KPMG UK Principles of Tax Advice

KPMG UK Principles of Tax Advice

Our tax principles were published publically by KPMG in January 2013 and they are a written codification of our approach to providing tax services.

A written codification of KPMG in the UK’s approach to providing tax services.

KPMG UK Principles of Tax Advice

Below are our Tax Principles that were first issued in 2004 as a written codification, for internal use, of KPMG UK’s approach to providing tax services.

They are regularly reviewed to ensure that they stay relevant and appropriate. They were first published publically by KPMG in January 2013.

In all areas of its work, KPMG applies uncompromising professional standards. KPMG’s global Principles for a Responsible Tax Practice are the foundation of expected standards and conduct. The UK Principles of Tax Advice expand on these global Principles for UK tax professionals.

Legal and ethical

We act lawfully and with integrity and expect the same from our people, our firms’ clients, tax authorities and other parties with whom we interact.

  • In every respect our work shall be fully compliant with legal and regulatory requirements and in our behaviour we aspire to the highest professional and ethical standards.
  • In advising clients, we will take into account our view of prevailing public interest considerations and of any potential reputational risk to our clients and to KPMG.
  • We shall not act in such a way as to undermine the structure of the tax system.
  • We shall not entertain arrangements that evade tax or that rely, to any extent, in the authorities inability to collect it.
  • We shall not exploit social policy legislation (for example, tax reliefs for charities).


We provide tax advice to our firms' clients to allow them to pursue their commercial objectives, respecting the needs of our people and the communities in which we operate.

  • We are committed to providing clients with advice of the highest quality tailored to the client’s particular interests and commercial objectives. 
  • We will interpret legislation in a purposive way in line with the courts. We will not advise clients to enter into transactions with the main purpose of securing a tax advantage clearly contrary to the intention of Parliament in enacting the relevant legislation.
  • We do not act as mere advocates of tax planning structures or arrangements. We shall only promote transactions or structures that have both substance and business purpose.

Objectivity and Independence

We maintain objectivity by seeking the facts and providing insight, consistent with our professional duties, in providing tax services to our firms’ clients.

  • We shall explain clearly and objectively to our clients the technical strengths and weaknesses, and the risks as well as the rewards, of any tax planning ideas on which we advise.


We support a relationship with tax authorities, based upon mutual trust and respect which will enable constructive dialogue and responsiveness by all parties in order to fulfil our responsibilities to our firms' clients.

  • We shall comply with all our disclosure requirements. We shall also require our clients to disclose to the authorities, and not dissemble or misrepresent, all material facts.

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