft from tax practitioners and other interested stakeholders.’

‘The TPB has developed this practice note to assist tax practitioners to understand their obligations under the Code, raising awareness of relevant considerations when entering into arrangements involving outsourcing and offshoring and providing a consolidated listing of further reference information,’ Mr Taylor said.

Mr Taylor said the TPB will consider all submissions and undertake further consultation before finalising the practice note.

The exposure draft is available on the TPB website and the closing date for submissions is 12 October 2017. Written submissions can be made via email at or by mail to:

Tax Practitioners Board

GPO Box 1620


When finalised, this exposure draft will be the second practice note developed by the TPB. It follows publication of a practice note on Cloud computing and the Code of Professional Conduct in January 2017, as part of the TPB’s commitment to providing practical assistance to tax practitioners in understanding their obligations.

TPB website – media release; Draft Practice Note D38/2017; Cloud and the Code TPB (PN) 1/2017; FJM; LTN 163, 28/8/17; TM August]

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