The Worshipful Company of Tax Advisers

HOW TO JOIN THE WORSHIPFUL COMPANY OF TAX ADVISERS

Everyone who is or was engaged in tax practice or tax administration is welcome to apply to join the Company.
Those approved for membership by the Court of Assistants (who manage the Company’s affairs) become Freemen of the Company. Members (or Freemen) may, thereafter, seek advancement to become Liverymen of the Company – having first been granted the Freedom of the City of London (How to join a Livery Company - Livery Committee).

HOW TO BECOME A FREEMAN OF THE COMPANY

The process of joining our Company requires an individual to satisfy the eligibility requirements above, to swear an oath of allegiance (as appropriate), and to make a number of financial commitments detailed below. Applicants should appreciate that membership of any Livery Company is generally considered a long-term commitment and, for many, life-long.
Applications for membership (to become a Freeman) of the Company are to be made on the application form, here: [LINK]. Applicants are asked to nominate a sponsor (an existing member of the Company who can provide a reference); those without a sponsor may request one via the Clerk (contact details below). Applicants are encouraged to attend a Company event or participate in a Company activity before submitting their application, though this is not always a necessary pre-condition.
Applicants are also asked to complete a simple declaration form to satisfy General Data Protection Regulations (GDPR), here [LINK}

Membership applications may be submitted at any time. Those submitted by the 15th of January, March, June, or October in any year will be considered for approval by the Court of Assistants at their meetings in March, June, September, and December of the same year. The intervening period allows for preliminary consideration by the Membership Committee, at one of its periodic meetings.

Those approved for membership are required to attend a Court meeting to be admitted as a Freeman (though, in exceptional cases, this may be done virtually at the discretion of the Court).

The financial commitments associated with membership are as follows (as at July 2023):

Amount (£) Remarks
"Entry fee on admission as a Freeman of the Company (resident and working in the UK):
Under 30 years of age (at the time of admission)
Under 35
Under 40
Under 45
Over 45
" "

200
250
300
350
400" Known as a ‘Fine’
"Entry fee on admission as a Freeman of the Company (resident and working outside the UK – all ages):
" "
125"
"Annual membership fee
(payable each July, ideally by direct debit, at a rate set annually by the Court)

Those under the age of 40, and those resident and working outside the UK, may apply to pay a reduced rate of 50%
As Quarterage covers a full year, new members pay a pro rata fee based on the date of their admission. An individual joining the Company in September pays 9/12 of the full year’s rate.
The first year's quarterage for a new member may be paid in quarterly instalments dependent upon their date of admission to the Company." "
340
(for 2023/24)" "Known as ‘Quarterage’

Amount (£) Remarks
"Entry fee on admission as a Freeman of the Company (resident and working in the UK):
Under 30 years of age (at the time of admission)
Under 35
Under 40
Under 45
Over 45
" "

200
250
300
350
400" Known as a ‘Fine’
"Entry fee on admission as a Freeman of the Company (resident and working outside the UK – all ages):
" "
125"
"Annual membership fee
(payable each July, ideally by direct debit, at a rate set annually by the Court)

Those under the age of 40, and those resident and working outside the UK, may apply to pay a reduced rate of 50%
As Quarterage covers a full year, new members pay a pro rata fee based on the date of their admission. An individual joining the Company in September pays 9/12 of the full year’s rate.
The first year's quarterage for a new member may be paid in quarterly instalments dependent upon their date of admission to the Company." "
340
(for 2023/24)" "Known as ‘Quarterage’

Charitable Donations

Given the Company’s underlying ethos, expressed in its motto of ‘Truth, Fellowship, Charity’, it is anticipated that members of the Company will wish to donate regularly – ideally by way of standing order – to one, or both, of the Company’s charities: Tax Advisers’ Benevolent Fund (TABF) and Tax Advisers’ Charitable Trust (TACT), details of which are here [LINK]

There is no prescribed level of charitable donation and it is recognised that a member’s ability to contribute may vary over time. As a guide, some members donate a sum equivalent to their Quarterage payment each year.

Application

If you would like to apply for membership of the Worshipful Company of Tax Advisers please complete the following forms:
[LINK to Application form]
[LINK to GDPR Data Consent form]
On completion, both forms should be emailed to the Clerk, at: [email protected]

HOW TO OBTAIN FREEDOM OF THE CITY OF LONDON

Once admitted as a Freeman of the Company, an individual is entitled to apply for Freedom of the City - City of London. Most of the ancient privileges associated with City Freedom no longer apply, though driving sheep over London Bridge still does, and holding the Freedom remains much sought after. It is an essential prerequisite to becoming a Liveryman of any City Livery Company.

Obtaining Freedom of the City is a matter for the City of London Corporation and not the Company per se. Applications are made online, directly to the City of London, and a Freedom Fee or ‘fine’ (£180, as at 2024) is paid by BACs transfer. See: Applying-for-the-Freedom-of-the-City-CoA-info-April-2023.pdf (liverycommittee.org)
City of London Freedom Application Form

The form should be accompanied by copies of the following documents:
• Your full birth certificate (it must be the long form certificate, the short form certificate cannot be accepted) or adoption certificate
Your Livery Company Freedom Certificate.
You will need to send copies of the following, if they apply to you:
• A copy of change of name deed, valid passport, driving licence or similar evidence of change of name - if you are using names other than shown on your birth, adoption or marriage certificates.
• A copy of a marriage or divorce certificate – if you are not using your maiden name
• A copy of a naturalisation certificate.

The Freedom Ceremony

An application will be presented for approval at the next meeting of the Court of Aldermen, which occur at roughly six to seven week intervals.

Applicants are advised personally of the outcome of their application. If successful, they should then telephone the Court office to arrange attendance at the Chamberlain’s Court for a formal swearing-in ceremony.

From time to time, the Company invites members who are applying for their Freedom of the City to participate in a Company Group ceremony, along with other Freemen of the Company. The Master or his representative(s) are also likely to attend. A Company Group ceremony is especially popular amongst members wishing to advance to become Liverymen of the Company on the same day (as described below).

Whether conducted individually, or as part of a Company Group, those obtaining their Freedom of the City may invite guests to the short ceremony at the Guildhall. They are also encouraged to notify their original sponsor (see How to Join, above) who may wish to attend.

Once a Freeman of the Company has obtained Freedom of the City, they can advance to become a Liveryman of the Company. There is no minimum qualifying period, as a Freeman of the Company for either (Freedom of the City, or Livery).

HOW TO BECOME A LIVERYMAN OF THE COMPANY

A Freeman of the Company may apply to become a Liveryman of the Company from the moment they have been informed of the date on which the Court of Aldermen will consider their application to become Free of the City of London. They need not wait for approval from the Court of Chamberlain, nor the granting of Freedom of the City, itself.
Membership applications may be submitted at any time. Those submitted by the 15th of January, March, June, or October in any year will be considered for approval by the Court of Assistants at meetings usually held in March, June, September, and December each year. The intervening period allows for preliminary consideration by the Membership Committee, at one of its periodic meetings.

Those approved to become a Liveryman of the Company are required to attend a Court meeting to be so advanced.
A Freeman of the Company, who has been approved for Freedom of the City, may choose to attend a City Freedom ceremony (in the morning) and then advance to Livery of the Company at a Court Meeting (in the afternoon), on the same day. This is only feasible on days when the Court has a meeting (in the afternoon) – in March, September, and December each year. Anyone interested in doing so should contact the Clerk in the first instance.

If you would like to apply to advance to Livery, please complete the following form:
[LINK] Livery Application Form

On completion, the form should be emailed to the Clerk, at: [email protected]

The financial commitments associated with being a Liveryman of the Company, in addition to those associated with membership itself, are as follows (as at July 2023):

Charitable Donations

Reflecting the Company’s underlying ethos, expressed in its motto of ‘Truth, Fellowship, Charity’, Liverymen of the Company are required to donate regularly – ideally by way of standing order – to one, or both, of the Company’s charities: Tax Advisers’ Benevolent Fund (TABF) and Tax Advisers’ Charitable Trust (TACT), details of which are here [LINK]

There is no prescribed level of charitable donation and it is recognised that a member’s ability to contribute may vary over time. As a guide, most Liverymen donate (as a minimum) a sum equivalent to their Quarterage payment each year.