The Institute itself does not provide tax advice. Our members may provide such advice and other tax services as tax professionals. The only exception to this is our Low Incomes Tax Reform Group who publish a wealth of information for the unrepresented taxpayer. Membership of the CIOT is by examination nationally recognised as the gold standard of UK taxation education. Our 18,000 Chartered Tax Adviser members are subject to the Institute's professional standards and are supported by our London head office and worldwide network of 40 branches.